Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2011-12 (Fiscal Year 2012). First Look. NCES 2014-301

Science.gov (United States)

Cornman, Stephen Q.

2015-01-01

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2012. Specifically, this report includes findings from the following types of school finance data: (1) Revenue and expenditure totals; (2) Revenues by source; (3) Expenditures by function and…

Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2014-15 (Fiscal Year 2015). First Look. NCES 2018-301

Science.gov (United States)

Cornman, Stephen Q.; Zhou, Lei; Howell, Malia R.; Young, Jumaane

2018-01-01

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2015. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current…

Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2012-13 (Fiscal Year 2013). First Look. NCES 2015-301

Science.gov (United States)

Cornman, Stephen Q.

2016-01-01

This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year 2013 (FY 13). Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and…

Ideas for using English picture books for the new foreign languages activities in Japanese elementary schools

OpenAIRE

Hall, James M

2009-01-01

In 2007 the English Department together with the Educadon Development Center(EDC)from Newton, Massachusetts in the USA workedwith 19 different elementary schools in using Endish picture books to teach about culture. EDC chose 15 picture books to use and then designed teaching guides for each book with the English Department. The project was funded by the Japan Center for Global Partnership and was called Cross Cultural Understanding using Picture Boobs (CCUP). Before the schools used the pict...

Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2013-14 (Fiscal Year 2014). First Look. NCES 2016-301

Science.gov (United States)

Cornman, Stephen Q.; Zhou, Lei

2016-01-01

This "First Look" contains national and state totals of revenues and expenditures for public elementary and secondary education for school year 2013-14. This "First Look" includes revenues by source and expenditures by function and object, including current expenditures per pupil and instructional expenditures per pupil. This…

When Do Pictures Help Learning from Expository Text? Multimedia and Modality Effects in Primary Schools

Science.gov (United States)

Herrlinger, Simone; Höffler, Tim N.; Opfermann, Maria; Leutner, Detlev

2017-06-01

Adding pictures to a text is very common in today's education and might be especially beneficial for elementary school children, whose abilities to read and understand pure text have not yet been fully developed. Our study examined whether adding pictures supports learning of a biology text in fourth grade and whether the text modality (spoken or written) plays a role. Results indicate that overall, pictures enhanced learning but that the text should be spoken rather than written. These results are in line with instructional design principles derived from common multimedia learning theories. In addition, for elementary school children, it might be advisable to read texts out to the children. Reading by themselves and looking at pictures might overload children's cognitive capacities and especially their visual channel. In this case, text and pictures would not be integrated into one coherent mental model, and effective learning would not take place.

War and Peace in the Pictures Drawn by the Students of a Fine Arts High School

Science.gov (United States)

Aktas, Özgür

2015-01-01

This study aims to identify high school students' perception of war and peace. Therefore, the students were asked to draw pictures depicting war and peace. The study was conducted at a Fine Arts High School. This study is a qualitative research. According to the assessments made on the results of the study, the students drew pictures containing…

Residential Property Composition of School Districts: Its Effect on Tax Rate and Per Pupil Revenue.

Science.gov (United States)

Lundeen, Virginia; And Others

This study related tax rate and per pupil revenue to residential assessed valuation, percent residential of total assessed valuation, and selected socioeconomic independent variables for school districts in Cook, DeKalb, DuPage, Kane, and Lake counties in Illinois. Findings suggest that for homeowners and the students of these counties in 1976,…

The Big Squeeze on Tax Revenues for the Public Schools: The Midwest in the 1980s.

Science.gov (United States)

Geske, Terry G.

Potential revenue prospects for the public schools in the Midwest basically depend on the future outlook for the midwestern economy as a whole. Accordingly, a comprehensive analysis is undertaken of the midwestern economy and tax base, and then of trends in educational spending. Topics include: (1) economic growth and taxation systems; (2)…

Seeing What Sticks! Revenue Diversification and New Venturing in the Business Schools of the California State University

Science.gov (United States)

Oubre, Linda Seiffert

2017-01-01

With changing funding models and increased competition, academic institutions are increasingly looking for new ways to finance their missions. Business schools are turning to revenue diversification through new venturing to offset declining MBA enrollment, high business faculty salaries, and changes in accreditation standards that require more…

Exploring the Use of Color Photographs in Chinese Picture Composition Writings: An Action Research in Singapore Schools

Science.gov (United States)

Qiyan, Wang; Kian Chye, Lim; Huay Lit Woo

2006-01-01

Writing picture compositions is part of the requirements for the mother tongue language learning in Singapore primary schools. For Chinese as a mother tongue, the prevailing materials used for learning picture composition are confined to only black-and-white drawn pictures. This has caused some problems: (1) not many good and suitable…

[Adaptation of the picture exchange communication system in a school context].

Science.gov (United States)

Almeida, Maria Amélia; Piza, Maria Helena Machado; Lamônica, Dionísa Aparecida Cusin

2005-01-01

Alternative communication. To evaluate the efficacy of the adapted Pecs and Picture Communication Symbols (PCS) in the communication of a child with cerebral palsy. The participant of this study was a 9 year and 10 months old girl, with athetoid quadriplegia. All stages of the adapted Pecs were applied (Walter, 2000), using the PCS pictures (Johnson, 1998), associated with the functional curriculum proposed by LeBlanc (1991). An experimental AB Design was used in order to test the procedures. The subject was able to pass through all of the adapted Pecs phases and to use her communication board in school activities. The adapted Pecs proved to be effective in improving the subject's communication abilities.

Digital Picture Production and Picture aesthetic Competency in It-didactic Design

DEFF Research Database (Denmark)

Rasmussen, Helle

, that It and media are only used seldom by 21 % of teachers in Visual Arts and 7 % of teachers in this subject never use It and Media in these lessons. Art teachers – among others - also express the need for continuing education. (Ministeriet for Børn og Undervisning 2011). Since lessons in digital picture...... production have been a demand in Visual Arts in Danish schools for more than two decades, these conditions call for development of new didactic knowledge. Besides new genres and ways of using digital pictures and media continuously develop. (Sørensen 2002). This ought to be an incessant challenge...... subject Visual Arts – and crosswise of subjects in school. The overall research question has been: How can IT-didactic designs support lessons in production of complex meaning in digital pictures and increase the development of pupil’s picture aesthetic competences? By using the expression ‘complex...

MODEL OF METHODS OF FORMING BIOLOGICAL PICTURE OF THE WORLD OF SECONDARY SCHOOL PUPILS

Directory of Open Access Journals (Sweden)

Mikhail A. Yakunchev

2016-12-01

Full Text Available Introduction: the problem of development of a model of methods of forming the biological picture of the world of pupils as a multicomponent and integrative expression of the complete educational process is considered in the article. It is stated that the results of the study have theoretical and practical importance for effective subject preparation of senior pupils based on acquiring of systematic and generalized knowledge about wildlife. The correspondence of the main idea of the article to the scientific profile of the journal “Integration of Education” determines the choice of the periodical for publication. Materials and Methods: the results of the analysis of materials on modeling of the educational process, on specific models of the formation of a complete comprehension of the scientific picture of the world and its biological component make it possible to suggest a lack of elaboration of the aspect of pedagogical research under study. Therefore, the search for methods to overcome these gaps and to substantiate a particular model, relevant for its practical application by a teacher, is important. The study was based on the use of methods of theoretical level, including the analysis of pedagogical and methodological literature, modeling and generalized expression of the model of forming the biological picture of the world of secondary school senior pupils, which were of higher priority. Results: the use of models of organization of subject preparation of secondary school pupils takes a priority position, as they help to achieve the desired results of training, education and development. The model of methods of forming a biological picture of the world is represented as a theoretical construct in the unity of objective, substantive, procedural, diagnostic and effective blocks. Discussion and Conclusions: in a generalized form the article expresses the model of methods of forming the biological picture of the world of secondary school

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.

Pictures with narration versus pictures with on-screen text during teaching Mathematics

Directory of Open Access Journals (Sweden)

Panagiotis Ioannou

2017-06-01

Full Text Available The purpose of the present study was to compare the effects of two different teaching methods on students’ comprehension in Mathematics: pictures with concurrent narration versus pictures with on-screen text, during teaching triangles, a lesson in Mathematics. Forty primary school children (boys and girls selected to participate in this study. Students splitted into two experimental groups with the technique of simple random sampling. The first group consisted of students who viewed and listened (pictures with narration group, while the second group consisted of students who viewed (pictures with on-screen text a presentation of triangles. A recall test was used to evaluate students’ comprehension. The results showed that students’ comprehension was better when triangles' presentation (pictures was accompanied with spoken words, than with printed words. The pictures with narration group performed better than the pictures with on-screen text group, in recall test (M = 4.97, SD = 1.32 p<0.01. Results are consistent with the modality principle in which learners are more likely to build connections between corresponding words and pictures when words are presented in a spoken form (narration simultaneously with pictures.

[Understanding a hospitalized, school-aged child's stress in the PICU: the application of picture books in nursing care].

Science.gov (United States)

Wang, Pei-Ju; Feng, Jui-Ying

2013-06-01

Hospitalization in the pediatric intensive care unit (PICU) can be a very stressful and sometimes traumatic experience for school-aged children due to illness, painful procedures, unfamiliar environment, and separation from family. We incorporated picture books into PICU nursing care to explore the stress response in a school-aged child with compartment syndrome who was hospitalized in the PICU. Observation, interview and communication with the patient were used to assess her psychological reactions and emotional and behavioral responses to stress related to hospitalization and medical treatment. Autonomy and control were provided and strengthened by giving the patient choices and purposive life plans. Picture books were used to establish rapport and help the patient express her feelings, needs, and desires for parental love and company. This case report highlights the importance of nurses' awareness of children's stresses and needs during hospitalization in the PICU as well as the value of picture books or other age-appropriate tools for this patient population.

Dental school finances: current status.

Science.gov (United States)

Crawford, W H

1986-05-01

Total expenditures and revenues of 58 US dental school were derived from reports of the ADA Division of Educational Measurements. These financial data were studied by type of dental school (public, state-related private, and private) and by expenditure/revenue categories. Dental schools showed little diversity in expenditures: most were directed toward instruction; few were directed toward research or continuing education. Several distinctive patterns among the three types of dental schools in revenues were observed. Two configurations emerged: public and state-related private dental schools receive more than 75% of their revenues from government and tuition, and private dental schools, more than 50%.

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

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

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.

The Picture Exchange Communication System: Effects on Manding and Speech Development for School-Aged Children with Autism

Science.gov (United States)

Tincani, Matt; Crozier, Shannon; Alazett, Shannon

2006-01-01

We examined the effects of the Picture Exchange Communication System (PECS; Frost & Bondy, 2002) on the manding (requesting) and speech development of school-aged children with autism. In study 1, two participants, Damian and Bob, were taught PECS within a delayed multiple baseline design. Both participants demonstrated increased levels of manding…

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...

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

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

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...

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…

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...

Picture Books as Mentor Texts for 10th Grade Struggling Writers

Science.gov (United States)

Premont, David Willett; Young, Terrell A.; Wilcox, Brad; Dean, Deborah; Morrison, Timothy G.

2017-01-01

The purpose of this study was to determine if picture books in high school classrooms could enhance word choice, sentence fluency, and conventions. Previous research has not fully considered employing picture books as mentor texts in high schools. Twelve participants from two low-performing 10th grade English classes were identified as low-,…

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

Alcohol industry and government revenue derived from underage drinking by Australian adolescents 2005.

Science.gov (United States)

Doran, Christopher M; Shakeshaft, Anthony P; Hall, Wayne; Petrie, Dennis

2009-01-01

The purpose of this study was to estimate the revenue gained from consumption of alcohol by adolescents for each beverage type for the year 2005. Secondary analysis of self-reported alcohol use in the 2005 Australian Secondary School Surveys Alcohol and Drug Use. Australia. Over 506,000 adolescents aged between 12 and 17 years (29% of all Australian adolescents) consumed approximately 175.69 million standard drinks in 2005. The total revenue generated by the consumption of these beverages was estimated to be $218 million, of which the government received approximately $107 million or 49% in taxation revenue. Total revenue per underage drinker is estimated at $430.84 with revenue increasing with age. Males tend to spend more on spirits and beer while females spend more on pre-mixed spirits. Females aged 12-15 years spend around $121 per year (or 50% of total expenditure) on pre-mixed spirits compared to females aged 16-17 years old that spend around $257 per year (or 62% of total expenditure) on pre-mixed spirits. The Australian government and the alcohol industry receive substantial financial benefit from the sale of alcoholic beverages to under age drinkers.

Multilingual children's interaction with metafiction in a postmodern picture book

DEFF Research Database (Denmark)

Daugaard, Line Møller; Johansen, Martin Blok

2014-01-01

When teachers and school librarians choose picture books for multilingual children, they often base their choice on an evaluation of linguistic comprehensibility, content familiarity and cultural appropriateness. This means that postmodern picture books may be excluded. This paper presents a case...

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.

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

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.

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.

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.

Multilingual Children's Interaction with Metafiction in a Postmodern Picture Book

Science.gov (United States)

Daugaard, Line Møller; Johansen, Martin Blok

2014-01-01

When teachers and school librarians choose picture books for multilingual children, they often base their choice on an evaluation of linguistic comprehensibility, content familiarity and cultural appropriateness. This means that postmodern picture books may be excluded. This paper presents a case study of multilingual children's encounter with a…

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

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

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

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.

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...

When Names and Schools Collide: Critically Analyzing Depictions of Culturally and Linguistically Diverse Children Negotiating Their Names in Picture Books

Science.gov (United States)

Keller, Tina; Franzak, Judith K.

2016-01-01

Names and experiences in schools are often tied together in a child's identity formation. This is true for all children, but becomes an increasingly important topic as classrooms in the United States are becoming more diverse. In this study, we seek to explore the idea of names as identity in picture books depicting minority children. In doing so,…

Learning basic life support (BLS) with tablet PCs in reciprocal learning at school: are videos superior to pictures? A randomized controlled trial.

Science.gov (United States)

Iserbyt, Peter; Charlier, Nathalie; Mols, Liesbet

2014-06-01

It is often assumed that animations (i.e., videos) will lead to higher learning compared to static media (i.e., pictures) because they provide a more realistic demonstration of the learning task. To investigate whether learning basic life support (BLS) and cardiopulmonary resuscitation (CPR) from video produce higher learning outcomes compared to pictures in reciprocal learning. A randomized controlled trial. A total of 128 students (mean age: 17 years) constituting eight intact classes from a secondary school learned BLS in reciprocal roles of doer and helper with tablet PCs. Student pairs in each class were randomized over a Picture and a Video group. In the Picture group, students learned BLS by means of pictures combined with written instructions. In the Video group, BLS was learned through videos with on-screen instructions. Informational equivalence was assured since instructions in both groups comprised exactly the same words. BLS assessment occurred unannounced, three weeks following intervention. Analysis of variance demonstrated no significant differences in chest compression depths between the Picture group (M=42 mm, 95% CI=40-45) and the Video group (M=39 mm, 95% CI=36-42). In the Picture group significantly higher percentages of chest compressions with correct hand placement were achieved (M=67%, CI=58-77) compared to the Video group (M=53%, CI=43-63), P=.03, η(p)(2)=.03. No other significant differences were found. Results do not support the assumption that videos are superior to pictures for learning BLS and CPR in reciprocal learning. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

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...

Picturing Queer at School

Science.gov (United States)

Allen, Louisa

2015-01-01

This article is concerned with interrogating what has evolved as "normal" representations of the schooling experiences of lesbian, gay, bisexual, and transgender (LGBT) students in literature concerned with social/sexual justice. It argues that these representations necessitate understanding LGBT within a binary of either…

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.

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.

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...

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

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)

Portrayals of Bullying: A Content Analysis of Picture Books for Preschoolers

Science.gov (United States)

Oppliger, Patrice A.; Davis, Ashley

2016-01-01

Bullying affects a significant number of school children in the United States. Great concern for teaching children about bullying is apparent in the number of picture books published with bullying themes. The following study is a content analysis of how bullies and victims are portrayed in picture books suitable for preschoolers. Many of the…

Teaching Spiritual Themes to African American Children: A Picture Book Approach

Science.gov (United States)

Harris, Demetrius B.

2017-01-01

"Teaching Spiritual Themes to African American Children: A Picture Book Approach" is a research project that used picture books to teach the four spiritual themes, 1.) love, 2.) forgiveness, 3.) kindness, and 4.) perseverance. This project was conducted in an after school program at Fifth Baptist Church, on Cary St. in Richmond, VA. The…

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.

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. .

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)

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...

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.

Vocabulary development at home: A multimedia elaborated picture supporting parent-toddler interaction

NARCIS (Netherlands)

Gremmen, M.C.; Molenaar, I.; Teepe, R.C.

2016-01-01

Some children enter elementary school with large vocabulary delays, which negatively influence their later school performance.A rich home language environment can support vocabulary development through frequent high-quality parent–toddler interaction. Elaborated picture home activities can support

Vocabulary development at home: A multimedia elaborated picture supporting parent-toddler interaction

NARCIS (Netherlands)

Gremmen, M.C.; Molenaar, I.; Teepe, R.C.

2016-01-01

Some children enter elementary school with large vocabulary delays, which negatively influence their later school performance. A rich home language environment can support vocabulary development through frequent high-quality parent-toddler interaction. Elaborated picture home activities can support

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.

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....

Students Mental Representation of Biology Diagrams/Pictures Conventions Based on Formation of Causal Network

Science.gov (United States)

Sampurno, A. W.; Rahmat, A.; Diana, S.

2017-09-01

Diagrams/pictures conventions is one form of visual media that often used to assist students in understanding the biological concepts. The effectiveness of use diagrams/pictures in biology learning at school level has also been mostly reported. This study examines the ability of high school students in reading diagrams/pictures biological convention which is described by Mental Representation based on formation of causal networks. The study involved 30 students 11th grade MIA senior high school Banten Indonesia who are studying the excretory system. MR data obtained by Instrument worksheet, developed based on CNET-protocol, in which there are diagrams/drawings of nephron structure and urinary mechanism. Three patterns formed MR, namely Markov chain, feedback control with a single measurement, and repeated feedback control with multiple measurement. The third pattern is the most dominating pattern, differences in the pattern of MR reveal the difference in how and from which point the students begin to uncover important information contained in the diagram to establish a causal networks. Further analysis shows that a difference in the pattern of MR relate to how complex the students process the information contained in the diagrams/pictures.

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.)

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

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

Vocabulary Development at Home: A Multimedia Elaborated Picture Supporting Parent-Toddler Interaction

Science.gov (United States)

Gremmen, M. C.; Molenaar, I.; Teepe, R. C.

2016-01-01

Some children enter elementary school with large vocabulary delays, which negatively influence their later school performance. A rich home language environment can support vocabulary development through frequent high-quality parent-toddler interaction. Elaborated picture home activities can support this rich home language environment. This study…

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...

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

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

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...

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.

Around the World in 80 Picture Books: Teaching Ancient Civilizations through Text Sets

Science.gov (United States)

Batchelor, Katherine E.

2017-01-01

The purpose of this article is to introduce text sets of picture books that address 10 ancient civilizations commonly taught in middle school and also offer instructional strategies that could be used for critical and multicultural literacy exploration. Beginning with discussion of the importance of picture books and text sets in the middle school…

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.

Picture Books Featuring Literary Characters with Special Needs

Directory of Open Access Journals (Sweden)

Batič Janja

2013-11-01

Full Text Available This paper introduces a selection of picture books that feature a person with special needs as the main literary character. The selection of the books to be showcased was based on three crucial aspects: the form of the (picture book, as we wanted to underline the visual importance of a literary character with special needs; the age limit of the readers the books are intended for (preschool and early primary school; and undisputable quality of the literary and artistic components of the picture books. The picture books we have selected based on the above criteria are Veveriček posebne sorte by Svetlana Makarovič and Marjan Manček, Mrožek dobi očala by Peter Svetina and Mojca Osojnik, and Zakaj je babica jezna by Lela B. Njatin and Alenka Sottler. Picture books about literary characters with special needs can help highly sensitive children accepting people that are different, while children with special needs can build a better self-image based on such books. Quality literary books which foster a positive attitude towards a character with special needs promote tolerance and can thus play an important role in the early childhood, with regard to awareness of an inclusive society.

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

Science.gov (United States)

Rauscher, Simone; Wheeler, John R C

2010-01-01

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

Effects of reading picture books on kindergartners’ mathematics performance

NARCIS (Netherlands)

Van den Heuvel-Panhuizen, M.; Elia, I.; Robitzsch, Alexander

2016-01-01

This article describes a field experiment with a pretest–posttest control group design which investigated the potential of reading picture books to children for supporting their mathematical understanding. The study involved 384 children from 18 kindergarten classes in 18 schools in the Netherlands.

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 ...

The International School Industry: Examining International Schools through an Economic Lens

Science.gov (United States)

MacDonald, James

2006-01-01

Based upon the results of a quantitative analysis of tuition revenues generated by international schools, it is argued that international schools can be examined in terms of a global multi-billion dollar industry and that business theory can be, and is being, applied in international schools today. This article proposes that international schools…

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...

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...

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...

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

How the Media Misleads the Story of School Consumerism: A Perspective from School Finance

Science.gov (United States)

Killeen, Kieran

2007-01-01

Noting the dramatic rise in media reporting on the topic of school commercialism and consumer activity in schools, this research explores the fiscal benefits of such activities. Though a variety of activities frequently associated with school consumerism generate revenues for schools, in the example of student activity fees there is very little…

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

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.

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...

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,...

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

Picture languages formal models for picture recognition

CERN Document Server

Rosenfeld, Azriel

1979-01-01

Computer Science and Applied Mathematics: Picture Languages: Formal Models for Picture Recognition treats pictorial pattern recognition from the formal standpoint of automata theory. This book emphasizes the capabilities and relative efficiencies of two types of automata-array automata and cellular array automata, with respect to various array recognition tasks. The array automata are simple processors that perform sequences of operations on arrays, while the cellular array automata are arrays of processors that operate on pictures in a highly parallel fashion, one processor per picture element. This compilation also reviews a collection of results on two-dimensional sequential and parallel array acceptors. Some of the analogous one-dimensional results and array grammars and their relation to acceptors are likewise covered in this text. This publication is suitable for researchers, professionals, and specialists interested in pattern recognition and automata theory.

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...

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

“Surprised!” Telling the pictures. Can the illustrations in picture books promote language acquisition?

Directory of Open Access Journals (Sweden)

Sandie Mourão

2009-11-01

Full Text Available Este artigo procura apresentar os resultados da re-análise dos dados recolhidos em dois projectos de investigaçãoacçãosobre a utilização de álbuns em língua inglesa nas aulas de Inglês da Educação Pré-Escolar em Portugal.Dois álbums forum usados, demonstrando diferentes interacções entre texto e imagem, ‘paralela’ e ‘interdependente’. Transcrições de gravações de horas do conto com estes livros foram categorizadas de acordo com asfalas em Inglês a que o texto ou imagem deram origem. Os resultados indicam que a linguagem que as criançasaprendem de facto, com os livros ‘inter-dependentes’ (onde a história escrita é diferente da história ilustrada émais rica e as próprias crianças tomam um papel mais activo na criação de um significado. As implicações destesresultados são discutidas.The following article presents the findings of a re-analysis of data from two action research projects investigatingthe use of English picture books in Pre-school English classes in Portugal. Two picture books were used, eachrepresenting parallel and interdependent storytelling models. Audio tapescripts of the picture book read aloudswere categorised according to the utterances prompted by the verbal and visual texts. Results show that foreignlanguage acquisition is extended when both the verbal and visual texts of a picture book are used for languageinput and that children are more actively involved in meaning making. Implications are discussed.

Marketing Techniques for School Districts.

Science.gov (United States)

Lane, John J., Ed.

Development of marketing plans can assist not only public school districts in meeting recent competition but will also improve educational processes, increase revenue, and restore confidence in schools. This collection of articles describes a new role for school administrators--particulary for business managers: administrators as "entrepreneurs."…

Influencing school health policy: the role of state school nurse consultants.

Science.gov (United States)

Broussard, Lisa; Howat, Holly; Stokes, Billy; Street, Tanya

2011-01-01

The role of the State School Nurse Consultant has been well defined by the National Association of School Nurses. State School Nurse Consultants serve as a resource to school nurses on issues related to their practice, as well as a liaison between top-level educators and school nurses. The purpose of this article is to describe the role of the State School Nurse Consultant, and to present results of a survey of Louisiana school nurses related to their practice needs. A survey was administered via Survey Monkey to determine the perceived needs of Louisiana school nurses related to their professional practice. Eighty-eight members of the Louisiana School Nurse Organization participated in the online survey. Louisiana is 1 of 6 states that do not have a State School Nurse Consultant. Respondents to the survey indicated an overwhelming need to have a school nurse representative at the state level. Twenty-two of the respondents specifically stated that they would like to have a State School Nurse Consultant within the Department of Education. Budgetary constraints have resulted in a lack of funding for a State School Nurse Consultant in Louisiana. Partnerships with federally qualified health centers (FQHC) and billing of Medicaid for school nursing services are 2 examples of revenue sources for school nurses that Louisiana is investigating. Revenue from these sources may serve to supplement state funds so that this important resource for Louisiana school nurses can be put into place.

Digital Earth Watch And Picture Post Network: Measuring The Environment Through Digital Images

Science.gov (United States)

Schloss, A. L.; Beaudry, J.; Carrera, F.; Pickle, J.

2010-12-01

Digital Earth Watch (DEW) involves individuals, schools, organizations and communities in a systematic monitoring project of their local environment, especially vegetation health. The program offers people the means to join the Picture Post network and to study and analyze their own findings using DEW software. A Picture Post is an easy-to-use and inexpensive platform for repeatedly taking digital photographs as a standardized set of images of the entire 360 ° landscape, which then can be shared over the Internet on the Picture Post website. This simple concept has the potential to create a wealth of information and data on changing environmental conditions, which is important for a society grappling with the effects of environmental change. Picture Post participants study change over time in their local area, compare digital images with NASA satellite imagery and contribute towards improving their own communities. A key message in DEW is that although plants are dynamic and respond continuously to their environment, they do so either on a time-scale that most people don't notice or with a subtlety our senses can't detect. DEW has created simple tools for monitoring vegetation as a means towards understanding the connection between global climate change and local effects. Picture Posts may be added by anyone interested in monitoring a particular location. The value of a Picture Post is in the commitment of participants to take repeated photographs - monthly, weekly, or even daily - to build up a long-term record over many years. DEW is being developed by a collaborative effort led by the University of New Hampshire with the Federation of Earth Science Information Partners, the University of Southern Maine, and Worcester Polytechnic Institute. This poster will show examples of picture posts and data that can be collected and will describe our soon-to-be-released “ virtual ” picture post cell phone app. The Picture Post network is new and we invite individuals

An ERP study of recognition memory for concrete and abstract pictures in school-aged children.

Science.gov (United States)

Boucher, Olivier; Chouinard-Leclaire, Christine; Muckle, Gina; Westerlund, Alissa; Burden, Matthew J; Jacobson, Sandra W; Jacobson, Joseph L

2016-08-01

Recognition memory for concrete, nameable pictures is typically faster and more accurate than for abstract pictures. A dual-coding account for these findings suggests that concrete pictures are processed into verbal and image codes, whereas abstract pictures are encoded in image codes only. Recognition memory relies on two successive and distinct processes, namely familiarity and recollection. Whether these two processes are similarly or differently affected by stimulus concreteness remains unknown. This study examined the effect of picture concreteness on visual recognition memory processes using event-related potentials (ERPs). In a sample of children involved in a longitudinal study, participants (N=96; mean age=11.3years) were assessed on a continuous visual recognition memory task in which half the pictures were easily nameable, everyday concrete objects, and the other half were three-dimensional abstract, sculpture-like objects. Behavioral performance and ERP correlates of familiarity and recollection (respectively, the FN400 and P600 repetition effects) were measured. Behavioral results indicated faster and more accurate identification of concrete pictures as "new" or "old" (i.e., previously displayed) compared to abstract pictures. ERPs were characterized by a larger repetition effect, on the P600 amplitude, for concrete than for abstract images, suggesting a graded recollection process dependent on the type of material to be recollected. Topographic differences were observed within the FN400 latency interval, especially over anterior-inferior electrodes, with the repetition effect more pronounced and localized over the left hemisphere for concrete stimuli, potentially reflecting different neural processes underlying early processing of verbal/semantic and visual material in memory. Copyright © 2016 Elsevier B.V. All rights reserved.

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...

"We're All Kids!" Picture Books and Cultural Awareness

Science.gov (United States)

Harrington, Judith M.

2016-01-01

Picture books engage young learners across the elementary curriculum and can effectively help teach about a variety of social studies topics. Social studies may be a neglected subject in many elementary schools, but purposefully incorporating it through children's literature provides an effective means of advancing both literacy skills and social…

Effects of Reading Picture Books on Kindergartners' Mathematics Performance

Science.gov (United States)

van den Heuvel-Panhuizen, Marja; Elia, Iliada; Robitzsch, Alexander

2016-01-01

This article describes a field experiment with a pretest-posttest control group design which investigated the potential of reading picture books to children for supporting their mathematical understanding. The study involved 384 children from 18 kindergarten classes in 18 schools in the Netherlands. During three months, the children in the nine…

Pictures in Pictures: Art History and Art Museums in Children's Picture Books

Science.gov (United States)

Yohlin, Elizabeth

2012-01-01

Children's picture books that recreate, parody, or fictionalize famous artworks and introduce the art museum experience, a genre to which I will refer as "children's art books," have become increasingly popular over the past decade. This essay explores the pedagogical implications of this trend through the family program "Picture Books and Picture…

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.

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.

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...

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

Science.gov (United States)

Melberg, Hans Olav; Lund, Karl E

2012-02-01

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

Highcrop picture tool

OpenAIRE

Fog, Erik

2013-01-01

Pictures give other impulses than words and numbers. With images, you can easily spot new opportunities. The Highcrop-tool allows for optimization of the organic arable farm based on picture-cards. The picture-cards are designed to make it easier and more inspiring to go close to the details of production. By using the picture-cards you can spot the areas, where there is a possibility to optimize the production system for better results in the future. Highcrop picture cards can be used to:...

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

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.

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.

An investigation of school violence through Turkish children's drawings.

Science.gov (United States)

Yurtal, Filiz; Artut, Kazim

2010-01-01

This study investigates Turkish children's perception of violence in school as represented through drawings and narratives. In all, 66 students (12 to 13 years old) from the middle socioeconomic class participated. To elicit children's perception of violence, they were asked to draw a picture of a violent incident they had heard, experienced, or witnessed. Children mostly drew pictures of violent events among children (33 pictures). Also, there were pictures of violent incidents perpetrated by teachers and directors against children. It was observed that violence influenced children. Violence was mostly depicted in school gardens (38 pictures), but there were violent incidents everywhere, such as in classrooms, corridors, and school stores as well. Moreover, it was found that brute force was the most referred way of violence in the children's depictions (38 pictures). In conclusion, children clearly indicated that there was violence in schools and they were affected by it.

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, ...

"Girls Can Like Boy Toys": Junior Primary School Children's Understandings of Feminist Picture Books

Science.gov (United States)

Bartholomaeus, Clare

2016-01-01

Few studies have examined children's understandings of feminist picture books, and thus their potential usefulness for disrupting dominant discourses and providing alternate storylines. This article draws on research conducted in Australia with a class of 6- and 7-year-olds, examining students' responses to four feminist picture books. The…

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...

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.

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.

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...

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 ...

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.

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...

Effects of reading picture books on kindergartners’ mathematics performance

Science.gov (United States)

van den Heuvel-Panhuizen, Marja; Elia, Iliada; Robitzsch, Alexander

2016-01-01

This article describes a field experiment with a pretest–posttest control group design which investigated the potential of reading picture books to children for supporting their mathematical understanding. The study involved 384 children from 18 kindergarten classes in 18 schools in the Netherlands. During three months, the children in the nine experimental classes were read picture books. Data analysis revealed that, when controlled for relevant covariates, the picture book reading programme had a positive effect (d = .13) on kindergartners’ mathematics performance as measured by a project test containing items on number, measurement and geometry. Compared to the increase from pretest to posttest in the control group, the increase in the experimental group was 22% larger. No significant differential intervention effects were found between subgroups based on kindergarten year, age, home language, socio-economic status and mathematics and language ability, but a significant intervention effect was found for girls and not for boys. PMID:26855457

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...

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

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

Science.gov (United States)

McMillen, Robert; Shackelford, Signe

2012-10-01

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

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...

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

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...

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.

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.

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.

Co-Sleeping and the Importation of Picture Books about Bedtime

Science.gov (United States)

Chou, Wan-Hsiang

2009-01-01

In mainstream Western cultures where bedtime means isolation and separation from adults, picture books about bedtime are cultural artifacts created especially for this transitional process of separation. In a culture such as Taiwan where children often sleep with their parents, siblings, or other caregivers until elementary school, the need for…

Consideration of vision and picture quality: psychological effects induced by picture sharpness

Science.gov (United States)

Kusaka, Hideo

1989-08-01

A psychological hierarchy model of human vision(1)(2) suggests that the visual signals are processed in a serial manner from lower to higher stages: that is "sensation" - "perception" - "emotion." For designing a future television system, it is important to find out what kinds of physical factors affect the "emotion" experienced by an observer in front of the display. This paper describes the psychological effects induced by the sharpness of the picture. The subjective picture quality was evaluated for the same pictures with five different levels of sharpness. The experiment was performed on two kinds of printed pictures: (A) a woman's face, and (B) a town corner. From these experiments, it was found that the amount of high-frequency peaking (physical value of the sharpness) which psychologically gives the best picture quality, differs between pictures (A) and (B). That is, the optimum picture sharpness differs depending on the picture content. From these results, we have concluded that the psychophysical sharpness of the picture is not only determined at the stage of "perception" (e.g., resolution or signal to noise ratio, which everyone can judge immediately), but also at the stage of "emotion" (e.g., sensation of reality or beauty).

Cascaded Processing in Written Naming: Evidence from the Picture-Picture Interference Paradigm

Science.gov (United States)

Roux, Sebastien; Bonin, Patrick

2012-01-01

The issue of how information flows within the lexical system in written naming was investigated in five experiments. In Experiment 1, participants named target pictures that were accompanied by context pictures having phonologically and orthographically related or unrelated names (e.g., a picture of a "ball" superimposed on a picture of…

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

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.

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.

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...

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

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.

Associations From Pictures.

Science.gov (United States)

Pettersson, Rune

A picture can be interpreted in different ways by various persons. There is often a difference between a picture's denotation (literal meaning), connotation (associative meaning), and private associations. Two studies were conducted in order to observe the private associations that pictures awaken in people. One study deals with associations made…

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.

Employing Picture Description to Assess the Students' Descriptive Paragraph Writing

Directory of Open Access Journals (Sweden)

Ida Ayu Mega Cahyani

2018-03-01

Full Text Available Writing is considered as an important skill in learning process which is needed to be mastered by the students. However, in teaching learning process at schools or universities, the assessment of writing skill is not becoming the focus of learning process and the assessment is administered inappropriately. In this present study, the researcher undertook the study which dealt with assessing descriptive paragraph writing ability of the students through picture description by employing an ex post facto as the research design. The present study was intended to answer the research problem dealing with the extent of the students’ achievement of descriptive paragraph writing ability which is assessed through picture description. The samples under the study were 40 students determined by means of random sampling technique with lottery system. The data were collected through administering picture description as the research instrument. The obtained data were analyzed by using norm-reference measure of five standard values. The results of the data analysis showed that there were 67.50% samples of the study were successful in writing descriptive paragraph, while there were 32.50% samples were unsuccessful in writing descriptive paragraph which was assessed by administering picture description test

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.

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...

Picture Books and the Digital World: Educators Making Informed Choices

Science.gov (United States)

Yokota, Junko; Teale, William H.

2014-01-01

The book publishing industry in general and picture book materials for children in particular have undergone rapid and profound changes in recent years with the developments in the digital realm. As a result, teachers, school librarians, and literacy researchers have been largely left to their own devices to figure out basic questions related to…

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...

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.

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.

Different Loci of Semantic Interference in Picture Naming vs. Word-Picture Matching Tasks

OpenAIRE

Harvey, Denise Y.; Schnur, Tatiana T.

2016-01-01

Naming pictures and matching words to pictures belonging to the same semantic category impairs performance relative to when stimuli come from different semantic categories (i.e., semantic interference). Despite similar semantic interference phenomena in both picture naming and word-picture matching tasks, the locus of interference has been attributed to different levels of the language system – lexical in naming and semantic in word-picture matching. Although both tasks involve access to shar...

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

OpenAIRE

Ira N. Gang; Arindam Das-Gupta

1998-01-01

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

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.

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...

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...

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)

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...

Different Loci of Semantic Interference in Picture Naming vs. Word-Picture Matching Tasks.

Science.gov (United States)

Harvey, Denise Y; Schnur, Tatiana T

2016-01-01

Naming pictures and matching words to pictures belonging to the same semantic category impairs performance relative to when stimuli come from different semantic categories (i.e., semantic interference). Despite similar semantic interference phenomena in both picture naming and word-picture matching tasks, the locus of interference has been attributed to different levels of the language system - lexical in naming and semantic in word-picture matching. Although both tasks involve access to shared semantic representations, the extent to which interference originates and/or has its locus at a shared level remains unclear, as these effects are often investigated in isolation. We manipulated semantic context in cyclical picture naming and word-picture matching tasks, and tested whether factors tapping semantic-level (generalization of interference to novel category items) and lexical-level processes (interactions with lexical frequency) affected the magnitude of interference, while also assessing whether interference occurs at a shared processing level(s) (transfer of interference across tasks). We found that semantic interference in naming was sensitive to both semantic- and lexical-level processes (i.e., larger interference for novel vs. old and low- vs. high-frequency stimuli), consistent with a semantically mediated lexical locus. Interference in word-picture matching exhibited stable interference for old and novel stimuli and did not interact with lexical frequency. Further, interference transferred from word-picture matching to naming. Together, these experiments provide evidence to suggest that semantic interference in both tasks originates at a shared processing stage (presumably at the semantic level), but that it exerts its effect at different loci when naming pictures vs. matching words to pictures.

A Survey of Motion Picture, Still Photography, and Graphic Arts Instruction.

Science.gov (United States)

Horrell, C. William

Over 2,500 U.S. and 60 Canadian schools provided data for this report on post secondary institutions offering programs in motion picture, still photography, and graphic arts instruction. Included are tables summarizing program-related data such as enrollment, institutions offering programs, and degrees offered. Also included is a directory of…

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.

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.)

Resource revenue management and wealth neutrality in Norway

International Nuclear Information System (INIS)

Mohn, Klaus

2016-01-01

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

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.

Pathways for School Finance in California. Technical Appendix

Science.gov (United States)

Rose, Heather; Sonstelie, Jon; Weston, Margaret

2010-01-01

This is a technical appendix for the report, "Pathways for School Finance in California" (ED515651). "Pathways for School Finance in California" simulates alternatives to California's current school finance system. This appendix provides more information about the revenues used in those simulations. The first section describes…

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.

Income Tax Revenue as an Indicator of Regional Development in Pakistan

OpenAIRE

Ijaz Hussain; Sumbal Rana

2009-01-01

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

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

Science.gov (United States)

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

2016-02-01

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

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...

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...

Turkish Preservice Teachers' Perceptions of Children's Picture Books Reflecting LGBT-Related Issues

Science.gov (United States)

Dedeoglu, Hakan; Ulusoy, Mustafa; Lamme, Linda L.

2012-01-01

This research study focuses on Turkish preservice teachers' perceptions of children's picture books containing lesbian, gay, bisexual, and transgender issues to lend support to encouraging diversity in teacher education programs and elementary school classrooms. The authors proposed that reading, listening, and responding to diverse children's…

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

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.

REVENUE RELATED TO ORDINARY ACTIVITIES ACCORDING TO IFRS AND ROMANIAN REGULATIONS

Directory of Open Access Journals (Sweden)

ECOBICI NICOLAE

2014-05-01

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

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

Science.gov (United States)

2011-06-17

...,557 $3,629 $17,108 Number of breakfasts 2,091 2,187 2,253 2,298 2,332 11,160 * Equals less than $500... 356 schools within those SFAs. Financial statements, meal production records, recipes, invoices, and... Foods, school recipe records, and school menus. With this information, the study estimated the share of...

The Equity of School Facilities Funding: Examples from Kentucky

Science.gov (United States)

Glenn, William J.; Picus, Lawrence O.; Odden, Allan; Aportela, Anabel

2009-01-01

While there is an extensive literature analyzing the relative equity of state funding systems for current operating revenues, there is a dearth of research on capital funding systems. This article presents an analysis of the school capital funding system in Kentucky since 1990, using the operating-revenue analysis concepts of horizontal equity,…

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

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

OpenAIRE

Strand, Jon

2009-01-01

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

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

African Journals Online (AJOL)

Alasia Datonye

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

Deficit Financing of Schools? The Impact of Statutory Change on School District Borrowing Behavior.

Science.gov (United States)

Edlefson, Carla

In the 70s and 80s, Ohio relaxed its balanced-budget laws to give school districts more options for borrowing over the end of the fiscal year. Two provisions that permit districts to borrow against next year's revenues in order to balance the current year's budget include the Emergency School Advancement program and the Spending Reserve. This…

Preliminary adaptation into Portuguese of a standardised picture set for the use in research and neuropsychological assessment

Directory of Open Access Journals (Sweden)

POMPÉIA SABINE

1998-01-01

Full Text Available Pictorial stimuli and words have been widely used to evaluate mnemonic processes in clinical settings, neuropsychological investigations, as well as in studies on the mechanisms underlying the phenomena of memory. However, there seem to be few studies of standardisation of pictures for research in this field. The present paper aimed at adapting the use of a set of pictures standardised for English speaking subjects for Portuguese speakers. Name agreement of 150 pictures was assessed in 100 high-school students. Ninety pictures were found to present the same name for over 90 subjects. Results yield data that may help create more controlled tests for the study of memory for pictorial stimuli in Brazil.

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...

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. ...

Využitie revenue managementu v oblasti Food and Beverage

OpenAIRE

Džambová, Adela

2013-01-01

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

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.

Assessment of net lost revenue adjustment mechanisms for utility DSM programs

Energy Technology Data Exchange (ETDEWEB)

Baxter, L.W.

1995-01-01

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

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...

The picture of health: examining school-based health environments through photographs.

Science.gov (United States)

Kontak, Julia C H; McIsaac, Jessie-Lee D; Penney, Tarra L; Kuhle, Stefan; Kirk, Sara F L

2017-04-01

Health-promoting schools (HPS) is an effective approach to enhance the health and well-being of children and youth, but its measurement remains a challenge considering contextual differences across school environments. The purpose of this study was to qualitatively explore the physical features of the school environment through photographs of schools that had implemented an HPS approach compared with schools that had not. This study used a descriptive approach, wherein physical features of the school environment were distilled through visual images and qualitatively analyzed. School environment data were collected from 18 elementary schools (10 HPS, 8 comparison schools) from a school board in rural Nova Scotia (Canada). Evaluation assistants captured photographs of the physical school environment as part of a broader environment audit. Overarching themes included the promotion, access and availability of opportunities for healthy eating and physical activity, healthy school climate and safety and accessibility of the school. The photographs characterized diverse aspects of the school environment and revealed differences between schools that had implemented an HPS approach compared with schools that had not. There were increased visual cues to support healthy eating, physical activity and mental well-being, and indications of a holistic approach to health among schools that implemented an HPS approach. This research adds to understanding the environmental elements of HPS. The use of photographic data to understand school environments provided an innovative method to explore the physical features of schools that had implemented an HPS approach. © The Author 2016. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

Penggunaan Model Pembelajaran Picture and Picture Untuk Meningkatkan Kemampuan Siswa Menulis Karangan

Directory of Open Access Journals (Sweden)

Heriyanto Heriyanto

2014-02-01

Full Text Available Menulis merupakan keterampilan berbahasa yang kompleks, produktif dan ekspresif, karena penulis harus terampil menggunakan grofologi, struktur bahasa dan memiliki pengetahuan bahasa yang memadai, untuk itu perlu dilatih secara teratur dan cermat sejak kelas awal SD. Karangan sebagai salah satu hasil karya menulis, merupakan hasil pekerjaan dari mengarang. Menulis karangan dalam penelitian ini adalah menulis karangan narasi. Salah satu masalah dalam pembelajaran Bahasa Indonesia adalah kesulitan siswa dalam menulis karangan yang baik dan benar, yang juga terjadi pada siswa kelas IVA SDN Pinggir Papas 1. Pembelajaran menulis karangan dengan menggunakan model kooperatif tipe picture and picture  diharapkan mampu meningkatkan pemahaman siswa dalam hal menulis karangan. Untuk itu, dilakukan penelitian terhadap siswa kelas IVA SDN Pinggir Papas I Kecamatan Kalianget Kabupaten Sumenep yang berjumlah 33 siswa. Penelitian dengan judul “Penggunaan Model Pembelajaran Kooperatif Tipe Picture and Picture untuk Meningkatkan Kemampuan Siswa Menulis Karangan” ini menggunakan penelitian tindakan kelas sebanyak dua putaran. Setiap putaran terdiri dari tahap rancangan, kegiatan, pengamatan, dan refleksi. Data yang diperoleh berupa nilai hasil LKS dan kuis individu berupa menulis karangan, lembar observasi aktivitas guru dan siswa serta penilaian penggunaan model pembelajaran kooperatif picture and picture, juga hasil respon siswa. Dari hasil analis menunjukkan bahwa penggunaan model pembelajaran kooperatif tipe picture and picture dapat meningkatkan kemampuan menulis karangan siswa kelas IVA SDN Pinggir Papas 1. Peningkatan ini terjadi pada nilai rata-rata LKS, yaitu dari 55 menjadi 71,6. Adapun hasil karangan individu siswa dari rata-rata 56,7 dengan ketuntasan 55% menjadi 74,5 dengan ketuntasan mencapai 88% atau terjadi peningkatan sebesar 33% dari siklus I.

Relation Education Index Norms for 500 Picture Pairs and 10 Relations: High School Sample. Technical Report No. 6.

Science.gov (United States)

Haynes, James L.; And Others

Mode of presentation (word vs. picture) is said to be a factor in social class differences in performance on analogy tests. To investigate this contention, data were needed on equivalent word and picture analogy test performance. This report presents data on relation education index (REI) norms for 500 picture pairs collected in the process of…

Metaphor in pictures.

Science.gov (United States)

Kennedy, J M

1982-01-01

Pictures can be literal or metaphoric. Metaphoric pictures involve intended violations of standard modes of depiction that are universally recognizable. The types of metaphoric pictures correspond to major groups of verbal metaphors, with the addition of a class of pictorial runes. Often the correspondence between verbal and pictorial metaphors depends on individual features of objects and such physical parameters as change of scale. A more sophisticated analysis is required for some pictorial metaphors, involving juxtapositions of well-known objects and indirect reference.

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.

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.

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...

Producing colour pictures from SCAN

International Nuclear Information System (INIS)

Robichaud, K.

1982-01-01

The computer code SCAN.TSK has been written for use on the Interdata 7/32 minicomputer which will convert the pictures produced by the SCAN program into colour pictures on a colour graphics VDU. These colour pictures are a more powerful aid to detecting errors in the MONK input data than the normal lineprinter pictures. This report is intended as a user manual for using the program on the Interdata 7/32, and describes the method used to produce the pictures and gives examples of JCL, input data and of the pictures that can be produced. (U.K.)

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 ...

Device for transmitting pictures and device for receiving said pictures

NARCIS (Netherlands)

1993-01-01

Device for transmitting television pictures in the form of transform coefficients and motion vectors. The motion vectors of a sub-picture are converted (20) into a series of difference vectors and a reference vector. Said series is subsequently applied to a variable-length encoder (22) which encodes

Semantic interference from distractor pictures in single-picture naming: evidence for competitive lexical selection.

Science.gov (United States)

Jescheniak, Jörg D; Matushanskaya, Asya; Mädebach, Andreas; Müller, Matthias M

2014-10-01

Picture-naming studies have demonstrated interference from semantic-categorically related distractor words, but not from corresponding distractor pictures, and the lack of generality of the interference effect has been argued to challenge theories viewing lexical selection in speech production as a competitive process. Here, we demonstrate that semantic interference from context pictures does become visible, if sufficient attention is allocated to them. We combined picture naming with a spatial-cuing procedure. When participants' attention was shifted to the distractor, semantically related distractor pictures interfered with the response, as compared with unrelated distractor pictures. This finding supports models conceiving lexical retrieval as competitive (Levelt, Roelofs, & Meyer, 1999) but is difficult to reconcile with the response exclusion hypothesis (Finkbeiner & Caramazza, 2006b) proposed as an alternative.

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

The revenue raising capabilities of a VAT system in developing countries

Directory of Open Access Journals (Sweden)

NT Azaria

2015-01-01

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

How Some School Boards Are Fighting (and Why More Are Tolerating) Junk Foods in Schools

Science.gov (United States)

Aburdene, Patricia

1977-01-01

While some school boards refuse to ban junk foods because of the loss of revenue that would result, other boards and administrators are successfully banning junk foods and finding alternatives to them. (IRT)

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…

NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

Directory of Open Access Journals (Sweden)

Oksana Vinnytska

2015-11-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

2011-11-17

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

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.

Using School Lunch Programs To Promote Positive Dietary Habits.

Science.gov (United States)

Hoff, Mary E.

2002-01-01

The variety of school lunch foods available has dramatically expanded as school food managers strive to increase sales and generate revenue. Though lunchtime offerings are often based on student preferences versus nutritional value, with a small investment of effort and commitment to student well-being, schools can create lunch programs that…

"Romantic", "Classic" and "Baroque" Views of Nature: An Analysis of Pictures About the Environment in Greek Primary School Textbooks—Diachronic Considerations

Science.gov (United States)

Lemoni, Rea; Stamou, Anastasia G.; Stamou, George P.

2011-11-01

Taking the view that pictures are not a transparent but rather a deforming mirror of reality, shaping representations of the world bound up with the interests of the social institutions within which pictures are circulated and read, our aim is to explore what view of nature and of the human-nature relationship is built in Greek natural science school textbooks. The particular textbooks analysed have been recently introduced (in 2006 and 2007) into Greek education. The pictorial analysis suggests that a "baroque" view of nature and of the human-nature relationship predominantly emerges, according to which nature is constantly in motion, and therefore random and unpredictable natural change could be "normal". Natural environments are viewed in materialistic terms, being transformed by humans and serving as a resource. A comparison with our analysis of the older textbooks written in the early 1980s (Korfiatis et al. 2004) seems to indicate important conceptual differences between the two series of textbooks. The "romantic" and "classic" views of nature in the old textbooks could express the vigour, the optimism and the innocence characterising industrial societies (or in the process of industrialisation) about human interventions in the environment. Conversely, the "baroque" view found in the new textbooks probably marks the scepticism of post-industrial societies about natural phenomena.

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…

Eye movements characteristics of Chinese dyslexic children in picture searching.

Science.gov (United States)

Huang, Xu; Jing, Jin; Zou, Xiao-Bing; Wang, Meng-Long; Li, Xiu-Hong; Lin, Ai-Hua

2008-09-05

Reading Chinese, a kind of ideogram, relies more on visual cognition. The visuospatial cognitive deficit of Chinese dyslexia is an interesting topic that has received much attention. The purpose of current research was to explore the visuopatial cognitive characteristics of Chinese dyslexic children by studying their eye movements via a picture searching test. According to the diagnostic criteria defined by ICD-10, twenty-eight dyslexic children (mean age (10.12 +/- 1.42) years) were enrolled from the Clinic of Children Behavioral Disorder in the third affiliated hospital of Sun Yat-sen University. And 28 normally reading children (mean age (10.06 +/- 1.29) years), 1:1 matched by age, sex, grade and family condition were chosen from an elementary school in Guangzhou as a control group. Four groups of pictures (cock, accident, canyon, meditate) from Picture Vocabulary Test were chosen as eye movement experiment targets. All the subjects carried out the picture searching task and their eye movement data were recorded by an Eyelink II High-Speed Eye Tracker. The duration time, average fixation duration, average saccade amplitude, fixation counts and saccade counts were compared between the two groups of children. The dyslexic children had longer total fixation duration and average fixation duration (F = 7.711, P < 0.01; F = 4.520, P < 0.05), more fixation counts and saccade counts (F = 7.498, P < 0.01; F = 11.040, P < 0.01), and a smaller average saccade amplitude (F = 29.743, P < 0.01) compared with controls. But their performance in the picture vocabulary test was the same as those of the control group. The eye movement indexes were affected by the difficulty of the pictures and words, all eye movement indexes, except saccade amplitude, had a significant difference within groups (P < 0.05). Chinese dyslexic children have abnormal eye movements in picture searching, applying slow fixations, more fixations and small and frequent saccades. Their abnormal eye movement

Healthier snacks in school vending machines: a pilot project in four Ontario high schools.

Science.gov (United States)

Callaghan, Christine; Mandich, Gillian; He, Meizi

2010-01-01

The Healthy Vending Machine Pilot Project (HVMPP) was a public health initiative intended to create a healthier school nutrition environment by making healthier snacks available in vending machines, while maintaining a profit margin. The HVMPP was evaluated using quantitative and qualitative measures. Vending machines were stocked with healthier choices and conventional vending products at a 50:50 ratio. The HVMPP was implemented from February to May 2007 in four Ontario secondary schools in Middlesex-London, Elgin, and Oxford counties. Product sales were tracked, and focus groups were conducted to obtain students' opinions about healthy eating and vending choices. "Healthier choice" sales ranged from 14% to 17%. In all schools, vending revenues declined from 0.7% to 66%. A majority of participants had substantial knowledge of healthy eating and were in favour of healthier choices in vending machines; however, price, value, and taste were barriers that led them to purchase these products rarely. Students preferred to have "real" healthy snacks, such as yogurt, fruit, and vegetables, available in schools. Replacing 50% of vending stock with healthier snacks resulted in a decline in vending revenues. Future health programs in schools need to provide "real" healthy snacks, such as low-fat dairy products, fruits, and vegetables.

The power of pictures: Vertical picture angles in power pictures

NARCIS (Netherlands)

S.R. Giessner (Steffen); M.K. Ryan (Michelle); T.W. Schubert (Thomas); N. van Quaquebeke (Niels)

2011-01-01

textabstractAbstract: Conventional wisdom suggests that variations in vertical picture angle cause the subject to appear more powerful when depicted from below and less powerful when depicted from above. However, do the media actually use such associations to represent individual differences in

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…

Lesson 6. Picture unsharpness

International Nuclear Information System (INIS)

Chikirdin, Eh.G.

1999-01-01

Lecture concerning the picture sharpness in biomedical radiography is presented. Notion of picture sharpness and visual acuity as an analyser of picture sharpness is specified. Attention is paid to the POX-curve as a statistical method for assessment of visual acuity. Conceptions of the sensitivity of using X-ray image visualization system together with specificity and accuracy are considered. Among indices of sharp parameters of visualization system the resolution, resolving power, picture unsharpness are discussed. It is shown that gradation and sharp characteristics of the image closely correlate that need an attention in practice to factors determining them [ru

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

Science.gov (United States)

2010-07-01

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

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...

The Imputed Valuation and Adjusted Tax Base Concept: A System to Incorporate in Lieu of Property Tax Revenues in Definition of Wealth for Equalization Purposes.

Science.gov (United States)

Hill, Richard L.; Torgeson, Ronald

1987-01-01

Outlines how the state of North Dakota is developing a system for incorporating the revenue from the coal and petroleum industries into the tax base for local school support as part of an equalization plan for supporting basic services during a depressed economic period. (MD)

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

DEFF Research Database (Denmark)

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

2006-01-01

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

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

DEFF Research Database (Denmark)

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

2006-01-01

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

Increasing Completion of Classroom Routines through the Use of Picture Activity Schedules

Science.gov (United States)

Watson, Kamille J.; DiCarlo, Cynthia F.

2016-01-01

Teachers spend the first few days of school teaching routines to children that will help transitions in the classroom between different activities. When children have difficulty, they move more slowly and/or require teacher prompting. A picture activity schedule intervention (Breitfelder in Teach Except Child Plus 4(5):2-15, 2008; Bryan and Gast…

The Power of Pictures : Vertical Picture Angles in Power Pictures

NARCIS (Netherlands)

Giessner, Steffen R.; Ryan, Michelle K.; Schubert, Thomas W.; van Quaquebeke, Niels

2011-01-01

Conventional wisdom suggests that variations in vertical picture angle cause the subject to appear more powerful when depicted from below and less powerful when depicted from above. However, do the media actually use such associations to represent individual differences in power? We argue that the

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

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...

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...

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.

Pictures in Training

Science.gov (United States)

Miller, Elmo E.

1973-01-01

Pictures definitely seem to help training, but a study for the military finds these pictures need not be in moving form, such as films or videotape. Just how the pictorial techniques should be employed and with how much success depends on individual trainee and program differences. (KP)

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...

The Student Equity Effects of the Public School Finance System in Louisiana.

Science.gov (United States)

Geske, Terry G.; LaCost, Barbara Y.

1990-01-01

Investigates the student equity effects of Louisiana's public school finance program in terms of fiscal neutrality and revenue inequality over a nine-year period, using regression techniques. Overall, Louisiana's system became less equal over the time period examined, while revenue distribution became more equal. Includes 35 references. (MLH)

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...

Revenue-sharing contracts across an extended supply chain supply chain

NARCIS (Netherlands)

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

2014-01-01

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

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…

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

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

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

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.

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

OpenAIRE

Bjørndal, Mette; Jörnsten, Kurt

2002-01-01

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

Tax Revenue and Economic Growth: A Study of Nigeria and Ghana

Directory of Open Access Journals (Sweden)

Francis Chinedu Egbunike

2018-03-01

Full Text Available Tax revenue is frequently considered as an alternative form of sustainable financing within a stable and predictable fiscal environment to promote growth and enable governments to finance their social and infrastructural needs. The objective of the study is to examine the effect of tax revenue on economic growth of Nigeria and Ghana. The study used multiple regressions as tools of analysis. The study finds a positive impact of tax revenue on the gross domestic product of Nigeria and Ghana confirming prior studies. The study recommended among others that adequate measure to ensure that revenue generated from the tax is effectively utilized to develop and grow the economy.DOI: 10.15408/sjie.v7i2.7341

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...

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...

Long-Term Resource Adequacy, Long-Term Flexibility Requirements, and Revenue Sufficiency

Energy Technology Data Exchange (ETDEWEB)

Milligan, Michael [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Bloom, Aaron P [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Townsend, Aaron [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Ela, Erik [Electric Power Research Institute; Botterud, Audun [Argonne National Laboratory; Levin, Todd [Argonne National Laboratory

2018-02-15

Variable generation (VG) can reduce market prices over time and also the energy that other suppliers can sell in the market. The suppliers that are needed to provide capacity and flexibility to meet the long-term reliability requirements may, therefore, earn less revenue. This chapter discusses the topics of resource adequacy and revenue sufficiency - that is, determining and acquiring the quantity of capacity that will be needed at some future date and ensuring that those suppliers that offer the capacity receive sufficient revenue to recover their costs. The focus is on the investment time horizon and the installation of sufficient generation capability. First, the chapter discusses resource adequacy, including newer methods of determining adequacy metrics. The chapter then focuses on revenue sufficiency and how suppliers have sufficient opportunity to recover their total costs. The chapter closes with a description of the mechanisms traditionally adopted by electricity markets to mitigate the issues of resource adequacy and revenue sufficiency and discusses the most recent market design changes to address these issues.

Mariner Mars 1971 television picture catalog. Volume 2: Sequence design and picture coverage

Science.gov (United States)

Koskela, P. E.; Helton, M. R.; Seeley, L. N.; Zawacki, S. J.

1972-01-01

A collection of data relating to the Mariner 9 TV picture is presented. The data are arranged to offer speedy identification of what took place during entire science cycles, on individual revolutions, and during individual science links or sequences. Summary tables present the nominal design for each of the major picture-taking cycles, along with the sequences actually taken on each revolution. These tables permit identification at a glance, all TV sequences and the corresponding individual pictures for the first 262 revolutions (primary mission). A list of TV pictures, categorized according to their latitude and longitude, is also provided. Orthographic and/or mercator plots for all pictures, along with pertinent numerical data for their center points are presented. Other tables and plots of interest are also included. This document is based upon data contained in the Supplementary Experiment Data Record (SEDR) files as of 21 August 1972.

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...

Assessing alternative options for allocating oil revenue in Iran

International Nuclear Information System (INIS)

Barkhordar, Zahra A.; Saboohi, Yadollah

2013-01-01

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

State policy change: Revenue decoupling in the electricity market

Science.gov (United States)

McNeil, Kytson L.

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

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

How to share the oil revenue - Lessons from an African experience

International Nuclear Information System (INIS)

Ikama, Jean-Jacques

2013-01-01

This document proposes a brief presentation of a book in which the author addresses the issue of oil revenues which are at the root of conflicts in almost all oil producing countries, and comments the fact that the distribution of oil revenues between producing States and oil companies is still a matter of discussion and questions. The author aims at defining these revenues and at clarifying questions related to their appropriation, at revealing the basic reason for the sharing of this revenue and at explaining the distribution mechanisms, at analyzing the results of this distribution and at noticing some effects like despoilment, at examining the tax pressure on oil companies and at assessing its actual level, and at proposing a simple, flexible and fair sharing model. The author notably relies on his knowledge of Congo

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

OpenAIRE

O'HANLON, NIALL

2017-01-01

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

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.

Cancellation of the Annual Facility Grant Creates More Shortfalls for School Districts. BCTF Research Report. Section V. 2009-EF-02

Science.gov (United States)

White, Margaret

2009-01-01

The Ministry of Education recently announced the cancellation of the Annual Facility Grant (AFG) for 2009-10, resulting in a loss of $110 million dollars in revenue to school districts. This decision comes after Boards of Education submitted their 2009-10 balanced budgets by June 30, based on expected revenues for the coming school year. Boards of…

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

International Nuclear Information System (INIS)

Matsukawa, Isamu

2008-01-01

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

Get the picture? The effects of iconicity on toddlers' reenactment from picture books.

Science.gov (United States)

Simcock, Gabrielle; DeLoache, Judy

2006-11-01

What do toddlers learn from everyday picture-book reading interactions? To date, there has been scant research exploring this question. In this study, the authors adapted a standard imitation procedure to examine 18- to 30-month-olds' ability to learn how to reenact a novel action sequence from a picture book. The results provide evidence that toddlers can imitate specific target actions on novel real-world objects on the basis of a picture-book interaction. Children's imitative performance after the reading interaction varied both as a function of age and the level of iconicity of the pictures in the book. These findings are discussed in terms of children's emerging symbolic capacity and the flexibility of the cognitive representation.

Directed forgetting: Comparing pictures and words.

Science.gov (United States)

Quinlan, Chelsea K; Taylor, Tracy L; Fawcett, Jonathan M

2010-03-01

The authors investigated directed forgetting as a function of the stimulus type (picture, word) presented at study and test. In an item-method directed forgetting task, study items were presented 1 at a time, each followed with equal probability by an instruction to remember or forget. Participants exhibited greater yes-no recognition of remember than forget items for each of the 4 study-test conditions (picture-picture, picture-word, word-word, word-picture). However, this difference was significantly smaller when pictures were studied than when words were studied. This finding demonstrates that the magnitude of the directed forgetting effect can be reduced by high item memorability, such as when the picture superiority effect is operating. This suggests caution in using pictures at study when the goal of an experiment is to examine potential group differences in the magnitude of the directed forgetting effect. 2010 APA, all rights reserved.

Public Schooling in Southeast Wisconsin: 2013-2014 [Summary

Science.gov (United States)

Yeado, Joe; Schmidt, Jeff; Hart, Rebecca; Henken, Rob

2014-01-01

This summary from the "Public Schooling in Southeast Wisconsin: 2013-2014" full report presents the school district performance in a pull-out format. Definitions are provided for the column heading: (1) Total Operations Spending, (2) Property Tax Revenue, (3) Total Enrollment; (4) One-Year Change in Enrollment, (5) Minority Enrollment,…

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

Are Charter Schools Getting More Money into the Classroom? A Micro-Financial Analysis of First Year Charter Schools in Massachusetts.

Science.gov (United States)

Herdman, Paul; Millot, Marc Dean

This report examines the first-year finances of Massachusetts' first 15 charter schools. Analysis of the financial statements of these schools offers insights into how their boards of trustees allocated funds as they tried to meet academic goals and survive as new organizations. Revenue and expenditure patterns were compared with national district…

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...

Radiodiagnosis of lung picture changes

International Nuclear Information System (INIS)

Kamenetskij, M.S.; Lezova, T.F.

1988-01-01

The roentgenological picture of changes of the lung picture in the case of different pathological states in the lungs and the heart, is described. A developed diagnostic algorithm for the syndrome of lung picture change and the rules of its application are given. 5 refs.; 9 figs

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

Science.gov (United States)

2010-04-01

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

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

International Nuclear Information System (INIS)

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

2007-01-01

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

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

Directory of Open Access Journals (Sweden)

Kristína Kočišová

2014-09-01

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

Processors and systems (picture processing)

Energy Technology Data Exchange (ETDEWEB)

Gemmar, P

1983-01-01

Automatic picture processing requires high performance computers and high transmission capacities in the processor units. The author examines the possibilities of operating processors in parallel in order to accelerate the processing of pictures. He therefore discusses a number of available processors and systems for picture processing and illustrates their capacities for special types of picture processing. He stresses the fact that the amount of storage required for picture processing is exceptionally high. The author concludes that it is as yet difficult to decide whether very large groups of simple processors or highly complex multiprocessor systems will provide the best solution. Both methods will be aided by the development of VLSI. New solutions have already been offered (systolic arrays and 3-d processing structures) but they also are subject to losses caused by inherently parallel algorithms. Greater efforts must be made to produce suitable software for multiprocessor systems. Some possibilities for future picture processing systems are discussed. 33 references.

The impact of taxpayers’ financial statements audit on tax revenue growth

Directory of Open Access Journals (Sweden)

Mutarindwa Samuel

2014-07-01

Full Text Available This paper seeks to explore the role of financial statements audit in promoting tax revenues growth in Rwanda in the broader perspective. Survey questionnaires as primary data collection instruments were distributed to all audit officers of Rwanda Revenue Authority equalling to 100 staff and followed both analytical research design. Secondary data included reports from Rwanda revenue authority from 2006 to 2010 This paper also examines preliminary empirical results on the relationship between financial statements audit and tax growth this paper supports the notion that the practices of audit of final books of accounts for both small and medium enterprises at institutional level are prerequisite for growth of tax revenues in the country. In conclusion, the results not only have the potential to contribute theoretically to public finance but also to the area of institutional performance

Health insurance in Croatia: dynamics and politics of balancing revenues and expenditures.

Science.gov (United States)

Voncina, Luka; Kehler, Jenni; Evetovits, Tamas; Bagat, Mario

2010-04-01

Since 2002, the Croatian social health insurance system has undergone substantial reforms, initiated for the most part with the aim of addressing the perpetual financial deficits of the state health insurance fund. While the reforms focussed heavily on increasing the inflow of private funds into the health care system, underlying inefficiencies contributing significantly to poor financial performance have been largely ignored. Furthermore, contrary to demographic trends and developments in social health insurance schemes in other countries, funding health care became even more dependent on its main collection mechanism-payroll tax-and consequently on the employment ratio and wage level. Little effort has been made to diversify the revenue base or to increase the efficiency of revenue collection. Like other countries, Croatia is facing difficulties in adjusting its 'Bismarck' system to its changing demographic and socioeconomic context. Instead of targetting a comprehensive effort at improving revenue collection and limitating unnecessary expenditure and system inefficiencies, simplified approaches to balance the budget have been implemented at a high price to users and with limited effect. As a result, the Croatian health insurance system now offers a lower level of financial protection, while still facing the problem of spending more than can be collected through the current mix of revenue collection mechanisms. The authors suggest that, in order to meet the sustainability requirement of the health financing system, measures affecting both revenue and expenditure should be considered and implemented. On the revenue collection side, the Croatian government must make further efforts to improve collection from the informally employed to broaden the base of contributing members; equally important is the diversification of revenue sources by increasing transfers from general taxation revenues. On the expenditure side, exploring inefficiencies of the delivery system can

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

DEFF Research Database (Denmark)

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

2009-01-01

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

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

Directory of Open Access Journals (Sweden)

Simanti Bandyopadhyay

2015-06-01

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

On Revenue-Optimal Dynamic Auctions for Bidders with Interdependent Values

Science.gov (United States)

Constantin, Florin; Parkes, David C.

In a dynamic market, being able to update one's value based on information available to other bidders currently in the market can be critical to having profitable transactions. This is nicely captured by the model of interdependent values (IDV): a bidder's value can explicitly depend on the private information of other bidders. In this paper we present preliminary results about the revenue properties of dynamic auctions for IDV bidders. We adopt a computational approach to design single-item revenue-optimal dynamic auctions with known arrivals and departures but (private) signals that arrive online. In leveraging a characterization of truthful auctions, we present a mixed-integer programming formulation of the design problem. Although a discretization is imposed on bidder signals the solution is a mechanism applicable to continuous signals. The formulation size grows exponentially in the dependence of bidders' values on other bidders' signals. We highlight general properties of revenue-optimal dynamic auctions in a simple parametrized example and study the sensitivity of prices and revenue to model parameters.

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...

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...

Preschoolers’ causal reasoning during shared picture book storytelling: A cross-case comparison descriptive study

NARCIS (Netherlands)

Reed, Helen; Hurks, Petra; Kirschner, Paul A.; Jolles, Jelle

2016-01-01

This study investigates how shared picture book storytelling within a peer-group setting could stimulate causal reasoning in children aged 4 1/2 to 6 years. Twenty-eight children from preschool classes of three schools were allocated to one of six groups (four to five children per group). Each group

Comparing the Picture Exchange Communication System and Sign Language Training for Children with Autism

Science.gov (United States)

Tincani, Matt

2004-01-01

This study compared the effects of Picture Exchange Communication System (PECS) and sign language training on the acquisition of mands (requests for preferred items) of students with autism. The study also examined the differential effects of each modality on students' acquisition of vocal behavior. Participants were two elementary school students…

Preschoolers’ causal reasoning during shared picture-book storytelling. A cross-case comparison descriptive study

NARCIS (Netherlands)

Reed, H.C.; Hurks, P.P.M.; Kirschner, P.A.; Jolles, J.

2015-01-01

This study investigates how shared picture book storytelling within a peer-group setting could stimulate causal reasoning in children aged 4 1/2 to 6 years. Twenty-eight children from preschool classes of three schools were allocated to one of six groups (four to five children per group). Each group

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

Science.gov (United States)

Bank, Alan J; Gage, Ryan M

2015-01-01

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

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.

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

OpenAIRE

Wang, Xuan Lorna

2013-01-01

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

Where is the bigger picture in the teaching and learning of mathematics?

Directory of Open Access Journals (Sweden)

Satsope Maoto

2016-11-01

Full Text Available This article presents an interpretive analysis of three different mathematics teaching cases to establish where the bigger picture should lie in the teaching and learning of mathematics. We use pre-existing data collected through pre-observation and post-observation interviews and passive classroom observation undertaken by the third author in two different Grade 11 classes taught by two different teachers at one high school. Another set of data was collected through participant observation of the second author’s Year 2 University class. We analyse the presence or absence of the bigger picture, especially, in the teachers’ questioning strategies and their approach to content, guided by Tall’s framework of three worlds of mathematics, namely the ‘conceptual-embodied’ world, the ‘proceptual-symbolic’ world and the ‘axiomatic-formal’ world. Within this broad framework we acknowledge Pirie and Kieren’s notion of folding back towards the attainment of an axiomatic-formal world. We argue that the teaching and learning of mathematics should remain anchored in the bigger picture and, in that way, mathematics is meaningful, accessible, expandable and transferable.

Support for School Construction: Blending Sales Tax with Property Tax.

Science.gov (United States)

Haney, David W.; Schmidt, Mark

2002-01-01

Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

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.

Influence of School Environment on Student Lunch Participation and Competitive Food Sales

Science.gov (United States)

Litchfield, Ruth E.; Wenz, Betsy

2011-01-01

Purpose/Objectives: The school nutrition environment includes food policy and practices, advertising, and presence of competitive foods (CF). CF provide schools with revenue; however, CF decrease National School Lunch Program (NSLP) participation and reimbursement as well as the nutrient density of children's diets. Local wellness policies (LWPs)…

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...

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...

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...

Snake pictures draw more early attention than spider pictures in non-phobic women: evidence from event-related brain potentials.

Science.gov (United States)

Van Strien, J W; Eijlers, R; Franken, I H A; Huijding, J

2014-02-01

Snakes were probably the first predators of mammals and may have been important agents of evolutionary changes in the primate visual system allowing rapid visual detection of fearful stimuli (Isbell, 2006). By means of early and late attention-related brain potentials, we examined the hypothesis that more early visual attention is automatically allocated to snakes than to spiders. To measure the early posterior negativity (EPN), 24 healthy, non-phobic women watched the random rapid serial presentation of 600 snake pictures, 600 spider pictures, and 600 bird pictures (three pictures per second). To measure the late positive potential (LPP), they also watched similar pictures (30 pictures per stimulus category) in a non-speeded presentation. The EPN amplitude was largest for snake pictures, intermediate for spider pictures and smallest for bird pictures. The LPP was significantly larger for both snake and spider pictures when compared to bird pictures. Interestingly, spider fear (as measured by a questionnaire) was associated with EPN amplitude for spider pictures, whereas snake fear was not associated with EPN amplitude for snake pictures. The results suggest that ancestral priorities modulate the early capture of visual attention and that early attention to snakes is more innate and independent of reported fear. Copyright © 2013 Elsevier B.V. All rights reserved.

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

OpenAIRE

Mehdi Basirat; Fatemeh Aboodi; Abdulmajid Ahangari

2014-01-01

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

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

OpenAIRE

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

2006-01-01

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

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

OpenAIRE

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

2009-01-01

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

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

OpenAIRE

Shahbazi, Fatemeh

2016-01-01

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

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

School Consolidation Impact on State and Local Revenues and Expenditures in Texas

Science.gov (United States)

Stewart, Marvin

2011-01-01

This study examined financial aspects of the consolidation or annexation of 12 pairs of school districts in Texas during the period 1996-2006. Nine of the twelve districts consolidated by mutual agreement of the two school boards and three annexations were by order of the Commissioner of Education of Texas. Financial criteria studied were: (a) per…

The equity of school facilities funding: Examples from Kentucky.

OpenAIRE

William J. Glenn; Lawrence O. Picus; Allan Odden; Anabel Aportela

2009-01-01

While there is an extensive literature analyzing the relative equity of state funding systems for current operating revenues, there is a dearth of research on capital funding systems. This article presents an analysis of the school capital funding system in Kentucky since 1990, using the operating-revenue analysis concepts of horizontal equity, vertical equity, and fiscal neutrality. In general one could tentatively conclude that Kentucky’s capital-funding system was reasonably equitable unti...

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...

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...

Tax rate to maximize the revenue: Laffer curve for the Czech Republic

Directory of Open Access Journals (Sweden)

Michal Karas

2012-01-01

Full Text Available The aim of this article is to model the relationship between the rate of personal income tax and the revenue it generates, and to derive a tax rate that would maximize this revenue within the Czech Republic, using methodologies described in earlier works (Hsing, 1996. This tax rate represents an upper limit. Overstepping it has negative consequences for corporate finances and government budgetary funding alike, because it undermines the workers’ motivation to work, reduces buying power, and shifts work activities in favor of gray economy. The period of interest is a time series from 1993 to 2010. Two models were devised. The basic research instrument was a second-degree polynomial regression with a logarithmic transformation of the input data. The explaining variable was the tax revenue, the explanatory variable in Model 1 was the ratio of tax revenue to personal gross annual income. Model 2 featured the ratio of tax revenue to gross domestic product. To limit model instability, all data was stated per capita, in 2010 prices. Both models are statistically significant. By comparison, it was determined that, in the period of 1994–2010, the historical tax rate was lower than the rate designed to maximize the revenue. It approached the theoretical optimum most closely in 2007, and deviated from it most severely in 1995.

A Picture Is Worth a Thousand Words: Using Visual Images To Improve Comprehension for Middle School Struggling Readers.

Science.gov (United States)

Hibbing, Anne Nielsen; Rankin-Erickson, Joan L.

2003-01-01

Discusses teacher and student drawings in the classroom, illustrations in texts, picture books, and movies as external image-based tools that support reading comprehension. Presents a summary of points practitioners will want to consider when using sketches, illustrations, picture books, and movies with reluctant and low-ability middle school…

Budgeting for efficient school library services in Nigeria: Proposal for ...

African Journals Online (AJOL)

Varioussources of generating income for school libraries were also discussed and they include internally generated revenue and external sources which include over due library charges, P TA, Library Development Levy (LDL), schoolfees as well as donor agencies. To ensure adequate funding by the management, school ...

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

Directory of Open Access Journals (Sweden)

Obadić Alka

2014-01-01

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

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.

Creating a Comprehensive Picture of School Performance. A PACER Policy Brief

Science.gov (United States)

Duffy, Mark; Jenkins, Della

2015-01-01

For more than two decades, states have been required to report publicly on the academic performance of schools and districts. These school rating systems have received increased public attention amid growing concerns about the prevalence and cost of standardized testing in schools. According to a recent Gallup Poll, 64 percent of the public…

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...

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

Directory of Open Access Journals (Sweden)

Salami Adeleke

2011-01-01

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

CAUSALITY BETWEEN TAX REVENUE AND GOVERNMENT SPENDING IN MALAYSIA

OpenAIRE

Roshaiza Taha; Nanthakumar Loganathan

2008-01-01

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

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

Directory of Open Access Journals (Sweden)

Ying-jing Gu

2017-01-01

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

Manipulating affective state using extended picture presentations.

Science.gov (United States)

Sutton, S K; Davidson, R J; Donzella, B; Irwin, W; Dottl, D A

1997-03-01

Separate, extended series of positive, negative, and neutral pictures were presented to 24 (12 men, 12 women) undergraduates. Each series was presented on a different day, with full counterbalancing of presentation orders. Affective state was measured using (a) orbicularis oculi activity in response to acoustic startle probes during picture presentation, (b) corrugator supercilii activity between and during picture presentation, and (c) changes in self-reports of positive and negative affect. Participants exhibited larger eyeblink reflex magnitudes when viewing negative than when viewing positive pictures. Corrugator activity was also greater during the negative than during the positive picture set, during both picture presentation and the period between pictures. Self-reports of negative affect increased in response to the negative picture set, and self-reports of positive affect were greatest following the positive picture set. These findings suggest that extended picture presentation is an effective method of manipulating affective state and further highlight the utility of startle probe and facial electromyographic measures in providing on-line readouts of affective state.

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...

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...

Picture This: How to Establish an Effective School ID Card Program

Science.gov (United States)

Finkelstein, David

2013-01-01

Most school districts do not have an ID card policy that everyone knows and follows, yet. many school districts are implementing ID card programs to address concerns about safety, efficiency, and convenience. A well-thought-out ID card program leads to greater security and smoother operations throughout the school and should thus be a priority.…

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

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

Directory of Open Access Journals (Sweden)

Wes H Cooper

2017-02-01

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

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.

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.

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...

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

Science.gov (United States)

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

1992-01-01

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

3D Fourier synthesis of a new X-ray picture identical in projection to a previous picture

International Nuclear Information System (INIS)

Carlsson, P.E.

1993-01-01

A central problem in diagnostic radiology is to compare a new X-ray picture with a previous picture and from this comparison be able to decide if anatomical changes have occurred in the patient or not. It is of primary interest that these pictures are identical in projection. If not it is difficult to decide with confidence if differences between the pictures are due to anatomical changes or differences in their projection geometry. In this thesis we present a non invasive method that makes it possible to find the relative changes in the projection geometry between the exposure of a previous picture and a new picture. The method presented is based on the projection slice theorem (central section theorem). Instead of an elaborate search for a single new picture a pre-planned set of pictures are exposed from a circular orbit above the patient. By using 3D Fourier transform techniques we are able to synthesize a new X-ray picture from this set of pictures that is identical in projection to the previous one. The method has certain limits. Those are as follows: *The X-ray focus position must always be at a fixed distance from the image plane. *The object may only be translated parallel to the image plane and rotated around axes perpendicular to this plane. Under those restrictions, we may treat divergent projection pictures as if they are generated by a parallel projection of a scaled object. The unknown rotation and translation of the object in the previous case are both retrieved in two different procedures and compensated for. Experiments on synthetic data has proved that the method is working even in the presence of severe noise

Proposition 13 and the Future of California's Schools

Science.gov (United States)

Guthrie, James W.

1978-01-01

Describes the California legislature's education-related response to Proposition 13 and analyzes the likely long-range effects of that response--including its effect on revenue stability, expenditure equality, and school governance. (Author/IRT)

Revenue and Attendance Simultaneous Optimization in Performing Arts Organizations

DEFF Research Database (Denmark)

Baldin, Andrea; Bille, Trine; Ellero, Andrea

2018-01-01

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

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

Reading Difference: Picture Book Retellings as Contexts for Exploring Personal Meanings of Race and Culture

Science.gov (United States)

Lysaker, Judith; Sedberry, Tiffany

2015-01-01

In racially and culturally homogeneous school settings, opportunities for children to interact with those who are unlike themselves are not always available. Picture book retellings provide contexts within which students are exposed to racial and cultural differences by allowing them to engage in vicarious events with people they might not…

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...

Taxing Stock Options: Efficiency, Fairness and Revenue Implications

Directory of Open Access Journals (Sweden)

Jack M. Mintz

2015-10-01

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

Preschoolers' Causal Reasoning during Shared Picture Book Storytelling: A Cross-Case Comparison Descriptive Study

Science.gov (United States)

Reed, Helen C.; Hurks, Petra P. M.; Kirschner, Paul A.; Jolles, Jelle

2015-01-01

This study investigates how shared picture book storytelling within a peer-group setting could stimulate causal reasoning in children aged 4½ to 6 years. Twenty-eight children from preschool classes of three schools were allocated to one of six groups (four to five children per group). Each group participated in six storytelling sessions over a…

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....

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.

Gaze differences in processing pictures with emotional content.

Science.gov (United States)

Budimir, Sanja; Palmović, Marijan

2011-01-01

The International Affective Picture System (IAPS) is a set of standardized emotionally evocative color photographs developed by NIMH Center for Emotion and Attention at the University of Florida. It contains more than 900 emotional pictures indexed by emotional valence, arousal and dominance. However, when IAPS pictures were used in studying emotions with the event-related potentials, the results have shown a great deal of variation and inconsistency. In this research arousal and dominance of pictures were controlled while emotional valence was manipulated as 3 categories, pleasant, neutral and unpleasant pictures. Two experiments were conducted with an eye-tracker in order to determine to what the participants turn their gaze. Participants were 25 psychology students with normal vision. Every participant saw all pictures in color and same pictures in black/white version. This makes 200 analyzed units for color pictures and 200 for black and white pictures. Every picture was divided into figure and ground. Considering that perception can be influenced by color, edges, luminosity and contrast and since all those factors are collapsed on the pictures in IAPS, we compared color pictures with same black and white pictures. In first eye-tracking IAPS research we analyzed 12 emotional pictures and showed that participants have higher number of fixations for ground on neutral and unpleasant pictures and for figure on pleasant pictures. Second experiment was conducted with 4 sets of emotional complementary pictures (pleasant/unpleasant) which differ only on the content in the figure area and it was shown that participants were more focused on the figure area than on the ground area. Future ERP (event related potential) research with IAPS pictures should take into consideration these findings and to either choose pictures with blank ground or adjust pictures in the way that ground is blank. For the following experiments suggestion is to put emotional content in the figure

The Forgotten Side of School Finance Equity: The Role of Infrastructure Funding in Student Success

Science.gov (United States)

Crampton, Faith E.; Thompson, David C.; Vesely, Randall S.

2004-01-01

Traditionally, local school districts have shouldered the burden of funding school infrastructure in the name of local control, relying upon local property tax revenues and the willingness of local voters to approve bond issues. Given vast disparities in school districts' property wealth, gross inequities in school facilities will remain without…

Revisiting the picture-superiority effect in symbolic comparisons: do pictures provide privileged access?

Science.gov (United States)

Amrhein, Paul C; McDaniel, Mark A; Waddill, Paula

2002-09-01

In 4 experiments, symbolic comparisons were investigated to test semantic-memory retrieval accounts espousing processing advantages for picture over word stimuli. In Experiment 1, participants judged pairs of animal names or pictures by responding to questions probing concrete or abstract attributes (texture or size, ferocity or intelligence). Per pair, attributes were salient or nonsalient concerning their prerated relevance to animals being compared. Distance (near or far) between attribute magnitudes was also varied. Pictures did not significantly speed responding relative to words across all other variables. Advantages were found forfar attribute magnitudes (i.e., the distance effect) and salient attributes. The distance effect was much less for salient than nonsalient concrete-attribute comparisons. These results were consistently found in additional experiments with increased statistical power to detect modality effects. Our findings argue against dual-coding and some common-code accounts of conceptual attribute processing, urging reexamination of the assumption that pictures confer privileged access to long-term knowledge.

A public school district's vending machine policy and changes over a 4-year period: implementation of a national wellness policy.

Science.gov (United States)

Han-Markey, T L; Wang, L; Schlotterbeck, S; Jackson, E A; Gurm, R; Leidal, A; Eagle, K

2012-04-01

The school environment has been the focus of many health initiatives over the years as a means to address the childhood obesity crisis. The availability of low-nutrient, high-calorie foods and beverages to students via vending machines further exacerbates the issue of childhood obesity. However, a healthy overhaul of vending machines may also affect revenue on which schools have come to depend. This article describes the experience of one school district in changing the school environment, and the resulting impact on food and beverage vending machines. Observational study in Ann Arbor public schools. The contents and locations of vending machines were identified in 2003 and surveyed repeatedly in 2007. Overall revenues were also documented during this time period. Changes were observed in the contents of both food and beverage vending machines. Revenue in the form of commissions to the contracted companies and the school district decreased. Local and national wellness policy changes may have financial ramifications for school districts. In order to facilitate and sustain school environment change, all stakeholders, including teachers, administrators, students and healthcare providers, should collaborate and communicate on policy implementation, recognizing that change can have negative financial consequences as well as positive, healthier outcomes. Copyright © 2012 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.

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...

Managing Smallness: Promising Fiscal Practices for Rural School District Administrators.

Science.gov (United States)

Freitas, Deborah Inman

Based on a mail survey of over 100 rural school administrators in 34 states, this handbook outlines common problems and successful strategies in the financial management of rural, small school districts. Major problems are related to revenue and cash flow, increasing expenditures, providing quality education programs, and staffing to handle the…

Promoting the Purchase of Low-Calorie Foods from School Vending Machines: A Cluster-Randomized Controlled Study

Science.gov (United States)

Kocken, Paul L.; Eeuwijk, Jennifer; van Kesteren, Nicole M.C.; Dusseldorp, Elise; Buijs, Goof; Bassa-Dafesh, Zeina; Snel, Jeltje

2012-01-01

Background: Vending machines account for food sales and revenue in schools. We examined 3 strategies for promoting the sale of lower-calorie food products from vending machines in high schools in the Netherlands. Methods: A school-based randomized controlled trial was conducted in 13 experimental schools and 15 control schools. Three strategies…

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

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

OpenAIRE

Cobham, Alex; Janský, Petr

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Mutiara Nur Hafidiyah

2016-12-01

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

The Geneva Smoking Pictures: development and preliminary validation.

OpenAIRE

Khazaal, Yasser; Zullino, Daniele; Billieux, Joël

2012-01-01

Cue reactivity is essential to the maintenance of addictive disorders. A useful way to study cue reactivity is by means of normative pictures, but few validated tobacco-related pictures are available. This study describes a database of smoking-related pictures: The Geneva Smoking Pictures (GSP). Sixty smoking-related pictures were presented to 91 participants who assessed them according to the classic emotional pictures validation provided by the International Affective Picture System (NIMH C...

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.)

Indicators of School Crime Safety, 2000.

Science.gov (United States)

Kaufman, Phillip; Chen, Xianglei; Choy, Susan P.; Ruddy, Sally A.; Miller, Amanda K.; Fleury, Jill K.; Chandler, Kathryn A.; Rand, Michael R.; Klaus, Patsy; Planty, Michael

Providing the latest data, this report on school safety presents a mixed picture: while overall crime has declined, violence, gangs, and drugs remain at some schools. Victimization at school declined from 1995-99, though rates for fighting and weapon threats remain steady. Students seem more secure, and gang activity decreased; however, in grades…

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...

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 ...

The picture superiority effect in associative recognition.

Science.gov (United States)

Hockley, William E

2008-10-01

The picture superiority effect has been well documented in tests of item recognition and recall. The present study shows that the picture superiority effect extends to associative recognition. In three experiments, students studied lists consisting of random pairs of concrete words and pairs of line drawings; then they discriminated between intact (old) and rearranged (new) pairs of words and pictures at test. The discrimination advantage for pictures over words was seen in a greater hit rate for intact picture pairs, but there was no difference in the false alarm rates for the two types of stimuli. That is, there was no mirror effect. The same pattern of results was found when the test pairs consisted of the verbal labels of the pictures shown at study (Experiment 4), indicating that the hit rate advantage for picture pairs represents an encoding benefit. The results have implications for theories of the picture superiority effect and models of associative recognition.

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...

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...

Pictures, images, and recollective experience.

Science.gov (United States)

Dewhurst, S A; Conway, M A

1994-09-01

Five experiments investigated the influence of picture processing on recollective experience in recognition memory. Subjects studied items that differed in visual or imaginal detail, such as pictures versus words and high-imageability versus low-imageability words, and performed orienting tasks that directed processing either toward a stimulus as a word or toward a stimulus as a picture or image. Standard effects of imageability (e.g., the picture superiority effect and memory advantages following imagery) were obtained only in recognition judgments that featured recollective experience and were eliminated or reversed when recognition was not accompanied by recollective experience. It is proposed that conscious recollective experience in recognition memory is cued by attributes of retrieved memories such as sensory-perceptual attributes and records of cognitive operations performed at encoding.

Text-Picture Relations in Cooking Instructions

NARCIS (Netherlands)

van der Sluis, Ielka; Leito, Shadira; Redeker, Gisela; Bunt, Harry

2016-01-01

Like many other instructions, recipes on packages with ready-to-use ingredients for a dish combine a series of pictures with short text paragraphs. The information presentation in such multimodal instructions can be compact (either text or picture) and/or cohesive (text and picture). In an

The school food environment and adolescent obesity: qualitative insights from high school principals and food service personnel

Directory of Open Access Journals (Sweden)

Ellerbeck Edward F

2007-05-01

Full Text Available Abstract Objectives To examine high school personnel's perceptions of the school environment, its impact on obesity, and the potential impact of legislation regulating schools' food/beverage offerings. Methods Semi-structured interviews were conducted with the principal (n = 8 and dietitian/food service manager (n = 7 at 8 schools (4 rural, 4 suburban participating in a larger study examining the relationship between the school environment and adolescent health behavior patterns. Results Principal themes included: 1 Obesity is a problem in general, but not at their school, 2 Schools have been unfairly targeted above more salient factors (e.g., community and home environment, 3 Attempts at change should start before high school, 4 Student health is one priority area among multiple competing demands; academic achievement is the top priority, 5 Legislation should be informed by educators and better incorporate the school's perspective. Food service themes included: 1 Obesity is not a problem at their school; school food service is not the cause, 2 Food offerings are based largely on the importance of preparing students for the real world by providing choice and the need to maintain high participation rates; both healthy and unhealthy options are available, 3 A la carte keeps lunch participation high and prices low but should be used as a supplement, not a replacement, to the main meal, 4 Vending provides school's additional revenue; vending is not part of food service and is appropriate if it does not interfere with the lunch program. Conclusion Discrepancies exist between government/public health officials and school personnel that may inhibit collaborative efforts to address obesity through modifications to the school environment. Future policy initiatives may be enhanced by seeking the input of school personnel, providing recommendations firmly grounded in evidence-based practice, framing initiatives in terms of their potential impact on the

The Spectator in the Picture

OpenAIRE

Hopkins, Robert

2001-01-01

This paper considers whether pictures ever implicitly represent internal spectators of the scenes they depict, and what theoretical construal to offer of their doing so. Richard Wollheim's discussion (Painting as an Art, ch.3) is taken as the most sophisticated attempt to answer these questions. I argue that Wollheim does not provide convincing argument for his claim that some pictures implicitly represent an internal spectator with whom the viewer of the picture is to imaginatively identify....

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

OpenAIRE

Prajunianto, Prajunianto; Titus, Amol

2013-01-01

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

Cost-effectiveness prospects of picture archiving and communication systems.

Science.gov (United States)

Hindel, R; Preger, W

1988-01-01

PAC (picture archiving and communication) systems are widely discussed and promoted as the organizational solution to digital image management in a radiology department. For approximately two decades digital imaging has increasingly been used for such diagnostic modalities as CT, DSA, MRI, DR (Digital Radiography) and others. PACS are seen as a step toward high technology integration and more efficient management. Although the acquisition of such technology is investment intensive, there are well-founded projections that prolonged operation will prove cost justified. Such justification can only partly be derived from cost reduction through PAC with respect to present department management--the major justification is preparation for future economic pressures which could make survival of a department without modern technology difficult. Especially in the United States the political climate favors 'competitive medicine' and reduced government support. Seen in this context PACS promises to speed the transition of Health Care Services into a business with tight resource management, cost accounting and marketing. The following paper analyzes cost and revenue in a typical larger Radiology Department, projects various scenarios of cost reduction by means of digital technology and concludes with cautious optimism that the investment expenses for a PACS will be justified in the near future by prudent utilization of high technology.

Exploring Multicultural Themes through Picture Books.

Science.gov (United States)

Farris, Pamela J.

1995-01-01

Advocates inclusion of multicultural picture books in social studies instruction to offer different outlooks and visions in a short format. Describes selection of picture books with multicultural themes and those that represent various cultures, gender equity, and religious themes. Suggests that picture books may help students develop better…

Financing renewable energy infrastructure: Formulation, pricing and impact of a carbon revenue bond

International Nuclear Information System (INIS)

Tang, Amy; Chiara, Nicola; Taylor, John E.

2012-01-01

Renewable energy systems depend on large financial incentives to compete with conventional generation methods. Market-based incentives, including state-level REC markets and international carbon markets have been proposed as solutions to increase renewable energy investment. In this paper we introduce and formulate a carbon revenue bond, a financing tool to complement environmental credit markets to encourage renewable energy investment. To illustrate its use, we value the bond by predicting future revenue using stochastic processes after analyzing historical price data. Three illustrative examples are presented for renewable energy development in three different markets: Europe, Australia and New Jersey. Our findings reveal that the sale of a carbon revenue bond with a ten year maturity can finance a significant portion of a project's initial cost. - Highlights: ► Current financial incentives for renewable energy in the US are inadequate. ► We introduce and structure a “carbon revenue bond” as an innovative financing tool. ► Stochastic models of environmental credit prices are used to illustrate bond pricing. ► Three examples illustrate revenue bond impact on initial cost of infrastructure.

Tracking global carbon revenues: A survey of carbon taxes versus cap-and-trade in the real world

International Nuclear Information System (INIS)

Carl, Jeremy; Fedor, David

2016-01-01

We investigate the current use of public revenues which are generated through both carbon taxes and cap-and-trade systems. More than $28.3 billion in government “carbon revenues” are currently collected each year in 40 countries and another 16 states or provinces around the world. Of those revenues, 27% ($7.8 billion) are used to subsidize “green” spending in energy efficiency or renewable energy; 26% ($7.4 billion) go toward state general funds; and 36% ($10.1 billion) are returned to corporate or individual taxpayers through paired tax cuts or direct rebates. Cap-and-trade systems ($6.57 billion in total public revenue) earmark a larger share of revenues for “green” spending (70%), while carbon tax systems ($21.7 billion) more commonly refund revenues or otherwise direct them towards government general funds (72% of revenues). Drawing from an empirical dataset, we also identify various trends in systems’ use of “carbon revenues” in terms of the total revenues collected annually per capita in each jurisdiction and offer commensurate qualitative observations on carbon policy design choices. - Highlights: •We analyze public revenue generated from global carbon tax and cap-and-trade systems. •70% of cap-and-trade revenues ($4.60 billion) are earmarked for “green spending”. •72% of carbon tax revenues ($15.6 billion) are refunded or used in general funds. •Revenues per capita vary widely and are a useful qualitative explanatory variable.

Ubiquitous picture-rich content representation

Science.gov (United States)

Wang, Wiley; Dean, Jennifer; Muzzolini, Russ

2010-02-01

The amount of digital images taken by the average consumer is consistently increasing. People enjoy the convenience of storing and sharing their pictures through online (digital) and offline (traditional) media. A set of pictures can be uploaded to: online photo services, web blogs and social network websites. Alternatively, these images can be used to generate: prints, cards, photo books or other photo products. Through uploading and sharing, images are easily transferred from one format to another. And often, a different set of associated content (text, tags) is created across formats. For example, on his web blog, a user may journal his experiences of his recent travel; on his social network website, his friends tag and comment on the pictures; in his online photo album, some pictures are titled and keyword-tagged. When the user wants to tell a complete story, perhaps in a photo book, he must collect, across all formats: the pictures, writings and comments, etc. and organize them in a book format. The user has to arrange the content of his trip in each format. The arrangement, the associations between the images, tags, keywords and text, cannot be shared with other formats. In this paper, we propose a system that allows the content to be easily created and shared across various digital media formats. We define a uniformed data association structure to connect: images, documents, comments, tags, keywords and other data. This content structure allows the user to switch representation formats without reediting. The framework under each format can emphasize (display or hide) content elements based on preference. For example, a slide show view will emphasize the display of pictures with limited text; a blog view will display highlighted images and journal text; and the photo book will try to fit in all images and text content. In this paper, we will discuss the strategy to associate pictures with text content, so that it can naturally tell a story. We will also list

The structure of expenses and revenues according to International Accounting Standards

OpenAIRE

Mariana Man

2004-01-01

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

Buy-back and revenue-sharing contracts in global supply shain

OpenAIRE

Liu, Yang

2015-01-01

Purpose: The main propose of this study is to investigate how exchange rate risk affects the buy-back and revenue-sharing contracts in the global supply chain, hence to improve the performance of global supply chain. Design/methodology/approach: Based on a two-echelon global supply chain, with the model equilibrium, this paper studies the difference between the buy-back contract and the revenue-sharing contract. By the transmitting of the exchange rate risk, it discusses the node-enterpris...

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.

The New Urban High School: A Practitioner's Guide.

Science.gov (United States)

Big Picture Co., Cambridge, MA.

In October 1996, the Big Picture Company set out to find six urban high schools that use school-to-work strategies as a lever for whole-school reform. In the schools finally selected for the New Urban High Schools Project, and in others examined for the study, "school-to-work" is a misnomer, because the majority of students are entering…

THE EFFECT OF USING FLASH CARD AND PICTURE STORY IN VOCABULARY MASTERY TO THE SEVENTH GRADER OF SMP PGRI 1 MARGATIGA

Directory of Open Access Journals (Sweden)

Khoirul Hidayat -

2017-05-01

Full Text Available Based on the content standard, junior high school students are hoped to master vocabulary about 1000 words, so they can understand the conversation. But it fact, most of the students in junior high school do not master vocabulary well. So, the teacher should be able to choose a good media to help students to increase their vocabulary. In this case, flash card with picture story is two of media that can be used to transfer vocabulary material for the students.   The objective of this research is to find the significant differences of using flash card with picture story in vocabulary, and to find which medium is more effective to use as media in vocabulary. This research was true experiment design. Pre test and post test were use to collect the data. There are two problems of the study, (1 are there any significant differences between flash card with picture story in vocabulary mastery for the seventh grade students in SMP PGRI 2 Margatiga academic years 2013/2014?, (2 which one is more effective media in vocabulary learning process, is it flash card or picture story at seventh grade of SMP PGRI 2 Margatiga, academic years 2013/2014?. As a source of data, the researcher utilized flash card with picture story to teach vocabulary for the students. The media help students to learn vocabulary easier and more interesting to understand the subject, so their vocabulary would increase.   The result of the research, it was found that the mean score of picture story in pre test is 53,86, in treatment is 81, and in post test 85,33. Meanwhile the mean score of the flash card media in pre test 59,33, in treatment is 73,5, and in post test is 80,66. It means that the student’s vocabulary has increased, and there is significant difference of using picture story and flash card in vocabulary instruction, and picture story was more effective to use in vocabulary instruction.

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

OpenAIRE

Cai, Hailong; Kinnucan, Henry W.

2009-01-01

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

Quantifying Precision and Availability of Location Memory in Everyday Pictures and Some Implications for Picture Database Design

Science.gov (United States)

Lansdale, Mark W.; Oliff, Lynda; Baguley, Thom S.

2005-01-01

The authors investigated whether memory for object locations in pictures could be exploited to address known difficulties of designing query languages for picture databases. M. W. Lansdale's (1998) model of location memory was adapted to 4 experiments observing memory for everyday pictures. These experiments showed that location memory is…

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

Directory of Open Access Journals (Sweden)

Konstantin Krasovsky

2017-05-01

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

Promoting the purchase of low-calorie foods from school vending machines: A cluster-randomized controlled study

NARCIS (Netherlands)

Kocken, P.L.; Eeuwijk, J.; Kesten, N.M.C. van; Dusseldorp, E.; Buijs, G.; Bassa-Dafesh, Z.; Snel, J.

2012-01-01

BACKGROUND: Vending machines account for food sales and revenue in schools. We examined 3 strategies for promoting the sale of lower-calorie food products from vending machines in high schools in the Netherlands. METHODS: A school-based randomized controlled trial was conducted in 13 experimental

Cognitive components of picture naming.

Science.gov (United States)

Johnson, C J; Paivio, A; Clark, J M

1996-07-01

A substantial research literature documents the effects of diverse item attributes, task conditions, and participant characteristics on the case of picture naming. The authors review what the research has revealed about 3 generally accepted stages of naming a pictured object: object identification, name activation, and response generation. They also show that dual coding theory gives a coherent and plausible account of these findings without positing amodal conceptual representations, and they identify issues and methods that may further advance the understanding of picture naming and related cognitive tasks.

Examining lateralized semantic access using pictures.

Science.gov (United States)

Lovseth, Kyle; Atchley, Ruth Ann

2010-03-01

A divided visual field (DVF) experiment examined the semantic processing strategies employed by the cerebral hemispheres to determine if strategies observed with written word stimuli generalize to other media for communicating semantic information. We employed picture stimuli and vary the degree of semantic relatedness between the picture pairs. Participants made an on-line semantic relatedness judgment in response to sequentially presented pictures. We found that when pictures are presented to the right hemisphere responses are generally more accurate than the left hemisphere for semantic relatedness judgments for picture pairs. Furthermore, consistent with earlier DVF studies employing words, we conclude that the RH is better at accessing or maintaining access to information that has a weak or more remote semantic relationship. We also found evidence of faster access for pictures presented to the LH in the strongly-related condition. Overall, these results are consistent with earlier DVF word studies that argue that the cerebral hemispheres each play an important and separable role during semantic retrieval. Copyright 2009 Elsevier Inc. All rights reserved.

TreePics: visualizing trees with pictures

Directory of Open Access Journals (Sweden)

Nicolas Puillandre

2017-09-01

Full Text Available While many programs are available to edit phylogenetic trees, associating pictures with branch tips in an efficient and automatic way is not an available option. Here, we present TreePics, a standalone software that uses a web browser to visualize phylogenetic trees in Newick format and that associates pictures (typically, pictures of the voucher specimens to the tip of each branch. Pictures are visualized as thumbnails and can be enlarged by a mouse rollover. Further, several pictures can be selected and displayed in a separate window for visual comparison. TreePics works either online or in a full standalone version, where it can display trees with several thousands of pictures (depending on the memory available. We argue that TreePics can be particularly useful in a preliminary stage of research, such as to quickly detect conflicts between a DNA-based phylogenetic tree and morphological variation, that may be due to contamination that needs to be removed prior to final analyses, or the presence of species complexes.

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

26 CFR 31.3306(c)(10)-2 - Services of student in employ of school, college, or university.

Science.gov (United States)

2010-04-01

... before 1962. Services performed in the employ of a school, college, or university not exempt from income..., college, or university. 31.3306(c)(10)-2 Section 31.3306(c)(10)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

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.

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...

Sharing oil revenues. Current status and good practices

International Nuclear Information System (INIS)

Darmois, Gilles

2013-01-01

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

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

Science.gov (United States)

Gose, Frank J.

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

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

Directory of Open Access Journals (Sweden)

Konstantin S. Krasovsky

2013-05-01

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

Using Graphic Organizers to Improve Reading Comprehension Skills for the Middle School ESL Students

Science.gov (United States)

Praveen, Sam D.; Rajan, Premalatha

2013-01-01

"A picture is worth a thousand words." In a modern-day classroom, students are surrounded by visual imagery through textbooks, notice boards, television, videos, or computers. Many middle school classrooms are filled with colorful pictures and photographs. However, it is unclear how--or if --these images impact the middle school ESL…

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.

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...

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

OpenAIRE

Chiumya, Chiza

2007-01-01

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

Wigner method dynamics in the interaction picture

DEFF Research Database (Denmark)

Møller, Klaus Braagaard; Dahl, Jens Peder; Henriksen, Niels Engholm

1994-01-01

that the dynamics of the interaction picture Wigner function is solved by running a swarm of trajectories in the classical interaction picture introduced previously in the literature. Solving the Wigner method dynamics of collision processes in the interaction picture ensures that the calculated transition......The possibility of introducing an interaction picture in the semiclassical Wigner method is investigated. This is done with an interaction Picture description of the density operator dynamics as starting point. We show that the dynamics of the density operator dynamics as starting point. We show...... probabilities are unambiguous even when the asymptotic potentials are anharmonic. An application of the interaction picture Wigner method to a Morse oscillator interacting with a laser field is presented. The calculated transition probabilities are in good agreement with results obtained by a numerical...

On the Revenue Implication of Trade Liberalization under Bertrand Competition

OpenAIRE

OKAWA, Masayuki; IGUCHI, Tatsuya

2013-01-01

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

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

Science.gov (United States)

2012-07-13

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

Does "a picture is worth 1000 words" apply to iconic Chinese words? Relationship of Chinese words and pictures.

Science.gov (United States)

Lo, Shih-Yu; Yeh, Su-Ling

2018-05-29

The meaning of a picture can be extracted rapidly, but the form-to-meaning relationship is less obvious for printed words. In contrast to English words that follow grapheme-to-phoneme correspondence rule, the iconic nature of Chinese words might predispose them to activate their semantic representations more directly from their orthographies. By using the paradigm of repetition blindness (RB) that taps into the early level of word processing, we examined whether Chinese words activate their semantic representations as directly as pictures do. RB refers to the failure to detect the second occurrence of an item when it is presented twice in temporal proximity. Previous studies showed RB for semantically related pictures, suggesting that pictures activate their semantic representations directly from their shapes and thus two semantically related pictures are represented as repeated. However, this does not apply to English words since no RB was found for English synonyms. In this study, we replicated the semantic RB effect for pictures, and further showed the absence of semantic RB for Chinese synonyms. Based on our findings, it is suggested that Chinese words are processed like English words, which do not activate their semantic representations as directly as pictures do.

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

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...

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

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

Science.gov (United States)

Maulia, Eva; Miftahuddin; Sofyan, Hizir

2018-05-01

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

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.

California School Accounting Manual, 1988 Edition.

Science.gov (United States)

California State Dept. of Education, Sacramento.

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

The Picture Exchange Communication System.

Science.gov (United States)

Bondy, A; Frost, L

2001-10-01

The Picture Exchange Communication System (PECS) is an alternative/augmentative communication system that was developed to teach functional communication to children with limited speech. The approach is unique in that it teaches children to initiate communicative interactions within a social framework. This article describes the advantages to implementing PECS over traditional approaches. The PECS training protocol is described wherein children are taught to exchange a single picture for a desired item and eventually to construct picture-based sentences and use a variety of attributes in their requests. The relationship of PECS's implementation to the development of speech in previously nonvocal students is reviewed.

Task choice and semantic interference in picture naming.

Science.gov (United States)

Piai, Vitória; Roelofs, Ardi; Schriefers, Herbert

2015-05-01

Evidence from dual-task performance indicates that speakers prefer not to select simultaneous responses in picture naming and another unrelated task, suggesting a response selection bottleneck in naming. In particular, when participants respond to tones with a manual response and name pictures with superimposed semantically related or unrelated distractor words, semantic interference in naming tends to be constant across stimulus onset asynchronies (SOAs) between the tone stimulus and the picture-word stimulus. In the present study, we examine whether semantic interference in picture naming depends on SOA in case of a task choice (naming the picture vs reading the word of a picture-word stimulus) based on tones. This situation requires concurrent processing of the tone stimulus and the picture-word stimulus, but not a manual response to the tones. On each trial, participants either named a picture or read aloud a word depending on the pitch of a tone, which was presented simultaneously with picture-word onset or 350 ms or 1000 ms before picture-word onset. Semantic interference was present with tone pre-exposure, but absent when tone and picture-word stimulus were presented simultaneously. Against the background of the available studies, these results support an account according to which speakers tend to avoid concurrent response selection, but can engage in other types of concurrent processing, such as task choices. Copyright © 2015 Elsevier B.V. All rights reserved.

Import Base and Revenue Improvement Possibilities in Tanzania

Directory of Open Access Journals (Sweden)

Fulgence Dominick Waryoba

2018-03-01

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

Tracing the time course of picture--word processing.

Science.gov (United States)

Smith, M C; Magee, L E

1980-12-01

A number of independent lines of research have suggested that semantic and articulatory information become available differentially from pictures and words. The first of the experiments reported here sought to clarify the time course by which information about pictures and words becomes available by considering the pattern of interference generated when incongruent pictures and words are presented simultaneously in a Stroop-like situation. Previous investigators report that picture naming is easily disrupted by the presence of a distracting word but that word naming is relatively immune to interference from an incongruent picture. Under the assumption that information available from a completed process may disrupt an ongoing process, these results suggest that words access articulatory information more rapidly than do pictures. Experiment 1 extended this paradigm by requiring subjects to verify the category of the target stimulus. In accordance with the hypothesis that picture access the semantic code more rapidly than words, there was a reversal in the interference pattern: Word categorization suffered considerable disruption, whereas picture categorization was minimally affected by the presence of an incongruent word. Experiment 2 sought to further test the hypothesis that access to semantic and articulatory codes is different for pictures and words by examining memory for those items following naming or categorization. Categorized words were better recognized than named words, whereas the reverse was true for pictures, a result which suggests that picture naming involves more extensive processing than picture categorization. Experiment 3 replicated this result under conditions in which viewing time was held constant. The last experiment extended the investigation of memory differences to a situation in which subjects were required to generate the superordinate category name. Here, memory for categorized pictures was as good as memory for named pictures. Category

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

Picture reality decision, semantic categories and gender. A new set of pictures, with norms and an experimental study.

Science.gov (United States)

Barbarotto, Riccardo; Laiacona, Marcella; Macchi, Valeria; Capitani, Erminio

2002-01-01

We present a new corpus of 80 pictures of unreal objects, useful for a controlled assessment of object reality decision. The new pictures were assembled from parts of the Snodgrass and Vanderwart [J. Exp. Psychol., Hum. Learning Memory 6; 1980: 174] set and were devised for the purpose of contrasting natural categories (animals, fruits and vegetables), artefacts (tools, vehicles and furniture), body parts and musical instruments. We examined 140 normal subjects in a free-choice and a multiple-choice object decision task, assembled with 80 pictures of real objects and above 80 new pictures of unreal objects in order to obtain a difficulty index for each picture. We found that the tasks were more difficult with pictures representing natural entities than with pictures of artefacts. We found a gender by category interaction, with a female superiority with some natural categories (fruits and vegetables, but not animals), and a male advantage with artefacts. On this basis, the difficulty index we calculated for each picture is separately reported for males and females. We discuss the possible origin of the gender effect, which has been found with the same categories in other tasks and has a counterpart in the different familiarity of the stimuli for males and females. In particular, we contrast explanations based on socially determined gender differences with accounts based on evolutionary pressures. We further comment on the relationship between data from normal subjects and the domain-specific account of semantic category dissociations observed in brain-damaged patients.

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...

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%.

The Analytical Instrumentarium for Predictive Analysis of Revenue from the Sale of Goods

Directory of Open Access Journals (Sweden)

Nosach Nataliia M.

2017-12-01

Full Text Available The article is aimed at elaborating recommendations on the selection of analytical instrumentarium for predictive analysis of revenue from the sale of goods, according to the nature of its seasonal changes. The necessity of carrying out predictive analysis of revenue from the sale of goods as an important component of its management is substantiated. The attention is focused on the necessity to use for predictive analysis of revenue from the sale of goods the trend-seasonal models which take into consideration both regularity and randomness of formation of values of levels of the series. A structural-logical model of technology of predictive analysis of revenue from the sale of goods has been proposed according to the nature of its seasonal changes. A number of criteria has been defined, which allow to reveal in a series of dynamics the presence of anomalous data, trend, and seasonal fluctuations. The iterative method of distribution of series of dynamics of revenue from the sale of goods by components has been tested. The recommendations on the choice of the trend model, which can be used to construct both point and interval predictions of the volume of proceeds from sale of goods, are provided.

DISPARITIES OF THE REGIONS OF THE CZECH REPUBLIC IN TERMS OF TAX REVENUES

Directory of Open Access Journals (Sweden)

Šárka Sobotovičová

2017-12-01

Full Text Available The paper deals with the issue of disparities in the tax revenue and yield coefficients of individual regions of the Czech Republic in the period from 2005 to 2014. The subject-matter of the research are the income taxes and the value-added tax, which are important tax revenues of public budgets and the source of financing of the regional and municipal budgets. For a comparison of the regions, the spot method is used. According to the results, the ranking of the regions is compiled. The spot method is based on the model region, which reaches the maximum values of a selected indicator. Furthermore, we calculated the indexes of revenues, along with yield coefficients of the value added tax as well as the corporate and personal income tax for each region. Tax revenues are affected in particular by legislative changes, but also by geographic, demographic and socio-economic differences among the regions. The authors have verified an assumption that individual regions have the same position in terms of both investigated variables. This assumption was not confirmed. It was found that the order of the regions for the examined variables was different. On the contrary, regions with a high share of tax revenues have low values in terms of tax yield coefficients.

Efficiency of Picture Description and Storytelling Methods in Language Sampling According to the Mean Length of Utterance Index

Directory of Open Access Journals (Sweden)

Salime Jafari

2012-10-01

Full Text Available Background and Aim: Due to limitation of standardized tests for Persian-speakers with language disorders, spontaneous language sampling collection is an important part of assessment of languageprotocol. Therefore, selection of a language sampling method, which will provide information of linguistic competence in a short time, is important. Therefore, in this study, we compared the languagesamples elicited with picture description and storytelling methods in order to determine the effectiveness of the two methods.Methods: In this study 30 first-grade elementary school girls were selected with simple sampling. To investigate picture description method, we used two illustrated stories with four pictures. Languagesamples were collected through storytelling by telling a famous children’s story. To determine the effectiveness of these two methods the two indices of duration of sampling and mean length ofutterance (MLU were compared.Results: There was no significant difference between MLU in description and storytelling methods(p>0.05. However, duration of sampling was shorter in the picture description method than the storytelling method (p<0.05.Conclusion: Findings show that, the two methods of picture description and storytelling have the same potential in language sampling. Since, picture description method can provide language samples with the same complexity in a shorter time than storytelling, it can be used as a beneficial method forclinical purposes.

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

OpenAIRE

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

2016-01-01

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

Pictures Improve Memory of SAT Vocabulary Words.

Science.gov (United States)

Price, Melva; Finkelstein, Arleen

1994-01-01

Suggests that students can improve their memory of Scholastic Aptitude Test vocabulary words by associating the words with corresponding pictures taken from magazines. Finds that long-term recall of words associated with pictures was higher than recall of words not associated with pictures. (RS)

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

Science.gov (United States)

2010-10-01

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

False recollection of emotional pictures in Alzheimer's disease.

Science.gov (United States)

Gallo, David A; Foster, Katherine T; Wong, Jessica T; Bennett, David A

2010-10-01

Alzheimer's Disease (AD) can reduce the effects of emotional content on memory for studied pictures, but less is known about false memory. In healthy adults, emotionally arousing pictures can be more susceptible to false memory effects than neutral pictures, potentially because emotional pictures share conceptual similarities that cause memory confusions. We investigated these effects in AD patients and healthy controls. Participants studied pictures and their verbal labels, and then picture recollection was tested using verbal labels as retrieval cues. Some of the test labels had been associated with a picture at study, whereas other had not. On this picture recollection test, we found that both AD patients and controls incorrectly endorsed some of the test labels that had not been studied with pictures. These errors were associated with medium to high levels of confidence, indicating some degree of false recollection. Critically, these false recollection judgments were greater for emotional compared to neutral items, especially for positively valenced items, in both AD patients and controls. Dysfunction of the amygdala and hippocampus in early AD may impair recollection, but AD did not disrupt the effect of emotion on false recollection judgments. Copyright © 2010 Elsevier Ltd. All rights reserved.

Neural Correlates of Processing Negative and Sexually Arousing Pictures

Science.gov (United States)

Bailey, Kira; West, Robert; Mullaney, Kellie M.

2012-01-01

Recent work has questioned whether the negativity bias is a distinct component of affective picture processing. The current study was designed to determine whether there are different neural correlates of processing positive and negative pictures using event-related brain potentials. The early posterior negativity and late positive potential were greatest in amplitude for erotic pictures. Partial Least Squares analysis revealed one latent variable that distinguished erotic pictures from neutral and positive pictures and another that differentiated negative pictures from neutral and positive pictures. The effects of orienting task on the neural correlates of processing negative and erotic pictures indicate that affective picture processing is sensitive to both stimulus-driven, and attentional or decision processes. The current data, together with other recent findings from our laboratory, lead to the suggestion that there are distinct neural correlates of processing negative and positive stimuli during affective picture processing. PMID:23029071

Name agreement in picture naming : An ERP study

NARCIS (Netherlands)

Cheng, Xiaorong; Schafer, Graham; Akyürek, Elkan G.

Name agreement is the extent to which different people agree on a name for a particular picture. Previous studies have found that it takes longer to name low name agreement pictures than high name agreement pictures. To examine the effect of name agreement in the online process of picture naming, we

Distance-dependent processing of pictures and words.

Science.gov (United States)

Amit, Elinor; Algom, Daniel; Trope, Yaacov

2009-08-01

A series of 8 experiments investigated the association between pictorial and verbal representations and the psychological distance of the referent objects from the observer. The results showed that people better process pictures that represent proximal objects and words that represent distal objects than pictures that represent distal objects and words that represent proximal objects. These results were obtained with various psychological distance dimensions (spatial, temporal, and social), different tasks (classification and categorization), and different measures (speed of processing and selective attention). The authors argue that differences in the processing of pictures and words emanate from the physical similarity of pictures, but not words, to the referents. Consequently, perceptual analysis is commonly applied to pictures but not to words. Pictures thus impart a sense of closeness to the referent objects and are preferably used to represent such objects, whereas words do not convey proximity and are preferably used to represent distal objects in space, time, and social perspective.

Picture-books: first structured reading materials for children

Directory of Open Access Journals (Sweden)

Ivana Martinović

2012-11-01

Full Text Available Early literacy has recently become a current topic, and there’s a widespread belief that literacy startsdeveloping almost as soon as the child is born, if the child is surrounded with adequate materials and persons who will motivate the development of literacy. The first structured reading materials that a child interacts with are picture-books. It is usually the first contact a child has with literature and a written word in general, and it happens during childhood, the child's most sensitive period, which is why it is important to pay special attention to the quality of picture-books. Croatian picture-books published till the early 80ies of the past century have been investigated to a some extent. However, the picture-books found on the Croatian market and in the libraries in the past 30 years have been the subject of research only sporadically. There's little data on the quality and features of this multifunctional material that is of such great importance for children. The aim of the paper is to give an overview of the relevant data found in literature on the historical development of picture-book publishing, their features, functions they help develop, their age-appropriateness, and quality. The paper presents research results stemming from the analysis of the Croatian Children's Book Centre documentation on contemporary picture-book publishing and data on the language of picture-books that are the result of a picture-book corpus study made as part of the PhD research by the author. The data on contemporary authors and illustrators was obtained by analysing the documentation of the Croatian Library Association, Commission for library services for children and youth. The language of the picture-book corpus was analysed using a computer programme, i.e. the analysis was conducted of the lexical diversity of picture-books for three-year olds. The picture-books have not been investigated from the linguistic perspective before, which makes this

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

Directory of Open Access Journals (Sweden)

Hana Bohušová

2009-01-01

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

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

International Nuclear Information System (INIS)

Skaanland, H.

1996-01-01

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

77 FR 25082 - Picture Permit Imprint Indicia

Science.gov (United States)

2012-04-27

... POSTAL SERVICE 39 CFR Part 111 Picture Permit Imprint Indicia AGENCY: Postal Service\\TM\\. ACTION... Service, Domestic Mail Manual (DMM[supreg]) 604.5 to add picture permit imprint indicia standards allowing...: The use of picture permit imprint indicia is designed to improve the effectiveness of a mailpiece by...

Aging memory for pictures: Using high-density event-related potentials to understand the effect of aging on the picture superiority effect

OpenAIRE

Ally, Brandon A.; Waring, Jill D.; Beth, Ellen H.; McKeever, Joshua D.; Milberg, William P.; Budson, Andrew E.

2007-01-01

High-density event-related potentials (ERPs) were used to understand the effect of aging on the neural correlates of the picture superiority effect. Pictures and words were systematically varied at study and test while ERPs were recorded at retrieval. Here, the results of the word-word and picture-picture study-test conditions are presented. Behavioral results showed that older adults demonstrated the picture superiority effect to a greater extent than younger adults. The ERP data helped to e...

Enhancing children's vegetable consumption using vegetable-promoting picture books. The impact of interactive shared reading and character-product congruence

NARCIS (Netherlands)

Droog, S.M. de; Buijzen, M.A.; Valkenburg, P.M.

2014-01-01

The present study investigated whether and how a picture book promoting carrots can increase young children's carrot consumption. One hundred and four children (aged 4-6 years) participated in shared reading sessions using the book on five consecutive days in school. These children were assigned

Emotionally Negative Pictures Enhance Gist Memory

OpenAIRE

Bookbinder, S. H.; Brainerd, C. J.

2016-01-01

In prior work on how true and false memory are influenced by emotion, valence and arousal have often been conflated. Thus, it is difficult to say which specific effects are due to valence and which are due to arousal. In the present research, we used a picture-memory paradigm that allowed emotional valence to be manipulated with arousal held constant. Negatively-valenced pictures elevated both true and false memory, relative to positive and neutral pictures. Conjoint recognition modeling reve...

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

Directory of Open Access Journals (Sweden)

Ian Seymour Yeoman

2017-04-01

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

Dynamic relationships between oil revenue, government spending and economic growth in Oman

Directory of Open Access Journals (Sweden)

Ahmad Hassan Ahmad

2015-07-01

Full Text Available This paper investigates the short-run and long-run relationships between three main macroeconomic variables in Oman using the Johansen multivariate co-integration techniques as well as the stationary VAR for the period between 1971 and 2013. The results indicate that there is a long-run relationship between these three macroeconomic variables; the real GDP, the real government expenditure and the real oil revenues. The estimated coefficients for the real oil revenues and the real government expenditure are correctly signed and statistically significant at 5% level. Both variables depict positive relationship with GDP which are 0.672 and 0.872 respectively. The impulse response functions and the variance decomposition from the stationary VAR show that these variables are very important to the short-run dynamics of the Omani economy. Overall, government expenditure appears to be the main source for economic growth in long-run, and in short run variations in government expenditure are generally derived by oil revenue shocks. Therefore, the volatility in oil revenue requires public expenditure management reforms and the need to diversify income sources in order to enhance economic stability and growth.

Modelling Oil‑Sector Dependency of Tax Revenues in a Resource Rich Country: Evidence from Azerbaijan

Directory of Open Access Journals (Sweden)

Akif Musayev

2017-01-01

Full Text Available Forecasting tax revenues is an important issue in budget planning. As a resource rich country, Azerbaijan’s budget revenues is severely depend on oil price and production levels. This study investigates oil sector dependency of state budget tax revenues in case of Azerbaijan by employing FMOLS, DOLS and CCR cointegration methods for the period of 2000Q1 – 2015Q2. Empirical results indicate statistically and economically significant positive long‑run impact of both oil related factors on tax revenues. Considering current fiscal challenges in the country, research findings are very useful for policy purposes and fills the gap in the literature by drawing mechanism of the association and estimating the relationship empirically.

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

Energy Technology Data Exchange (ETDEWEB)

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

2008-09-15

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

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

International Nuclear Information System (INIS)

Reyes-Loya, Manuel Lorenzo; Blanco, Lorenzo

2008-01-01

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

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

International Nuclear Information System (INIS)

Jaeger, William K.

1995-01-01

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

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

Promoting Self-Questioning through Picture Book Illustrations

Science.gov (United States)

Lohfink, Gayla

2013-01-01

This teaching tip manuscript demonstrates how picture book illustrations can be used as an inquiry tool that facilitates one's connecting of visual investigations in a picture to the process of generating self-questions. Techniques suggested to promote self-questioning are (1) introducing young readers to an interactive picture book read aloud…

A Picture of Subsidized Households 2009

Data.gov (United States)

Department of Housing and Urban Development — Picture of Subsidized Households describes the nearly 5 million households living in HUD-subsidized housing in the United States for the year 2009. Picture 2009...

A Picture of Subsidized Housholds 2008

Data.gov (United States)

Department of Housing and Urban Development — Picture of Subsidized Households describes the nearly 5 million households living in HUD-subsidized housing in the United States for the year 2008. Picture 2008...

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

NARCIS (Netherlands)

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

2013-01-01

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

Revenue generation strategies in sub-Saharan African universities

NARCIS (Netherlands)

Gebreyes, F.M.

2015-01-01

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

Creating a Culture: How School Leaders Can Optimise Behaviour

Science.gov (United States)

Bennett, Tom

2017-01-01

The national picture of school behaviour is complex, but numerous indicators suggest that it can be better in a great number of schools and contexts. Every leader should consciously aspire to the very best behaviour possible in their schools as a matter of priority. There are a number of strategies that schools with outstanding behaviour use…

Literacy Access: An Examination of the Picture Plus Discussion (PPD) Intervention Using Typical and Age Appropriate Texts

Science.gov (United States)

Shurr, Jordan C.

2012-01-01

The purpose of this study was to investigate the use of the picture plus discussion (PPD) intervention on the comprehension abilities of high school students with moderate intellectual disability when read a variety of expository texts aloud. A multiple probe single subject design was employed to measure the effect of the intervention across three…

Airline seat inventory control benefiting from currency differentials to enhance revenues

Directory of Open Access Journals (Sweden)

C.E. Love

2003-12-01

Full Text Available The purpose of this paper is to develop an airline seat inventory control model which will capitalise on currency differentials that exist between city pairs. The approach taken here is to maximise Expected Marginal Seat Revenues as proposed by Belobaba for non-nested fare classes. the basic Expected Marginal Seat Revenue model is extended to explicitly include the effects of overbooking. Data from the South African Airways return flight between Cape Town and London is utilised to demonstrate the model.

The Development of the Picture-Superiority Effect

Science.gov (United States)

Whitehouse, Andrew J. O.; Maybery, Murray T.; Durkin, Kevin

2006-01-01

When pictures and words are presented serially in an explicit memory task, recall of the pictures is superior. While this effect is well established in the adult population, little is known of the development of this picture-superiority effect in typical development. This task was administered to 80 participants from middle childhood to…

Pattern Perception and Pictures for the Blind

Science.gov (United States)

Heller, Morton A.; McCarthy, Melissa; Clark, Ashley

2005-01-01

This article reviews recent research on perception of tangible pictures in sighted and blind people. Haptic picture naming accuracy is dependent upon familiarity and access to semantic memory, just as in visual recognition. Performance is high when haptic picture recognition tasks do not depend upon semantic memory. Viewpoint matters for the ease…

Picture This: Young Quechua Children's Reactions to Imported Picture Books in Ayacucho, Peru

Science.gov (United States)

Eck, Jennifer Rowse

2017-01-01

Practitioners in ECE consider picture books an effective instructional tool in early childhood programming in the developed regions of the world. However, many young children from marginalized populations in the developing world have little to no access to them and thus, the effect that picture books could have upon their emergent literacy…

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...

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

NARCIS (Netherlands)

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

2013-01-01

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

Relationship between National Institutes of Health research awards to US medical schools and managed care market penetration.

Science.gov (United States)

Moy, E; Mazzaschi, A J; Levin, R J; Blake, D A; Griner, P F

1997-07-16

Medical research conducted in academic medical centers is often dependent on support from clinical revenues generated in these institutions. Anecdotal evidence suggests that managed care has the potential to affect research conducted in academic medical centers by challenging these clinical revenues. To examine whether empirical evidence supports a relationship between managed care and the ability of US medical schools to sustain biomedical research. Data on annual extramural research grants awarded to US medical schools by the National Institutes of Health (NIH) from fiscal years 1986 to 1995 were obtained, and each medical school was matched to a market for which information about health maintenance organization (HMO) penetration in 1995 was available. Growth in total NIH awards, traditional research project (R01) awards, R01 awards to clinical and basic science departments, and changes in institutional ranking by NIH awards were compared among schools located in markets with low, medium, and high managed care penetration. Medical schools in all markets had comparable rates of growth in NIH awards from 1986 to 1990. Thereafter, medical schools in markets with high managed care penetration had slower growth in the dollar amounts and numbers of NIH awards compared with schools in markets with low or medium managed care penetration. This slower growth for schools in high managed care markets was associated with loss of share of NIH awards, equal to $98 million in 1995, and lower institutional ranking by NIH awards. Much of this revenue loss can be explained by the slower growth of R01 awards to clinical departments in medical schools in high managed care markets. These findings provide evidence of an inverse relationship between growth in NIH awards during the past decade and managed care penetration among US medical schools. Whether this association is causal remains to be determined.

Investigating the flow of information during speaking: The impact of morpho-phonological, associative and categorical picture distractors on picture naming

Directory of Open Access Journals (Sweden)

Jens eBölte

2015-10-01

Full Text Available In three experiments, participants named target pictures by means of German compound words (e.g., Gartenstuhl - garden chair, each accompanied by two different distractor pictures (e.g., lawn mower and swimming pool.Targets and distractor pictures were semantically related, either associatively (garden chair and lawn mower or by a shared semantic category (garden chair and wardrobe. Within each type of semantic relation, target and distractor pictures either shared morpho-phonological (word-form information (Gartenstuhl with Gartenzwerg, garden gnome, and Gartenschlauch, garden hose or not. A condition with two completely unrelated pictures served as baseline. Target naming was facilitated when distractor and target pictures were morpho-phonologically related. This is clear evidence for the activation of lexical information of distractor pictures. Effects were larger for associatively than for categorically related distractors and targets, which constitutes evidence for lexical competition. Mere categorical relatedness, in the absence of morpho-phonological overlap, resulted in null effects (Experiments 1 and 2, and only speeded target naming when effects reflect only conceptual, not lexical processing (Experiment 3. Given that distractor pictures activate their word forms, the data cannot be easily reconciled with discrete serial models. The results fit well with models that allow information to cascade forward from conceptual to word-form levels.

Investigating the flow of information during speaking: the impact of morpho-phonological, associative, and categorical picture distractors on picture naming.

Science.gov (United States)

Bölte, Jens; Böhl, Andrea; Dobel, Christian; Zwitserlood, Pienie

2015-01-01

In three experiments, participants named target pictures by means of German compound words (e.g., Gartenstuhl-garden chair), each accompanied by two different distractor pictures (e.g., lawn mower and swimming pool). Targets and distractor pictures were semantically related either associatively (garden chair and lawn mower) or by a shared semantic category (garden chair and wardrobe). Within each type of semantic relation, target and distractor pictures either shared morpho-phonological (word-form) information (Gartenstuhl with Gartenzwerg, garden gnome, and Gartenschlauch, garden hose) or not. A condition with two completely unrelated pictures served as baseline. Target naming was facilitated when distractor and target pictures were morpho-phonologically related. This is clear evidence for the activation of word-form information of distractor pictures. Effects were larger for associatively than for categorically related distractors and targets, which constitute evidence for lexical competition. Mere categorical relatedness, in the absence of morpho-phonological overlap, resulted in null effects (Experiments 1 and 2), and only speeded target naming when effects reflect only conceptual, but not lexical processing (Experiment 3). Given that distractor pictures activate their word forms, the data cannot be easily reconciled with discrete serial models. The results fit well with models that allow information to cascade forward from conceptual to word-form levels.

Brief Report: Increasing Communication Skills for an Elementary-Aged Student with Autism Using the Picture Exchange Communication System.

Science.gov (United States)

Kravits, Tamara R.; Kamps, Debra M.; Kemmerer, Katie; Potucek, Jessica

2002-01-01

Effects of the Picture Exchange Communication System on the spontaneous communication skills and social interactions of a 6-year-old girl with autism across her home and school environments were evaluated. Results indicated increases in spontaneous language, increases in intelligible verbalizations in two of three settings, and changes in peer…

Enhancing children's vegetable consumption using vegetable-promoting picture books: the impact of interactive shared reading and character-product congruence

NARCIS (Netherlands)

de Droog, S.M.; Buijzen, M.; Valkenburg, P.M.

2014-01-01

The present study investigated whether and how a picture book promoting carrots can increase young children’s carrot consumption. One hundred and four children (aged 4-6 years) participated in shared reading sessions using the book on five consecutive days in school. These children were assigned

Pictures from Year Two CNEC and CVT Measurements

Energy Technology Data Exchange (ETDEWEB)

Hutchinson, Jesson D. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Bahran, Rian Mustafa [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); McKenzie, George Espy [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Cutler, Theresa Elizabeth [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

2016-08-30

Below are all of the pictures for the CNEC and CVT measurements performed at the DAF in July 2016. In total there are 165 pictures. The photos on pages 2-105 were taken during the first week of measurements and the photos on pages 106-165 were taken during the second week of measurements. Many photos are applicable to both sets, which is why it is best to keep the entire set together. For most configurations, a description of the configuration was written on a white board; photos of the measurement setup were taken, then a photo of the white board was taken. For example, the pictures on pages 6-19 (which precede a white board picture on page 20) are of the configuration with Rocky Flats Shells 1-2 surrounded by 4 AmLi sources, which is listed on the white board picture on page 20. In some cases, the white board picture precedes the configuration pictures.

Analysis of book colections Great picture book for preschoolers

OpenAIRE

Cunk, Tina

2013-01-01

Thesis entitled ˝Analysis of book collections Great picture book for preschoolers˝ is based on theoretical approach and empirical study. In the theoretical part I focused on the development of youth literature and the definition of the latter, furthermore I described Great picture book and definition of picture book, I presented four versions of picture books in the Slovenian area, described types of picture books and wrote translation of Maria Nikolaeva´s picture book and her point of view...

Detecting potential ship objects from satellite pictures

International Nuclear Information System (INIS)

Luo, B.; Yang, C.C.; Chang, S.K.; Yang, M.C.K.

1984-01-01

Heuristic techniques are presented to detect potential ship objects from satellite pictures. These techniques utilize some noise structures of the pixel gray levels, and certain inherent features of a ship in a satellite picture. The scheme has been implemented and successfully tested on SEASAT satellite pictures. A general approach for database-oriented object detection is also suggested

Using background knowledge for picture organization and retrieval

Science.gov (United States)

Quintana, Yuri

1997-01-01

A picture knowledge base management system is described that is used to represent, organize and retrieve pictures from a frame knowledge base. Experiments with human test subjects were conducted to obtain further descriptions of pictures from news magazines. These descriptions were used to represent the semantic content of pictures in frame representations. A conceptual clustering algorithm is described which organizes pictures not only on the observable features, but also on implicit properties derived from the frame representations. The algorithm uses inheritance reasoning to take into account background knowledge in the clustering. The algorithm creates clusters of pictures using a group similarity function that is based on the gestalt theory of picture perception. For each cluster created, a frame is generated which describes the semantic content of pictures in the cluster. Clustering and retrieval experiments were conducted with and without background knowledge. The paper shows how the use of background knowledge and semantic similarity heuristics improves the speed, precision, and recall of queries processed. The paper concludes with a discussion of how natural language processing of can be used to assist in the development of knowledge bases and the processing of user queries.

The robustness of false memory for emotional pictures.

Science.gov (United States)

Bessette-Symons, Brandy A

2018-02-01

Emotional material is commonly reported to be more accurately recognised; however, there is substantial evidence of increased false alarm rates (FAR) for emotional material and several reports of stronger influences on response bias than accuracy. This pattern is more frequently reported for words than pictures. Research on the mechanisms underlying bias differences has mostly focused on word lists under short retention intervals. This article presents four series of experiments examining recognition memory for emotional pictures while varying arousal and the control over the content of the pictures at two retention intervals, and one study measuring the relatedness of the series picture sets. Under the shorter retention interval, emotion increased false alarms and reduced accuracy. Under the longer retention interval emotion increased hit rates and FAR, resulting in reduced accuracy and/or bias. At both retention intervals, the pattern of valence effects differed based on the arousal associated with the picture sets. Emotional pictures were found to be more related than neutral pictures in each set; however, the influence of relatedness alone does not provide an adequate explanation for all emotional differences. The results demonstrate substantial emotional differences in picture recognition that vary based on valence, arousal and retention interval.

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

Science.gov (United States)

2010-10-01

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

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

OpenAIRE

Putra, Eureka

2014-01-01

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

Mobilising sustainable local government revenue in Ghana: modelling property rates and business taxes

Directory of Open Access Journals (Sweden)

Samuel B Biitir

2015-06-01

Full Text Available Property rates and business operating license fees constitute the major revenue sources for local government authorities. Accurate assessment of these revenues enhances the revenue base and effectiveness of their generation. Assessment of property rates and business operating license fees have been identified as one of the limiting factors that inhibit the revenue potential of local government authorities. Assessment must obey the principles of taxation such as efficiency, equity and fairness, adequacy, administrative feasibility and political acceptability. Over the years, the Sekondi-Takoradi Metropolitan Assembly (STMA acknowledges that, it has had problems in ensuring equity and fairness in the assessment of property rates and business operating license fees. The paper reports on a computer modelling study carried out to introduce measure to ensure equity and fairness in assessing tax objects. A computer application has been developed with quantitative measures to evaluate and assess equity in tax assessment. A test run of the system has been successful and a pilot test is currently being implemented by STMA.

Implementation of patient charges at primary care facilities in Kenya: implications of low adherence to user fee policy for users and facility revenue.

Science.gov (United States)

Opwora, Antony; Waweru, Evelyn; Toda, Mitsuru; Noor, Abdisalan; Edwards, Tansy; Fegan, Greg; Molyneux, Sassy; Goodman, Catherine

2015-05-01

With user fees now seen as a major hindrance to universal health coverage, many countries have introduced fee reduction or elimination policies, but there is growing evidence that adherence to reduced fees is often highly imperfect. In 2004, Kenya adopted a reduced and uniform user fee policy providing fee exemptions to many groups. We present data on user fee implementation, revenue and expenditure from a nationally representative survey of Kenyan primary health facilities. Data were collected from 248 randomly selected public health centres and dispensaries in 2010, comprising an interview with the health worker in charge, exit interviews with curative outpatients, and a financial record review. Adherence to user fee policy was assessed for eight tracer conditions based on health worker reports, and patients were asked about actual amounts paid. No facilities adhered fully to the user fee policy across all eight tracers, with adherence ranging from 62.2% for an adult with tuberculosis to 4.2% for an adult with malaria. Three quarters of exit interviewees had paid some fees, with a median payment of US dollars (USD) 0.39, and a quarter of interviewees were required to purchase additional medical supplies at a later stage from a private drug retailer. No consistent pattern of association was identified between facility characteristics and policy adherence. User fee revenues accounted for almost all facility cash income, with average revenue of USD 683 per facility per year. Fee revenue was mainly used to cover support staff, non-drug supplies and travel allowances. Adherence to user fee policy was very low, leading to concerns about the impact on access and the financial burden on households. However, the potential to ensure adherence was constrained by the facilities' need for revenue to cover basic operating costs, highlighting the need for alternative funding strategies for peripheral health facilities. Published by Oxford University Press in association with

Engaging Montana high school students in optical sciences with a polarization photo contest

Science.gov (United States)

Tauc, Martin Jan; Boger, James K.; Hohne, Andrew; Dahl, Laura M.; Nugent, Paul W.; Riesland, David W.; Moon, Benjamin; Baumbauer, Carol L.; Boese, Orrin; Shaw, Joseph A.; Nakagawa, Wataru

2017-08-01

Getting students interested in science, specifically in optics and photonics, is a worthwhile challenge. We developed and implemented an outreach campaign that sought to engage high school students in the science of polarized light. We traveled to Montana high schools and presented on the physics of light, the ways that it becomes polarized, how polarization is useful, and how to take pictures with linear polarizers to see polarization. Students took pictures that showed polarization in either a natural setting or a contrived scene. We visited 13 high schools, and presented live to approximately 450 students.

Prospective teachers' perceptions of the school psychologist's role

OpenAIRE

Poulou, Maria

2002-01-01

Acknowledging the importance of teachers’ implicit theories for the determination of school psychologist’s role, this study aims to elicit prospective teachers’ personal theories for the role of school psychologist. By using metaphoric pictures, 59 pre-service teachers described their perceptions of the school psychologist’s role in relation to other members of the school community, the expectations of both teachers and the school psychologist in relation to the role of the ...

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

Science.gov (United States)

John E. Baumgras; Chris B. LeDoux

1988-01-01

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

COMPARINGTHE TREND BETWEEN SOUTH AFRICAN GOVERNMENT SPENDINGAND THE INCREASE INTAX REVENUE FOR THECOUNTRY’S TAXPAYERS

Directory of Open Access Journals (Sweden)

Lerike Jacobs

2017-01-01

Full Text Available Adam Smithprovidesguidance through the four Canons of Taxation to assistgovernmenttodesign a good tax system based on a set of principles. These principles are being appliedthroughout the world, as well as in South Africa. However, the South Africangovernmenthasbeen challenged to reduce income inequality and promote growth. This has led to an increase ingovernmentspending.Although literature provides information about governmental spending, spending patterns have notbeen investigated. Therefore, this study followed a partially mixed sequential dominant statusdesign by investigating actual versus budgeted governmental tax revenue and spending, as well asthe relationship between governmental tax revenue, spending and the inflation rate. This was donefor the periodof2000 to 2007, seven years before the global financial crisisand 2008 to 2017,seven years after the global financial crisis. Qualitative data were collected by means of a literaturestudy to identify the main themes. The main themes were used in the investigation of the budgetsand compared to the budget reviews. Quantitative data were analysed to determine the correlationbetween governmental tax revenue, spending and the inflation rate. The findings suggest a strongcorrelation between governmental tax revenue and spending but a weak correlation between thegovernmental tax revenue, spending and the inflation rate.This study will enable South African stakeholders, including the country’s residents and potentialforeign investors, to determine the trend between governmental tax revenue, spending andinflation.

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

Directory of Open Access Journals (Sweden)

Dina Azhgaliyeva

2014-07-01

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

Market power and output-based refunding of environmental policy revenues

International Nuclear Information System (INIS)

Fischer, Carolyn

2011-01-01

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

Incentives to Exclude: The Political Economy Constraining School Fee Abolition in South Africa

Science.gov (United States)

Nordstrum, Lee E.

2012-01-01

In 2009, the South African Department of Education extended tuition fee abolition to schools serving the poorest 60% of students, increased from 40% in 2007. This policy intends to increase access to and longevity in school for the poorest households by removing fees as a barrier and replacing private revenue with increased state funds. Despite…

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.

The Effects of Average Revenue Regulation on Electricity Transmission Investment and Pricing

OpenAIRE

Isamu Matsukawa

2005-01-01

This paper investigates the long-run effects of average revenue regulation on an electricity transmission monopolist who applies a two- part tariff comprising a variable congestion price and a non-negative fixed access fee. A binding constraint on the monopolist fs expected average revenue lowers the access fee, promotes transmission investment, and improves consumer surplus. In a case of any linear or log-linear electricity demand function with a positive probability that no congestion occur...

Uganda tax policy reforms: A case study of Uganda revenue authority URA

OpenAIRE

Kato, Simon Kagambirwe

2014-01-01

In this study I examined the implementation of tax policy reforms at Uganda Revenue Authority. In particular, I examined the impact of the tax policy reforms implemented since the restructuring of Uganda Revenue Authority in 2005. Although Uganda's taxation system is a vital area of study, it has not gotten enough attention from researchers. This is because, in the Ugandan and generally African developing countries context, taxation involves vital and, to a large ex...

Rapid induction of false memory for pictures.

Science.gov (United States)

Weinstein, Yana; Shanks, David R

2010-07-01

Recognition of pictures is typically extremely accurate, and it is thus unclear whether the reconstructive nature of memory can yield substantial false recognition of highly individuated stimuli. A procedure for the rapid induction of false memories for distinctive colour photographs is proposed. Participants studied a set of object pictures followed by a list of words naming those objects, but embedded in the list were names of unseen objects. When subsequently shown full colour pictures of these unseen objects, participants consistently claimed that they had seen them, while discriminating with high accuracy between studied pictures and new pictures whose names did not appear in the misleading word list. These false memories can be reported with high confidence as well as the feeling of recollection. This new procedure allows the investigation of factors that influence false memory reports with ecologically valid stimuli and of the similarities and differences between true and false memories.

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

International Nuclear Information System (INIS)

Gaechter, R.A.

1997-01-01

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

Picture models for 2-scene comics creating system

Directory of Open Access Journals (Sweden)

Miki UENO

2015-03-01

Full Text Available Recently, computer understanding pictures and stories becomes one of the most important research topics in computer science. However, there are few researches about human like understanding by computers because pictures have not certain format and contain more lyric aspect than that of natural laguage. For picture understanding, a comic is the suitable target because it is consisted by clear and simple plot of stories and separated scenes.In this paper, we propose 2 different types of picture models for 2-scene comics creating system. We also show the method of the application of 2-scene comics creating system by means of proposed picture model.

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.

Enhanced Choice for Viewing Cocaine Pictures in Cocaine Addiction

International Nuclear Information System (INIS)

Moeller, S.J.; Goldstein, R.; Moeller, S.J.; Maloney, T.; Parvaz, M.A.; Dunning, J.P.; Alia-Klein, N.; Woicik, P.A.; Hajcak, G.; Telang, F.; Wang, G.-J.; Volkow, N.D.; Goldstein, R.Z.

2009-01-01

Individuals with cocaine use disorder (CUD) chose cocaine over nondrug rewards. In two newly designed laboratory tasks with pictures, we document this modified choice outside of a cocaine administration paradigm. Choice for viewing cocaine, pleasant, unpleasant, or neutral pictures-under explicit contingencies (choice made between two fully visible side-by-side images) and under more implicit contingencies (selections made between pictures hidden under flipped-over cards)-was examined in 20 CUD and 20 matched healthy control subjects. Subjects also provided self-reported ratings of each picture's pleasantness and arousal. Under both contingencies, CUD subjects chose to view more cocaine pictures than control subjects, group differences that were not fully explained by the self-reported picture ratings. Furthermore, whereas CUD subjects choice for viewing cocaine pictures exceeded choice for viewing unpleasant pictures (but did not exceed choice for viewing pleasant pictures, in contrast to their self-reported ratings), healthy control subjects avoided viewing cocaine pictures as frequently as, or even more than, unpleasant pictures. Finally, CUD subjects with the most cocaine viewing selections, even when directly compared with selections of the pleasant pictures, also reported the most frequent recent cocaine use. Enhanced drug-related choice in cocaine addiction can be demonstrated even for nonpharmacologic (pictorial) stimuli. This choice, which is modulated by alternative stimuli, partly transcends self-reports (possibly indicative of a disconnect in cocaine addiction between self-reports and objective behavior) to provide an objective marker of addiction severity. Neuroimaging studies are needed to establish the neural underpinnings of such enhanced cocaine-related choice.

Enhanced Choice for Viewing Cocaine Pictures in Cocaine Addiction

Energy Technology Data Exchange (ETDEWEB)

Moeller, S.J.; Goldstein, R.; Moeller, S.J.; Maloney, T. Parvaz, M.A.; Dunning, J.P.; Alia-Klein, N.; Woicik, P.A.; Hajcak, G.; Telang, F.; Wang, G.-J.; Volkow, N.D.; Goldstein, R.Z.

2009-02-01

Individuals with cocaine use disorder (CUD) chose cocaine over nondrug rewards. In two newly designed laboratory tasks with pictures, we document this modified choice outside of a cocaine administration paradigm. Choice for viewing cocaine, pleasant, unpleasant, or neutral pictures-under explicit contingencies (choice made between two fully visible side-by-side images) and under more implicit contingencies (selections made between pictures hidden under flipped-over cards)-was examined in 20 CUD and 20 matched healthy control subjects. Subjects also provided self-reported ratings of each picture's pleasantness and arousal. Under both contingencies, CUD subjects chose to view more cocaine pictures than control subjects, group differences that were not fully explained by the self-reported picture ratings. Furthermore, whereas CUD subjects choice for viewing cocaine pictures exceeded choice for viewing unpleasant pictures (but did not exceed choice for viewing pleasant pictures, in contrast to their self-reported ratings), healthy control subjects avoided viewing cocaine pictures as frequently as, or even more than, unpleasant pictures. Finally, CUD subjects with the most cocaine viewing selections, even when directly compared with selections of the pleasant pictures, also reported the most frequent recent cocaine use. Enhanced drug-related choice in cocaine addiction can be demonstrated even for nonpharmacologic (pictorial) stimuli. This choice, which is modulated by alternative stimuli, partly transcends self-reports (possibly indicative of a disconnect in cocaine addiction between self-reports and objective behavior) to provide an objective marker of addiction severity. Neuroimaging studies are needed to establish the neural underpinnings of such enhanced cocaine-related choice.

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...

Positive erotic picture stimuli for emotion research in heterosexual females.

Science.gov (United States)

Jacob, Gitta Anne; Arntz, Arnoud; Domes, Gregor; Reiss, Neele; Siep, Nicolette

2011-12-30

In most experimental studies, emotional pictures are widely used as stimulus material. However, there is still a lack of standardization of picture stimuli displaying erotic relationships, despite the association between a number of psychological problems and severe impairments and problems in intimate relationships. The aim of the study was to test a set of erotic stimuli, with the potential to be used in experimental studies, with heterosexual female subjects. Twenty International Affective Picture System (IAPS) pictures and an additional 100 pictures showing romantic but not explicitly sexual scenes and/or attractive single males were selected. All pictures were rated with respect to valence, arousal, and dominance by 41 heterosexual women and compared to pictures with negative, positive, and neutral emotional valence. Erotic IAPS pictures and our additional erotic pictures did not differ in any of the evaluation dimensions. Analyses of variance (ANOVAs) for valence, arousal, and dominance comparing different picture valence categories showed strong effects for category. However, valence was not significantly different between erotic and positive pictures, while arousal and control were not significantly different between positive and neutral pictures. The pictures of our new set are as positive for heterosexual women as highly positive IAPS pictures, but higher in arousal and dominance. The picture set can be used in experimental psychiatric studies requiring high numbers of stimuli per category. Limitations are the restriction of stimuli application to heterosexual females only and to self-report data. Copyright © 2011 Elsevier Ltd. All rights reserved.

Three-Level Supply Chain Coordination under Disruptions Based on Revenue-Sharing Contract with Price Dependent Demand

Directory of Open Access Journals (Sweden)

Qinghua Pang

2014-01-01

Full Text Available Considering the market demand is stochastic and dependent on price, this paper shows that the revenue-sharing contract could coordinate a three-level supply chain consisting of one manufacturer, one distributor, and one retailer under normal environment. However, the original revenue-sharing contract cannot coordinate the supply chain under disruptions in circumstances of certain incidents leading to significant changes in market demand and causing additional deviation costs. To solve the problem, this essay introduces two improved forms of revenue-sharing contract: a mixed contract form based on a quantity discount policy and a pure form, which are characterized by antidisruption ability. The model of improved revenue-sharing contract is optimized when the market demand is in the additive form or in the multiplicative form with price dependent demand. Formulas are given to calculate the optimal contract parameters. Finally, this essay demonstrates the accuracy of the model of improved revenue-sharing contract with the help of numerical examples.

Association between payer mix and costs, revenues and profitability: a cross-sectional study of Lebanese hospitals.

Science.gov (United States)

Saleh, S; Ammar, W; Natafgi, N; Mourad, Y; Dimassi, H; Harb, H

2015-09-08

This study aimed to examine the association between the payer mix and the financial performance of public and private hospitals in Lebanon. The sample comprised 24 hospitals, representing the variety of hospital characteristics in Lebanon. The distribution of the payer mix revealed that the main sources of revenue were public sources (61.1%), out-of-pocket (18.4%) and private insurance (18.2%). Increases in the percentage of revenue from public sources were associated with lower total costs and revenues, but not profit margins. An inverse association was noted between increased revenue from private insurance and profitability, attributed to increased costs. Increased percentage of out of- pocket payments was associated with lower costs and higher profitability. The study provides evidence that payer mix is associated with hospital costs, revenues and profitability. This should initiate/inform discussions between public and private payers and hospitals about the level of payment and its association with hospital sector financial viability.

Picture perfect

DEFF Research Database (Denmark)

Pless, Mette; Sørensen, Niels Ulrik

’Picture perfect’ – when perfection becomes the new normal This paper draws on perspectives from three different studies. One study, which focuses on youth life and lack of well-being (Sørensen et al 2011), one study on youth life on the margins of society (Katznelson et al 2015) and one study...

An analysis of initial acquisition and maintenance of sight words following picture matching and copy cover, and compare teaching methods.

Science.gov (United States)

Conley, Colleen M; Derby, K Mark; Roberts-Gwinn, Michelle; Weber, Kimberly P; McLaughlin, T E

2004-01-01

This study compared the copy, cover, and compare method to a picture-word matching method for teaching sight word recognition. Participants were 5 kindergarten students with less than preprimer sight word vocabularies who were enrolled in a public school in the Pacific Northwest. A multielement design was used to evaluate the effects of the two interventions. Outcomes suggested that sight words taught using the copy, cover, and compare method resulted in better maintenance of word recognition when compared to the picture-matching intervention. Benefits to students and the practicality of employing the word-level teaching methods are discussed.

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.

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.

3. quarter 2006 sales revenue; Chiffres d'affaires du 3. trimestre 2006

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-10-15

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

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...

Brief Report: Randomized Test of the Efficacy of Picture Exchange Communication System on Highly Generalized Picture Exchanges in Children with ASD

OpenAIRE

Yoder, Paul J.; Lieberman, Rebecca G.

2010-01-01

A randomized control trial comparing two social-communication interventions in young children with autism examined far-transfer of the use of picture exchange to communicate. Thirty-six children were randomly assigned to one of two treatment conditions, one of which was the Picture Exchange Communication System (PECS). All children had access to picture symbols during assessments. Post-treatment measurement of the number of picture exchanges in a far-transfer, assessment context favored the P...