WorldWideScience

Sample records for school revenue picture

  1. 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…

  2. A Revenue Planning Tool for Charter School Operators

    Science.gov (United States)

    Keller, Eric; Hayes, Cheryl D.

    2009-01-01

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

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

    Science.gov (United States)

    Balu, Rekha

    2011-01-01

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

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

    NARCIS (Netherlands)

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

    1994-01-01

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

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

    Science.gov (United States)

    Weston, Margaret

    2010-01-01

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

  6. Increasing Medicaid Revenue Generation for Services by School Psychologists

    Science.gov (United States)

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

    2013-01-01

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

  7. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

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

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

    Science.gov (United States)

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

    2012-09-01

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

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

    Science.gov (United States)

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

    2016-10-01

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

  10. HEALTHY Study School Food Service Revenue and Expense Report

    Science.gov (United States)

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

    2012-01-01

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

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

    Science.gov (United States)

    Simiele, Thomas C.

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

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

    Science.gov (United States)

    Geske, Terry G.

    1984-01-01

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

  13. Prospects for Public School Revenues and Local School District Reorganization in Illinois in the 1980s.

    Science.gov (United States)

    Geske, Terry G.

    Prospects for Illinois public school revenues and school district reorganization in the 1980's, considered in the context of prospects for the Great Lakes region as a whole, are affected by fundamental demographic and economic changes. The region has had a lower population growth rate since 1970 than the rest of the country, and a slower growth in…

  14. Stories of Smartness and Whiteness in School Pictures and Yearbooks

    Science.gov (United States)

    Bybee, Eric Ruiz

    2016-01-01

    This article explores the way that discourses of smartness and whiteness are produced and reproduced in schooling. Using an approach grounded in narrative research, I explore the convergences and contradictions between my own educational autobiography and the representations of schooling found in my school pictures and yearbooks. In my analysis, I…

  15. School District Revenues for Elementary and Secondary Education: 1997-98. Statistical Analysis Report.

    Science.gov (United States)

    Sherman, Joel D.; Gregory, Barbra; Poirier, Jeffrey M.

    This report is an annual collection of school district financial data. Specifically, this report presents analyses of school district revenues from the 1997-98 school year. The report is designed to address the following questions about the financing of public elementary and secondary education at the state and district levels: How much money per…

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

    Science.gov (United States)

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

    2012-08-01

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

  17. 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)…

  18. 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,…

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

    Science.gov (United States)

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

    2012-08-01

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

  20. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2011-12 (Fiscal Year 2012). First Look. NCES 2014-303

    Science.gov (United States)

    Cornman, Stephen Q.

    2015-01-01

    This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2012.1. Specifically, this report includes findings from the following types of school finance data: (1) Revenue and expenditure totals by state and the 100…

  1. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2012-13 (Fiscal Year 2013). First Look. NCES 2015-303

    Science.gov (United States)

    Cornman, Stephen Q.

    2016-01-01

    This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2013. Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals by state and the 100…

  2. School Picture Day and Self-Concept: A Smile Is Worth the Trouble

    Science.gov (United States)

    Pfeiffer, Margaret A.; Pfeiffer, Karl T.

    2011-01-01

    School picture day--it's an almost universal experience of waiting in line with a new comb, perching nervously on a stool, smiling under the bright lights, and then moving quickly out into the hall. For the past 8 years the authors have been increasingly aware of a picture day bias in the pictures taken of their oldest son. It appears to them that…

  3. 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...

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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...

  9. 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…

  10. 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.

  11. Picture Postage

    Science.gov (United States)

    Osterer, Irv

    2009-01-01

    With the popularity of e-mail cutting into revenues, Canada Post is always searching for a marketing strategy that would encourage people to use the mail. "Picture Postage" is such an initiative. This popular program allows individuals to create their own stamps for family and friends. This opportunity also provides a vehicle for…

  12. 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…

  13. 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…

  14. 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

  15. 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…

  16. [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.

  17. Budget Stability, Revenue Volatility, and District Relations: Determinants of Georgia ELOST Distribution to Municipal School Districts

    Science.gov (United States)

    Reinagel, Tyler P.

    2014-01-01

    School districts across the United States are often forced into situations where limited public funds must be distributed among multiple districts. These are often reliant on distribution rates negotiated by district leadership and elected officials. An example of this is Georgia's 1% Education Local Option Sales Tax (ELOST). The tax is collected…

  18. [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.

  19. 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,…

  20. 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…

  1. "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…

  2. 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.

  3. Nevada state revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

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

  4. 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.

  5. 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…

  6. 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.…

  7. Problems in Determining School District Need for Hurd Aid and Alternatives to the Revenue Shortfall Approach for Determining Need.

    Science.gov (United States)

    Curley, John R.

    In New York State there is an uneven distribution of wealth and an unequal tax burden among the small city school districts. Because of the tax limits and rising costs for goods and services, many of these school districts have found it difficult to support their educational programs without emergency aid from the state. Such aid is frequently…

  8. 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...

  9. 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…

  10. A picture of Indian adolescent mental health: an analysis from three urban secondary schools.

    Science.gov (United States)

    Long, Katelyn N G; Gren, Lisa H; Long, Paul M; Jaggi, Rachel; Banik, Srabani; Mihalopoulos, Nicole L

    2017-08-01

    Purpose Mental health disorders are a pressing issue among adolescents around the world, including in India. A better understanding of the factors related to poor mental health will allow for more effective and targeted interventions for Indian adolescents. Methods The Indian Adolescent Health Questionnaire (IAHQ), a validated questionnaire designed specifically for use in schools, was administered to approximately 1500 secondary students in three private urban Indian schools in 2012. The Strengths and Difficulties Questionnaire (SDQ) module assessed mental health. Linear regression was used to predict SDQ scores. The biopsychosocial framework was used as an organizing framework to understand how each explanatory variable in the final model might impact the SDQ score. Results One thousand four hundred and eight students returned IAHQ surveys (93.9% response rate); 1102 students completed questions for inclusion in the regression model (78.3% inclusion rate). Statistically significant (p health, negative peer pressure, insults from peers, kindness of peers, feeling safe at home, at school, or with friends, and grades. Discussion Schools have a role to play in improving adolescent mental health. Many of the significant variables in our study can be addressed in the school environment through school-wide, long-term programs utilizing teachers and lay counselors. The IAHQ and SDQ can be used by schools to identify factors that contribute to poor mental health among students and then develop targeted programs to support improved mental health.

  11. The Waning Impact of School Finance Litigation on Inequality in Per Student Revenue during the Adequacy Era

    Science.gov (United States)

    Condron, Dennis J.

    2017-01-01

    Since 1989, most states have faced "adequacy" lawsuits that target state constitutions' education clauses in aiming to boost funding provided to disadvantaged districts--which should reduce overall inequality in school funding. Using pooled time-series data on 44 states over 19 years spanning the adequacy era, this study examines how…

  12. Class Pictures: Representations of Race, Gender and Ability in a Century of School Photography.

    Science.gov (United States)

    Margolis, Eric

    2000-01-01

    Examined photographs taken of U.S. public school classes between the 1880s and the 1940s. Found significant gaps and historical amnesia, with segregated collections that reproduce images of hierarchy and dominance. The photographic archives searched convey biased views of the history of education and minority groups in the United States. (SLD)

  13. 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...

  14. 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,...

  15. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2010-11 (Fiscal Year 2011). First Look (Provisional Data). NCES 2013-344

    Science.gov (United States)

    Cornman, Stephen Q.; Keaton, Patrick; Glander, Mark

    2013-01-01

    This report presents data from the School District Finance Survey (F-33) of the Common Core of Data (CCD) survey system for school year (SY) 2010-11, fiscal year 2011 (FY 11). The F-33 survey is a school district-level financial survey that consists of data submitted annually to the National Center for Education Statistics (NCES) and the…

  16. 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

  17. 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

  18. 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…

  19. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2008-09 (Fiscal Year 2009). First Look. NCES 2012-313

    Science.gov (United States)

    Cornman, Stephen Q.; Noel, Amber M.

    2011-01-01

    This report presents data from the School District Finance Survey (F-33) of the Common Core of Data (CCD) survey system for school year (SY) 2008-09 (fiscal year [FY] 2009). The F-33 is a district-level financial survey that consists of data submitted annually to the National Center for Education Statistics (NCES) and the Governments Division of…

  20. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2009-10 (Fiscal Year 2010): First Look. NCES 2013-307

    Science.gov (United States)

    Cornman, Stephen Q.

    2013-01-01

    This report presents data from the School District Finance Survey (F-33) of the Common Core of Data (CCD) survey system for school year (SY) 2009-10, fiscal year 2010 (FY 10). The F-33 is a district-level financial survey that consists of data submitted annually to the National Center for Education Statistics (NCES) and the Governments Division of…

  1. Measuring hunger and satiety in primary school children. Validation of a new picture rating scale.

    Science.gov (United States)

    Bennett, Carmel; Blissett, Jackie

    2014-07-01

    Measuring hunger and satiety in children is essential to many studies of childhood eating behaviour. Few validated measures currently exist that allow children to make accurate and reliable ratings of hunger/satiety. Three studies aimed to validate the use of a new categorical rating scale in the context of estimated and real eating episodes. Forty-seven 6- to 8-year-olds participated in Study 1, which used a between-participant design. Results indicated that the majority of children were able to make estimated hunger/satiety ratings for a story character using the scale. No significant differences in the ratings of hunger/satiety of children measured before and after lunch were observed and likely causes are discussed. To account for inter-individual differences in hunger/satiety perceptions Study 2 employed a within-participant design. Fifty-four 5- to 7-year-olds participated and made estimated hunger/satiety ratings for a story character and real hunger/satiety ratings before and after lunch. The results indicated that the majority of children were able to use the scale to make estimated and real hunger and satiety ratings. Children were found to be significantly hungrier before compared to after lunch. As it was not possible to establish the types and quantities of food children ate for lunch a third study was carried out in a controlled laboratory environment. Thirty-six 6- to 9-year-olds participated in Study 3 and made hunger/satiety ratings before and after ingesting an ad libitum snack of known composition and quantity. Results indicated that children felt hungrier before than after the snack and that pre-snack hunger/satiety, and changes in hunger/satiety, were associated with snack intake. Overall, the studies indicate that the scale has potential for use with primary school children. Implications of the findings are discussed. Copyright © 2014 Elsevier Ltd. All rights reserved.

  2. 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.

  3. 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.

  4. 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

  5. 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…

  6. 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

  7. 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....

  8. 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

  9. 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.

  10. 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...

  11. 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.

  12. 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

  13. 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...

  14. 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...

  15. 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.

  16. 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

  17. Building a Better Measure of School Quality: A New Framework for Measuring School Quality Represents a Fuller Picture of What People Care about in a School

    Science.gov (United States)

    Schneider, Jack; Jacobsen, Rebecca; White, Rachel; Gehlbach, Hunter

    2017-01-01

    When it comes to measuring the quality of a school, policy leaders tend to embrace standardized tests as the go-to indicator, whereas parents and community members tend to rely on reputation, word-of-mouth, and what they perceive with their own eyes. The authors suggest a better approach: a new framework that looks at three categories of inputs…

  18. 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.

  19. 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.

  20. "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.

  1. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

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

  2. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

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

  3. The role of picture of process (pp) on senior high school students’ collision concept learning activities and multirepresentation ability

    Science.gov (United States)

    Sutarto; Indrawati; Wicaksono, I.

    2018-04-01

    The objectives of the study are to describe the effect of PP collision concepts to high school students’ learning activities and multirepresentation abilities. This study was a quasi experimental with non- equivalent post-test only control group design. The population of this study were students who will learn the concept of collision in three state Senior High Schools in Indonesia, with a sample of each school 70 students, 35 students as an experimental group and 35 students as a control group. Technique of data collection were observation and test. The data were analized by descriptive and inferensial statistic. Student learning activities were: group discussions, describing vectors of collision events, and formulating problem-related issues of impact. Multirepresentation capabilities were student ability on image representation, verbal, mathematics, and graph. The results showed that the learning activities in the three aspects for the three high school average categorized good. The impact of using PP on students’ ability on image and graph representation were a significant impact, but for verbal and mathematical skills there are differences but not significant.

  4. Construction contract revenue recording comparison

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2008-01-01

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

  5. 3. quarter 2006 sales revenue

    International Nuclear Information System (INIS)

    2006-10-01

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

  6. 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...

  7. 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.

  8. 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.

  9. How To Increase Advertising Revenue.

    Science.gov (United States)

    Mitchell, Carmen

    1995-01-01

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

  10. 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.

  11. 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

  12. 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…

  13. 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.

  14. 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

  15. 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:...

  16. 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)

  17. 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

  18. 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

  19. 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...

  20. 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.

  1. 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.

  2. 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

  3. Building Hotel Revenues through Tourism

    Directory of Open Access Journals (Sweden)

    John D. Murtha, CHA

    2013-01-01

    Full Text Available When evaluating ways to maximize revenues, hotel executives should consider supporting the efforts of local destination marketing organizations. Helping to build and sustain travel to a city or region can benefit individual hotels, by combining resources and energy on marketing tactics that would otherwise be too ambitious or costly for a single property to pursue on its own. The market in Boston and adjacent Cambridge, Massachusetts offers an interesting case study for understanding the interaction of hotels and destination marketing organizations. The author includes action steps for hoteliers who would like to become more involved in such efforts.

  4. Psychomotor Performance Effects Upon Elementary School Children by Sex and Perceptual Speed Ability of Three Compressions of an Instructional Sound Motion Picture.

    Science.gov (United States)

    Masterson, James; And Others

    Forty-eight sixth-grade students were studied to determine their response to selected compressions of the narration of an instructional sound motion picture. A 4:10 color film with a 158 wpm recorded narration was shown at 25, 33-1/3 and 50 percent compression rates; performance time and quality were measured immediately and after 12-day…

  5. 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)

  6. 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.

  7. 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.

  8. 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. .

  9. 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.

  10. 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.

  11. 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...

  12. 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 ...

  13. 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...

  14. 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

  15. 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...

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

    Energy Technology Data Exchange (ETDEWEB)

    Goldman, G.; Strong, D.

    1977-10-01

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

  17. The Use of Target-Story Picture Media for Improving the Students’ Narrative Monologue Skills at the Grade XI-IA 2 of the Public Senior High School 7 Malang

    Directory of Open Access Journals (Sweden)

    misianto misianto

    2018-02-01

    Full Text Available A narrative monologue skill is required by the students learning English. This is instructed by the English Curriculum of Senior High School. The existing method of narrative monologue learning implemented so far is memorization which makes the students find it difficult to develop and improve their own ideas. This Classroom Action Research was aimed at developing an innovative learning model of narrative monologue by using a Target-Story Picture media for improving the students’ narrative monologue skills. Based on the collected data, the use of Target-Story Picture media proved effective in improving the students’ narrative monologue skills. The results of the study were as follows: (1 Cycle 1: pertinent to developing main idea (content, there were 4 students (13% who got the score of 3, 27 students (87% getting the score of 4; in terms of organizing the ideas (coherence, 1 student (3% got the score of 3, 30 students (97% getting the score of 4; in a matter of fluency, there were 18 students (58% who got the score of 3, 13 students (42% getting the score of 4; in terms of pronunciation, 15 students (48% got the score of 3, 16 students (52% getting the score of 4; and pertinent to diction, 20 students (65% got the score of 3, 11 students (35% getting the score of 4.

  18. SESAME 2017 (360 pictures)

    CERN Multimedia

    Caraban Gonzalez, Noemi

    2018-01-01

    The Synchrotron-Light for Experimental Science and Applications in the Middle East (SESAME) is an independent laboratory located in Allan in the Balqa governorate of Jordan, created under the auspices of UNESCO on 30 May 2002. December 2017, Jordan Picture: Noemi Caraban

  19. Landscape as World Picture

    DEFF Research Database (Denmark)

    Wamberg, Jacob

    from Palaeolithic cave paintings through to 19th-century modernity. A structuralist comparison between this pattern and three additional fields of analysis - self-consciousness, socially-determined perception of nature, and world picture - reveals a fascinating insight into culture's macrohistorical...

  20. 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...

  1. 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…

  2. Views of Nature and the Human-Nature Relations: An Analysis of the Visual Syntax of Pictures about the Environment in Greek Primary School Textbooks--Diachronic Considerations

    Science.gov (United States)

    Lemoni, Rea; Lefkaditou, Ageliki; Stamou, Anastasia G.; Schizas, Dimitrios; Stamou, George P.

    2013-01-01

    This paper explores the function of the visual syntax of images in Greek primary school textbooks. By using a model for the formal analysis of the visual material, which will allow us to disclose the mechanisms through which meanings are manifested, our aim is to investigate the discursive transition relating to the view of nature and the…

  3. "Go over There and Look at the Pictures in the Book": An Investigation of Educational Marginalisation, Social Interactions and Achievement Motivation in an Alternative Middle School Setting

    Science.gov (United States)

    Best, Marnie; Price, Deborah; McCallum, Faye

    2015-01-01

    The middle years of school represent a time of educational turbulence, serving to marginalise some students from educational opportunities. Much research has focussed on individual cognitive factors influencing educational engagement, with less attention directed towards social interactions. Theoretically positioned within an expectancy-value…

  4. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

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

  5. Revenue-cycle redesign: honing the details.

    Science.gov (United States)

    LaForge, Richard W; Tureaud, Johnny S

    2003-01-01

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

  6. 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.

  7. 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...

  8. 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...

  9. 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...

  10. 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.

  11. 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

  12. The conventional quark picture

    International Nuclear Information System (INIS)

    Dalitz, R.H.

    1976-01-01

    For baryons, mesons and deep inelastic phenomena the ideas and the problems of the conventional quark picture are pointed out. All observed baryons fit in three SU(3)-multiplets which cluster into larger SU(6)-multiplets. No mesons are known which have quantum numbers inconsistent with belonging to a SU(3) nonet or octet. The deep inelastic phenomena are described in terms of six structure functions of the proton. (BJ) [de

  13. 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.)

  14. 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%.

  15. 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

  16. 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

  17. Getting the picture: A mixed-methods inquiry into how visual representations are interpreted by students, incorporated within textbooks, and integrated into middle-school science classrooms

    Science.gov (United States)

    Lee, Victor Raymond

    Modern-day middle school science textbooks are heavily populated with colorful images, technical diagrams, and other forms of visual representations. These representations are commonly perceived by educators to be useful aids to support student learning of unfamiliar scientific ideas. However, as the number of representations in science textbooks has seemingly increased in recent decades, concerns have been voiced that many current of these representations are actually undermining instructional goals; they may be introducing substantial conceptual and interpretive difficulties for students. To date, very little empirical work has been done to examine how the representations used in instructional materials have changed, and what influences these changes exert on student understanding. Furthermore, there has also been limited attention given to the extent to which current representational-use routines in science classrooms may mitigate or limit interpretive difficulties. This dissertation seeks to do three things: First, it examines the nature of the relationship between published representations and students' reasoning about the natural world. Second, it considers the ways in which representations are used in textbooks and how that has changed over a span of five decades. Third, this dissertation provides an in-depth look into how middle school science classrooms naturally use these visual representations and what kinds of support are being provided. With respect to the three goals of this dissertation, three pools of data were collected and analyzed for this study. First, interview data was collected in which 32 middle school students interpreted and reasoned with a set of more and less problematic published textbook representations. Quantitative analyses of the interview data suggest that, counter to what has been anticipated in the literature, there were no significant differences in the conceptualizations of students in the different groups. An accompanying

  18. The polycentric picture

    DEFF Research Database (Denmark)

    Flensborg, Ingelise

    2008-01-01

    The polycentric picture The presentation introduces a dynamic view on children's drawings inspired by J.J.Gibson's ecological approach to visual perception. Empirical research in children's drawings will be the basis for the documentation of the fact that children's drawings contain several...... viewpoints and can be characterized as polycentric. I will talk about children's perception of environmental space and about the relations and the orientation they are establishing, which are used in the organisation of the pictorial space. The presentation serves the purpose to point out ontological...

  19. 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...

  20. 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...

  1. Trade Policy Reform and the Missing Revenue

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing; Tarp, Finn

    2008-01-01

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

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. Gross Revenue risk in Swiss dairy farming

    NARCIS (Netherlands)

    Benni, El N.; Finger, R.

    2013-01-01

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

  10. 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...

  11. 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...

  12. 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

  13. 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...

  14. 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...

  15. Collages of granulation pictures

    International Nuclear Information System (INIS)

    Dunn, R.B.; November, L.J.

    1985-01-01

    This paper describes two small-area selection schemes that the authors have applied to CCD observations of solar granulation. The first scheme, which the authors call the ''mosaic,'' divides the 128 x 128 array into 64 subarrays each containing 16 x 16 pixels. On each picture in the burst the RMS contrast of the fine structure is measured in each subarray and compared to the corresponding value in a table that contains the highest previous RMS values. The second scheme, which the authors call a ''collage,'' is similar except the RMS value is calculated smoothly within a sliding Gaussian window over the entire scene and the value of an individual pixel is gated into the final collage whenever the RMS contrast at that pixel location exceeds that of all previous frames taken during the burst

  16. Pictures of technology

    International Nuclear Information System (INIS)

    Huber, J.

    1989-01-01

    The first part of the book describes the development of a polarised spectrum of attitudes towards science and technology over the last two decades. Positivistic attitudes that emerged from the materialistic branch of the period of Enlightenment are shown in contrast to the attitudes that stem from the philosophical line of Rousseau-romanticism-vitalism. The second part of the book presents the results of an empirical study, providing evidence for the existence of the different attitudes towards technology and the environment. The study is based on a representative opinion poll among civil servants, engineering professions, social workers, and artists. Engineers and social workers are shown to represent the two antipodes in terms of the 'dual-culture' theory. In addition, sex-specific and age-specific differences are explained, and the different pictures of technology drawn by personalities characterised by an attitude of active control in contrast to those characterised by an attitude of intuitive faith. (orig.) [de

  17. Pictures of the month

    CERN Multimedia

    Claudia Marcelloni de Oliveira

    Starting with this issue, we will publish special pictures illustrating the ongoing construction and commissioning efforts. If you wish to have a professionnal photographer immortalize your detector before it disappears in the heart of ATLAS or for a special event, don't hesitate to contact Claudia Marcelloni de Oliveira (16-3687) from the CERN photo service. Members of the pixel team preparing to insert the outermost layer (the outer of the three barrel pixel layers) into the Global Support Frame for the Pixel Detector in SR1. Ongoing work on the first Big Wheel on the C side. Exploded view of the side-C Big Wheel and the barrel cryostat. The TRT Barrel services (HV, LV, cooling liquid, active gas, flushing gas) are now completely connected and tested. Hats off to Kirill Egorov, Mike Reilly, Ben Legeyt and Godwin Mayers who managed to fit everything within the small clearance margin!

  18. Distributed picture compilation demonstration

    Science.gov (United States)

    Alexander, Richard; Anderson, John; Leal, Jeff; Mullin, David; Nicholson, David; Watson, Graham

    2004-08-01

    A physical demonstration of distributed surveillance and tracking is described. The demonstration environment is an outdoor car park overlooked by a system of four rooftop cameras. The cameras extract moving objects from the scene, and these objects are tracked in a decentralized way, over a real communication network, using the information form of the standard Kalman filter. Each node therefore has timely access to the complete global picture and because there is no single point of failure in the system, it is robust. The demonstration system and its main components are described here, with an emphasis on some of the lessons we have learned as a result of applying a corpus of distributed data fusion theory and algorithms in practice. Initial results are presented and future plans to scale up the network are also outlined.

  19. AREVA first half 2007 sales revenue

    International Nuclear Information System (INIS)

    2007-01-01

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

  20. 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.

  1. 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....

  2. 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

  3. Biophotonics: the big picture

    Science.gov (United States)

    Marcu, Laura; Boppart, Stephen A.; Hutchinson, Mark R.; Popp, Jürgen; Wilson, Brian C.

    2018-02-01

    The 5th International Conference on Biophotonics (ICOB) held April 30 to May 1, 2017, in Fremantle, Western Australia, brought together opinion leaders to discuss future directions for the field and opportunities to consider. The first session of the conference, "How to Set a Big Picture Biophotonics Agenda," was focused on setting the stage for developing a vision and strategies for translation and impact on society of biophotonic technologies. The invited speakers, panelists, and attendees engaged in discussions that focused on opportunities and promising applications for biophotonic techniques, challenges when working at the confluence of the physical and biological sciences, driving factors for advances of biophotonic technologies, and educational opportunities. We share a summary of the presentations and discussions. Three main themes from the conference are presented in this position paper that capture the current status, opportunities, challenges, and future directions of biophotonics research and key areas of applications: (1) biophotonics at the nano- to microscale level; (2) biophotonics at meso- to macroscale level; and (3) biophotonics and the clinical translation conundrum.

  4. 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

  5. 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

  6. 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

  7. 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-,…

  8. 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.

  9. 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, ...

  10. 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.

  11. THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

    Directory of Open Access Journals (Sweden)

    Inceu Adrian

    2009-05-01

    Full Text Available This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

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

    African Journals Online (AJOL)

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

  13. 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...

  14. 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

  15. 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.

  16. 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

  17. 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

  18. 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...

  19. 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…

  20. 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.

  1. 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.

  2. 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.

  3. 7 CFR 1767.26 - Operating revenue.

    Science.gov (United States)

    2010-01-01

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

  4. 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.

  5. A stochastic picture of spin

    International Nuclear Information System (INIS)

    Faris, W.G.

    1981-01-01

    Dankel has shown how to incorporate spin into stochastic mechanics. The resulting non-local hidden variable theory gives an appealing picture of spin correlation experiments in which Bell's inequality is violated. (orig.)

  6. Heisenberg picture and measurement operation

    International Nuclear Information System (INIS)

    D'Espagnat, B.

    1992-01-01

    The idea is discussed according to which, in the Heisenberg picture, differently from the Schroedinger picture, the operators correspond exactly to the dynamic properties and the role of the density matrix is merely to describe our passive knowledge thereof. It is shown that the idea in question cannot be consistently kept as it is, and hints are given as to how it could be refined. (from author). 2 refs

  7. 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.

  8. 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...

  9. 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…

  10. "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…

  11. 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.

  12. 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…

  13. Turning wood residues into wood revenues

    International Nuclear Information System (INIS)

    Graham, R.G.; Kravetz, Don

    1996-01-01

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

  14. 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...

  15. 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.

  16. 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

  17. 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

  18. 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...

  19. 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. ...

  20. 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.

  1. Conceptual Masking: How One Picture Captures Attention from Another Picture.

    Science.gov (United States)

    Loftus, Geoffrey R.; And Others

    1988-01-01

    Five experiments studied operations of conceptual masking--the reduction of conceptual memory performance for an initial stimulus when it is followed by a masking picture process. The subjects were 337 undergraduates at the University of Washington (Seattle). Conceptual masking is distinguished from perceptual masking. (TJH)

  2. The Picture Exchange Communication System: Digital Photographs versus Picture Symbols

    Science.gov (United States)

    Jonaitis, Carmen

    2011-01-01

    The Picture Exchange Communication System (PECS) is an augmentative and alternative system (AAC) used to improve and increase communication for children with Autism Spectrum Disorder (ASD) and other developmental disorders. Research addressing the efficacy of this system is increasing; however, there is limited information published that evaluates…

  3. 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.

  4. 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.)

  5. 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.

  6. 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.

  7. 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...

  8. 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.

  9. 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.

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

    Science.gov (United States)

    2009-01-01

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

  11. Vertices in the abelized picture

    International Nuclear Information System (INIS)

    Embacher, F.

    1990-01-01

    Covariant vertices of open bosonic string theory are transformed to the abelized picture. The way the pure transverse (light-cone gauge) vertex is contained therein is exhibited explicitly. The formalism shows in a quite transparent way that all further content of a covariant vertex is of gauge type. By applying the transverse projection operator in the abelized picture, an algebraic condition whether a set of Neumann coefficients define a vertex for string theory is obtained. A speculation concerning field redefinitions in string field theory is added. (Author) 33 refs

  12. 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...

  13. Areva - First half 2008 sales revenue

    International Nuclear Information System (INIS)

    2008-01-01

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

  14. Every Picture Tells a Story

    NARCIS (Netherlands)

    Dr. Piet Bakker

    2011-01-01

    Het doel van het project Every Picture Tells a Story is om samen met het werkveld methoden, technieken en kennis te ontwikkelen voor het produceren van effectieve infographics. Dit is nodig omdat de vraag naar infographics in de markt snel toeneemt. Bedrijfsleven en overheden kiezen er steeds vaker

  15. The Picture of Dorian Gray

    NARCIS (Netherlands)

    Wilde, Oscar

    2005-01-01

    On its first publication The Picture of Dorian Gray was regarded as dangerously modern in its depiction of fin-de-sicle decadence. In this updated version of the Faust story, the tempter is Lord Henry Wotton, who lives selfishly for amoral pleasure; Dorian's good angel is the portrait painter Basil

  16. SOFTWARE SUPPORT FOR RICH PICTURES

    DEFF Research Database (Denmark)

    Valente, Andrea; Marchetti, Emanuela

    2010-01-01

    Rich pictures (RP) are common in object-oriented analysis and design courses, but students seem to have problems in integrating them in their projects' workflow. A new software tool is being developed, specific for RP authoring. To better understand students' issues and working practice with RP...

  17. 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…

  18. 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…

  19. 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…

  20. Poweo 9-month revenue up 40%

    International Nuclear Information System (INIS)

    2007-11-01

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

  1. Optimizing revenue at a cosmetic surgery centre.

    Science.gov (United States)

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

    2011-01-01

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

  2. "Cos Um It like Put a Picture in My Mind of What I Should Write": An Exploration of How Home-School Partnership Might Support the Writing of Lower-Achieving Boys

    Science.gov (United States)

    Scanlan, Mary

    2012-01-01

    This article outlines how home and school working together supported the writing of lower-achieving boys. It describes an activity in which parents and children selected artefacts at home to inspire writing in school. This model of home-school partnership permitted different levels of parental involvement and also allowed the child to take a key…

  3. 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...

  4. 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…

  5. 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.

  6. 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.

  7. 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...

  8. 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…

  9. 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

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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…

  15. 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 ...

  16. 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.

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

    International Nuclear Information System (INIS)

    Madowitz, M.; Novan, K.

    2013-01-01

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

  18. “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.

  19. 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...

  20. 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

  1. Structuralist readings: Painting vs. picture

    Directory of Open Access Journals (Sweden)

    Marinkov-Pavlović Lidija

    2016-01-01

    Full Text Available The aim of the paper is to point to two fundamentally different strategies of painting practice, that is, to two subsystems of painting: picture and painting. This differentiation can be made within the framework of semiotic and semiological analyses which have developed in theory under the influence of structuralism. The first part of the paper offers a basic insight into the linguistic foundation of structuralistic concept, and then sets a thesis about the possibility of analogue reconceptualisation of semiotics/semiology of painting through Julia Kristeva's semiotics and Roland Barthes' semiology. In addition, it points to the concrete concepts of structural analysis which have accentuated the opposition picture-painting with the examples of art practice concurrent to the development of structuralism. However, what is revealed is that various structuralist readings are significantly subjective to unstable relationship between the basic elements in the pictorial object, that is, in the work of painting.

  2. Structuralist readings: Painting vs. picture

    OpenAIRE

    Marinkov-Pavlović Lidija

    2016-01-01

    The aim of the paper is to point to two fundamentally different strategies of painting practice, that is, to two subsystems of painting: picture and painting. This differentiation can be made within the framework of semiotic and semiological analyses which have developed in theory under the influence of structuralism. The first part of the paper offers a basic insight into the linguistic foundation of structuralistic concept, and then sets a thesis about the possibility of analogue reconceptu...

  3. Strings in the abelized picture

    International Nuclear Information System (INIS)

    Embacher, F.

    1990-01-01

    The transformation properties of the bosonic string variables under the recently discovered abelizing operator are exhibited. The intimate relation of this operator to the light-cone gauge condition is illustrated for the classical string. As an application of the formalism, the derivation of the BRST cohomology by the method of Freemann and Olive is carried over to the abelized picture, where it takes a particularly simple from. (orig.)

  4. Strings in the abelized picture

    International Nuclear Information System (INIS)

    Embacher, F.

    1990-01-01

    The transformation properties of the bosonic string variables under the recently discovered abelizing operator are exhibited. The intimate relation of this operator to the light-cone gauge condition is illustrated for the classical string. As an application of the formalism, the derivation of the BRST cohomology by the method of Freeman and Olive is carried over to the abelized picture, where it takes a particulary simple form. 14 refs. (Author)

  5. Sustainable agriculture in the picture

    International Nuclear Information System (INIS)

    Brouwer, F.M.; De Bont, C.J.A.M.; Leneman, H.; Van der Meulen, H.A.B.

    2004-01-01

    Sustainable agriculture in the picture provides a systematic overview of the available data that are relevant for debate on transitions towards sustainable agriculture. Review for the agrocomplex, greenhouse horticulture, dairy farming and pig farming. Indicators on economy, environment, nature, animal welfare, human and animal health. Results achieved in practice for the three dimensions of sustainable agriculture, namely economics ('profit'), ecology ('planet') and socio-cultural ('people') [nl

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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.

  11. 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

  12. 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

  13. 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.

  14. 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...

  15. 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.

  16. 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.

  17. Use of picture books to explain procedures.

    Science.gov (United States)

    2016-10-06

    A small study conducted at a Swedish hospital on the effect of giving picture books and picture sheets to prepare children for their procedures before and during day surgery is explored in this article.

  18. 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...

  19. 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...

  20. 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

  1. 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…

  2. 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)

  3. 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

  4. 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…

  5. 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...

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

    OpenAIRE

    Brye Steeves

    2009-01-01

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

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

    Science.gov (United States)

    2012-11-01

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

  8. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

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

  9. 75 FR 57553 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2010-09-21

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

  10. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

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

  11. 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.

  12. 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....

  13. 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.

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

    National Research Council Canada - National Science Library

    White, James

    2001-01-01

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  17. 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...

  18. 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.

  19. 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...

  20. 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...

  1. 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.

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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.

  9. 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

  10. 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 ...

  11. 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...

  12. 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.

  13. 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.

  14. 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.

  15. 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.

  16. 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

  17. 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…

  18. 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...

  19. Picture chamber for radiographic system

    International Nuclear Information System (INIS)

    1977-01-01

    The picture chamber for a radiographic system is characterised by a base, a first electrode carried in the base, an X-ray irradiation window provided with an outer plate and an inner plate and a conducting surface which serves as a second electrode, which has a plate gripping it at each adjacent edge and which has at the sides a space which is occupied by a filling material, maintained at a steady pressure, by means of the mounting against the base and wherein the inner plate lies against the first electrode and which is provided with a split, and with means for the separation of the split in the area of the inner plate so that a fluid may be retained in the split. (G.C.)

  20. 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

  1. 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.

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

    Directory of Open Access Journals (Sweden)

    Konukcu-Önal Debi

    2008-01-01

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

  3. 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.

  4. 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…

  5. 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

  6. 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

  7. 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

  8. 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.

  9. 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

  10. 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.

  11. A Pedagogical Experiment Using Bubble Chamber Pictures

    CERN Multimedia

    2002-01-01

    We have taken, in October 1981, 20.000 pictures of proton-proton interactions at 5 GeV/c in order to get some clean elastic events which can be easily studied by high school students. The purpose is to illustrate, by actual measurements of these real events, some basic concepts of relativistic mechanisms. This experiment will be an extension of our previous one, performed with HBC 2m events taken at 2 GeV/c. In 1980, all french lycees were provided with large size reproduction of HBC 2m events. Before distribution they were carefully selected and severe kinematical cuts were made. The students measured track curvatures by template, and checked the necessity and the validity of relativistic mechanics by computing the energy balance using non-relativistic and relativistic formulae. No practical problems have been encountered during this experiment and the pedagogical results are encouraging. This new sample of events will be interesting because they are relativistic than the old ones although with the same curv...

  12. 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...

  13. 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...

  14. 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...

  15. 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

  16. 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.

  17. 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.

  18. 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.

  19. Selected pictures of the month

    CERN Multimedia

    Claudia Marcelloni de Oliveira

    View of a single MDT Big Wheel (on side A in UX15 cavern) taken during its last movement immediately after being assembled and just before being connected to the neighbouring TGC1 wheel. Assembly work on the Cathode Strip Chambers on Small Wheel C in building 190. Connecting the services for the Cathode Strip Chambers. The installation of the optical fibers for the readout of the Cathode Strip Chambers on Small Weel C by the Irvine group. Best from our archives: View of the End Cap Calorimeter and TGC big wheel from the Cryostat side A of ATLAS cavern taken on 22 May 2007. The picture above was taken from the platform in the middle, between the Cryostat and the End-Cap. Muriel hopes you all had a great vacation. She herself had a wonderful time sailing in Galicia (North Western Spain). She can be seen here wearing the traditional dress offered to her by "Los Amigos de las Dornas" (Friends of the Dornas -traditional sailing boats used for fishing) - when she became ...

  20. 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....

  1. 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...

  2. 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, ...

  3. 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.

  4. 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...

  5. Christians in South Africa: The statistical picture

    African Journals Online (AJOL)

    Abstract. Christians in South Africa; The statistical picture. Government censuses since 1960 indicate that the religious picture was already largely fixed by the 1950s. Already at that stage some 3 out of 4. South Africans identified themselves as 'Christians'. Since then this percentage grew steadily, mainly because of ...

  6. Picture Books and the Art of Collage.

    Science.gov (United States)

    Prudhoe, Catherine M.

    2003-01-01

    Explores how teachers can use picture book illustrations to teach children the art of collage. Focuses on three children's picture books and offers art activities showcasing three collage techniques: (1) cut and torn paper collage; (2) photomontage; and (3) texture collages and collage constructions. Relates each activity to the National Standards…

  7. Algorithms for coding scanned halftone pictures

    DEFF Research Database (Denmark)

    Forchhammer, Søren; Forchhammer, Morten

    1988-01-01

    A method for coding scanned documents containing halftone pictures, e.g. newspapers and magazines, for transmission purposes is proposed. The halftone screen is estimated and the grey value of each dot is found, thus giving a compact description. At the receiver the picture is rescreened. A novel...

  8. The Picture Superiority Effect and Biological Education.

    Science.gov (United States)

    Reid, D. J.

    1984-01-01

    Discusses learning behaviors where the "picture superiority effect" (PSE) seems to be most effective in biology education. Also considers research methodology and suggests a new research model which allows a more direct examination of the strategies learners use when matching up picture and text in efforts to "understand"…

  9. Positioning Picture Books within the Mathematics Curriculum

    Science.gov (United States)

    Jenkins, Kate

    2010-01-01

    Most teachers feel confident espousing the benefits of using picture books in English lessons, talking about the importance of using the illustrations to enhance the text, engaging students and fostering a love and appreciation of literature. How many teachers passionately advocate the use of these same picture books in mathematics lessons? This…

  10. The Untapped Potential of Picture Books

    Science.gov (United States)

    Hager, Stephanie

    2015-01-01

    This article discusses the role picture books play in helping young writers. Third-grade students were read engaging picture books for the sole purpose of noticing and naming different features they encountered during the read-alouds. Students were able to recognize the tools many authors and illustrators use such as onomatopoeia, varied font…

  11. Magazine Picture Collage in Group Supervision

    Science.gov (United States)

    Shepard, Blythe C.; Guenette, Francis L.

    2010-01-01

    A magazine picture collage activity was used with three female counsellor education students as a vehicle to support them in processing their experience as counsellors in training. The use of magazine picture collage in group supervision is described, and the benefits and challenges are presented. The collages served as jumping-off points for…

  12. Gender Stereotypes in Children's Picture Books.

    Science.gov (United States)

    Narahara, May M.

    Research has examined how gender stereotypes and sexism in picture books affect the development of gender identity in young children, how children's books in the last decade have portrayed gender, and how researchers evaluate picture books for misrepresentations of gender. A review of the research indicated that gender development is a critical…

  13. Picture Books Peek behind Cultural Curtains.

    Science.gov (United States)

    Marantz, Sylvia; Marantz, Kenneth

    2000-01-01

    Discusses culture in picture books in three general categories: legends and histories; current life in particular areas; and the immigrant experience. Considers the translation of visual images, discusses authentic interpretations, and presents an annotated bibliography of picture books showing cultural diversity including African, Asian, Mexican,…

  14. 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

  15. 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.

  16. Assessing alternative options for allocating oil revenue in Iran

    International Nuclear Information System (INIS)

    Barkhordar, Zahra A.; Saboohi, Yadollah

    2013-01-01

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

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

    International Nuclear Information System (INIS)

    Warren, Andrew

    1995-01-01

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

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

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

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

  19. 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.

  20. Revenue Sharing and its Impact on Civil Rights

    Science.gov (United States)

    McGraw, Marvin A.

    1975-01-01

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

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

    African Journals Online (AJOL)

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

  2. 77 FR 20884 - Proposed Collection; Comment Request for Revenue Procedure

    Science.gov (United States)

    2012-04-06

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

  3. 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

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

    NARCIS (Netherlands)

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

    2007-01-01

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

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

    Science.gov (United States)

    Norris, Vincent P.

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

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

    Science.gov (United States)

    Massa, Robert J.; Parker, Annette S.

    2007-01-01

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  11. 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.

  12. 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)

  13. 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."…

  14. 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

  15. 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.

  16. 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...

  17. 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.

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

    Directory of Open Access Journals (Sweden)

    Ronald D. Kneebone

    2015-04-01

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

  19. Picture archiving and communications system EFPACS series

    International Nuclear Information System (INIS)

    Hirasawa, Teiji; Mukasa, Minoru; Hiramatsu, Jun-ichi

    1989-01-01

    Fuji EFPACS (Effective Fuji PACS) is a picture archiving and communications system which efficiently executes centralized management of quantities of image data produced in a hospital. Main features of this system are high-speed retrieval and display function resulting from high-grade imaging technology. This system also strongly supports picture management for multi-modalities, picture storage, and education. EFPACS-500 and EFPACS-1000 series are available according to a system scale. An optimal system configuration can be obtained in a building-up style. This paper describes the features and performance of the EFPACS. (author)

  20. NIH Abroad: Pictures Are Crowd Pullers

    Science.gov (United States)

    ... turn Javascript on. "Pictures Are Crowd Pullers …" Art, culture, and the Internet combine to intervene against malaria ... Not ripe mangoes. Not witchcraft. The images and words, which speak directly to local beliefs in villages ...

  1. Interframe transform coding of picture data

    Science.gov (United States)

    Ahmed, N.; Natarajan, T. R.

    1976-01-01

    This semi-tutorial paper describes the process of using orthogonal transforms for the purposes of encoding TV picture data. Results pertaining to a 6:1 data compression experiment using the Walsh-Hadamard transform are included.

  2. Pattern Perception and Pictures for the Blind

    Directory of Open Access Journals (Sweden)

    Melissa McCarthy

    2005-01-01

    Full Text Available 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 or difficulty of interpreting haptic pictures of solid objects. Top views were easiest for sighted and blind persons when geometrical solids had constant crosssections in the vertical axis. The presence or absence of viewpoint effects depends upon the nature of the solids that are represented. Congenitally blind people do not spontaneously produce perspective drawings, but recent data suggests that depictions including linear perspective can be understood after minimal experience. The results suggest that two-dimensional configurations are not necessarily problematic for touch.

  3. The common operational picture as collective sensemaking

    NARCIS (Netherlands)

    Wolbers, J.J.; Boersma, F.K.

    2013-01-01

    The common operational picture is used to overcome coordination and information management problems during emergency response. Increasingly, this approach is incorporated in more advanced information systems. This is rooted in an 'information warehouse' perspective, which implies information can be

  4. The Heisenberg picture for single photon states

    International Nuclear Information System (INIS)

    Pienaar, Jacques; Myers, Casey; Ralph, Timothy C.

    2011-01-01

    In the context of quantum field theory, the Heisenberg picture has a distinct advantage over the Schrodinger picture because the Schrodinger picture requires us to transform the vacuum state itself, which can be intractable in the case of non-inertial reference frames, whereas the Heisenberg picture allows us to keep the same vacuum state and only transform the operators. However, the Heisenberg calculation requires the operators to already be expressed as a function of creation and annihilation operators acting on the original vacuum, whereas calculations in quantum information and quantum computation use operators that act on qubit states, necessarily containing particles. The relationship between the operators acting on these states and the operators acting on the vacuum state has remained elusive. We derive such an expression using an explicit model for single-particle production from the vacuum.

  5. 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.

  6. 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

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

    International Nuclear Information System (INIS)

    Baxter, L.W.

    1995-01-01

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

  8. 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

  9. Musicality in the Language of Picture Books

    Science.gov (United States)

    Heald, Robin

    2008-01-01

    The authors of picture books who write especially melodic language are doing more than simply offering up work that is pleasing to the ear. They are accessing more of the whole child. In this article five picture books will be discussed for their musical attributes: "Now One Foot, Now the Other", by Tomie dePaola, "The Cat in the Hat", by Dr.…

  10. Pictorial communication: Pictures and the synthetic universe

    Science.gov (United States)

    Ellis, Stephen R.

    1989-01-01

    Principles for the design of dynamic spatial instruments for communicating quantitative information to viewers are considered through a brief review of the history of pictorial communication. Pictorial communication is seen to have two directions: (1) from the picture to the viewer; and (2) from the viewer to the picture. Optimization of the design of interactive instruments using pictorial formats requires an understanding of the manipulative, perceptual, and cognitive limitations of human viewers.

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

    OpenAIRE

    Michael Luca

    2011-01-01

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

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

    International Nuclear Information System (INIS)

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

    1994-10-01

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

  13. 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.

  14. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

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

  15. Seigniorage Revenue and Inflation Tax in Turkish economy

    OpenAIRE

    doğru, bülent

    2013-01-01

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

  16. Indirect tax reforms and revenue mobilization in Cameroon

    OpenAIRE

    Saahdong, Choifor I.

    2008-01-01

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

  17. An analysis of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2017-01-01

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

  18. 77 FR 25105 - Reporting of Ancillary Airline Passenger Revenues

    Science.gov (United States)

    2012-04-27

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

  19. 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.

  20. 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.

  1. 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.

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

    Science.gov (United States)

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

    2018-05-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Scott, A [ed.

    1976-01-01

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

  4. 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...

  5. 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.

  6. Picture Memory Improves with Longer On Time and Off Time

    Science.gov (United States)

    Tversky, Barbara; Sherman, Tracy

    1975-01-01

    Both recognition and recall of pictures improve as picture presentation time increases and as time between picture increases. This experiment was compared with an earlier one by Shaffer and Shiffrin (1972). (Editor/RK)

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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).

  12. 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...

  13. 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...

  14. 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...

  15. "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...

  16. 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...

  17. 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.

  18. 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...

  19. 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...

  20. 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.

  1. 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…

  2. 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

  3. 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…

  4. 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…

  5. 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…

  6. 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…

  7. 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…

  8. 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…

  9. 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…

  10. 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

  11. Sustained Attention Ability Affects Simple Picture Naming

    Directory of Open Access Journals (Sweden)

    Suzanne R. Jongman

    2017-07-01

    Full Text Available Sustained attention has previously been shown as a requirement for language production. However, this is mostly evident for difficult conditions, such as a dual-task situation. The current study provides corroborating evidence that this relationship holds even for simple picture naming. Sustained attention ability, indexed both by participants’ reaction times and individuals’ hit rate (the proportion of correctly detected targets on a digit discrimination task, correlated with picture naming latencies. Individuals with poor sustained attention were consistently slower and their RT distributions were more positively skewed when naming pictures compared to individuals with better sustained attention. Additionally, the need to sustain attention was manipulated by changing the speed of stimulus presentation. Research has suggested that fast event rates tax sustained attention resources to a larger degree than slow event rates. However, in this study the fast event rate did not result in increased difficulty, neither for the picture naming task nor for the sustained attention task. Instead, the results point to a speed-accuracy trade-off in the sustained attention task (lower accuracy but faster responses in the fast than in the slow event rate, and to a benefit for faster rates in the picture naming task (shorter naming latencies with no difference in accuracy. Performance on both tasks was largely comparable, supporting previous findings that sustained attention is called upon during language production.

  12. 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.

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

    International Nuclear Information System (INIS)

    2007-01-01

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

  14. Emotionally negative pictures enhance gist memory.

    Science.gov (United States)

    Bookbinder, S H; Brainerd, C J

    2017-02-01

    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 caused by valence and which are caused by 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 revealed that negative valence (a) reduced erroneous suppression of true memories and (b) increased the familiarity of the semantic content of both true and false memories. Overall, negative valence impaired the verbatim side of episodic memory but enhanced the gist side, and these effects persisted even after a week-long delay. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  15. 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.

  16. 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…

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

    DEFF Research Database (Denmark)

    Schultz, Christian

    1997-01-01

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

  18. 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

  19. Guidelines for Implementing Revenue Management in the Restaurant Industry

    OpenAIRE

    Ammunet, Mika

    2016-01-01

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

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

    Science.gov (United States)

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

    2010-06-01

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

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

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

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

  2. The economic efficiency impacts of alternatives for revenue reconciliation

    International Nuclear Information System (INIS)

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

    1997-01-01

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

  3. Hotel revenue management – a critical literature review

    OpenAIRE

    Ivanov, Stanislav; Zhechev, Vladimir

    2012-01-01

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

  4. 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.

  5. 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

  6. Trace of nuclear energy with pictures

    International Nuclear Information System (INIS)

    1992-05-01

    This book traces the history of development over nuclear energy with pictures, which contains preface, development history of the world, development history of Korea, nuclear power plant in Kori, nuclear power plant in Wolseong, nuclear power plant in Yeonggwang, nuclear power plant in Uljin, nuclear fuel, using of radiation and radioactive isotope, development of nuclear energy in the world and a Chronological table of nuclear energy. This book is written to record the development history of Korea through pictures of the nuclear power plants in Korea.

  7. Automated Selection Of Pictures In Sequences

    Science.gov (United States)

    Rorvig, Mark E.; Shelton, Robert O.

    1995-01-01

    Method of automated selection of film or video motion-picture frames for storage or examination developed. Beneficial in situations in which quantity of visual information available exceeds amount stored or examined by humans in reasonable amount of time, and/or necessary to reduce large number of motion-picture frames to few conveying significantly different information in manner intermediate between movie and comic book or storyboard. For example, computerized vision system monitoring industrial process programmed to sound alarm when changes in scene exceed normal limits.

  8. [The changing picture of practicing dentistry].

    Science.gov (United States)

    Hokwerda, O

    2006-03-01

    Originally, dentists were particularly technical and curative practitioners. Nowadays, patient care is brought into focus, directed at maintaining oral health permanently by prevention and necessary curative treatments as a contribution to general health and well-being. The changing picture of praccising does not develop as a matter-of-course since many factors have an effect on dental practice. Effecting factors are: content concerning developments, technological advancements, legislation, government policies, organizational aspects, and typical characteristics of dental practitioners. The changing picture of practising dentistry is connected with uncertainty, proves to be hard to control, and some adjustments occur around practising.

  9. 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

  10. 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

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

    International Nuclear Information System (INIS)

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

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    V. S. Aćimović-Raspopović

    2011-06-01

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

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

    International Nuclear Information System (INIS)

    Warnock, J.W.

    2005-01-01

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

  14. Investing EU ETS auction revenues into energy savings

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-05-15

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

  15. 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

  16. Picture Communication in Papua New Guinea.

    Science.gov (United States)

    Cook, Bruce L.

    1980-01-01

    Reports the major findings of a study that investigated the effectiveness of using pictures of different art styles (stick figures, faceless outline drawings, detailed black-and-white, detailed black-and-white with watercolor wash, and black-and-white photographs) with 423 new readers in Papua New Guinea. (JD)

  17. Simple picture of the annihilation process

    International Nuclear Information System (INIS)

    Gotsman, E.; Nussinov, S.

    1980-01-01

    We propose a simple geometrical picture for B-barB annihilations, which is motivated by the electric-flux-tube model and is consistent with the quark-rearrangement model, as well as the nonplanar multiperipheral quark-exchange model. Within its framework we are able to explain all the salient features of the experimental annihilation data

  18. Development of a Rich Picture editor

    DEFF Research Database (Denmark)

    Valente, Andrea; Marchetti, Emanuela

    2010-01-01

    rich picture practice into software proved difficult, therefore, we decided to follow a user-centered approach: design and implement a prototype with basic functionalities, then run a usability test with a few students and professionals. The feedback collected in the test validated our hypothesis circa...

  19. A picture dictionary of electric glossary

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1974-01-15

    This book has a lot of explanations on electric glossary with picture, which include basic important glossaries like nuclear, current theory, measuring, electro genesis, power transmission, supply of electric power, a rotary machine, application of electromotive force, electronic engineering, automatic control, electronic calculator, T.V and communication, material of electricity, electrochemistry, traffic, electric work, lighting and electric heater, regulations and standard.

  20. Behavioral modulation by mutilation pictures in women

    Directory of Open Access Journals (Sweden)

    Pereira M.G.

    2004-01-01

    Full Text Available Previous studies have shown that women are more emotionally expressive than men. It is unclear, however, if women are also more susceptible to the emotional modulation of behavior imposed by an affective stimulus. To investigate this issue, we devised a task in which female subjects performed six sequential trials of visual target detection following the presentation of emotional (mutilation and erotic or neutral pictures (domestic utensils and objects and compared the data obtained in the present study with those described in a previous study with male subjects. The experiment consisted of three blocks of 24 pictures and each block had an approximate duration of 4 min. Our sample consisted of 36 subjects (age range: 18 to 26 years and each subject performed all blocks. Trials following the presentation of mutilation pictures (283 ms had significantly slower reaction times than those following neutral (270 ms pictures. None of the trials in the "pleasant block" (271 ms was significantly different from those in the "neutral block". The increase in reaction time observed in the unpleasant block may be related in part to the activation of motivational systems leading to an avoidance behavior. The interference effect observed in this study was similar to the pattern previously described for men. Thus, although women may be more emotionally expressive, they were not more reactive to aversive stimuli than men, as measured by emotional interference in a simple reaction time task.

  1. Occlusion classifiers for picture rate conversion

    NARCIS (Netherlands)

    Bartels, C.L.L.; Haan, de G.; Rabbani, Majid

    2009-01-01

    Occlusion detection is an essential ingredient in high quality picture rate up-conversion and view interpolation applications. Many integrated approaches to occlusion detection and classification have been proposed, particularly in the stereo literature. However, due to their high complexity and

  2. The Oxford Picture Dictionary. Beginning Workbook.

    Science.gov (United States)

    Fuchs, Marjorie

    The beginning workbook of the Oxford Picture Dictionary is in full color and offers vocabulary reinforcement activities that correspond page for page with the dictionary. Clear and simple instructions with examples make it suitable for independent use in the classroom or at home. The workbook has up-to-date art and graphics, explaining over 3700…

  3. Thermodynamic picture of the glassy state

    NARCIS (Netherlands)

    Nieuwenhuizen, T.M.

    2000-01-01

    A picture for the thermodynamics of the glassy state is introduced. It assumes that one extra parameter, the effective temperature, is needed to describe the glassy state. This explains the classical paradoxes concerning the Ehrenfest relations and the Prigogine-Defay ratio. As a second feature, the

  4. A Bridge between Pictures and Print.

    Science.gov (United States)

    Jeffree, Dorothy

    1981-01-01

    The experiment investigated the feasibility of bridging the gap between the recognition of pictures and the recognition of words in four mentally handicapped adolescents by adapting a modified version of symbol accentuation (in which a printed word looks like the object it represents). (SB)

  5. Aesthetics and Children's Picture-Books

    Science.gov (United States)

    Leddy, Thomas

    2002-01-01

    Some writers on children's picture-books seem to believe that comfort and reassurance are their most important goals. Yet these books may also provide a context for imaginative adventure, and even for a journey into the dark night of the soul. As Nietzsche would put it, there is a Dionysian as well as an Apollonian element in children's…

  6. Picture Books Stimulate the Learning of Mathematics

    Science.gov (United States)

    van den Heuvel-Panhuizen, Marja; van den Boogaard, Sylvia; Doig, Brian

    2009-01-01

    In this article we describe our experiences using picture books to provide young children (five- to six-year-olds) with a learning environment where they can explore and extend preliminary notions of mathematics-related concepts, without being taught these concepts explicitly. We gained these experiences in the PICO-ma project, which aimed to…

  7. Constructing Meaning in Interaction through Picture Books

    Science.gov (United States)

    Lugossy, Réka

    2012-01-01

    This qualitative study describes and analyses young language learners' spontaneous comments while sharing picture books during EFL sessions. It also explores teachers' responses to learners' comments, and considers reasons teachers may choose to ignore children's talk in their first language (L1). Data were collected from young Hungarian learners…

  8. A picture dictionary of electric glossary

    International Nuclear Information System (INIS)

    1974-01-01

    This book has a lot of explanations on electric glossary with picture, which include basic important glossaries like nuclear, current theory, measuring, electro genesis, power transmission, supply of electric power, a rotary machine, application of electromotive force, electronic engineering, automatic control, electronic calculator, T.V and communication, material of electricity, electrochemistry, traffic, electric work, lighting and electric heater, regulations and standard.

  9. Picture Book Soldiers: Men and Messages.

    Science.gov (United States)

    Desai, Christina M.

    2001-01-01

    Examines children's picture books about soldiers and war, including fiction, folktales, and historical fiction, analyzing their implicit and explicit messages about war and the military, and evaluating them for gender stereotyping. Finds that the soldiers conform almost uniformly to an exaggerated male stereotype. Shows different value judgments…

  10. The changing picture of practicing dentistry

    NARCIS (Netherlands)

    Hokwerda, O

    2006-01-01

    Originally, dentists were particularly technical and curative practitioners. Nowadays, patient care is brought into focus, directed at maintaining oral health permanently by prevention and necessary curative treatments as a contribution to general health and well-being. The changing picture of

  11. My America in Poetry and Pictures.

    Science.gov (United States)

    Pappas, Marjorie L.

    2003-01-01

    Describes a unit that provides opportunities for students to examine the relationship between poetry and pictures as they select published poems, write their own poetry, and take photographs to accompany the poems in an anthology. Describes lesson one on intellectual property and copyright, and lesson two on appreciation. Includes a unit guide and…

  12. Princess Picture Books: Content and Messages

    Science.gov (United States)

    Dale, Lourdes P.; Higgins, Brittany E.; Pinkerton, Nick; Couto, Michelle; Mansolillo, Victoria; Weisinger, Nica; Flores, Marci

    2016-01-01

    Because many girls develop their understanding of what it means to be a girl from books about princesses, the researchers coded the messages and content in 58 princess books (picture, fairy tales, and fractured fairy tales). Results indicate that gender stereotypes are present in the books--the princesses were more likely to be nurturing, in…

  13. Semantic category interference in overt picture naming

    NARCIS (Netherlands)

    Maess, B.; Friederici, A.D.; Damian, M.F.; Meyer, A.S.; Levelt, W.J.M.

    2002-01-01

    The study investigated the neuronal basis of the retrieval of words from the mental lexicon. The semantic category interference effect was used to locate lexical retrieval processes in time and space. This effect reflects the finding that, for overt naming, volunteers are slower when naming pictures

  14. The Last Great American Picture Show

    NARCIS (Netherlands)

    Elsaesser, Thomas; King, Noel; Horwath, Alexander

    2004-01-01

    The Last Great American Picture Show brings together essays by scholars and writers who chart the changing evaluations of the American cinema of the 1970s, sometimes referred to as the decade of the lost generation, but now more and more recognized as the first New Hollywood, without which the

  15. Abelian Higgs mechanism in the Schroedinger picture

    International Nuclear Information System (INIS)

    Kim, S.K.; Namgung, W.; Soh, K.S.; Yee, J.H.

    1990-01-01

    We have studied symmetry-breaking phenomena in scalar electrodynamics by evaluating the effective potential at one-loop order in the Schroedinger picture. Contributions to the effective potential by the Higgs particle and the transverse and longitudinal components of a photon are compared with other previous works, and they are found to be consistent

  16. 32 CFR 705.8 - Motion pictures.

    Science.gov (United States)

    2010-07-01

    ... OFFICIAL RECORDS PUBLIC AFFAIRS REGULATIONS § 705.8 Motion pictures. (a) The rules and procedures given in... Defense (Public Affairs) for clearance for public release. They will be accompained by five copies of the... Assistant Secretary of Defense (Public Affairs). [41 FR 29101, July 15, 1976, as amended at 44 FR 6390, Feb...

  17. 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.

  18. 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)

  19. 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.

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

    International Nuclear Information System (INIS)

    Verweij, P.

    2004-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Luis Mª Abadie

    2016-10-01

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

  2. 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.

  3. 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.

  4. 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.

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

    Directory of Open Access Journals (Sweden)

    Liliane de Lucena Ito

    2016-12-01

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

  6. Prompt payment depends on revenue-cycle diligence.

    Science.gov (United States)

    Barber, Robert L

    2002-12-01

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

  7. Using cytology to increase small animal practice revenue.

    Science.gov (United States)

    Hodges, Joanne

    2013-11-01

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

  8. Techniques Applied for Accounting of Revenues with Deferred Payments

    Directory of Open Access Journals (Sweden)

    Traian Cristin Nicolae

    2016-01-01

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

  9. Reverse supply chain coordination by revenue sharing contract

    DEFF Research Database (Denmark)

    Govindan, Kannan; Popiuc, M.N.

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Sarvar Gurbanov

    2017-06-01

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

  11. Dynamic Pricing for Airline Revenue Management under Passenger Mental Accounting

    Directory of Open Access Journals (Sweden)

    Yusheng Hu

    2015-01-01

    Full Text Available Mental accounting is a far-reaching concept, which is often used to explain various kinds of irrational behaviors in human decision making process. This paper investigates dynamic pricing problems for single-flight and multiple flights settings, respectively, where passengers may be affected by mental accounting. We analyze dynamic pricing problems by means of the dynamic programming method and obtain the optimal pricing strategies. Further, we analytically show that the passenger mental accounting depth has a positive effect on the flight’s expected revenue for the single flight and numerically illustrate that the passenger mental accounting depth has a positive effect on the optimal prices for the multiple flights.

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

    Directory of Open Access Journals (Sweden)

    Gheorghe Hurduzeu

    2014-12-01

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

  13. 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.

  14. Digital vs conventional radiography: cost and revenue analysis

    International Nuclear Information System (INIS)

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

    1999-01-01

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

  15. 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...

  16. 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...

  17. Dwarfism and gigantism in historical picture postcards.

    OpenAIRE

    Enderle, A

    1998-01-01

    A collection of 893 historical picture postcards from 1900 to 1935, depicting dwarfs and giants, was analysed from medical and psychosocial viewpoints. In conditions such as 'bird headed dwarfism', achondroplasia, cretinism, so-called Aztecs or pinheads, Grebe chondrodysplasia, and acromegalic gigantism, the disorder could be diagnosed easily. In hypopituitary dwarfism, exact diagnosis was more difficult because of heterogeneity. The most common conditions depicted were pituitary dwarfism and...

  18. Enhancement of blurred pictures by spatial filtering

    International Nuclear Information System (INIS)

    Wolton, W.P.; Redman, J.D.

    Substantial improvement in the intelligibility of defocussed pictures has been demonstrated using coherent optical processing. Correction for penumbra effects, such as arise in radiography, has been demonstrated at optical wavelengths. Compensation for a Gaussian spread function, such as might occur in radiography via a salt screen, has also been demonstrated. A simulation has shown that much greater enhancement could be expected if improved phase filters could be made

  19. Superconformal ghost correlators and picture changing

    International Nuclear Information System (INIS)

    Bonini, M.; Iengo, R.; Nunez, C.

    1988-12-01

    We compute the correlation functions for the system of superconformal ghosts β, γ(λ=3/2), including the corresponding spin fields, on arbitrary Riemann surfaces. Using fermionization, defined as a change of variables in the functional integration, we derive and generalize previous results obtained by bosonization. As an application we study the picture changing mechanism in the Ramond sector of the superstring. (author). 11 refs

  20. 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.

  1. 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...

  2. 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...

  3. 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

  4. 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...

  5. 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...

  6. 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...

  7. 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...

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

    OpenAIRE

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

    2010-01-01

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

  9. 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.

  10. 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...

  11. 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

  12. Cut and paste pictures in surrealism

    Directory of Open Access Journals (Sweden)

    Todić Milanka

    2006-01-01

    Full Text Available Proceeding from the idea of the readymade, Marko Ristić’s, Vane Bor’s and Dušan Matić’s collages regroup readymade pictorial and textual matrices according to the rules of free associative syntax. Everything that they collected cut out and pasted bears the hallmark of personal choice, i.e. objective chance, as the Surrealists would say. In the new structure of the collage, picture and text were of equal importance. However, we should not forget that both picture and text were only fragments, of different origin so that they could not function as autonomous elements in their own right nor could they establish logical interlinks. Cut and paste picture in Surrealism are primarily registered as visual wholes, in which the former principle of harmony has been substituted by the principle of discontinuity. In fact, they do not aspire to establish closed and unambiguous semantic structures either on a single paper or within a cycle, disregarding as they do conventional narrative and illustrative order in representing reality.

  13. 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,…

  14. 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...

  15. Where and how morphologically complex words interplay with naming pictures.

    Science.gov (United States)

    Zwitserlood, Pienie; Bölte, Jens; Dohmes, Petra

    2002-01-01

    Two picture-word experiments are reported in which a delay of 7 to 10 was introduced between distractor and picture. Distractor words were either derived words (Experiment 1) or compounds (Experiment 2), morphologically related to the picture name. In both experiments, the position of morphological overlap between distractor (e.g., rosebud vs tea-rose) and picture name (rose) was manipulated. Clear facilitation of picture naming latencies was obtained when pictures were paired with morphological distractors, and effects were independent of distractor type and position of overlap. The results are evaluated against "full listing" and "decomposition" approaches of morphological representation. Copyright 2002 Elsevier Science (USA).

  16. Revenue Enhancement--The Other Side of the Coin

    Science.gov (United States)

    Cox, Ron

    2010-01-01

    For the past two years, superintendents and school boards have directed school budget managers to "contain costs" wherever possible, to remove the wants and needs from their budget requests, and to focus on the essentials. Given the condition of the federal and state economies, this request is understandable. In Missouri, legislators…

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

    Science.gov (United States)

    2011-11-10

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

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

    International Nuclear Information System (INIS)

    Matsukawa, Isamu

    2008-01-01

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

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

    OpenAIRE

    Ijaz Hussain; Sumbal Rana

    2009-01-01

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

  20. 77 FR 60743 - Proposed Collection; Comment Request for Revenue Procedure 2006-16

    Science.gov (United States)

    2012-10-04

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