WorldWideScience

Sample records for unit revenue source

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

    Directory of Open Access Journals (Sweden)

    Mustapha Gimba Kumshe

    2013-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Kate Koutifaris

    2012-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Kate Koutifaris

    2012-12-01

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

  4. Identifying and Mitigating Sources of School Revenue Erosion

    Science.gov (United States)

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

    2009-01-01

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

  5. The impact of local governments on their own revenue source efficiency. Review of communes in Poland.

    Directory of Open Access Journals (Sweden)

    Pawel Felis

    2014-10-01

    Full Text Available The current system of funding local governments in Poland requires changes; within tax revenues the changes should concern the system of property taxes. The reformed property tax should be a potential source of considerable additional commune revenues. The article is aimed at the analysis of how communes can affect the volume of revenues from property owned by other entities. The analyses concerning the role and place of property taxes in the system of revenues of Polish communes and the application of tax authority tools indicate that local authorities can develop to a slight degree the structure of property taxes to affect the volume of their revenues and the course of social and economic processes.

  6. 78 FR 5167 - BE-9: Quarterly Survey of Foreign Airline Operators' Revenues and Expenses in the United States

    Science.gov (United States)

    2013-01-24

    ... Bureau of Economic Analysis XRIN 0691-XC003 BE-9: Quarterly Survey of Foreign Airline Operators' Revenues... Foreign Airline Operators' Revenues and Expenses in the United States (BE-9). This mandatory survey is..., agents, or other representatives of foreign airline operators that transport passengers or freight and...

  7. 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…

  8. Fee-Based Information Services: The Promises and Pitfalls of a New Revenue Source in Higher Education.

    Science.gov (United States)

    McDaniel, Elizabeth A.; Epp, Ronald H.

    1995-01-01

    Seeking alternative revenue sources, the University of Hartford (Connecticut) established a fee-based electronic information service for off-campus clients. After two years of pilot projects, market research, product identification and redesign, diverse marketing strategies, and financial investment, the service was not yielding anticipated…

  9. Revenue Submodularity

    Science.gov (United States)

    Dughmi, Shaddin; Roughgarden, Tim; Sundararajan, Mukund

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

  10. 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.

  11. The association between a journal’s source of revenue and the drug recommendations made in the articles it publishes

    Science.gov (United States)

    Becker, Annette; Dörter, Fatma; Eckhardt, Kirsten; Viniol, Annika; Baum, Erika; Kochen, Michael M.; Lexchin, Joel; Wegscheider, Karl; Donner-Banzhoff, Norbert

    2011-01-01

    Background There is evidence to suggest that pharmaceutical companies influence the publication and content of research papers. Most German physicians rely on journals for their continuing medical education. We studied the influence of pharmaceutical advertising on the drug recommendations made in articles published in 11 German journals that focus on continuing medical education. Methods We conducted a cross-sectional study of all of the issues of 11 journals published in 2007. Only journals frequently read by general practitioners were chosen. Issues were screened for pharmaceutical advertisements and recommendations made in the editorial content for a specified selection of drugs. Each journal was rated on a five-point scale according to the strength with which it either recommended or discouraged the use of these drugs. We looked for differences in these ratings between free journals (i.e., those financed entirely by pharmaceutical advertising), journals with mixed sources of revenue and journals financed solely by subscription fees. The journals were also screened for the simultaneous appearance of advertisements and recommendations for the same drug within a certain period, which was adjusted for both journal and class of drug. Results We identified 313 issues containing at least one advertisement for the selected drugs and 412 articles in which drug recommendations were made. Free journals were more likely to recommend the specified drugs than journals with sources of revenue that were mixed or based solely on subscriptions. The simultaneous appearance of advertisements and recommendations for the same drug in the same issue of a journal showed an inconsistent association. Interpretation Free journals almost exclusively recommended the use of the specified drugs, whereas journals financed entirely with subscription fees tended to recommend against the use of the same drugs. Doctors should be aware of this bias in their use of material published in medical

  12. The association between a journal's source of revenue and the drug recommendations made in the articles it publishes.

    Science.gov (United States)

    Becker, Annette; Dörter, Fatma; Eckhardt, Kirsten; Viniol, Annika; Baum, Erika; Kochen, Michael M; Lexchin, Joel; Wegscheider, Karl; Donner-Banzhoff, Norbert

    2011-03-22

    There is evidence to suggest that pharmaceutical companies influence the publication and content of research papers. Most German physicians rely on journals for their continuing medical education. We studied the influence of pharmaceutical advertising on the drug recommendations made in articles published in 11 German journals that focus on continuing medical education. We conducted a cross-sectional study of all of the issues of 11 journals published in 2007. Only journals frequently read by general practitioners were chosen. Issues were screened for pharmaceutical advertisements and recommendations made in the editorial content for a specified selection of drugs. Each journal was rated on a five-point scale according to the strength with which it either recommended or discouraged the use of these drugs. We looked for differences in these ratings between free journals (i.e., those financed entirely by pharmaceutical advertising), journals with mixed sources of revenue and journals financed solely by subscription fees. The journals were also screened for the simultaneous appearance of advertisements and recommendations for the same drug within a certain period, which was adjusted for both journal and class of drug. We identified 313 issues containing at least one advertisement for the selected drugs and 412 articles in which drug recommendations were made. Free journals were more likely to recommend the specified drugs than journals with sources of revenue that were mixed or based solely on subscriptions. The simultaneous appearance of advertisements and recommendations for the same drug in the same issue of a journal showed an inconsistent association. Free journals almost exclusively recommended the use of the specified drugs, whereas journals financed entirely with subscription fees tended to recommend against the use of the same drugs. Doctors should be aware of this bias in their use of material published in medical journals that focus on continuing medical

  13. Changing channels: Exploring alternative sources of revenues for knowledge network in an uncertain future

    OpenAIRE

    Singh, Ravindra

    2005-01-01

    Public broadcasting is struggling to survive in an environment of government deregulation, audience fragmentation, technological change and diminishing sources of public funding. The goal of this project is to investigate the identity of public broadcasting and how various public broadcasters are adapting to these political, economic and technological challenges and then to apply acquired insights to Knowledge Network, British Columbia's public educational broadcaster. An external analysis of...

  14. Sources, determinants and utilization of health workers’ revenues: evidence from Sierra Leone

    Science.gov (United States)

    Bertone, Maria Paola; Lagarde, Mylene

    2016-01-01

    Exploring the entire set of formal and informal payments available to health workers (HWs) is critical to understand the financial incentives they face and devise effective incentive packages to motivate them. We investigate this issue in the context of Sierra Leone by collecting quantitative data through a survey and daily logbooks on the incomes of 266 HWs in three districts, and carrying out 39 qualitative in-depth interviews. We find that, while earnings related to the HWs official jobs represent the largest share, their income is fragmented and composed of a variety of payments, and there is a large heterogeneity in the importance of each income source within the total remuneration. Importantly, each income has different features in terms of regularity, reliability, ease of access, etc. Our analysis also reveals the determinants of the incomes received and their level based on individual and facility characteristics, and finds that these are not in line with HRH policies defined at national level. Additionally, from their narratives, it emerges that HWs are ‘managing’, in the sense both of ‘getting by’ and of enacting financial coping strategies, such as mental accounting (spending different incomes differently), income hiding to shelter it from family pressures, and re-investment of incomes to stabilize overall earnings over time, in order to ensure their livelihoods and those of their families. These strategies question the assumption of fungibility of incomes and the neutrality of increasing or regulating one rather than another of them. Together, our findings on earning and income use patterns have important policy implications for how we go about (re)thinking financial incentive strategies. PMID:27053639

  15. 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.

  16. 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.

  17. A Revenue Equivalence Result in a Duopolistic Electricity Market where one of the suppliers has two production units

    Directory of Open Access Journals (Sweden)

    Estrella Alonso

    2012-04-01

    Full Text Available In this paper we will model the electricity market auction as a two-person game with incomplete information under the assumption that bid-ders are asymmetric in units production, risk neutral and with unknownvalues.We characterize the strictly monotone bayesian Nash equilibrium andwe rank a family of auction models which contains the classic models Uniform, Discriminatory and Vickrey auction models.

  18. Revenue, relationships and routines: the social organization of acute myocardial infarction patient transfers in the United States.

    Science.gov (United States)

    Veinot, Tiffany C; Bosk, Emily A; Unnikrishnan, K P; Iwashyna, Theodore J

    2012-11-01

    Heart attack, or acute myocardial infarction (AMI), is a leading cause of death in the United States (U.S.). The most effective therapy for AMI is rapid revascularization: the mechanical opening of the clogged artery in the heart. Forty-four percent of patients with AMI who are admitted to a non-revascularization hospital in the U.S. are transferred to a hospital with that capacity. Yet, we know little about the process by which community hospitals complete these transfers, and why publicly available hospital quality data plays a small role in community hospitals' choice of transfer destinations. Therefore, we investigated how community hospital staff implement patient transfers and select destinations. We conducted a mixed methods study involving: interviews with staff at three community hospitals (n = 25) in a Midwestern state and analysis of U.S. national Medicare records for 1996-2006. Community hospitals in the U.S., including our field sites, typically had longstanding relationships with one key receiving hospital. Community hospitals addressed the need for rapid AMI patient transfers by routinizing the collective, interhospital work process. Routinization reduced staff uncertainty, coordinated their efforts and conserved their cognitive resources for patient care. While destination selection was nominally a physician role, the decision was routinized, such that staff immediately contacted a "usual" transfer destination upon AMI diagnosis. Transfer destination selection was primarily driven at an institutional level by organizational concerns and bed supply, rather than physician choice or patient preference. Transfer routinization emerged as a form of social order that invoked tradeoffs between process speed and efficiency and patient-centered, quality-driven decision making. We consider the implications of routinization and institutional imperatives for health policy, quality improvement and health informatics interventions. Copyright © 2012 Elsevier Ltd

  19. The Great Depression Unit. Using Primary Sources in the Classroom.

    Science.gov (United States)

    Alabama Dept. of Archives and History, Montgomery.

    This teaching unit, "The Great Depression Unit," is the eighth in a series of 10 units about Alabama state history, part of a project designed to help teachers integrate the use of primary source materials into their classrooms. Although the units are designed to augment the study of Alabama, they are useful in the study of U.S. history,…

  20. Innovative revenue generation.

    Science.gov (United States)

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

    1991-01-01

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

  1. airline revenue management

    NARCIS (Netherlands)

    K. Pak; N. Piersma (Nanda)

    2002-01-01

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

  2. airline revenue management

    NARCIS (Netherlands)

    K. Pak; N. Piersma (Nanda)

    2002-01-01

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

  3. 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

  4. United States and world energy sources

    Energy Technology Data Exchange (ETDEWEB)

    Berg, L.L.; Baird, L.M.; Varanini, E.E. III (eds.)

    1982-01-01

    This volume examines the economic, political, and social implications of the oil-dependence dilemma facing the United States. Most of the contributors are energy consultants in the public or private sector. Their analyses of the changing oil situation and its impact on other energy policies reflect either an international, national, or regional perspective with a unique combination of pragmatic insights and academic analyses of these complex issues. While examining the various aspects of the energy dependence dilemma presented here, one critical theme will probably recur to the reader. That is, given the inadequate nature of the US response to the 1973 and 1979 shortfalls in foreign oil supplies, how will we manage the projected future shortages in foreign oil supplies. The 18 papers of this volume were presented at a conference at Los Angeles in July 1980 and cosponsored by the University of Southern California and the California Energy Commission; a separate abstract was prepared for each paper. See also EAPA 7:3231 and Energy Research Abstracts (ERA) 6:18036.

  5. Sub-national Revenue Mobilization in Mexico

    OpenAIRE

    Castaneda, Luis Cesar; Pardinas, Juan

    2012-01-01

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

  6. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

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

  7. Revenue cycle management.

    Science.gov (United States)

    Manley, Ray; Satiani, Bhagwan

    2009-11-01

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

  8. Revenue Allocation and Economic Development in Nigeria

    Directory of Open Access Journals (Sweden)

    Dagwom Yohanna Dang

    2013-09-01

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

  9. 我国地区间税收与税源背离的调节对策%Some Regulating Countermeasures toward the Deviation of Tax Revenue and Tax Sources among Different Regions in China

    Institute of Scientific and Technical Information of China (English)

    杨志安; 郭矜; 王辉

    2012-01-01

    For a period, as a result of some fac- tors like the design of tax system, enterprises trans- regional operation, resources product pricing and ma- lignant tax competition, tax transfer had been formed among different regions, making deviation between tax revenue and tax sources, which on one hand, leads to the non-equilibrium of the provincial and munici- pal finance, and on the other hand seriously affects the development of regional economy and social harmony. Through the study on the deviation of tax sources and revenue, by jointly considering China's fiscal decentralization and current revenue-sharing system, this paper proposes design of tax system ele- ments and optimization recommendations which may provide reference for the further tax reform in China.%一个时期以来,税制设计、企业跨区经营、资源性初级产品定价和恶性税收竞争等因素的存在,使得在不同地区之间产生税收转移,形成税收与税源背离,各地区的财政增长很不均衡,影响到各区域经济和社会的发展。本文通过对税收背离问题的研究,结合我国财政分权体制和现行分税制,提出税制要素设计与优化建议,以期为下一步税制改革提供借鉴。

  10. Transforming revenue management.

    Science.gov (United States)

    Silveria, Richard; Alliegro, Debra; Nudd, Steven

    2008-11-01

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

  11. 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.

  12. Revenue cycle management: part I.

    Science.gov (United States)

    Crew, Matt

    2006-01-01

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

  13. 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...

  14. Disposal Unit Source Term (DUST) data input guide

    Energy Technology Data Exchange (ETDEWEB)

    Sullivan, T.M. [Brookhaven National Lab., Upton, NY (United States)

    1993-05-01

    Performance assessment of a low-level waste (LLW) disposal facility begins with an estimation of the rate at which radionuclides migrate out of the facility (i.e., the source term). The focus of this work is to develop a methodology for calculating the source term. In general, the source term is influenced by the radionuclide inventory, the wasteforms and containers used to dispose of the inventory, and the physical processes that lead to release from the facility (fluid flow, container degradation, wasteform leaching, and radionuclide transport). The computer code DUST (Disposal Unit Source Term) has been developed to model these processes. This document presents the models used to calculate release from a disposal facility, verification of the model, and instructions on the use of the DUST code. In addition to DUST, a preprocessor, DUSTIN, which helps the code user create input decks for DUST and a post-processor, GRAFXT, which takes selected output files and plots them on the computer terminal have been written. Use of these codes is also described.

  15. Revenue models in managed competition.

    Science.gov (United States)

    Mischler, N E

    1993-01-01

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

  16. Seigniorage revenue and Turkish economy

    OpenAIRE

    Levent, Korap

    2006-01-01

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

  17. 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.

  18. 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)

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

    Science.gov (United States)

    Kang, Hai-Yong; Schoenung, Julie M

    2006-03-01

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

  20. A Markov model assessing the impact on primary care practice revenues and patient's health when using mid-level providers, lesson learned from the United Kingdom.

    Science.gov (United States)

    Hill, Harry; Macey, Richard; Brocklehurst, Paul

    2017-03-08

    To evaluate the cost-effectiveness of using mid-level providers for dental "check-up" examinations and the treatment of caries in different NHS settings in the United Kingdom. Mid-level providers are a broad category that describes non-dentist members of dental teams. This study focused on the potential use of Dental Hygiene Therapists undertaking dental "check-up" examinations and simple restorative treatment, instead of dentists. A Markov model was used to construct the natural history of caries development in adults that visit a dental practice every six months over a five-year period. Three cost perspectives are taken: those borne to dental healthcare providers in England and Wales, Northern Ireland and Scotland. These represent three separate forms of retrospective payment system that are currently in use in the United Kingdom. The cost outcome was the average amount of retained practice earnings required to provide healthcare per patient visit. The health outcome was the average length of time in a cavity-free state and the cost-effectiveness outcome was incremental cost for six months in a cavity-free state. No statistical difference was found between dentists and mid-level providers in the length of time in a cavity-free state but the use of the latter saved money in all three NHS health system jurisdictions. This ranged from £7.85 (England and Wales) to £9.16 (Northern Ireland) per patient visit ($10.20 to $11.90, respectively) meaning the incremental cost for six month in a cavity-free state ranged from £261.67 ($339.93) in England and Wales to £305.33 ($369.68) in Northern Ireland. Further, changes in baseline assumptions and parameter values did not change mid-level providers being the dominant service intervention. In a time of limited funds for dental services, these results suggest that resources in public funded systems could be saved using mid-level providers in dental practices, without any health risk to patients or capital investment.

  1. 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.

  2. Focused training boosts revenue cycle skills, accountability.

    Science.gov (United States)

    Richmond, Craig

    2011-09-01

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

  3. Impact of FDI on Tax Revenue in Pakistan

    Directory of Open Access Journals (Sweden)

    Haider Mahmood

    2013-05-01

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

  4. Estimate of tsunami source using optimized unit sources and including dispersion effects during tsunami propagation: The 2012 Haida Gwaii earthquake

    Science.gov (United States)

    Gusman, Aditya Riadi; Mulia, Iyan Eka; Satake, Kenji; Watada, Shingo; Heidarzadeh, Mohammad; Sheehan, Anne F.

    2016-09-01

    We apply a genetic algorithm to find the optimized unit sources using dispersive tsunami synthetics to estimate the tsunami source of the 2012 Haida Gwaii earthquake. The optimal number and distribution of unit sources gives the sea surface elevation similar to that from our previous slip distribution on a fault using tsunami data, but different from that using seismic data. The difference is possibly due to submarine mass failure in the source region. Dispersion effects during tsunami propagation reduce the maximum amplitudes by up to 20% of conventional linear longwave propagation model. Dispersion effects also increase tsunami travel time by approximately 1 min per 1300 km on average. The dispersion effects on amplitudes depend on the azimuth from the tsunami source reflecting the directivity of tsunami source, while the effects on travel times depend only on the distance from the source.

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

    Directory of Open Access Journals (Sweden)

    Aida Mustapha

    2014-12-01

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

  6. 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. Data as a revenue model

    DEFF Research Database (Denmark)

    Bechmann, Anja; Bilgrav-Nielsen, Kristine; Korsgaard Jensen, Anne-Louise;

    2016-01-01

    Does data solve the crisis in legacy news companies? This article discusses data as a revenue model and the use of editorial algorithms to curate content and still meet public values. Furthermore, the article criticizes the news companies for using data in traditional advertisement revenue models......, which have proved difficult to uphold. Instead we need to focus on public values along with micro segment data in what are here termed social responsible algorithms. We also need to continue the discussion on the very concept of news and to experiment with news ‘packaging’ that are not derived from...

  10. Evaluating Web Sites Featuring Primary Sources on United States History

    Science.gov (United States)

    Congleton, Robert J.

    2005-01-01

    Most library Web sites offer lists of recommended Web sites for primary sources with only cursory summaries of the sites. While many of the resources listed are outstanding, too many are dubious in quality, often referring to dead URLs or sites containing no information on their sponsor, source of material, or other information needed to evaluate…

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

    DEFF Research Database (Denmark)

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

    2009-01-01

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

  12. Tuition Discounting for Revenue Management

    Science.gov (United States)

    Hillman, Nicholas W.

    2012-01-01

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

  13. Tuition Discounting for Revenue Management

    Science.gov (United States)

    Hillman, Nicholas W.

    2012-01-01

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

  14. Source mechanisms and source parameters of March 10 and September 13, 2007, United Arab Emirates Earthquakes

    Energy Technology Data Exchange (ETDEWEB)

    Marzooqi, Y A; Abou Elenean, K M; Megahed, A S; El-Hussain, I; Rodgers, A; Khatibi, E A

    2008-02-29

    On March 10 and September 13, 2007 two felt earthquakes with moment magnitudes 3.66 and 3.94 occurred in the eastern part of United Arab Emirates (UAE). The two events were accompanied by few smaller events. Being well recorded by the digital UAE and Oman digital broadband stations, they provide us an excellent opportunity to study the tectonic process and present day stress field acting on this area. In this study, we determined the focal mechanisms of the two main shocks by two methods (polarities of P and regional waveform inversion). Our results indicate a normal faulting mechanism with slight strike slip component for the two studied events along a fault plane trending NNE-SSW in consistent a suggested fault along the extension of the faults bounded Bani Hamid area. The Seismicity distribution between two earthquake sequences reveals a noticeable gap that may be a site of a future event. The source parameters (seismic moment, moment magnitude, fault radius, stress drop and displacement across the fault) were also estimated based on the far field displacement spectra and interpreted in the context of the tectonic setting.

  15. 26 CFR 1.927(e)-1 - Special sourcing rule.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special sourcing rule. 1.927(e)-1 Section 1.927... (CONTINUED) INCOME TAXES Earned Income of Citizens of United States § 1.927(e)-1 Special sourcing rule. (a... under section 925 with respect to such transaction applied to such transaction. This special sourcing...

  16. Source localisation and dose verification for a novel brachytherapy unit

    Science.gov (United States)

    Metaxas, Marinos G.

    A recent development in the field of radiotherapy has been the introduction of the PRS Intrabeam system (Carl Zeiss Surgical GmbH, Oberkochen, Germany). This is essentially a portable, miniaturised, electron-driven photon generator that allows high intensity, soft-energy x-rays (50 kVp) to be delivered directly to the tumour site in a single fraction. The system has been used for the interstitial radiation treatment of both brain and breast tumours. At present, a standardised in-vivo dose verification technique is not available for the PRS treatments. The isotropical distribution of photons about the tip of the PRS probe inserted in the tissue can effectively be viewed as a point source of radiation buried in the body. This work has looked into ways of localising the PRS source utilising its own radiation field. Moreover, the response of monoenergetic sources, mimicking realistic brachytherapy sources, has also been investigated. The purpose of this project was to attempt to localise the source as well as derive important dosimetric information from the resulting image. A detection system comprised of a well-collimated Germanium detector (HPGe) has been devised in a rotate-translate Emission Computed Tomography (ECT) modality. The superior energy resolving ability of the detection system allowed for energy selective reconstruction to be carried out in the case of the monoenergetic source (241Am). Results showed that the monoenergetic source can be localised to within 1 mm and the continuous PRS x-ray source to within 3mm. For the PRS dose map derivation, Monte Carlo studies have been employed in order to extract information on the dosimetric aspect of the resulting image. The final goal of this work was therefore to formulate a direct mathematical relation (Transform Map) between the image created by the escaping photons and the dose map as predicted by the theoretical model. The formation therefore of the in-vivo PRS image could allow for a real-time monitoring

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

    Science.gov (United States)

    Rabin, Jonathan; Shehory, Onn

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

  18. Parallel Operation Characteristics Analysis of Sewage Source Heat Pump Units in Winter

    Institute of Scientific and Technical Information of China (English)

    庄兆意; 张承虎; 王海燕; 孙德兴

    2010-01-01

    Sewage source heat pump unit operates under partial load most of the time, and study on the law of coefficient of performance (COP) of the unit varying with load ratio can provide basis for the heat pump units running in high efficiency. A mathematical model determining COP, evaporation temperature and condensation temperature of a single unit was proposed. Under the condition of uniform load distribution, the model was established according to different ways of bearing partial load with the same type multi...

  19. Revenue cycle management, Part II.

    Science.gov (United States)

    Crew, Matt

    2007-01-01

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

  20. 26 CFR 1.904(g)-3T - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

    Science.gov (United States)

    2010-04-01

    ...(g)-3T Section 1.904(g)-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-3T.... The rules must be applied in the order set forth in paragraphs (b) through (g) of this section....

  1. 26 CFR 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses...

    Science.gov (United States)

    2010-04-01

    ... of separate limitation losses, overall foreign losses, and overall domestic losses. 1.904(g)-3 Section 1.904(g)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904(g)-3...

  2. Effective Utilization Of Tax Revenue In Nigeria

    Directory of Open Access Journals (Sweden)

    Michael Baghebo

    2012-07-01

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

  3. Containing revenue-cycle costs.

    Science.gov (United States)

    Geer, Robert; Burton, Eric

    2003-04-01

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

  4. Revenue-maximizing monetary policy

    OpenAIRE

    Joseph H. Haslag; Eric R. Young

    1998-01-01

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

  5. Revisiting revenue management for remanufactured products

    Science.gov (United States)

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

    2013-11-01

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

  6. Carbon Revenue Recycling - Opportunities and Challenges

    OpenAIRE

    Elena Simonova; Rock Lefebvre

    2009-01-01

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

  7. NEW APPROACHES ON REVENUE RECOGNITION AND MEASUREMENT

    OpenAIRE

    Cristina-Aurora, BUNEA-BONTAȘ

    2014-01-01

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

  8. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

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

  9. The next generation of revenue cycle management.

    Science.gov (United States)

    Hammer, David C

    2007-07-01

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

  10. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

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

  11. 7 CFR 1767.26 - Operating revenue.

    Science.gov (United States)

    2010-01-01

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

  12. Pharmaceutical Receivables, the Source of the Pharmaceutical Units Solvency

    Directory of Open Access Journals (Sweden)

    Doina Margaritti

    2016-07-01

    Full Text Available The objective of this work is to analyze the current assets recorded by the pharmaceutical units, namely the role of the pharmaceutical receivables to improve the financial performances carried out by the pharmaceutical entities. The study was carried out through the analysis of the financial statements drawn up by a community pharmaceutical entity from Bucharest. In order to achieve the proposed objective, we analyzed the current assets in their structure, namely the pharmaceutical receivables which are to be recovered by the Bucharest Health Insurance House and the Insurance House OPSNAJ, resulting from the issuance of the compensated drugs prescriptions. Thus, it was determined the total receivables, but also differentiated release programs, how they are created, the term of settlement and the manner in which they have influenced the level of financial performance indicators.

  13. 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

  14. 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.

  15. 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.

  16. NEW APPROACHES ON REVENUE RECOGNITION AND MEASUREMENT

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAȘ

    2014-11-01

    Full Text Available Revenue is an important indicator to users of financial statements in assessing an entity's financial performance and position. International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15 issued in May 2014 provides a robust framework for addressing revenue issues. The standard establishes principles for reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity's contracts with customers. This article outlines the basic principles that an entity should must apply to measure and recognise revenue and the related cash flows.

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

    OpenAIRE

    Rantanen, Aimo

    2013-01-01

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

  18. 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.

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

    Science.gov (United States)

    Giannangelo, Kathy; Fenton, Susan

    2008-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Suresh Narayanan

    2007-01-01

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

  1. Nitrogen deposition to the United States: distribution, sources, and processes

    Directory of Open Access Journals (Sweden)

    L. Zhang

    2012-01-01

    Full Text Available We simulate nitrogen deposition over the US in 2006–2008 by using the GEOS-Chem global chemical transport model at 1/2° × 2/3° horizontal resolution over North America and adjacent oceans. US emissions of NOx and NH3 in the model are 6.7 and 2.9 Tg N a−1 respectively, including a 20% natural contribution for each. Ammonia emissions are a factor of 3 lower in winter than summer, providing a good match to US network observations of NHx (≡NH3 gas + ammonium aerosol and ammonium wet deposition fluxes. Model comparisons to observed deposition fluxes and surface air concentrations of oxidized nitrogen species (NOy show overall good agreement but excessive wintertime HNO3 production over the US Midwest and Northeast. This suggests a model overestimate N2O5 hydrolysis in aerosols, and a possible factor is inhibition by aerosol nitrate. Model results indicate a total nitrogen deposition flux of 6.5 Tg N a−1 over the contiguous US, including 4.2 as NOy and 2.3 as NHx. Domestic anthropogenic, foreign anthropogenic, and natural sources contribute respectively 78%, 6%, and 16% of total nitrogen deposition over the contiguous US in the model. The domestic anthropogenic contribution generally exceeds 70% in the east and in populated areas of the west, and is typically 50–70% in remote areas of the west. Total nitrogen deposition in the model exceeds 10 kg N ha−1 a−1 over 35% of the contiguous US.

  2. Nitrogen deposition to the United States: distribution, sources, and processes

    Directory of Open Access Journals (Sweden)

    L. Zhang

    2012-05-01

    Full Text Available We simulate nitrogen deposition over the US in 2006–2008 by using the GEOS-Chem global chemical transport model at 1/2°×2/3° horizontal resolution over North America and adjacent oceans. US emissions of NOx and NH3 in the model are 6.7 and 2.9 Tg N a−1 respectively, including a 20% natural contribution for each. Ammonia emissions are a factor of 3 lower in winter than summer, providing a good match to US network observations of NHx (≡NH3 gas + ammonium aerosol and ammonium wet deposition fluxes. Model comparisons to observed deposition fluxes and surface air concentrations of oxidized nitrogen species (NOy show overall good agreement but excessive wintertime HNO3 production over the US Midwest and Northeast. This suggests a model overestimate N2O5 hydrolysis in aerosols, and a possible factor is inhibition by aerosol nitrate. Model results indicate a total nitrogen deposition flux of 6.5 Tg N a−1 over the contiguous US, including 4.2 as NOy and 2.3 as NHx. Domestic anthropogenic, foreign anthropogenic, and natural sources contribute respectively 78%, 6%, and 16% of total nitrogen deposition over the contiguous US in the model. The domestic anthropogenic contribution generally exceeds 70% in the east and in populated areas of the west, and is typically 50–70% in remote areas of the west. Total nitrogen deposition in the model exceeds 10 kg N ha−1 a−1 over 35% of the contiguous US.

  3. Evaluating state tax revenue variability: a portfolio approach

    OpenAIRE

    Garrett, Thomas A.

    2006-01-01

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

  4. Complexities in transplant revenue management.

    Science.gov (United States)

    Marshall, Barry; Swearingen, Justin P

    2007-06-01

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

  5. Revenue Maximizing Head Starts in Contests

    OpenAIRE

    Franke, Jörg; Leininger, Wolfgang; Wasser, Cédric

    2014-01-01

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

  6. Revenue management system for the hospitality

    OpenAIRE

    Kalinka Pavlova

    2017-01-01

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

  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. The dynamic model of enterprise revenue management

    Science.gov (United States)

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

    2017-01-01

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

  9. Revenue management system for the hospitality

    Directory of Open Access Journals (Sweden)

    Kalinka Pavlova

    2017-03-01

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

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

    Data.gov (United States)

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

  11. The growth of sport shooting participation: What does this trend mean for conservation revenue?

    Science.gov (United States)

    Duda, Mark D.; Beppler, Tom; Organ, John

    2017-01-01

    Enacted in 1937, the Federal Aid in Wildlife Restoration Act – more commonly known as the Pittman-Robertson Act – is one of the oldest and most reliable sources of funding for wildlife conservation in the United States. The result of organized support form sportsmen, fish and wildlife agencies, firearms manufacturers, conservation organizations, and even garden clubs, the PR Act created an excise tax on so-called “long guns” and ammunition used by hunters, thereby establishing the first sustainable source of revenue dedicated to conservation and land management efforts throughout the country. Later, legislators amended the PR Act to include an excise tax on pistols, revolvers, bows, arrows, and other archery equipment.

  12. Distribution, richness, quality, and thermal maturity of source rock units on the North Slope of Alaska

    Science.gov (United States)

    Peters, K.E.; Bird, K.J.; Keller, M.A.; Lillis, P.G.; Magoon, L.B.

    2003-01-01

    Four source rock units on the North Slope were identified, characterized, and mapped to better understand the origin of petroleum in the area: Hue-gamma ray zone (Hue-GRZ), pebble shale unit, Kingak Shale, and Shublik Formation. Rock-Eval pyrolysis, total organic carbon analysis, and well logs were used to map the present-day thickness, organic quantity (TOC), quality (hydrogen index, HI), and thermal maturity (Tmax) of each unit. To map these units, we screened all available geochemical data for wells in the study area and assumed that the top and bottom of the oil window occur at Tmax of ~440° and 470°C, respectively. Based on several assumptions related to carbon mass balance and regional distributions of TOC, the present-day source rock quantity and quality maps were used to determine the extent of fractional conversion of the kerogen to petroleum and to map the original organic richness prior to thermal maturation.

  13. Using data analytics to identify revenue at risk.

    Science.gov (United States)

    Thayer, Courtney; Bruno, Jerry; Remorenko, Mary Beth

    2013-09-01

    Key factors for successfully using data analytics to improve revenue cycle performance include the following: Senior leaders who engage physicians and work with business unit owners to gain ground-level insights. Communication and learning. Embedded analytics. Transparency related to what the data show, how the data will be used, and what items have been brought to light via data analysis. Real-time monitoring of data. Incorporation of staff feedback in continually improving analytical modeling capabilities.

  14. What makes a physician revenue cycle tick.

    Science.gov (United States)

    Freeman, Thomas; Stephen, Stan

    2011-09-01

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

  15. Sampling and Representation Complexity of Revenue Maximization

    OpenAIRE

    Dughmi, Shaddin; Han, Li; Nisan, Noam

    2014-01-01

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

  16. Revenue Sharing in European Football Leagues

    DEFF Research Database (Denmark)

    Olai Hansen, Bodil; Tvede, Mich

    2016-01-01

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

  17. Airline Revenue Management with Shifting Capacity

    NARCIS (Netherlands)

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

    2003-01-01

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

  18. Integrating hospital and physician revenue cycle operations.

    Science.gov (United States)

    Lockett, Kevin M

    2014-03-01

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

  19. Revenue cycle staff education: 3 views.

    Science.gov (United States)

    Schnelle, Lorraine P

    2006-09-01

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

  20. Airline Revenue Management with Shifting Capacity

    NARCIS (Netherlands)

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

    2003-01-01

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

  1. 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.

  2. Factors for Microbial Carbon Sources in Organic and Mineral Soils from Eastern United States Deciduous Forests

    Energy Technology Data Exchange (ETDEWEB)

    Stitt, Caroline R. [Mills College, Oakland, CA (United States)

    2013-09-16

    Forest soils represent a large portion of global terrestrial carbon; however, which soil carbon sources are used by soil microbes and respired as carbon dioxide (CO2) is not well known. This study will focus on characterizing microbial carbon sources from organic and mineral soils from four eastern United States deciduous forests using a unique radiocarbon (14C) tracer. Results from the dark incubation of organic and mineral soils are heavily influenced by site characteristics when incubated at optimal microbial activity temperature. Sites with considerable differences in temperature, texture, and location differ in carbon source attribution, indicating that site characteristics play a role in soil respiration.

  3. United Nations deliberations of the use of nuclear power sources in space: 1978-1987

    Science.gov (United States)

    Bennett, Gary L.; Sholtis, Joseph A., Jr.; Rashkow, Bruce C.

    1988-01-01

    The United Nations (U.N.) is continuing its deliberations on the use of nuclear power sources (NPS) in space. Although no complete set of legal principles has yet been agreed upon, certain scientific and technical criteria for the safe design and use of NPS have been accepted. In this respect, it should be noted that in its 1981 report, the Working Group on the Use of Power Sources in Outer Space concluded that power sources can be used safely in outer space, provided that all necessary safety requirements are met. This is also a succinct statement of the U.S. position.

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

    Directory of Open Access Journals (Sweden)

    Janno Reiljan

    2013-01-01

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

  5. Critical review of black carbon and elemental carbon source apportionment in Europe and the United States

    Science.gov (United States)

    Briggs, Nicole L.; Long, Christopher M.

    2016-11-01

    An increasing number of air pollution source apportionment studies in Europe and the United States have focused on the black carbon (BC) fraction of ambient particulate matter (PM) given its linkage with adverse public health and climate impacts. We conducted a critical review of European and US BC source apportionment studies published since 2003. Since elemental carbon (EC) has been used as a surrogate measure of BC, we also considered source apportionment studies of EC measurements. This review extends the knowledge presented in previous ambient PM source apportionment reviews because we focus on BC and EC and critically examine the differences between source apportionment results for different methods and source categories. We identified about 50 BC and EC source apportionment studies that have been conducted in either Europe or the US since 2003, finding a striking difference in the commonly used source apportionment methods between the two regions and variations in the assigned source categories. Using three dominant methodologies (radiocarbon, aethalometer, and macro-tracer methods) that only allow for BC to be broadly apportioned into either fossil fuel combustion or biomass burning source categories, European studies generally support fossil fuel combustion as the dominant ambient BC source, but also show significant biomass burning contributions, in particular in wintertime at non-urban locations. Among US studies where prevailing methods such as chemical mass balance (CMB) and positive matrix factorization (PMF) models have allowed for estimation of more refined source contributions, there are fewer findings showing the significance of biomass burning and variable findings on the relative proportion of BC attributed to diesel versus gasoline emissions. Overall, the available BC source apportionment studies provide useful information demonstrating the significance of both fossil fuel combustion and biomass burning BC emission sources in Europe and the US

  6. SURFACE AND LIGHTNING SOURCES OF NITROGEN OXIDES OVER THE UNITED STATES: MAGNITUDES, CHEMICAL EVOLUTION, AND OUTFLOW

    Science.gov (United States)

    We use observations from two aircraft during the ICARTT campaign over the eastern United States and North Atlantic during summer 2004, interpreted with a global 3-D model of tropospheric chemistry (GEOS-Chem) to test current understanding of regional sources, chemical evolution...

  7. SURFACE AND LIGHTNING SOURCES OF NITROGEN OXIDES OVER THE UNITED STATES: MAGNITUDES, CHEMICAL EVOLUTION, AND OUTFLOW

    Science.gov (United States)

    We use observations from two aircraft during the ICARTT campaign over the eastern United States and North Atlantic during summer 2004, interpreted with a global 3-D model of tropospheric chemistry (GEOS-Chem) to test current understanding of regional sources, chemical evolution...

  8. Sources of fine-grained sediment to streams using fallout radionuclides in the Midwestern United States

    Science.gov (United States)

    Gellis, A.; Fuller, C. C.; Van Metre, P. C.

    2014-12-01

    Fluvial sediment is a major factor in aquatic habitat degradation. Understanding the sources of this sediment is a necessary component of management plans and policies aimed at reducing sediment inputs. Because of the time intensive framework of most sediment-source studies, spatial interpretations are often limited to the study watershed. To address sediment sources on a larger scale, the U.S. Geological Survey- National Water Quality Assessment (NAWQA) Program as part of the Midwest Stream Quality Assessment, used fallout radioisotopes (excess lead-210, cesium-137, and beryllium-7) to determine the source ((upland (surface runoff) or channel derived)) of fine-grained (states in the Midwestern United States covering 648,239 km2 of the United States. Sampling occurred in July and August of 2013, in conjunction with water chemistry, aquatic-habitat and ecological community assessments. Ninety-nine watersheds were sampled, the majority of which were predominately agricultural, with contributing areas ranging between 6.7 to 5,893 km2. Using the ratio of beryllium-7 to excess lead-210, the percent of upland to channel-derived sediment was estimated. Results indicate that sediment sources vary among the 99 watersheds. Channel sediment is an important source presumably from bank erosion. Upland sediment was not the dominant source of sediment in many of these agricultural watersheds. Suspended-sediment samples collected over an 8-week period for 3 watersheds also show that the percent of upland versus channel sediment varies spatially and temporally.

  9. 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…

  10. 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…

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

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2010-01-01

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

  12. Fault tree modeling of AAC power source in multi-unit nuclear power plants PSA

    Energy Technology Data Exchange (ETDEWEB)

    Han, Sang Hoon; Lim, Ho-Gon [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

    2015-10-15

    Dependencies between units are important to estimate a risk of a multi-unit site. One of dependencies is a shared system such as an alternating AC (AAC) power source. Because one AAC can support a single unit, it is necessary to appropriately treat such behavior of the AAC in multi-unit probabilistic safety assessment (PSA). The behavior of AAC in multi-unit site would show dynamic characteristics. For example, several units require the AAC at the same time. It is hard to decide which unit the AAC is connected to. It can vary depending on timing of station blackout (SBO), with time delay when emergency diesel generators fail while running. It is not easy to handle dynamic behavior using the static fault tree methodology. Typical way of estimating risk for multi-unit regarding to AAC is to assume that only one unit has AAC and the others does not. KIM calculates the risk for each unit and uses the average value from the results. Jung derives an equation to calculate the SBO frequency by considering all the combination of loss of offsite power and failure of emergency diesel generators in multi-unit site. It is also assumed that the AAC is connected to a pre-decided unit. We are developing a PSA model for multi-unit site for internal and external events. An extreme external hazard may result in loss of all offsite power in a site, where the appropriate modeling of an AAC becomes important. The static fault tree methodology is not good for dynamic situation. But, it can turn into a simple problem if an assumption is made: - The connecting order of AAC is pre-decided. This study provides an idea how to model AAC for each unit in the form of a fault tree, assuming the connecting order of AAC is given. This study illustrates how to model a fault tree for AAC in a multi-unit site. It provides an idea how to handle a shared system in multi-unit PSA, for such a case as loss of all offsite power in a site due to an extreme external hazard.

  13. Revenue cycle optimization in health care institutions. A conceptual framework for change management.

    Science.gov (United States)

    Mugdh, Mrinal; Pilla, Satya

    2012-01-01

    Health care providers in the United States are constantly faced with the enormous challenge of optimizing their revenue cycle to improve their overall financial performance. These challenges keep evolving in both scope and complexity owing to a host of internal and external factors. Furthermore, given the lack of control that health care providers have over external factors, any attempt to successfully optimize the revenue cycle hinges on several critical improvements aimed at realigning the internal factors. This study provides an integrated change management model that aims to reengineer and realign the people-process-technology framework by using the principles of lean and Six Sigma for revenue cycle optimization.

  14. Accidental introductions are an important source of invasive plants in the continental United States.

    Science.gov (United States)

    Lehan, Nora E; Murphy, Julia R; Thorburn, Lukas P; Bradley, Bethany A

    2013-07-01

    Preventing new plant invasions is critical for reducing large-scale ecological change. Most studies have focused on the deliberate introduction of nonnatives via the ornamental plant trade. However, accidental introduction may be an important source of nonnative, invasive plants. Using Web and literature searches, we compiled pathways of introduction to the United States for 1112 nonnative plants identified as invasive in the continental United States. We assessed how the proportion of accidentally and deliberately introduced invasive plants varies over time and space and by growth habit across the lower 48 states. Deliberate introductions of ornamentals are the primary source of invasive plants in the United States, but accidental introductions through seed contaminants are an important secondary source. Invasive forbs and grasses are the most likely to have arrived accidentally through seed contaminants, while almost all nonnative, invasive trees were introduced deliberately. Nonnative plants invading eastern states primarily arrived deliberately as ornamentals, while a high proportion of invasive plants in western states arrived accidentally as seed contaminants. Accidental introductions may be increasing in importance through time. Before 1850, 10 of 89 (11%) of invasive plants arrived accidentally. After 1900, 20 of 65 (31%) arrived accidentally. Recently enacted screening protocols and weed risk assessments aim to reduce the number of potentially invasive species arriving to the United States via deliberate introduction pathways. Increasing proportions of accidentally introduced invasive plants, particularly associated with contaminated seed imports across the western states, suggest that accidental introduction pathways also need to be considered in future regulatory decisions.

  15. Challenges with secondary use of multi-source water-quality data in the United States

    Science.gov (United States)

    Sprague, Lori A.; Oelsner, Gretchen P.; Argue, Denise M.

    2017-01-01

    Combining water-quality data from multiple sources can help counterbalance diminishing resources for stream monitoring in the United States and lead to important regional and national insights that would not otherwise be possible. Individual monitoring organizations understand their own data very well, but issues can arise when their data are combined with data from other organizations that have used different methods for reporting the same common metadata elements. Such use of multi-source data is termed “secondary use”—the use of data beyond the original intent determined by the organization that collected the data. In this study, we surveyed more than 25 million nutrient records collected by 488 organizations in the United States since 1899 to identify major inconsistencies in metadata elements that limit the secondary use of multi-source data. Nearly 14.5 million of these records had missing or ambiguous information for one or more key metadata elements, including (in decreasing order of records affected) sample fraction, chemical form, parameter name, units of measurement, precise numerical value, and remark codes. As a result, metadata harmonization to make secondary use of these multi-source data will be time consuming, expensive, and inexact. Different data users may make different assumptions about the same ambiguous data, potentially resulting in different conclusions about important environmental issues. The value of these ambiguous data is estimated at \\$US12 billion, a substantial collective investment by water-resource organizations in the United States. By comparison, the value of unambiguous data is estimated at \\$US8.2 billion. The ambiguous data could be preserved for uses beyond the original intent by developing and implementing standardized metadata practices for future and legacy water-quality data throughout the United States.

  16. Free living amoebae in water sources of critical units in a tertiary care hospital in India

    Directory of Open Access Journals (Sweden)

    S Khurana

    2015-01-01

    Full Text Available Background: Isolation of free-living amoebae (FLA is reported sparsely from water taps, ventilators, air conditioners, haemodialysis units and dental irrigation systems of hospitals worldwide. Their prevalence in hospital environment especially in wards having immunocompromised patients may pose a risk to this group of susceptible population as they may cause disease themselves or may carry pathogens inside them. No study from India has performed such surveillance. Objective: To evaluate extent of FLA contamination in water sources of bone marrow transplant (BMT intensive care unit (ICU, transplant ICU, haemodialysis unit and high dependency unit in a tertiary care hospital in India. Materials and Methods: A total of hundred samples including fifty each of tap water samples and swabs from mouth of taps used for drinking, bathing and hand washing purposes in these units were collected according to standard procedure. Samples were inoculated onto non-nutrient agar plates at room temperature followed by morphological confirmation. Molecular identification including polymerase chain reaction (PCR and sequencing was performed in culture positive samples. Results: Four tap water samples and ten swab samples showed growth of trophozoites and cyst formation. Morphologically, four amoebae resembled Acanthamoeba spp. which was further confirmed by PCR and sequencing showed them to be of T3 and T4 genotypes. Conclusion: The presence of these FLA in hospital water sources emphasises the urgent need of implementing effective preventive measures. Further studies are required to estimate the true prevalence of FLA in Indian hospitals by taking larger number of samples.

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

    Directory of Open Access Journals (Sweden)

    Simanti Bandyopadhyay

    2015-06-01

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

  18. User Charge Revenues for Wastewater Treatment Plants--Insufficient to Cover Operation and Maintenance.

    Science.gov (United States)

    1981-12-02

    AD-All 588 SEMERAL ACCOUNTINq OFFICE WASHINGTON DC COMUNITY AN--ETC F/S 13/2 USER CHARGE REVENUES FOR WASTEWATER TREATMENT PLANTS--INSUFFICI--ETC(U...COMPTROLLER GENERAL 0 Report To The Congress OF THE UNITED STATES User Charge Revenues For Wastewater = Treatment Piants-Insutficient To Cover Operation And...Maintenance Half of the 36 municipal wastewater treatment plants GAO reviewed in 10 States were not raising sufficient funds from their user charge iP

  19. Reactor units for power supply to the Russian Arctic regions: Priority assessment of nuclear energy sources

    Directory of Open Access Journals (Sweden)

    Mel'nikov N. N.

    2017-03-01

    Full Text Available Under conditions of competitiveness of small nuclear power plants (SNPP and feasibility of their use to supply power to remote and inaccessible regions the competition occurs between nuclear energy sources, which is caused by a wide range of proposals for solving the problem of power supply to different consumers in the decentralized area of the Russian Arctic power complex. The paper suggests a methodological approach for expert assessment of the priority of small power reactor units based on the application of the point system. The priority types of the reactor units have been determined based on evaluation of the unit's conformity to the following criteria: the level of referentiality and readiness degree of reactor units to implementation; duration of the fuel cycle, which largely determines an autonomy level of the nuclear energy source; the possibility of creating a modular block structure of SNPP; the maximum weight of a transported single equipment for the reactor unit; service life of the main equipment. Within the proposed methodological approach the authors have performed a preliminary ranking of the reactor units according to various criteria, which allows quantitatively determining relative difference and priority of the small nuclear power plants projects aimed at energy supply to the Russian Arctic. To assess the sensitivity of the ranking results to the parameters of the point system the authors have observed the five-point and ten-point scales under variations of importance (weights of different criteria. The paper presents the results of preliminary ranking, which have allowed distinguishing the following types of the reactor units in order of their priority: ABV-6E (ABV-6M, "Uniterm" and SVBR-10 in the energy range up to 20 MW; RITM-200 (RITM-200M, KLT-40S and SVBR-100 in the energy range above 20 MW.

  20. Performance assessment of the BEBIG MultiSource high dose rate brachytherapy treatment unit.

    Science.gov (United States)

    Palmer, Antony; Mzenda, Bongile

    2009-12-21

    A comprehensive system characterisation was performed of the Eckert & Ziegler BEBIG GmbH MultiSource High Dose Rate (HDR) brachytherapy treatment unit with an (192)Ir source. The unit is relatively new to the UK market, with the first installation in the country having been made in the summer of 2009. A detailed commissioning programme was devised and is reported including checks of the fundamental parameters of source positioning, dwell timing, transit doses and absolute dosimetry of the source. Well chamber measurements, autoradiography and video camera analysis techniques were all employed. The absolute dosimetry was verified by the National Physical Laboratory, UK, and compared to a measurement based on a calibration from PTB, Germany, and the supplied source certificate, as well as an independent assessment by a visiting UK centre. The use of the 'Krieger' dosimetry phantom has also been evaluated. Users of the BEBIG HDR system should take care to avoid any significant bend in the transfer tube, as this will lead to positioning errors of the source, of up to 1.0 mm for slight bends, 2.0 mm for moderate bends and 5.0 mm for extreme curvature (depending on applicators and transfer tube used) for the situations reported in this study. The reason for these errors and the potential clinical impact are discussed. Users should also note the methodology employed by the system for correction of transit doses, and that no correction is made for the initial and final transit doses. The results of this investigation found that the uncorrected transit doses lead to small errors in the delivered dose at the first dwell position, of up to 2.5 cGy at 2 cm (5.6 cGy at 1 cm) from a 10 Ci source, but the transit dose correction for other dwells was accurate within 0.2 cGy. The unit has been mechanically reliable, and source positioning accuracy and dwell timing have been reproducible, with overall performance similar to other existing HDR equipment. The unit is capable of high

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2008-09-15

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

  2. Development of a method to evaluate shared alternate AC power source effects in multi-unit nuclear power plants

    Energy Technology Data Exchange (ETDEWEB)

    Jung, Woo Sik; Yang, Joon Eun

    2003-07-01

    In order to evaluate accurately a Station BlackOut (SBO) event frequency of a multi-unit nuclear power plant that has a shared Alternate AC (AAC) power source, an approach has been developed which accommodates the complex inter-unit behavior of the shared AAC power source under multi-unit Loss Of Offsite Power (LOOP) conditions. The approach is illustrated for two cases, 2 units and 4 units at a single site, and generalized for a multi-unit site. Furthermore, the SBO frequency of the first unit of the 2-unit site is quantified. The SBO frequency at a target unit of Probabilistic Safety Assessment (PSA) could be underestimated if the inter-unit dependency of the shared AAC power source is not properly modeled. The effect of the inter-unit behavior of the shared AAC power source on the SBO frequency is not negligible depending on the Common Cause Failure (CCF) characteristics among AC power sources. The methodology suggested in the present report is believed to be very useful in evaluating the SBO frequency and the core damage frequency resulting from the SBO event. This approach is also applicable to the probabilistic evaluation of the other shared systems in a multi-unit nuclear power plant.

  3. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

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

  4. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

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

  5. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

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

  6. 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.

  7. Approximate Revenue Maximization in Interdependent Value Settings

    OpenAIRE

    Chawla, Shuchi; Fu, Hu; Karlin, Anna

    2014-01-01

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

  8. Dissolved-solids sources, loads, yields, and concentrations in streams of the conterminous United States

    Science.gov (United States)

    Anning, David W.; Flynn, Marilyn E.

    2014-01-01

    Recent studies have shown that excessive dissolved-solids concentrations in water can have adverse effects on the environment and on agricultural, domestic, municipal, and industrial water users. Such effects motivated the U.S. Geological Survey’s National Water Quality Assessment Program to develop a SPAtially-Referenced Regression on Watershed Attributes (SPARROW) model that has improved the understanding of sources, loads, yields, and concentrations of dissolved solids in streams of the conterminous United States.

  9. Partitioning evapotranspiration into green and blue water sources in the conterminous United States

    Science.gov (United States)

    Velpuri, Naga Manohar; Senay, Gabriel

    2017-01-01

    In this study, we combined two actual evapotranspiration datasets (ET), one obtained from a root zone water balance model and another from an energy balance model, to partition annual ET into green (rainfall-based) and blue (surface/groundwater) water sources. Time series maps of green water ET (GWET) and blue water ET (BWET) are produced for the conterminous United States (CONUS) over 2001–2015.

  10. Stochastic Modeling of Airlines' Scheduled Services Revenue

    Science.gov (United States)

    Hamed, M. M.

    1999-01-01

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

  11. 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.

  12. Survey of the major sources of waste in the health care units of a teaching hospital.

    Science.gov (United States)

    Castilho, Valéria; Castro, Liliana Cristina de; Couto, Andréa Tamancoldi; Maia, Flávia de Oliveira Motta; Sasaki, Nair Yoko; Nomura, Felicía Hiromi; Lima, Antonio Fernandes Costa; Mira, Vera Lúcia; Loyolla, Paula Manzatti

    2011-12-01

    The objectives of this study were to survey the different types of waste, their causes and suggestions to eliminate them according to the opinion of the nursing and medical staff from the Clinical Medicine, Surgery, Pediatrics, Rooming-In, and Nursery Units; and estimate the cost of the major source of waste found in the referred units. This descriptive, explorative study was performed at the University of São Paulo Teaching Hospital using a quantitative approach. The study sample consisted of 189 medical and nursing professionals. Material waste (36%) was the most often reported by all professional categories, followed by physical structure waste (27%). The most reported wasted materials were medicines, dressing packs, stationary paper, and infusion devices The estimated annual cost of material waste in the studied units is about R$ 479.262,86.

  13. Does economic growth has an impact on east java regional revenue?

    Directory of Open Access Journals (Sweden)

    Faishal Fadli

    2016-06-01

    Full Text Available The implementation of regional autonomy resulted in each region to be able to manage their finances independently. This is one way the central government to remove the dependency of local governments to the central government. Thus requiring local governments to explore the sources of local revenue in order to finance regional development. In an effort to increase local revenues derived from the PAD is determined by economic factors or economic potential which has the prospect to be developed for each area. While the economic progress of a region heavily dependent on the development efforts undertaken by the government in providing public facilities to support economic activity. so it needs to be studied further economic growth in East Java, which increased from year to year, is also accompanied by an increase in revenue (PAD as one source of income in financing regional development. The result indicates the role of the revenue (PAD in the Regional Budget (APBD of East Java Province indicates that there is still very small, with an average of 15.47% of the total revenue budget. This means that the level of dependence of local governments on the central government is still high. Although the results of regional revenue projections indicate that component has been great in their contribution of the reception area, which amounted to 69.52%. Using the ordinary least squre method, the result of regression correlation are insignificant. This means that the regional gross domestic product does not have an effect on revenue of East Java Province. If an increase or decrease in regional gross domestic product will not increase or decrease revenue amount. This means that there is no significant relationship between economic growths towards the reception of the revenue.

  14. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2000-01. Statistics in Brief.

    Science.gov (United States)

    St. John, Elise

    With data retrieved from the Common Core of Data collection of surveys, this report presents revenues and expenditures for public elementary and secondary education in all 50 states, the District of Columbia, and U.S. territories for school year 2000-01. Two pie charts display revenues by source and current expenditures by function. Seven tables…

  15. Estimation of Tax Capacity and Effort and Oil Revenue

    Directory of Open Access Journals (Sweden)

    Mahnaz Rabiei

    2013-07-01

    Full Text Available In this study, the tax capacity and effort and its relationship with oil revenue of 6 selected countries member in OPEC such as Iran, Kuwait, United Arab Emirates, Venezuela, Algeria and Saudi Arabia are considered. The study has been applied by panel data within 1990-2008. According to the results of Husman test, fixed effects method was confirmed for estimation of panel data. Therefore, tax capacity model was compiled and estimated via fixed effects method. The variables affecting the tax capacity including per capita income, open economics (import and export ratio to the gross domestic product and oil revenue ratio to gross domestic product and tax capacity with one lag were considered. The summary of the analysis indicated that the relationship between the per capita income, oil revenue to gross domestic product ratio and tax capacity with one lag and dependent variable is positive and significant. Whilst the open economics grade in the oil countries has negative and significant relationship with the tax capacity. At the next stage, the tax effort was computed for the studied countries according to the results of tax capacity model estimation. The results of this study indicated that the tax effort in Iran is placed in lower ranks than Venezuela, Algeria and with a inconsiderable difference to Saudi Arabia in the fourth rank out of six studied countries.

  16. 34 CFR 222.69 - What tax rates may the Secretary use if substantial local revenues are derived from local tax...

    Science.gov (United States)

    2010-07-01

    ... local revenues are derived from local tax sources other than real property taxes? 222.69 Section 222.69... substantial local revenues are derived from local tax sources other than real property taxes? (a) In a State... derived from local tax sources other than real property taxes, the State educational agency (SEA)...

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

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2008-01-01

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

  18. Contribution of ED admissions to inpatient hospital revenue.

    Science.gov (United States)

    Sacchetti, Alfred; Harris, Russell H; Warden, Todd; Roth, Sandra

    2002-01-01

    Emergency department (ED) practices are traditionally profiled in terms of their patient encounters. Such evaluations reflect a preponderance of outpatient visits while crediting income from admitted patients to traditional hospital-based services. This study evaluates the contribution of ED admissions to inpatient hospital revenue. The study was set at an urban tertiary care community hospital with university affiliation. Information referable to ED patients was collected from the hospital's Universal Billing Code (UB-92)-based patient information warehouse. Data fields referable to hospital charges, insurance type, and disposition were used for analysis of a 1-year period from September 1, 1998 to August 31, 1999. Statistical analysis was through chi square and ANOVA. During the study period 33,174 patients were treated in the ED with 6,671 (20%) admitted to inpatient services. Total hospital charges for all ED patients during this time were $107 million dollars with $9.1 million (8.5%) generated from discharged patients and $98.0 million (91.5%) from admitted ED patients (P revenue for inpatient services for the study period was $288 million of which 34% was contributed from admitted ED patients. ED services represent a major source of inpatient hospital revenue. The recognition of the ED's potential in this area may be lost if income from patients admitted through the ED is credited to traditional hospital-based services.

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

    Science.gov (United States)

    Bank, Alan J; Gage, Ryan M

    2015-01-01

    Objective Scribes are increasingly being used in clinics to assist physicians with documentation during patient care. The annual effect of scribes in a real-world clinic on physician productivity and revenue has not been evaluated. Methods We performed a retrospective study comparing the productivity during routine clinic visits of ten cardiologists using scribes vs 15 cardiologists without scribes. We tracked patients per hour and patients per year seen per physician. Average direct revenue (clinic visit) and downstream revenue (cardiovascular revenue in the 2 months following a clinic visit) were measured in 486 patients and used to calculate annual revenue generated as a result of increased productivity. Results Physicians with scribes saw 955 new and 4,830 follow-up patients vs 1,318 new and 7,150 follow-up patients seen by physicians without scribes. Physicians with scribes saw 9.6% more patients per hour (2.50±0.27 vs 2.28±0.15, P<0.001). This improved productivity resulted in 84 additional new and 423 additional follow-up patients seen, 3,029 additional work relative value units (wRVUs) generated, and an increased cardiovascular revenue of $1,348,437. Physicians with scribes also generated an additional revenue of $24,257 by producing clinic notes that were coded at a higher level. Total additional revenue generated was $1,372,694 at a cost of $98,588 for the scribes. Conclusion Physician productivity in a cardiology clinic was ∼10% higher for physicians using scribes. This improved productivity resulted in 84 additional new and 423 additional follow-up patients seen in 1 year. The use of scribes resulted in the generation of 3,029 additional wRVUs and an additional annual revenue of $1,372,694 at a cost of $98,588. PMID:26457055

  20. Gross revenue risk in Swiss dairy farming.

    Science.gov (United States)

    El Benni, N; Finger, R

    2013-02-01

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

  1. Analysis of source spectra, attenuation, and site effects from central and eastern United States earthquakes

    Energy Technology Data Exchange (ETDEWEB)

    Lindley, G.

    1998-02-01

    This report describes the results from three studies of source spectra, attenuation, and site effects of central and eastern United States earthquakes. In the first study source parameter estimates taken from 27 previous studies were combined to test the assumption that the earthquake stress drop is roughly a constant, independent of earthquake size. 200 estimates of stress drop and seismic moment from eastern North American earthquakes were combined. It was found that the estimated stress drop from the 27 studies increases approximately as the square-root of the seismic moment, from about 3 bars at 10{sup 20} dyne-cm to 690 bars at 10{sup 25} dyne-cm. These results do not support the assumption of a constant stress drop when estimating ground motion parameters from eastern North American earthquakes. In the second study, broadband seismograms recorded by the United States National Seismograph Network and cooperating stations have been analysed to determine Q{sub Lg} as a function of frequency in five regions: the northeastern US, southeastern US, central US, northern Basin and Range, and California and western Nevada. In the third study, using spectral analysis, estimates have been made for the anelastic attenuation of four regional phases, and estimates have been made for the source parameters of 27 earthquakes, including the M{sub b} 5.6, 14 April, 1995, West Texas earthquake.

  2. Randomly distributed unit sources to enhance optimization in tsunami waveform inversion

    Directory of Open Access Journals (Sweden)

    I. E. Mulia

    2014-05-01

    Full Text Available Determination of sea surface deformation generated by earthquakes is crucial to the success of tsunami modeling. Using waveforms recorded at measurement stations and assuming that the rupture velocity is much faster than the tsunami wave celerity, sea surface deformation caused by a tsunamigenic earthquake can be inferred through an inversion operation using the Green's function technique. However, this inversion method for tsunami waveforms possesses a limitation, in that the inverse matrix does not always exist because of the non-uniqueness of the solution. In addition to the large number of unknown parameters, which might produce many local optima on the misfit function measure, the search towards optimality is confined by the uniform distance of unit sources used in the regular Green's function. This study proposes a new method to both optimize the determination of the unknown parameters and introduce a global optimization method for tsunami waveform inversion. The method has been tested using an artificial tsunami source with real bathymetry data. A significant improvement is achieved by stochastically searching for an optimal distribution of unit source locations prior to the inversion.

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

    Science.gov (United States)

    Jenny, Hans H.; Minter, W. John

    1994-01-01

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

  4. 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...

  5. Sources of HO x and production of ozone in the upper troposphere over the United States

    OpenAIRE

    Jaeglé, L.; Jacob, Daniel James; Brune, W. H.; Tan, D.; I. C. Faloona; Weinheimer, A. J.; Ridley, B.A.; Campos, T. L.; G. W. Sachse

    1998-01-01

    The sources of HOx (OH+peroxy radicals) and the associated production of ozone at 8–12 km over the United States are examined by modeling observations of OH, HO2, NO, and other species during the SUCCESS aircraft campaign in April–May 1996. The HOx concentrations measured in SUCCESS are up to a factor of 3 higher than can be calculated from oxidation of water vapor and photolysis of acetone. The highest discrepancy was seen in the outflow of a convective storm. We show that convective injecti...

  6. In-plant source term measurements at Fort Calhoun Station - Unit 1. Topical technical report

    Energy Technology Data Exchange (ETDEWEB)

    Dyer, N.C.; Keller, J.H.; Bunting, R.L.; Motes, B.G.; Croney, S.T.

    1978-07-01

    Data obtained from an in-plant source term measurement program are presented. The objective of this program is to provide operational data that can be used in the generic evaluation of plant system design in the licensing process and for updating of the calculational models used by the NRC staff in their evaluation of radioactive waste management systems for operating pressurized water reactors. A data base is provided for radioisotope inventory in plant systems, radioactive waste management system performance, and source terms for both liquid and gaseous systems. Data presented were obtained at the Fort Calhoun Station - Unit 1, operated by the Omaha Public Power District (OPPD), located at Blair, Nebraska. In-plant measurements were conducted during the time period from August, 1976 through February 1977. This plant is the first of a planned series of six (6) operating PWR's to be studied.

  7. Trade Policy Reform and the Missing Revenue

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing; Tarp, Finn

    2008-01-01

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

  8. Efficiency of (Revenue-)Optimal Mechanisms

    OpenAIRE

    Aggarwal, Gagan; Goel, Gagan; Mehta, Aranyak

    2009-01-01

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

  9. Nuclear thermal source transfer unit, post-blast soil sample drying system

    Energy Technology Data Exchange (ETDEWEB)

    Wiser, Ralph S. [Los Alamos National Lab. (LANL), Los Alamos, NM (United States); Valencia, Matthew J [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2017-01-03

    Los Alamos National Laboratory states that its mission is “To solve national security challenges through scientific excellence.” [2] The Science Undergraduate Laboratory Internship (SULI) programs exists to engage undergraduate students in STEM work by providing opportunity to work at DOE facilities. [5] As an undergraduate mechanical engineering intern under the SULI program at Los Alamos during the fall semester of 2016, I had the opportunity to contribute to the mission of the Laboratory while developing skills in a STEM discipline. I worked with Technology Applications, an engineering group that supports non-proliferation, counter terrorism, and emergency response missions. This group specializes in tool design, weapons engineering, rapid prototyping, and mission training. I assisted with two major projects during my appointment Los Alamos. The first was a thermal source transportation unit, intended to safely contain a nuclear thermal source during transit. The second was a soil drying unit for use in nuclear postblast field sample collection. These projects have given me invaluable experience working alongside a team of professional engineers. Skills developed include modeling, simulation, group design, product and system design, and product testing.

  10. Gross Revenue risk in Swiss dairy farming

    NARCIS (Netherlands)

    Benni, El N.; Finger, R.

    2013-01-01

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

  11. Automating claims management improves revenue cycle.

    Science.gov (United States)

    Nivison, Matthew

    2008-02-01

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

  12. Revenue Management: New Features and Models

    NARCIS (Netherlands)

    K. Pak

    2005-01-01

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

  13. Can Sales Tax Revenue Equitably Finance Education?

    Science.gov (United States)

    Jansen, Anicca C.

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

  14. 78 FR 25358 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

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

  15. Enhancing the revenue cycle experience for patients.

    Science.gov (United States)

    Consolver, Patti; Phillips, Scott

    2014-09-01

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

  16. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

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

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

    African Journals Online (AJOL)

    user

    2013-07-07

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

  18. Strategies for successfully consolidating revenue operations.

    Science.gov (United States)

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

    2014-09-01

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

  19. 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

  20. 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...

  1. Entrepreneurship in the Community College: Revenue Diversification.

    Science.gov (United States)

    Brightman, Richard W.

    1989-01-01

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

  2. Sources of distress for physicians and nurses working in Swiss neonatal intensive care units.

    Science.gov (United States)

    Klein, Sabine D; Bucher, Hans Ulrich; Hendriks, Manya J; Baumann-Hölzle, Ruth; Streuli, Jürg C; Berger, Thomas M; Fauchère, Jean-Claude; On Behalf Of The Swiss Neonatal End-Of-Life Study Group

    2017-08-14

    Medical personnel working in intensive care often face difficult ethical dilemmas. These may represent important sources of distress and may lead to a diminished self-perceived quality of care and eventually to burnout. The aim of this study was to identify work-related sources of distress and to assess symptoms of burnout among physicians and nurses working in Swiss neonatal intensive care units (NICUs). In summer 2015, we conducted an anonymous online survey comprising 140 questions about difficult ethical decisions concerning extremely preterm infants. Of these 140 questions, 12 questions related to sources of distress and 10 to burnout. All physicians and nurses (n = 552) working in the nine NICUs in Switzerland were invited to participate. The response rate was 72% (398). The aspects of work most commonly identified as sources of distress were: lack of regular staff meetings, lack of time for routine discussion of difficult cases, lack of psychological support for the NICU staff and families, and missing transmission of important information within the caregiver team. Differences between physicians' and nurses' perceptions became apparent: for example, nurses were more dissatisfied with the quality of the decision-making process. Different perceptions were also noted between staff in the German- and French- speaking parts of Switzerland: for example, respondents from the French part rated lack of regular staff meetings as being more problematic. On the other hand, personnel in the French part were more satisfied with their accomplishments in the job. On average, low levels of burnout symptoms were revealed, and only 6% of respondents answered that the work-related burden often affected their private life. Perceived sources of distress in Swiss NICUs were similar to those in ICU studies. Despite rare symptoms of burnout, communication measures such as regular staff meetings and psychological support to prevent distress were clearly requested.

  3. Sources of bacteria in outdoor air across cities in the midwestern United States.

    Science.gov (United States)

    Bowers, Robert M; Sullivan, Amy P; Costello, Elizabeth K; Collett, Jeff L; Knight, Rob; Fierer, Noah

    2011-09-01

    Bacteria are abundant in the atmosphere, where they often represent a major portion of the organic aerosols. Potential pathogens of plants and livestock are commonly dispersed through the atmosphere, and airborne bacteria can have important effects on human health as pathogens or triggers of allergic asthma and seasonal allergies. Despite their importance, the diversity and biogeography of airborne microorganisms remain poorly understood. We used high-throughput pyrosequencing to analyze bacterial communities present in the aerosol fraction containing fine particulate matter of ≤2.5 μm from 96 near-surface atmospheric samples collected from cities throughout the midwestern United States and found that the communities are surprisingly diverse and strongly affected by the season. We also directly compared the airborne communities to those found in hundreds of samples representing potential source environments. We show that, in addition to the more predictable sources (soils and leaf surfaces), fecal material, most likely dog feces, often represents an unexpected source of bacteria in the atmosphere at more urbanized locations during the winter. Airborne bacteria are clearly an important, but understudied, component of air quality that needs to be better integrated into efforts to measure and model pollutants in the atmosphere.

  4. Cassia Cinnamon as a source of Coumarin in cinnamon-flavored food and food supplements in the United States

    Science.gov (United States)

    Cinnamon is one of the most popular flavoring agents in the United States. Some cinnamon varieties and cinnamon flavored food sold in US could be potential sources of coumarin. Coumarin is banned from food in the United States due to its potential adverse side effects. An ultra-performance liquid ch...

  5. Application of Phasor Measurement Units for Protection of Distribution Networks with High Penetration of Photovoltaic Sources

    Science.gov (United States)

    Meskin, Matin

    The rate of the integration of distributed generation (DG) units to the distribution level to meet the growth in demand increases as a reasonable replacement for costly network expansion. This integration brings many advantages to the consumers and power grids, as well as giving rise to more challenges in relation to protection and control. Recent research has brought to light the negative effects of DG units on short circuit currents and overcurrent (OC) protection systems in distribution networks. Change in the direction of fault current flow, increment or decrement of fault current magnitude, blindness of protection, feeder sympathy trip, nuisance trip of interrupting devices, and the disruption of coordination between protective devices are some potential impacts of DG unit integration. Among other types of DG units, the integration of renewable energy resources into the electric grid has seen a vast improvement in recent years. In particular, the interconnection of photovoltaic (PV) sources to the medium voltage (MV) distribution networks has experienced a rapid increase in the last decade. In this work, the effect of PV source on conventional OC relays in MV distribution networks is shown. It is indicated that the PV output fluctuation, due to changes in solar radiation, causes the magnitude and direction of the current to change haphazardly. These variations may result in the poor operation of OC relays as the main protective devices in the MV distribution networks. In other words, due to the bi-directional power flow characteristic and the fluctuation of current magnitude occurring in the presence of PV sources, a specific setting of OC relays is difficult to realize. Therefore, OC relays may operate in normal conditions. To improve the OC relay operation, a voltage-dependent-overcurrent protection is proposed. Although, this new method prevents the OC relay from maloperation, its ability to detect earth faults and high impedance faults is poor. Thus, a

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

    Directory of Open Access Journals (Sweden)

    Salami Adeleke

    2011-01-01

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

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

    Science.gov (United States)

    Degaspari, John

    2011-05-01

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

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

    OpenAIRE

    Wang, Xuan Lorna

    2012-01-01

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

  9. 26 CFR 31.3401(a)(8)(B)-1 - Remuneration for services performed in possession of the United States (other than Puerto Rico...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Remuneration for services performed in... TAX AT SOURCE Collection of Income Tax at Source § 31.3401(a)(8)(B)-1 Remuneration for services...) Remuneration paid for services for an employer (other than the United States or any agency thereof)...

  10. Radiation Tolerance Qualification Tests of the Final Source Interface Unit for the ALICE Experiment

    CERN Document Server

    Dénes, E; Futó, E; Kerék, A; Kiss, T; Molnár, J; Novák, D; Soós, C; Tölyhi, T; Van de Vyvre, P

    2007-01-01

    The ALICE Detector Data Link (DDL) is a high-speed optical link designed to interface the readout electronics of ALICE sub-detectors to the DAQ computers. The Source Interface Unit (SIU) of the DDL will operate in radiation environment. Previous tests showed that a configuration loss of SRAM-based FPGA devices may happen and the frequency of undetected data errors in the FPGA user memory area is also not acceptable. Therefore, we redesigned the SIU card using another FPGA based on flash technology. In order to detect bit errors in the user memory we added parity check logic to the design. The new SIU has been extensively tested using neutron and proton irradiation to verify its radiation tolerance. In this paper we summarize the design changes, introduce the final design, and the results of the radiation tolerance measurements on the final card.

  11. Free and open source simulation tools for the design of power processing units for photovoltaic systems

    Directory of Open Access Journals (Sweden)

    Sergio Morales-Hernández

    2015-06-01

    Full Text Available Renewable energy sources, including solar photovoltaic, require electronic circuits that serve as interface between the transducer device and the device or system that uses energy. Moreover, the energy efficiency and the cost of the system can be compromised if such electronic circuit is not designed properly. Given that the electrical characteristics of the photovoltaic devices are nonlinear and that the most efficient electronic circuits for power processing are naturally discontinuous, a detailed dynamic analysis to optimize the design is required. This analysis should be supported by computer simulation tools. In this paper a comparison between two software tools for dynamic system simulation is performed to determinate its usefulness in the design process of photovoltaic systems, mainly in what corresponds to the power processing units. Using as a case of study a photovoltaic system for battery charging it was determined that Scicoslab tool was the most suitable.

  12. Central and Eastern United States (CEUS) Seismic Source Characterization (SSC) for Nuclear Facilities Project

    Energy Technology Data Exchange (ETDEWEB)

    Kevin J. Coppersmith; Lawrence A. Salomone; Chris W. Fuller; Laura L. Glaser; Kathryn L. Hanson; Ross D. Hartleb; William R. Lettis; Scott C. Lindvall; Stephen M. McDuffie; Robin K. McGuire; Gerry L. Stirewalt; Gabriel R. Toro; Robert R. Youngs; David L. Slayter; Serkan B. Bozkurt; Randolph J. Cumbest; Valentina Montaldo Falero; Roseanne C. Perman' Allison M. Shumway; Frank H. Syms; Martitia (Tish) P. Tuttle

    2012-01-31

    This report describes a new seismic source characterization (SSC) model for the Central and Eastern United States (CEUS). It will replace the Seismic Hazard Methodology for the Central and Eastern United States, EPRI Report NP-4726 (July 1986) and the Seismic Hazard Characterization of 69 Nuclear Plant Sites East of the Rocky Mountains, Lawrence Livermore National Laboratory Model, (Bernreuter et al., 1989). The objective of the CEUS SSC Project is to develop a new seismic source model for the CEUS using a Senior Seismic Hazard Analysis Committee (SSHAC) Level 3 assessment process. The goal of the SSHAC process is to represent the center, body, and range of technically defensible interpretations of the available data, models, and methods. Input to a probabilistic seismic hazard analysis (PSHA) consists of both seismic source characterization and ground motion characterization. These two components are used to calculate probabilistic hazard results (or seismic hazard curves) at a particular site. This report provides a new seismic source model. Results and Findings The product of this report is a regional CEUS SSC model. This model includes consideration of an updated database, full assessment and incorporation of uncertainties, and the range of diverse technical interpretations from the larger technical community. The SSC model will be widely applicable to the entire CEUS, so this project uses a ground motion model that includes generic variations to allow for a range of representative site conditions (deep soil, shallow soil, hard rock). Hazard and sensitivity calculations were conducted at seven test sites representative of different CEUS hazard environments. Challenges and Objectives The regional CEUS SSC model will be of value to readers who are involved in PSHA work, and who wish to use an updated SSC model. This model is based on a comprehensive and traceable process, in accordance with SSHAC guidelines in NUREG/CR-6372, Recommendations for Probabilistic

  13. Sources of Stress for Nurses in Neonatal Intensive Care Units of East Azerbaijan Province, Iran

    Directory of Open Access Journals (Sweden)

    Leila Valizadeh

    2012-11-01

    Full Text Available Introduction: Stress is one of the main factors affecting one's efficiency as well as staff health and quality of nursing services. Neonatal intensive care units (NICUs can be stressful environments for nurses, infants and families as well. Since there is no evidence in this regard in Iran, the present study aimed to determine stress levels related to care delivering in NICU from the viewpoint of nurses in NICUs of East Azerbaijan Province, Iran during 2011.Methods: This was a descriptive study including a purposive sample of 110 nurses working in NICUs of hospitals in East Azerbaijan Province. The data collection tool was a self-report questionnaire. The validity and reliability of the questionnaire were assessed by content validity and Cronbach's alpha coefficient (α = 0.84.Results: According to factor analysis, the stressors included environmental and nurse and human factors. Stress sources in total and separately in each category were reported as moderate. The mean and 95% confidence interval of the factors in the categories were 2.75 (0.84; 2.59-2.91 and 3.21 (0.72; 3.07-3.35, respectively. Therefore, human factors caused significantly higher levels of stress compared to environmental factors (p < 0.05. Conclusion: Stressors involved in NICU nursing include environmental and human factors. Planning to remove or reduce their impact can improve the quality of nursing services in intensive care units and, thus, decrease the adverse effects of stress on workers.

  14. Swept source/Fourier domain polarization sensitive optical coherence tomography with a passive polarization delay unit.

    Science.gov (United States)

    Baumann, Bernhard; Choi, WooJhon; Potsaid, Benjamin; Huang, David; Duker, Jay S; Fujimoto, James G

    2012-04-23

    Polarization sensitive optical coherence tomography (PS-OCT) is a functional imaging method that provides additional contrast using the light polarizing properties of a sample. This manuscript describes PS-OCT based on ultrahigh speed swept source / Fourier domain OCT operating at 1050 nm at 100 kHz axial scan rates using single mode fiber optics and a multiplexing approach. Unlike previously reported PS-OCT multiplexing schemes, the method uses a passive polarization delay unit and does not require active polarization modulating devices. This advance decreases system cost and avoids complex synchronization requirements. The polarization delay unit was implemented in the sample beam path in order to simultaneously illuminate the sample with two different polarization states. The orthogonal polarization components for the depth-multiplexed signals from the two input states were detected using dual balanced detection. PS-OCT images were computed using Jones calculus. 3D PS-OCT imaging was performed in the human and rat retina. In addition to standard OCT images, PS-OCT images were generated using contrast form birefringence and depolarization. Enhanced tissue discrimination as well as quantitative measurements of sample properties was demonstrated using the additional contrast and information contained in the PS-OCT images.

  15. Uncertain Programming for Network Revenue Management

    Directory of Open Access Journals (Sweden)

    Deyi Mou

    2014-01-01

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

  16. In-plant source term measurements at Fort Calhoun Station, Unit 1

    Energy Technology Data Exchange (ETDEWEB)

    Dyer, N.C.; Bunting, R.L.; Croney, S.T.

    1978-04-01

    The report presents data obtained from an in-plant source term measurement program conducted for the Office of Nuclear Regulatory Research in support of the Effluent Treatment Systems Branch of the Office of Nuclear Reactor Regulation. The objective of this program is to provide operational data that can be used in the generic evaluation of plant system design in the licensing process and for updating of the calculational models used by the NRC staff in their evaluation of radioactive waste management systems for operating pressurized water reactors. A data base is provided for radioisotope inventory in plant systems, radioactive waste management system performance, and source terms for both liquid and gaseous systems. Data presented were obtained at the Fort Calhoun Station-Unit 1, operated by the Omaha Public Power District (OPPD), located at Blair, Nebraska. In-plant measurements were conducted during the time period from August, 1976 through February 1977. This plant is the first of a planned series of six (6) operating PWR's to be studied.

  17. Real-time speckle variance swept-source optical coherence tomography using a graphics processing unit

    Science.gov (United States)

    Lee, Kenneth K. C.; Mariampillai, Adrian; Yu, Joe X. Z.; Cadotte, David W.; Wilson, Brian C.; Standish, Beau A.; Yang, Victor X. D.

    2012-01-01

    Abstract: Advances in swept source laser technology continues to increase the imaging speed of swept-source optical coherence tomography (SS-OCT) systems. These fast imaging speeds are ideal for microvascular detection schemes, such as speckle variance (SV), where interframe motion can cause severe imaging artifacts and loss of vascular contrast. However, full utilization of the laser scan speed has been hindered by the computationally intensive signal processing required by SS-OCT and SV calculations. Using a commercial graphics processing unit that has been optimized for parallel data processing, we report a complete high-speed SS-OCT platform capable of real-time data acquisition, processing, display, and saving at 108,000 lines per second. Subpixel image registration of structural images was performed in real-time prior to SV calculations in order to reduce decorrelation from stationary structures induced by the bulk tissue motion. The viability of the system was successfully demonstrated in a high bulk tissue motion scenario of human fingernail root imaging where SV images (512 × 512 pixels, n = 4) were displayed at 54 frames per second. PMID:22808428

  18. Quality of Source Water from Public-Supply Wells in the United States, 1993-2007

    Science.gov (United States)

    Toccalino, Patricia L.; Norman, Julia E.; Hitt, Kerie J.

    2010-01-01

    More than one-third of the Nation's population receives their drinking water from public water systems that use groundwater as their source. The U.S. Geological Survey (USGS) sampled untreated source water from 932 public-supply wells, hereafter referred to as public wells, as part of multiple groundwater assessments conducted across the Nation during 1993-2007. The objectives of this study were to evaluate (1) contaminant occurrence in source water from public wells and the potential significance of contaminant concentrations to human health, (2) national and regional distributions of groundwater quality, and (3) the occurrence and characteristics of contaminant mixtures. Treated finished water was not sampled. The 932 public wells are widely distributed nationally and include wells in selected parts of 41 states and withdraw water from parts of 30 regionally extensive aquifers used for public water supply. These wells are distributed among 629 unique public water systems-less than 1 percent of all groundwater-supplied public water systems in the United States-but the wells were randomly selected within the sampled hydrogeologic settings to represent typical aquifer conditions. Samples from the 629 systems represent source water used by one-quarter of the U.S. population served by groundwater-supplied public water systems, or about 9 percent of the entire U.S. population in 2008. One groundwater sample was collected prior to treatment or blending from each of the 932 public wells and analyzed for as many as six water-quality properties and 215 contaminants. Consistent with the terminology used in the Safe Drinking Water Act (SDWA), all constituents analyzed in water samples in this study are referred to as 'contaminants'. More contaminant groups were assessed in this study than in any previous national study of public wells and included major ions, nutrients, radionuclides, trace elements, pesticide compounds, volatile organic compounds (VOCs), and fecal

  19. The transition to emerging revenue models.

    Science.gov (United States)

    Harris, John M; Hemnani, Rashi

    2013-04-01

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

  20. 77 FR 41371 - Proposed Information Collection; Comment Request; Foreign Airline Operators' Revenues and...

    Science.gov (United States)

    2012-07-13

    ... Bureau of Economic Analysis Proposed Information Collection; Comment Request; Foreign Airline Operators... INFORMATION: I. Abstract Form BE-9, Foreign Airline Operators' Revenues and Expenses in the United States, obtains quarterly data from U.S. offices, agents, or other representatives of foreign airline operators...

  1. 77 FR 41372 - Proposed Information Collection; Comment Request; Ocean Freight Revenues and Foreign Expenses of...

    Science.gov (United States)

    2012-07-13

    ... shipping weight; revenue on cargo inbound into the United States and the associated shipping weight... Annual Cost to Public: $0. Respondent's Obligation: Mandatory. Legal Authority: The International...) the accuracy of the Agency's estimate of the burden (including hours and cost) of the...

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

    DEFF Research Database (Denmark)

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

    2006-01-01

    initiatives. Empirically, the question is unsettled. The paper investigates the problem by looking at three revenue policy areas (income and property taxation and user charges) in two countries (Denmark and Norway). It uses data from the municipal level and thus has several hundreds of units to compare...

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

    African Journals Online (AJOL)

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

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

    National Research Council Canada - National Science Library

    Gary Berchowitz; Simon Whitehead

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Qazi Muhammad Adnan HYE

    2010-07-01

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

  6. 47 CFR 32.5060 - Other basic area revenue.

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

    Maniaci, Vincent

    2004-01-01

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

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

    NARCIS (Netherlands)

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

    2015-01-01

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

  9. 47 CFR 36.213 - Network access services revenues.

    Science.gov (United States)

    2010-10-01

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

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

    NARCIS (Netherlands)

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

    2015-01-01

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

  11. Contaminated Coastal Sediments in the Northeastern United States: Changing Sources Over Time

    Science.gov (United States)

    Buchholtz ten Brink, M. R.; Bothner, M. H.; Mecray, E. L.

    2001-05-01

    Regional studies of coastal sediments in the northeastern United States, conducted by the U.S. Geological Survey, show that trace metal contamination from land-based activities has occurred near all major urban centers. Concentrations of metals, such as Cu, Pb, Zn, Hg, and Ag, are 2-5 times background levels in sediments of Boston Harbor, Long Island Sound (LIS), offshore of Gulf of Maine coastal cities, and in the New York Bight (NYB). Contaminant accumulations are strongly influenced by sediment lithology and sediment transport properties in local areas, in addition to proximity to pollutant sources. Inventories are greatest in muddy depo-centers of the NYB, western LIS, and Boston Harbor. Based on sediment cores, the onset of metal contamination in the northeast occurs in the mid-1800s, with inputs increasing in the mid-1900s and decreasing (20-50%) from the 1970s to present. The increases correlate with local population growth and abundance of a bacterial sewage indicator, Clostridium perfringens. Increases of N and Corg in cores also reflect population growth and changing wastewater treatment practices. Corg values reach a high of 6% in buried sediments near the NYB disposal sites. Cores from western LIS have increasing values of C, N, and P in the most recently deposited sediments, in contrast to metal concentrations that have decreased in recent years. Cessation of sludge disposal and reduction of chemical discharges have been effective at reducing inputs; however, contaminated sediment deposits remain in rivers (e.g., the Charles), floodplains (e.g., the Housatonic), and coastal sediments. In the future, high concentrations of metal contaminants stored in buried sediments of marine and fluvial systems are likely to be a lingering and significant source of pollution to coastal environments. Until more effective source-reduction occurs, land-use and industrial practices associated with population growth in the northeast will remain dominant factors for

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

    National Research Council Canada - National Science Library

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

    2009-01-01

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

  13. Source regions of granites and their links to tectonic environment: examples from the western United States

    Science.gov (United States)

    Anthony, Elizabeth Y.

    2005-03-01

    This review, in honor of Ilmari Haapala's retirement, reflects on lessons learned from studies of three granitic systems in western North America: (1) Mesoproterozoic samples from west Texas and east New Mexico; (2) Laramide granitic systems associated with porphyry-copper deposits in Arizona; and (3) granites of the Colorado Mineral Belt. The studies elucidate relationships amongst tectonic setting, source material, and magma chemistry. Mesoproterozoic basement samples are from two different felsic suites with distinct elemental and isotopic compositions. The first suite, the "plutonic province", is dominantly magnesian, calc-alkalic to alkali-calcic, and metaluminous. It has low K 2O/Na 2O and Rb/Sr, and Nd model ages of 1.56 to 1.40 Ga. The second suite, the "Panhandle igneous complex", is magnesian, metaluminous, alkalic, and is part of the Mesoproterozoic belt of magmatism that extends from Finland to southwestern United States. Samples from the Panhandle igneous complex demonstrate three episodes of magmatism: the first pulse was intrusion of quartz monzonite at 1380 to 1370 Ma; the second was comagmatic epizonal granite and rhyolite at 1360 to 1350 Ma. Both of these rock types are high-K to slightly ultra-high-K. The third pulse at 1338 to 1330 Ma was intrusion of ultra-high-K quartz syenite. Nd model ages (1.94 to 1.52 Ga) are distinct from those of the "plutonic province" and systematically older than crystallization ages, implying a substantial crustal input to the magmas. At the Sierrita porphyry-copper deposit in the Mazatzal Province of southeastern Arizona, trace element, Sr, and Nd isotopic compositions were determined for a suite of andesitic and rhyolitic rocks (67 Ma) intruded by granodiorite and granite. Isotopic composition and chemical evolution are well correlated throughout the suite. Andesite has the least negative initial ɛNd (-4.3) and lowest 87Sr/ 86Sr i (0.7069). It is also the oldest and chemically most primitive, having low

  14. Public willingness to pay for a US carbon tax and preferences for spending the revenue

    Science.gov (United States)

    Kotchen, Matthew J.; Turk, Zachary M.; Leiserowitz, Anthony A.

    2017-09-01

    We provide evidence from a nationally representative survey on Americans’ willingness to pay (WTP) for a carbon tax, and public preferences for how potential carbon-tax revenue should be spent. The average WTP for a tax on fossil fuels that increases household energy bills is US177 per year. This translates into an average WTP of 14% more on average for households across the United States, where energy costs differ significantly across states. Regarding the tax revenues, Americans are most in support of using the money to invest in clean energy and infrastructure. There is relatively less support for reducing income or payroll taxes, returning dividends to households, and other expenditure categories. Finally, Americans support using the tax revenues to assist displaced workers in the coal industry enough to compensate each miner nearly US146 000 upon passage of a carbon tax.

  15. Interannual variability of ammonia concentrations over the United States: sources and implications

    Science.gov (United States)

    Schiferl, Luke D.; Heald, Colette L.; Van Damme, Martin; Clarisse, Lieven; Clerbaux, Cathy; Coheur, Pierre-François; Nowak, John B.; Neuman, J. Andrew; Herndon, Scott C.; Roscioli, Joseph R.; Eilerman, Scott J.

    2016-09-01

    The variability of atmospheric ammonia (NH3), emitted largely from agricultural sources, is an important factor when considering how inorganic fine particulate matter (PM2.5) concentrations and nitrogen cycling are changing over the United States. This study combines new observations of ammonia concentration from the surface, aboard aircraft, and retrieved by satellite to both evaluate the simulation of ammonia in a chemical transport model (GEOS-Chem) and identify which processes control the variability of these concentrations over a 5-year period (2008-2012). We find that the model generally underrepresents the ammonia concentration near large source regions (by 26 % at surface sites) and fails to reproduce the extent of interannual variability observed at the surface during the summer (JJA). Variability in the base simulation surface ammonia concentration is dominated by meteorology (64 %) as compared to reductions in SO2 and NOx emissions imposed by regulation (32 %) over this period. Introduction of year-to-year varying ammonia emissions based on animal population, fertilizer application, and meteorologically driven volatilization does not substantially improve the model comparison with observed ammonia concentrations, and these ammonia emissions changes have little effect on the simulated ammonia concentration variability compared to those caused by the variability of meteorology and acid-precursor emissions. There is also little effect on the PM2.5 concentration due to ammonia emissions variability in the summer when gas-phase changes are favored, but variability in wintertime emissions, as well as in early spring and late fall, will have a larger impact on PM2.5 formation. This work highlights the need for continued improvement in both satellite-based and in situ ammonia measurements to better constrain the magnitude and impacts of spatial and temporal variability in ammonia concentrations.

  16. Source apportionment of biogenic contributions to ozone formation over the United States

    Science.gov (United States)

    Zhang, Rui; Cohan, Alexander; Pour Biazar, Arastoo; Cohan, Daniel S.

    2017-09-01

    Vegetation is the leading emitter of volatile organic compounds (VOC), a key ingredient for ozone formation. The contribution of biogenic VOC (BVOC) emissions to regional ozone formation needs better quantification so that air quality regulators can effectively design emission control strategies. One of the key uncertainties for modeling BVOC emissions comes from the estimation of photosynthetically active radiation (PAR) reaching canopy. Satellite insolation retrieval data provide an alternative to prognostic meteorological models for representing the spatial and temporal variations of PAR. In this study, biogenic emission estimates generated with the MEGAN and BEIS biogenic emissions models using satellite or prognostic PAR are used to examine the contribution of BVOC to ozone in the United States. The Comprehensive Air Quality Model with Extensions (CAMx) is applied with Ozone Source Apportionment Technology (OSAT) and brute force zero-out sensitivity runs to quantify the biogenic contributions to ozone formation during May through September 2011. The satellite PAR retrievals are on average lower than modeled PAR and exhibit better agreement with SCAN and SURFRAD network measurements. Using satellite retrievals instead of modeled PAR reduces BEIS and MEGAN estimates of isoprene by an average of 3%-4% and 9%-12%, respectively. The simulations still overestimate observed ground-level isoprene concentrations by a factor of 1.1 for BEIS and 2.6 for MEGAN. The spatial pattern of biogenic ozone contribution diagnosed from OSAT differs from the brute force zero-out sensitivity results, with the former more smoothly distributed and the latter exhibiting peak impacts near metropolitan regions with intense anthropogenic NOx emissions. OSAT tends to apportion less ozone to biogenics as BVOC emissions increase, since that shifts marginal ozone formation toward more NOx-limited conditions. By contrast, zero-out source apportionment of ozone to biogenics increases with BVOC

  17. Are biogenic emissions a significant source of summertime atmospheric toluene in rural Northeastern United States?

    Directory of Open Access Journals (Sweden)

    M. L. White

    2008-06-01

    Full Text Available Summertime atmospheric toluene enhancements at Thompson Farm in the rural northeastern United States were unexpected and resulted in a toluene/benzene seasonal pattern that was distinctly different from that of other anthropogenic volatile organic compounds. Consequentially, three hydrocarbon sources were investigated for potential contributions to the enhancements during 2004–2006. These included: 1 increased warm season fuel evaporation coupled with changes in reformulated gasoline (RFG content to meet U.S. EPA summertime volatility standards, 2 local industrial emissions and 3 local vegetative emissions. The contribution of fuel evaporation emission to summer toluene mixing ratios was estimated to range from 16 to 30 pptv d−1, and did not fully account for the observed enhancements (20–50 pptv in 2004–2006. Static chamber measurements of alfalfa, a crop at Thompson Farm, and dynamic branch enclosure measurements of loblolly pine trees in North Carolina suggested vegetative emissions of 5 and 12 pptv d−1 for crops and coniferous trees, respectively. Toluene emission rates from alfalfa are potentially much larger as these plants were only sampled at the end of the growing season. Measured biogenic fluxes were on the same order of magnitude as the influence from gasoline evaporation and industrial sources (regional industrial emissions estimated at 7 pptv d−1 and indicated that local vegetative emissions make a significant contribution to summertime toluene enhancements. Additional studies are needed to characterize the variability and factors controlling toluene emissions from alfalfa and other vegetation types throughout the growing season.

  18. Maximizing clinical revenues of psychiatric consultation-liaison services. An economic commentary.

    Science.gov (United States)

    Koran, L M; Foley, T

    1994-01-01

    Clinical revenues rarely suffice to support an academic psychiatric consultation-liaison (C-L) service. Nonetheless, the revenue provides a major source of financial support. The authors describe ten steps that can help maximize the financial return from the C-L service's clinical efforts. The steps range from establishing a reasonable fee schedule and creating an efficient charge document, through educating residents and faculty physicians about documentation requirements, to billing quickly and insisting on meaningful monthly reports from the faculty practice plan. A number of "magic phrases" (proper and key wording for reimbursement) are described in detail that can markedly reduce documentation requirements.

  19. 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.

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

    Directory of Open Access Journals (Sweden)

    Serkan Benk

    2010-10-01

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

  1. New source and detector technology for the realization of photometric units

    Science.gov (United States)

    Dönsberg, Timo; Pulli, Tomi; Poikonen, Tuomas; Baumgartner, Hans; Vaskuri, Anna; Sildoja, Meelis; Manoocheri, Farshid; Kärhä, Petri; Ikonen, Erkki

    2014-12-01

    The production of incandescent light bulbs is bound to end, as incandescent lighting is being phased out globally in favour of more energy-efficient and sustainable solutions. Temporally stable light-emitting diodes (LEDs) are potential candidates to replace incandescent lamps as photometric source standards. However, traditional V(λ) filter based photometers may have large uncertainty when LEDs are measured instead of incandescent lamps. This is due to the narrow and complicated spectra of LEDs. When the spectra of LEDs are limited to the visible wavelength range, new silicon detector technology can be advantageously exploited in photometry. We present a novel method—based on the recently introduced Predictable Quantum Efficient Detector (PQED)—for the realization of photometric units which completely eliminates the need to use V(λ) filters. Instead, the photometric weighting is taken into account numerically by measuring the relative spectral irradiance. The illuminance values of a blue and a red LED were determined using the new method and a conventional reference photometer. The values obtained by the two methods deviated from each other by -0.06% and 0.48% for the blue and red LED, respectively. The PQED-based values have much lower standard uncertainty (0.17% to 0.18%) than the uncertainty of the values based on the conventional photometer (0.46% to 0.51%).

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

    Directory of Open Access Journals (Sweden)

    C. Luis Ramírez-Rojas

    1986-03-01

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

  3. DUSTMS-D: DISPOSAL UNIT SOURCE TERM - MULTIPLE SPECIES - DISTRIBUTED FAILURE DATA INPUT GUIDE.

    Energy Technology Data Exchange (ETDEWEB)

    SULLIVAN, T.M.

    2006-01-01

    Performance assessment of a low-level waste (LLW) disposal facility begins with an estimation of the rate at which radionuclides migrate out of the facility (i.e., the source term). The focus of this work is to develop a methodology for calculating the source term. In general, the source term is influenced by the radionuclide inventory, the wasteforms and containers used to dispose of the inventory, and the physical processes that lead to release from the facility (fluid flow, container degradation, wasteform leaching, and radionuclide transport). Many of these physical processes are influenced by the design of the disposal facility (e.g., how the engineered barriers control infiltration of water). The complexity of the problem and the absence of appropriate data prevent development of an entirely mechanistic representation of radionuclide release from a disposal facility. Typically, a number of assumptions, based on knowledge of the disposal system, are used to simplify the problem. This has been done and the resulting models have been incorporated into the computer code DUST-MS (Disposal Unit Source Term-Multiple Species). The DUST-MS computer code is designed to model water flow, container degradation, release of contaminants from the wasteform to the contacting solution and transport through the subsurface media. Water flow through the facility over time is modeled using tabular input. Container degradation models include three types of failure rates: (a) instantaneous (all containers in a control volume fail at once), (b) uniformly distributed failures (containers fail at a linear rate between a specified starting and ending time), and (c) gaussian failure rates (containers fail at a rate determined by a mean failure time, standard deviation and gaussian distribution). Wasteform release models include four release mechanisms: (a) rinse with partitioning (inventory is released instantly upon container failure subject to equilibrium partitioning (sorption) with

  4. CNOOC Revenue Gains Dramatically on Rising Prices

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

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

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

    Science.gov (United States)

    Geer, Robert; Smith, Jim

    2004-03-01

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

  6. The Newsvendor Problem with Advertising Revenue

    OpenAIRE

    Zhengping Wu; Wanshan Zhu; Pascale Crama

    2011-01-01

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

  7. Tax Unit Boundaries

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  8. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2001-02. ED.Tabs. NCES 2004?341

    Science.gov (United States)

    Cohen, Crecilla; Johnson, Frank.

    2004-01-01

    This brief publication contains basic revenue and expenditure data, by state, for public elementary and secondary education for school year 2001-02. It contains state-level data on revenues by source and expenditures by function, including expenditures per pupil. Contains a list of figures and list of tables. (Contains 2 figures and 7 tables.)

  9. 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…

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-06-01

    analysis also shows that generators face revenue sufficiency challenges in this ERCOT-like energy-only market model; net revenues provided by the market in all base markup cases and sensitivity scenarios (except when a large fraction of the existing coal fleet is retired) are not sufficient to justify investments in new capacity for thermal and nuclear power units. Overall, the work described in this paper points to the need for improved behavioral models of electricity markets to more accurately study current and potential market design issues that could arise in systems with high penetrations of renewable generation.

  11. Concentrations and Sources of Airborne Particles in a Neonatal Intensive Care Unit

    Science.gov (United States)

    Licina, Dusan; Bhangar, Seema; Brooks, Brandon; Baker, Robyn; Firek, Brian; Tang, Xiaochen; Morowitz, Michael J.; Banfield, Jillian F.; Nazaroff, William W.

    2016-01-01

    Premature infants in neonatal intensive care units (NICUs) have underdeveloped immune systems, making them susceptible to adverse health consequences from air pollutant exposure. Little is known about the sources of indoor airborne particles that contribute to the exposure of premature infants in the NICU environment. In this study, we monitored the spatial and temporal variations of airborne particulate matter concentrations along with other indoor environmental parameters and human occupancy. The experiments were conducted over one year in a private-style NICU. The NICU was served by a central heating, ventilation and air-conditioning (HVAC) system equipped with an economizer and a high-efficiency particle filtration system. The following parameters were measured continuously during weekdays with 1-min resolution: particles larger than 0.3 μm resolved into 6 size groups, CO2 level, dry-bulb temperature and relative humidity, and presence or absence of occupants. Altogether, over sixteen periods of a few weeks each, measurements were conducted in rooms occupied with premature infants. In parallel, a second monitoring station was operated in a nearby hallway or at the local nurses’ station. The monitoring data suggest a strong link between indoor particle concentrations and human occupancy. Detected particle peaks from occupancy were clearly discernible among larger particles and imperceptible for submicron (0.3–1 μm) particles. The mean indoor particle mass concentrations averaged across the size range 0.3–10 μm during occupied periods was 1.9 μg/m3, approximately 2.5 times the concentration during unoccupied periods (0.8 μg/m3). Contributions of within-room emissions to total PM10 mass in the baby rooms averaged 37–81%. Near-room indoor emissions and outdoor sources contributed 18–59% and 1–5%, respectively. Airborne particle levels in the size range 1–10 μm showed strong dependence on human activities, indicating the importance of indoor

  12. Concentrations and Sources of Airborne Particles in a Neonatal Intensive Care Unit.

    Directory of Open Access Journals (Sweden)

    Dusan Licina

    Full Text Available Premature infants in neonatal intensive care units (NICUs have underdeveloped immune systems, making them susceptible to adverse health consequences from air pollutant exposure. Little is known about the sources of indoor airborne particles that contribute to the exposure of premature infants in the NICU environment. In this study, we monitored the spatial and temporal variations of airborne particulate matter concentrations along with other indoor environmental parameters and human occupancy. The experiments were conducted over one year in a private-style NICU. The NICU was served by a central heating, ventilation and air-conditioning (HVAC system equipped with an economizer and a high-efficiency particle filtration system. The following parameters were measured continuously during weekdays with 1-min resolution: particles larger than 0.3 μm resolved into 6 size groups, CO2 level, dry-bulb temperature and relative humidity, and presence or absence of occupants. Altogether, over sixteen periods of a few weeks each, measurements were conducted in rooms occupied with premature infants. In parallel, a second monitoring station was operated in a nearby hallway or at the local nurses' station. The monitoring data suggest a strong link between indoor particle concentrations and human occupancy. Detected particle peaks from occupancy were clearly discernible among larger particles and imperceptible for submicron (0.3-1 μm particles. The mean indoor particle mass concentrations averaged across the size range 0.3-10 μm during occupied periods was 1.9 μg/m3, approximately 2.5 times the concentration during unoccupied periods (0.8 μg/m3. Contributions of within-room emissions to total PM10 mass in the baby rooms averaged 37-81%. Near-room indoor emissions and outdoor sources contributed 18-59% and 1-5%, respectively. Airborne particle levels in the size range 1-10 μm showed strong dependence on human activities, indicating the importance of indoor

  13. 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...

  14. Pricing strategies for combination pediatric vaccines and their impact on revenue: Pediarix or Pentacel?

    Science.gov (United States)

    Robbins, Matthew J; Jacobson, Sheldon H; Sewell, Edward C

    2010-03-01

    This paper analyzes pricing strategies for pediatric combination vaccines and their impact on the United States pediatric vaccine market. Three pharmaceutical companies compete pairwise with each other over the sale of vaccines containing two or three antigens per injection. Specific emphasis is placed on examining the competition between two pentavalent vaccines: GlaxoSmithKline's Pediarix (DTaP-HepB-IPV) and Sanofi Pasteur's Pentacel (DTaP-IPV/Hib). The main contribution of the paper is to provide a methodology for analyzing pricing strategies of directly competing, partially overlapping, and mutually exclusive combination vaccines in the United States pediatric vaccine market, with the goal of maximizing each pharmaceutical company's expected revenue. The resulting analysis shows that Pentacel is not competitively priced when compared to Pediarix, its strongest competitor, for federal contract prices ending 31 March 2010. Accordingly, Sanofi Pasteur should expect to generate low revenue upon market entry, while Pediarix remains well priced, with GlaxoSmithKline able to generate a high level of revenue at the expense of Sanofi Pasteur. The proposed pricing approach suggests an appropriate price for Pentacel whereby a substantial increase in expected revenue can be realized.

  15. 26 CFR 521.102 - Applicable provisions of the Internal Revenue Code.

    Science.gov (United States)

    2010-04-01

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

  16. Development of Proof-of-Concept Units for the Advanced Medium-Sized Mobile Power Sources (AMMPS) Program

    Energy Technology Data Exchange (ETDEWEB)

    Andriulli, JB

    2002-04-03

    The purpose of this report is to document the development of the proof-of-concept units within the Advanced Medium-sized Mobile Power Sources (AMMPS) program. The design used a small, lightweight diesel engine, a permanent magnet alternator, power electronics and digital controls as outlined in the philosophy detailed previously. One small proof-of-concept unit was completed and delivered to the military. The unit functioned well but was not optimized at the time of delivery to the military. A tremendous amount of experience was gained during this phase that can be used in the development of any follow-on AMMPS production systems. Lessons learned and recommendations for follow-on specifications are provided. The unit demonstrated that significant benefits are possible with the new design philosophy. Trade-offs will have to be made but many of the advantages appear to be within the technical grasp of the market.

  17. Tariffs Ranking in Mixed Oligopoly with Revenue Constraint

    Directory of Open Access Journals (Sweden)

    Leonard F. S. Wang

    2011-01-01

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

  18. 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

  19. CNOOC Sales Revenues Rise Significantly in 2008

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

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

  20. Three payer strategies to increase revenue.

    Science.gov (United States)

    Larch, Sara M

    2012-01-01

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

  1. Seigniorage revenue and monetary policy: some preliminary evidence

    OpenAIRE

    Joseph H. Haslag

    1998-01-01

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

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

    OpenAIRE

    Elyasi, Yousef; Rahimi, Mohammad

    2012-01-01

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

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

    Science.gov (United States)

    Blair, Kelley; Dunn, Elaine

    2015-02-01

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

  4. 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.

  5. 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...

  6. 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.

  7. 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.

  8. Point sources of emerging contaminants along the Colorado River Basin: Source water for the arid Southwestern United States

    Science.gov (United States)

    Jones-Lepp, Tammy L.; Sanchez, Charles; Alvarez, David A.; Wilson, Doyle C.; Taniguchi-Fu, Randi-Laurant

    2012-01-01

    Emergingcontaminants (ECs) (e.g., pharmaceuticals, illicit drugs, personal care products) have been detected in waters across the UnitedStates. The objective of this study was to evaluate pointsources of ECs along the ColoradoRiver, from the headwaters in Colorado to the Gulf of California. At selected locations in the ColoradoRiver Basin (sites in Colorado, Utah, Nevada, Arizona, and California), waste stream tributaries and receiving surface waters were sampled using either grab sampling or polar organic chemical integrative samplers (POCIS). The grab samples were extracted using solid-phase cartridge extraction (SPE), and the POCIS sorbents were transferred into empty SPEs and eluted with methanol. All extracts were prepared for, and analyzed by, liquid chromatography-electrospray-ion trap mass spectrometry (LC-ESI-ITMS). Log Dow values were calculated for all ECs in the study and compared to the empirical data collected. POCIS extracts were screened for the presence of estrogenic chemicals using the yeast estrogen screen (YES) assay. Extracts from the 2008 POCIS deployment in the Las Vegas Wash showed the second highest estrogenicity response. In the grab samples, azithromycin (an antibiotic) was detected in all but one urban waste stream, with concentrations ranging from 30 ng/L to 2800 ng/L. Concentration levels of azithromycin, methamphetamine and pseudoephedrine showed temporal variation from the Tucson WWTP. Those ECs that were detected in the main surface water channels (those that are diverted for urban use and irrigation along the ColoradoRiver) were in the region of the limit-of-detection (e.g., 10 ng/L), but most were below detection limits.

  9. 77 FR 22067 - Publication of Inflation Adjustment Factor, Nonconventional Source Fuel Credit, and Reference...

    Science.gov (United States)

    2012-04-12

    ... Internal Revenue Service Publication of Inflation Adjustment Factor, Nonconventional Source Fuel Credit, and Reference Price for Calendar Year 2011 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: Publication of the inflation adjustment factor, nonconventional source fuel credit, and...

  10. A national reconnaissance for pharmaceuticals and other organic wastewater contaminants in the United States - II) Untreated drinking water sources

    Science.gov (United States)

    Focazio, M.J.; Kolpin, D.W.; Barnes, K.K.; Furlong, E.T.; Meyer, M.T.; Zaugg, S.D.; Barber, L.B.; Thurman, M.E.

    2008-01-01

    Numerous studies have shown that a variety of manufactured and natural organic compounds such as pharmaceuticals, steroids, surfactants, flame retardants, fragrances, plasticizers and other chemicals often associated with wastewaters have been detected in the vicinity of municipal wastewater discharges and livestock agricultural facilities. To provide new data and insights about the environmental presence of some of these chemicals in untreated sources of drinking water in the United States targeted sites were sampled and analyzed for 100 analytes with sub-parts per billion detection capabilities. The sites included 25 ground- and 49 surface-water sources of drinking water serving populations ranging from one family to over 8 million people.

  11. 26 CFR 31.3401(a)(8)(C)-1 - Remuneration for services performed in Puerto Rico by citizen of the United States.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Remuneration for services performed in Puerto... Source § 31.3401(a)(8)(C)-1 Remuneration for services performed in Puerto Rico by citizen of the United States. (a) Remuneration paid for services performed within Puerto Rico for an employer (other than...

  12. Top sources of dietary sodium from birth to 24 months, United States, 2003-2010

    Science.gov (United States)

    Sodium intake is high among U.S. children. Data are limited on the dietary sources of sodium, especially from birth to age 24 months. The objective of this study was to identify top sources of dietary sodium among U.S. children from birth to 24 months. For this study, we used data from the Nation...

  13. Activation process in excitable systems with multiple noise sources: Large number of units

    CERN Document Server

    Franović, Igor; Todorović, Kristina; Kostić, Srđan; Burić, Nikola

    2015-01-01

    We study the activation process in large assemblies of type II excitable units whose dynamics is influenced by two independent noise terms. The mean-field approach is applied to explicitly demonstrate that the assembly of excitable units can itself exhibit macroscopic excitable behavior. In order to facilitate the comparison between the excitable dynamics of a single unit and an assembly, we introduce three distinct formulations of the assembly activation event. Each formulation treats different aspects of the relevant phenomena, including the threshold-like behavior and the role of coherence of individual spikes. Statistical properties of the assembly activation process, such as the mean time-to-first pulse and the associated coefficient of variation, are found to be qualitatively analogous for all three formulations, as well as to resemble the results for a single unit. These analogies are shown to derive from the fact that global variables undergo a stochastic bifurcation from the stochastically stable fix...

  14. 22 CFR 228.13 - Special source rules requiring procurement from the United States.

    Science.gov (United States)

    2010-04-01

    ... must be procured in the United States if the domestic price is less than parity, unless the commodity... buses, motorcycles, scooters, motorized bicycles and utility vehicles. Excluded from this definition are...

  15. Communities with Source Separated Organics Programs, United States, 2015, EPA Region 9

    Data.gov (United States)

    U.S. Environmental Protection Agency — This GIS dataset contains polygon features that represent communities with residential organics collection programs in the United States. EPA used US Census Bureau...

  16. PLACE AND ROLE OF THE STRUCTURAL FUNDS IN THE LOCAL BUDGET REVENUES

    Directory of Open Access Journals (Sweden)

    CRISTINEL ICHIM

    2016-06-01

    Full Text Available In this study we aim to analyse the place and role manifested within local budgets of Romania by a new category of revenues available to local authorities namely those from the Structural and Cohesion Funds of the EU. At the beginning of our scientific approach we have outlined the scope of local government revenues highlighting that in the section development of local budgets are also set off funds from the European Union. The research continues with a characterization of the structural funds in which, on the one hand, we have emphasized their importance to the development of territorial administrative units in Romania and on the other hand we showed some difficulties arising in the process of absorption of European funds. The analysis of financial resources from the EU funds within the local budgets from Romania is the last part of the article and is based on the quantitative analysis of the budget indicator, "amounts of the EU in the payments made and pre-financing" from existing data in the Statistical Yearbook of Romania, and highlights the place occupied by such income within local public revenues. This analysis shows that local public authorities from Romania have made significant progress in terms of accessing European funds, their share in total revenues of local budgets increased during 2008-2014.

  17. The pediatric intensive care unit business model.

    Science.gov (United States)

    Schleien, Charles L

    2013-06-01

    All pediatric intensivists need a primer on ICU finance. The author describes potential alternate revenue sources for the division. Differentiating units by size or academic affiliation, the author describes drivers of expense. Strategies to manage the bottom line including negotiations for hospital services are covered. Some of the current trends in physician productivity and its described metrics, with particular focus on clinical FTE management is detailed. Methods of using this data to enhance revenue are discussed. Some of the other current trends in the ICU business related to changes at the federal and state level as well as in the insurance sector, moving away from fee-for-service are covered. Copyright © 2013 Elsevier Inc. All rights reserved.

  18. Heroin-related overdose: The unexplored influences of markets, marketing and source-types in the United States

    OpenAIRE

    Mars, Sarah G.; Fessel, Jason N.; Bourgois, Philippe; Montero, Fernando; Karandinos, George; Ciccarone, Daniel

    2015-01-01

    Heroin overdose, more accurately termed ‘heroin-related overdose’ due to the frequent involvement of other drugs, is the leading cause of mortality among regular heroin users. (Degenhardt et al., 2010) Heroin injectors are at greater risk of hospital admission for heroin-related overdose (HOD) in the eastern United States where Colombian-sourced powder heroin is sold than in the western US where black ‘tar’ heroin predominates. (Unick et al., 2014) This paper examines under-researched influen...

  19. 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...

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

    Science.gov (United States)

    Weston, Margaret

    2010-01-01

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

  1. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

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

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

    Science.gov (United States)

    Drake, Jeff; Kane, Cheri

    2009-09-01

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

  3. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

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

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

    Science.gov (United States)

    Casabona, Patrick; Shoaf, Victoria

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

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

    Science.gov (United States)

    Saharia, Devendra

    2014-09-01

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

  6. 47 CFR 32.5040 - Private line revenue.

    Science.gov (United States)

    2010-10-01

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

  7. Revenue enhancement through total quality management/continuous quality improvement (TQM/CQI) in outpatient coding and billing.

    Science.gov (United States)

    Dwore, R B; Murray, B P; Parsons, R J; Smith, P M; Vorderer, L H

    1995-01-01

    To survive and thrive, rural hospitals are seeking enhanced revenues. This study focuses on outpatient laboratory and radiology coding and billing accuracy in a nonrandom sample of seven rural hospitals in a Western state. Information was gathered on (1) procedures incorrectly coded, (2) potential revenue increases from correct coding and billing, (3) barriers to implementing changes, and (4) perceived audit value. The identified major source of potential revenue enhancement was increased fees from private payers. Correct coding and billing to Medicare and Medicaid offered the potential of additional revenue. Participating administrators appreciated the validation of coding and billing practices and identification of potential enhanced revenues. Five of seven hospitals (71.4%) selectively implemented recommended changes. Complete compliance with recommended changes was limited by barriers of tradition, competition, and reimbursement, which must be overcome to realize successful implementation. Joint Commission on Accreditation of Healthcare Organization's (JCAHO) new Total Quality Management/Continuous Quality Improvement (TQM/CQI) emphasis provides an opportunity for revenue enhancement through coding/billing assessments and interdepartmental focus and coordination.

  8. Organizational Mission and Revenue Diversification among Non-profit Sports Clubs

    Directory of Open Access Journals (Sweden)

    Christoph Breuer

    2013-11-01

    Full Text Available The beneficial effects of diversified income portfolios are well documented in previous research on non-profit organizations. This study examines how different types of organizational missions affect the level of revenue diversification of organizations in one industry, a question that was neglected in previous research. Based on contingency theory, it is assumed that different missions are associated with different funding sources. Since missions can be complementary or conflicting, specific attention needs to be paid to the combination of missions. The sport sector is chosen as an empirical setting because non-profit sports clubs can have various missions while their overall purpose is promoting sport. Panel data from a nationwide survey of non-profit sports clubs in Germany are used for the analysis. The regression results show that revenue diversification is significantly determined by organizational mission. Historically, typical mission statements like promoting elite sport, tradition, conviviality, non-sport programs, and youth sport have a positive effect on revenue diversification, while clubs with a commercial orientation and a focus on leisure and health sport have more concentrated revenues. The findings have implications for club management in the sense that some missions are associated with higher financial risk and that the combination of missions should be chosen carefully.

  9. Health planners and local public finance--the case for revenue sharing.

    Science.gov (United States)

    Rocheleau, B; Warren, S

    1980-01-01

    Little attention has been paid by health planners or researchers to questions of local public finance. However, a review of the literature concerning general revenue sharing (GRS) funds indicated that about $400 million per year from this source is spent on health services and resources. GRS funds, about $6.4 billion per year, are distributed to more than 39,000 State, county, and city governments. The 1976 amendments to the General Revenue Sharing Act eliminated restrictions on the use of the funds, and they can be employed as matching funds for other Federal monies. An exploratory study of the use of GRS funds for health purposes was conducted in several localities, with particular attention to the health systems agencies. Its results confirmed that there are wide variations among localities in the use of revenue-sharing funds to support health services. Also, not only did the health systems agencies' officials have little impact on the allocation of revenue sharing funds, but only in one locale had an HSA official taken a direct role in the budgetary process. Health planners, who were interviewed during the study, described what they considered their agencies' proper role in local budgetary matters.

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

    Directory of Open Access Journals (Sweden)

    Samuel B Biitir

    2015-06-01

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

  11. 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.

  12. Carbon dioxide sources and oilfields in a nine-state area of the southwest United States

    Energy Technology Data Exchange (ETDEWEB)

    Finney, R.E.; Heath, L.J.

    1977-04-01

    Data on the prospective available CO/sub 2/ in a nine-state area of the Southwest were collected from scattered sources and compiled to make the information readily available to operators who may be interested in using CO/sub 2/ techniques for enhanced oilfield recoveries. Maps of the oilfields in the area studied are provided so that location of supply source can be related to possible point of use. The best potential sources of CO/sub 2/ are flue gas from electric generating plants, flue gas from cement plants, output from ammonia plants and natural gas reservoirs. The CO/sub 2/ sources are listed by states and include the operator's name, location name, county, and average available amounts of CO/sub 2/.

  13. Network channel allocation and revenue maximization

    Science.gov (United States)

    Hamalainen, Timo; Joutsensalo, Jyrki

    2002-09-01

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

  14. Will the use of a carbon tax for revenue generation produce an incentive to continue carbon emissions?

    Science.gov (United States)

    Wang, Rong; Moreno-Cruz, Juan; Caldeira, Ken

    2017-05-01

    Integrated assessment models are commonly used to generate optimal carbon prices based on an objective function that maximizes social welfare. Such models typically project an initially low carbon price that increases with time. This framework does not reflect the incentives of decision makers who are responsible for generating tax revenue. If a rising carbon price is to result in near-zero emissions, it must ultimately result in near-zero carbon tax revenue. That means that at some point, policy makers will be asked to increase the tax rate on carbon emissions to such an extent that carbon tax revenue will fall. Therefore, there is a risk that the use of a carbon tax to generate revenue could eventually create a perverse incentive to continue carbon emissions in order to provide a continued stream of carbon tax revenue. Using the Dynamic Integrated Climate Economy (DICE) model, we provide evidence that this risk is not a concern for the immediate future but that a revenue-generating carbon tax could create this perverse incentive as time goes on. This incentive becomes perverse at about year 2085 under the default configuration of DICE, but the timing depends on a range of factors including the cost of climate damages and the cost of decarbonizing the global energy system. While our study is based on a schematic model, it highlights the importance of considering a broader spectrum of incentives in studies using more comprehensive integrated assessment models. Our study demonstrates that the use of a carbon tax for revenue generation could potentially motivate implementation of such a tax today, but this source of revenue generation risks motivating continued carbon emissions far into the future.

  15. Dietary Sources of Phosphorus among Adults in the United States: Results from NHANES 2001-2014.

    Science.gov (United States)

    McClure, Scott T; Chang, Alex R; Selvin, Elizabeth; Rebholz, Casey M; Appel, Lawrence J

    2017-01-30

    Interest in the health effects of dietary phosphorus is burgeoning, yet sources and trends in phosphorus consumption have not been well characterized. We describe trends in and primary sources of dietary phosphorus in a nationally representative sample of 34,741 US adults, 20+ years old (NHANES 2001-2014). Dietary sources of phosphorus were estimated in nine food groups and 26 food categories. Phosphorus consumption was expressed in absolute intake, phosphorus density, and proportion contributed by dietary sources. Between 2001 and 2014, dietary phosphorus intake increased from 1345 to 1399 mg/day (p-trend = 0.02), while calorie intake slightly declined (p-trend = 0.1). Grains were the largest dietary phosphorus source, followed by meats, and milk products. Soft drinks accounted for just 3.3% of total dietary phosphorus. Phosphorus intake from grains increased 68 mg/day (p phosphorus intake and the phosphorus density of the diet are increasing. Grains are an important dietary phosphorus source that has increased in total consumption and phosphorus density. Further research is needed to determine if this is due to individuals' selection of grains or the composition of those available.

  16. Dietary Sources of Phosphorus among Adults in the United States: Results from NHANES 2001–2014

    Science.gov (United States)

    McClure, Scott T.; Chang, Alex R.; Selvin, Elizabeth; Rebholz, Casey M.; Appel, Lawrence J.

    2017-01-01

    Interest in the health effects of dietary phosphorus is burgeoning, yet sources and trends in phosphorus consumption have not been well characterized. We describe trends in and primary sources of dietary phosphorus in a nationally representative sample of 34,741 US adults, 20+ years old (NHANES 2001–2014). Dietary sources of phosphorus were estimated in nine food groups and 26 food categories. Phosphorus consumption was expressed in absolute intake, phosphorus density, and proportion contributed by dietary sources. Between 2001 and 2014, dietary phosphorus intake increased from 1345 to 1399 mg/day (p-trend = 0.02), while calorie intake slightly declined (p-trend = 0.1). Grains were the largest dietary phosphorus source, followed by meats, and milk products. Soft drinks accounted for just 3.3% of total dietary phosphorus. Phosphorus intake from grains increased 68 mg/day (p < 0.001), 25 mg/day from meats (p = 0.02), and decreased 75 mg/day (p < 0.001) from milk products. Dietary phosphorus intake and the phosphorus density of the diet are increasing. Grains are an important dietary phosphorus source that has increased in total consumption and phosphorus density. Further research is needed to determine if this is due to individuals’ selection of grains or the composition of those available. PMID:28146091

  17. Social and Economic Statistics in the United Kingdom: A Review of Information Sources.

    Science.gov (United States)

    Tanenbaum, Eric; Nunez, Alfonso

    1982-01-01

    A new system is needed to monitor socioeconomic statistical data for the United Kingdom (UK). The current state of UK socioeconomic statistics, an assessment of methods used to communicate available information, and the resource requirements of a successful monitoring service are discussed. (AM)

  18. Local Government Units in Indonesia: Demographic Attributes and Differences in Financial Condition

    Directory of Open Access Journals (Sweden)

    Rusmin Rusmin

    2014-06-01

    Full Text Available This study examines the outcome of decentralisation reforms in Indonesia, focusing on the association between demographic characteristics and differences in the financial condition of local governments units. It investigates cross-sectional data pertaining to demographic characteristics and financial statements audited by the Supreme Audit Body of 419 Indonesian local government units for the fiscal year 2007. It utilises demographic attributes including scope of entity, location, tenure (date of entry, gender, human development index (HDI and size of local governments to explain differences in the financial condition of Indonesia’s local government. Local government financial condition is proxied by quick ratio, debt ratio, services ratio, and ratio of local to total revenues. The results suggest that scope and location of local government units help explain all of the financial condition variables. The findings further infer that local government units domiciled in Java tend to report better financial conditions relative to those domiciled in other islands. Our results also show that local government units with greater female populations and higher HDI are more likely to have a local authority that (1 has better ability to finance their general services from their unrestricted net assets, and (2 has greater ability to earn more revenues from local sources. Finally, this study documents that the larger the population of a local government unit, the higher its liquidity position, the stronger its ability to funding general services, and the greater its possibility earning revenues from its local sources.

  19. Unraveling the sources of ground level ozone in the Intermountain Western United States using Pb isotopes

    Energy Technology Data Exchange (ETDEWEB)

    Christensen, John N. [Lawrence Berkeley National Laboratory, Berkeley, CA (United States); Weiss-Penzias, Peter [University of California at Santa Cruz, Santa Cruz, CA (United States); Fine, Rebekka [University of Nevada, Reno, NV (United States); McDade, Charles E.; Trzepla, Krystyna [University of California at Davis, Crocker Nuclear Laboratory, Davis, CA (United States); Brown, Shaun T. [Lawrence Berkeley National Laboratory, Berkeley, CA (United States); Gustin, Mae Sexauer [University of Nevada, Reno, NV (United States)

    2015-10-15

    Ozone as an atmospheric pollutant is largely produced by anthropogenic precursors and can significantly impact human and ecosystem health, and climate. The U.S. Environmental Protection Agency has recently proposed lowering the ozone standard from 75 ppbv (MDA8 = Maximum Daily 8-Hour Average) to between 65 and 70 ppbv. This will result in remote areas of the Intermountain West that includes many U.S. National Parks being out of compliance, despite a lack of significant local sources. We used Pb isotope fingerprinting and back-trajectory analysis to distinguish sources of imported ozone to Great Basin National Park in eastern Nevada. During discrete Chinese Pb events (> 1.1 ng/m{sup 3} & > 80% Asian Pb) trans-Pacific transported ozone was 5 ± 5.5 ppbv above 19 year averages for those dates. In contrast, concentrations during regional transport from the Los Angeles and Las Vegas areas were 15 ± 2 ppbv above the long-term averages, and those characterized by high-altitude transport 3 days prior to sampling were 19 ± 4 ppbv above. However, over the study period the contribution of trans-Pacific transported ozone increased at a rate of 0.8 ± 0.3 ppbv/year, suggesting that Asian inputs will exceed regional and high altitude sources by 2015–2020. All of these sources will impact regulatory compliance with a new ozone standard, given increasing global background. - Highlights: • Ozone can significantly impact human and ecosystem health and climate. • Pb isotopes and back-trajectory analysis were used to distinguish sources of O{sub 3}. • Baseline concentrations in the Western US are ~ 54 ppbv. • During discrete Asia events O{sub 3} increased by 5 ± 5.5 ppbv and during S CA events by 15 ± 2 ppbv. • Data indicate that Asian ozone inputs will exceed other sources by 2015–2020.

  20. sources

    Directory of Open Access Journals (Sweden)

    Shu-Yin Chiang

    2002-01-01

    Full Text Available In this paper, we study the simplified models of the ATM (Asynchronous Transfer Mode multiplexer network with Bernoulli random traffic sources. Based on the model, the performance measures are analyzed by the different output service schemes.

  1. Factors associated with sources, transport, and fate of volatile organic compounds and their mixtures in aquifers of the United States

    Science.gov (United States)

    Squillace, P.J.; Moran, M.J.

    2007-01-01

    Factors associated with sources, transport, and fate of volatile organic compounds (VOCs) in groundwater from aquifers throughout the United States were evaluated using statistical methods. Samples were collected from 1631 wells throughout the conterminous United States between 1996 and 2002 as part of the National Water-Quality Assessment (NAWQA) Program of the U.S. Geological Survey. Water samples from wells completed in aquifers used to supply drinking water were analyzed for more than 50 VOCs. Wells were primarily rural domestic water supplies (1184), followed by public water supplies (216); the remaining wells (231) supplied a variety of uses. The median well depth was 50 meters. Age-date information shows that about 60% of the samples had a fraction of water recharged after 1953. Chloroform, toluene, 1,2,4-trimethylbenzene, and perchloroethene were some of the frequently detected VOCs. Concentrations generally were less than 1 ??g/L. Source factors include, in order of importance, general land-use activity, septic/sewer density, and sites where large concentrations of VOCs are potentially released, such as leaking underground storage tanks. About 10% of all samples had VOC mixtures that were associated with concentrated sources; 20% were associated with dispersed sources. Important transport factors included well/screen depth, precipitation/groundwater recharge, air temperature, and various soil characteristics. Dissolved oxygen was strongly associated with VOCs and represents the fate of many VOCs in groundwater. Well type (domestic or public water supply) was also an important explanatory factor. Results of multiple analyses show the importance of (1) accounting for both dispersed and concentrated sources of VOCs, (2) measuring dissolved oxygen when sampling wells to help explain the fate of VOCs, and (3) limiting the type of wells sampled in monitoring networks to avoid unnecessary variance in the data, or controlling for this variance during data analysis.

  2. Pollution Sources and Mortality Rates across Rural-Urban Areas in the United States

    Science.gov (United States)

    Hendryx, Michael; Fedorko, Evan; Halverson, Joel

    2010-01-01

    Purpose: To conduct an assessment of rural environmental pollution sources and associated population mortality rates. Methods: The design is a secondary analysis of county-level data from the Environmental Protection Agency (EPA), Department of Agriculture, National Land Cover Dataset, Energy Information Administration, Centers for Disease Control…

  3. Pollution Sources and Mortality Rates across Rural-Urban Areas in the United States

    Science.gov (United States)

    Hendryx, Michael; Fedorko, Evan; Halverson, Joel

    2010-01-01

    Purpose: To conduct an assessment of rural environmental pollution sources and associated population mortality rates. Methods: The design is a secondary analysis of county-level data from the Environmental Protection Agency (EPA), Department of Agriculture, National Land Cover Dataset, Energy Information Administration, Centers for Disease Control…

  4. 26 CFR 509.106 - Control of a United States enterprise by a Swiss enterprise.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Control of a United States enterprise by a Swiss enterprise. 509.106 Section 509.106 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... a United States enterprise by a Swiss enterprise. In effect, Article IV of the convention provides...

  5. Numerical Procedure to Forecast the Tsunami Parameters from a Database of Pre-Simulated Seismic Unit Sources

    Science.gov (United States)

    Jiménez, César; Carbonel, Carlos; Rojas, Joel

    2017-09-01

    We have implemented a numerical procedure to forecast the parameters of a tsunami, such as the arrival time of the front of the first wave and the maximum wave height in real and virtual tidal stations along the Peruvian coast, with this purpose a database of pre-computed synthetic tsunami waveforms (or Green functions) was obtained from numerical simulation of seismic unit sources (dimension: 50 × 50 km2) for subduction zones from southern Chile to northern Mexico. A bathymetry resolution of 30 arc-sec (approximately 927 m) was used. The resulting tsunami waveform is obtained from the superposition of synthetic waveforms corresponding to several seismic unit sources contained within the tsunami source geometry. The numerical procedure was applied to the Chilean tsunami of April 1, 2014. The results show a very good correlation for stations with wave amplitude greater than 1 m, in the case of the Arica tide station an error (from the maximum height of the observed and simulated waveform) of 3.5% was obtained, for Callao station the error was 12% and the largest error was in Chimbote with 53.5%, however, due to the low amplitude of the Chimbote wave (tsunami early warning, where speed is required rather than accuracy, so the results should be taken as preliminary.

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

    Directory of Open Access Journals (Sweden)

    Mirela - Anca Postole

    2013-02-01

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

  7. 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.

  8. Optimize APC revenue with process-oriented assessments.

    Science.gov (United States)

    Kovar, Michael S; Lowery, Elizabeth

    2002-04-01

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

  9. Local source impacts on primary and secondary aerosols in the Midwestern United States

    Science.gov (United States)

    Jayarathne, Thilina; Rathnayake, Chathurika M.; Stone, Elizabeth A.

    2016-04-01

    Atmospheric particulate matter (PM) exhibits heterogeneity in composition across urban areas, leading to poor representation of outdoor air pollutants in human exposure assessments. To examine heterogeneity in PM composition and sources across an urban area, fine particulate matter samples (PM2.5) were chemically profiled in Iowa City, IA from 25 August to 10 November 2011 at two monitoring stations. The urban site is the federal reference monitoring (FRM) station in the city center and the peri-urban site is located 8.0 km to the west on the city edge. Measurements of PM2.5 carbonaceous aerosol, inorganic ions, molecular markers for primary sources, and secondary organic aerosol (SOA) tracers were used to assess statistical differences in composition and sources across the two sites. PM2.5 mass ranged from 3 to 26 μg m-3 during this period, averaging 11.2 ± 4.9 μg m-3 (n = 71). Major components of PM2.5 at the urban site included organic carbon (OC; 22%), ammonium (14%), sulfate (13%), nitrate (7%), calcium (2.9%), and elemental carbon (EC; 2.2%). Periods of elevated PM were driven by increases in ammonium, sulfate, and SOA tracers that coincided with hot and dry conditions and southerly winds. Chemical mass balance (CMB) modeling was used to apportion OC to primary sources; biomass burning, vegetative detritus, diesel engines, and gasoline engines accounted for 28% of OC at the urban site and 24% of OC at the peri-urban site. Secondary organic carbon from isoprene and monoterpene SOA accounted for an additional 13% and 6% of OC at the urban and peri-urban sites, respectively. Differences in biogenic SOA across the two sites were associated with enhanced combustion activities in the urban area and higher aerosol acidity at the urban site. Major PM constituents (e.g., OC, ammonium, sulfate) were generally well-represented by a single monitoring station, indicating a regional source influence. Meanwhile, nitrate, biomass burning, food cooking, suspended dust, and

  10. Source contributions to United States ozone and particulate matter over five decades from 1970 to 2020

    Science.gov (United States)

    Nopmongcol, Uarporn; Alvarez, Yesica; Jung, Jaegun; Grant, John; Kumar, Naresh; Yarwood, Greg

    2017-10-01

    Evaluating long-term air quality trends can demonstrate effectiveness of control strategies and guide future air quality management planning. Observations have shown that ozone (O3) and fine particulate matter (PM2.5) in the US have declined since as early as 1980 in some areas. But observation trends alone cannot separate effects of changes in local and global emissions to US air quality which are important to air quality planners. This study uses a regional model (CAMx) nested within a global model (GEOS-Chem) to characterize regional changes in O3 and PM2.5 due to the intercontinental transport and local/regional emissions representing six modeling years within five decades (1970-2020). We use the CAMx Source Apportionment Technology (OSAT/PSAT) to estimate contributions from 6 source sectors in 7 source regions plus 6 other groups for a total of 48 tagged contributions. On-road mobile sources consistently make the largest U.S. anthropogenic emissions contribution to O3 in all cities examined even though they decline substantially from 1970 to 2005 and also from 2005 to 2020. Off-road mobile source contributions increase from 1970 to 2005 and then decrease after 2005 in all of the cities. The boundary conditions, mostly from intercontinental transport, contribute more than 20 ppb to high maximum daily 8-h average (MDA8) O3 for all six years. We found that lowering NOx emissions raises O3 formation efficiency (OFE) across all emission categories which will limit potential O3 benefits of local NOx strategies in the near future. PM2.5 benefited from adoption of control devices between 1970 and 1980 and has continued to decline through 2005 and expected to decline further by 2020. Area sources such as residential, commercial and fugitive dust emissions stand out as making large contributions to PM2.5 that are not declining. Inter-regional transport is less important in 2020 than 1990 for both pollutants.

  11. The focus-to-detector distance as a source of systematical errors in the measurement of Chaoul therapy units.

    Science.gov (United States)

    Zaránd, P

    1980-09-01

    The skin exposure rates measured on 22 Chaoul units in two consecutive years were compared and their variance was analysed. The statistical fluctuation of the ionization method was 3.1% by a factor of about 2 to 2.5 smaller than the variations due to lack of reproducibility of the Chaoul units. The authors observed systematical errors among exposure rate measurement performed at different focus-to-detector distances. The effective source-to-detector distance is different for various ionization chambers. It is the sum of nominal focus-to-detector distance plus a geometrical constant. The geometrical constant is for a particular chamber only to a small extent dependent on the front wall thickness and on the focus-to detector distance. Sufficient standardization of both calibration procedure and construction of ionization chambers may help in avoiding this effect.

  12. Focus-to-detector distance as a source of systematical errors in the measurement of Chaoul therapy units

    Energy Technology Data Exchange (ETDEWEB)

    Zarand, P. (Orszagos Roentgen es Sugarfizikai Intezet, Budapest (Hungary); Foevarosi Onkoradiologiai Intezet Weil Emil Korhaz, Budapest (Hungary). Municipal Inst. of Oncoradiology)

    1980-09-01

    The skin exposure rates measured on 22 Chaoul units in two consecutive years were compared and their variance was analysed. The statistical fluctuation of the ionization method was 3.1% by a factor of about 2 to 2.5 smaller than the variations due to lack of reproducibility of the Chaoul units. The author observed systematical errors among exposure rate measurement performed at different focus-to-detector distances. The effective source-to-detector distance is different for various ionization chambers. It is the sum of nominal focus-to-detector distance plus a geometrical constant. The geometrical constant is for a particular chamber only to a small extent dependent on the front wall thickness and on the focus-to-detector distance. Sufficient standardization of both calibration procedure and construction of ionization chambers may help in avoiding this effect.

  13. Tax_Units_2011_Final

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  14. Cost implications of alternative sources of (n-3) fatty acid consumption in the United States.

    Science.gov (United States)

    Kennedy, Eileen T; Luo, Hanqi; Ausman, Lynne M

    2012-03-01

    The Dietary Guidelines for Americans 2010 provides authoritative advice on what Americans should eat to stay healthy. These guidelines provide a quantitative recommendation to consume 250 mg/d of (n-3) fatty acids (also known as omega-3 fatty acids). To achieve this goal, Americans would need to more than triple the amount of EPA and DHA currently consumed. This paper assessed the cost implications of increased levels of EPA and DHA from marine and nonmarine food sources using data from the 2007-2008 NHANES, USDA nutrient data base, and the USDA Center for the Nutrition Policy and Promotion food price data. Stearidonic acid (SDA)-enhanced soybean oil is a lower cost alternative to commonly consumed marine food as a source of EPA. In addition, given that SDA-enhanced soybean oil is intended to be used as an ingredient in a variety of products, this may enable consumers to increase consumption of EPA through commonly consumed foods.

  15. Nationwide reconnaissance of contaminants of emerging concern in source and treated drinking waters of the United States: Pharmaceuticals.

    Science.gov (United States)

    Furlong, Edward T; Batt, Angela L; Glassmeyer, Susan T; Noriega, Mary C; Kolpin, Dana W; Mash, Heath; Schenck, Kathleen M

    2017-02-01

    Mobile and persistent chemicals that are present in urban wastewater, such as pharmaceuticals, may survive on-site or municipal wastewater treatment and post-discharge environmental processes. These pharmaceuticals have the potential to reach surface and groundwaters, essential drinking-water sources. A joint, two-phase U.S. Geological Survey-U.S. Environmental Protection Agency study examined source and treated waters from 25 drinking-water treatment plants from across the United States. Treatment plants that had probable wastewater inputs to their source waters were selected to assess the prevalence of pharmaceuticals in such source waters, and to identify which pharmaceuticals persist through drinking-water treatment. All samples were analyzed for 24 pharmaceuticals in Phase I and for 118 in Phase II. In Phase I, 11 pharmaceuticals were detected in all source-water samples, with a maximum of nine pharmaceuticals detected in any one sample. The median number of pharmaceuticals for all 25 samples was five. Quantifiable pharmaceutical detections were fewer, with a maximum of five pharmaceuticals in any one sample and a median for all samples of two. In Phase II, 47 different pharmaceuticals were detected in all source-water samples, with a maximum of 41 pharmaceuticals detected in any one sample. The median number of pharmaceuticals for all 25 samples was eight. For 37 quantifiable pharmaceuticals in Phase II, median concentrations in source water were below 113ng/L. For both Phase I and Phase II campaigns, substantially fewer pharmaceuticals were detected in treated water samples than in corresponding source-water samples. Seven different pharmaceuticals were detected in all Phase I treated water samples, with a maximum of four detections in any one sample and a median of two pharmaceuticals for all samples. In Phase II a total of 26 different pharmaceuticals were detected in all treated water samples, with a maximum of 20 pharmaceuticals detected in any one

  16. Implementation of inter-unit analysis for C and C++ languages in a source-based static code analyzer

    Directory of Open Access Journals (Sweden)

    A. V. Sidorin

    2015-01-01

    Full Text Available The proliferation of automated testing capabilities arises a need for thorough testing of large software systems, including system inter-component interfaces. The objective of this research is to build a method for inter-procedural inter-unit analysis, which allows us to analyse large and complex software systems including multi-architecture projects (like Android OS as well as to support complex assembly systems of projects. Since the selected Clang Static Analyzer uses source code directly as input data, we need to develop a special technique to enable inter-unit analysis for such analyzer. This problem is of special nature because of C and C++ language features that assume and encourage the separate compilation of project files. We describe the build and analysis system that was implemented around Clang Static Analyzer to enable inter-unit analysis and consider problems related to support of complex projects. We also consider the task of merging abstract source trees of translation units and its related problems such as handling conflicting definitions, complex build systems and complex projects support, including support for multi-architecture projects, with examples. We consider both issues related to language design and human-related mistakes (that may be intentional. We describe some heuristics that were used for this work to make the merging process faster. The developed system was tested using Android OS as the input to show it is applicable even for such complicated projects. This system does not depend on the inter-procedural analysis method and allows the arbitrary change of its algorithm.

  17. Inconsistencies among secondary sources of Chukar Partridge (Alectoris chukar introductions to the United States

    Directory of Open Access Journals (Sweden)

    Michael P. Moulton

    2015-11-01

    Full Text Available The propagule pressure hypothesis asserts that the number of individuals released is the key determinant of whether an introduction will succeed or not. It remains to be shown whether propagule pressure is more important than either species-level or site-level factors in determining the fate of an introduction. Studies claiming to show that propagule pressure is the primary determinant of introduction success must assume that the historical record as reported by secondary sources is complete and accurate. Here, examine a widely introduced game bird, the Chukar (Alectoris chukar, to the USA. We compare the records reported by two secondary sources (Long, 1981; Lever, 1987 to those in a primary source (Christensen, 1970 and to a recent study by Sol et al. (2012. Numerous inconsistencies exist in the records reported by Sol et al. (2012, Long (1981 and Lever (1987 when compared to the primary record of Christensen (1970. As reported by Christensen (1970, very large numbers of Chukars were released unsuccessfully in some states. Our results strongly imply that factors other than sheer numbers are more important. Site-to-site differences are the most likely explanation for the variation in success.

  18. Modeling Ozone in the Eastern United States Using a Fuel-Based Mobile Source Emissions Inventory

    Science.gov (United States)

    Mcdonald, B. C.; Ahmadov, R.; McKeen, S. A.; Kim, S. W.; Frost, G. J.; Trainer, M.

    2015-12-01

    A fuel-based mobile source emissions inventory of nitrogen oxides (NOx) and carbon monoxide (CO) is developed for the continental US. Emissions are mapped for the year 2013, including emissions from on-road gasoline and diesel vehicles, and off-road engines. We find that mobile source emissions of NOx in the National Emissions Inventory 2011 (NEI11) are 50-60% higher than results from this study; mobile sources contribute around half of total US anthropogenic NOx emissions. We model chemistry and transport of emissions from the NEI11 and our fuel-based inventory during the Southeast Nexus (SENEX) Study period in the summer of 2013, using the Weather Research and Forecasting with Chemistry (WRF-Chem) model. In the Eastern US, there is a consistent over-prediction of tropospheric ozone (O3) levels when simulating emissions from the NEI11, with the largest biases located in the Southeastern US. Using our fuel-based inventory, we test O3 sensitivity to lower NOx emissions. We highlight results in the Southeast, a region with significant interactions between anthropogenic and biogenic emissions of ozone precursors. Model results of NOy, CO, and O3 are compared with aircraft measurements made during SENEX.

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

    Directory of Open Access Journals (Sweden)

    Ali Shahrami

    2013-12-01

    extremely indispensable in decreasing the revenue (p<0.0001. Conclusion: The findings of the present study revealed that FMEA could be considered as an efficient model for increasing the revenue of emergency department. According to this model, not recording the services by nursing unit and lack of specific identifying code for the patients' files, moving from ED to any other department, were the two first priority problems in decreasing our ED revenue

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

    Directory of Open Access Journals (Sweden)

    Ali Shahrami

    2015-05-01

    extremely indispensable in decreasing the revenue (p<0.0001. Conclusion: The findings of the present study revealed that FMEA could be considered as an efficient model for increasing the revenue of emergency department. According to this model, not recording the services by nursing unit and lack of specific identifying code for the patients' files, moving from ED to any other department, were the two first priority problems in decreasing our ED revenue.

  1. Amino acid digestibility in soybean meal sourced from different regions of the United States and fed to pigs.

    Science.gov (United States)

    Sotak-Peper, K M; González-Vega, J C; Stein, H H

    2017-02-01

    An experiment was conducted to determine the apparent ileal digestibility (AID) and the standardized ileal digestibility (SID) by growing pigs of AA in soybean meal (SBM) produced in different regions of the United States. Twenty-two growing barrows (25.5 ± 1.73 kg) were fitted with a T-cannula near the distal ileum and allotted to a 22 × 8 Youden square design. Twenty-two sources of SBM were procured from soybean crushing plants located throughout the United States. For analysis, the crushing plant locations were separated into the following 3 zones: 1) Michigan, Minnesota, and South Dakota ( = 4); 2) Georgia, Illinois, Indiana, and Ohio ( = 11); and 3) Iowa, Missouri, and Nebraska ( = 7). Dietary treatments included 22 diets based on a mixture of cornstarch, sucrose, and each source of SBM as the sole source of CP. Results indicated that the concentration of most indispensable and dispensable AA in SBM were not different among zones. However, SBM from zone 2 had a greater ( zone 3 and a greater ( zone 1. The concentration of Tyr in SBM from zone 2 was also greater ( zones 1 and 3. However, if concentrations of AA were calculated as a percent of CP, there were no differences in the concentrations of indispensable and dispensable AA among SBM from the 3 zones. Likewise, the AID of CP and the AID of indispensable and dispensable AA were not different among SBM from the 3 zones. The SID of CP and most AA was also not different among SBM from the 3 zones. However, SBM from zone 3 had a greater ( zone 2, and SBM from zone 1 had a greater ( zone 2. There was also a tendency ( zone 3 to have a greater SID of Ile, Leu, Phe, Val, Ala, and Tyr than SBM from zone 2. If the concentrations of SID CP and AA were calculated as grams per kilogram, SBM among the 3 zones were not different with the exception that there was a tendency ( = 0.07) for SBM from zone 2 to contain more SID Thr and SID Tyr than SBM from zone 3. In conclusion, only a few differences in concentrations and

  2. Digitally Controlled Current Source Amplifiers for Power Converter Gate Drive Units

    OpenAIRE

    Scheele, Mathias

    2013-01-01

    Within this project, performance differences of 3.3 kV / 1500 A IGBT modules of the same type, but of different production batches are being investigated while the modules are being driven by the gate drive units of Bombardier Transportation. The results will be compared to measurements of a reference module. Devices of two different manufacturers were used. Results show that the deviations in terms of dI/dt, dV/dt and losses are generally very small. However, the IGBTs react differently if a...

  3. A Multiagent Energy Management System for a Small Microgrid Equipped with Power Sources and Energy Storage Units

    Science.gov (United States)

    Radziszewska, Weronika; Nahorski, Zbigniew

    An Energy Management System (EMS) for a small microgrid is presented, with both demand and production side management. The microgrid is equipped with renewable and controllable power sources (like a micro gas turbine), energy storage units (batteries and flywheels). Energy load is partially scheduled to avoid extreme peaks of power demand and to possibly match forecasted energy supply from the renewable power sources. To balance the energy in the network on line, a multiagent system is used. Intelligent agents of each device are proactively acting towards balancing the energy in the network, and at the same time optimizing the cost of operation of the whole system. A semi-market mechanism is used to match a demand and a production of the energy. Simulations show that the time of reaching a balanced state does not exceed 1 s, which is fast enough to let execute proper balancing actions, e.g. change an operating point of a controllable energy source. Simulators of sources and consumption devices were implemented in order to carry out exhaustive tests.

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

    Science.gov (United States)

    Foster, T.; Hope, R.

    2017-02-01

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

  5. Source apportionment of speciated PM10 in the United Kingdom in 2008: Episodes and annual averages

    Science.gov (United States)

    Redington, A. L.; Witham, C. S.; Hort, M. C.

    2016-11-01

    The Lagrangian atmospheric dispersion model NAME (Numerical Atmospheric-dispersion Modelling Environment), has been used to simulate the formation and transport of PM10 over North-West Europe in 2008. The model has been evaluated against UK measurement data and been shown to adequately represent the observed PM10 at rural and urban sites on a daily basis. The Lagrangian nature of the model allows information on the origin of pollutants (and hence their secondary products) to be retained to allow attribution of pollutants at receptor sites back to their sources. This source apportionment technique has been employed to determine whether the different components of the modelled PM10 have originated from UK, shipping, European (excluding the UK) or background sources. For the first time this has been done to evaluate the composition during periods of elevated PM10 as well as the annual average composition. The episode data were determined by selecting the model data for each hour when the corresponding measurement data was >50 μg/m3. All the modelled sites show an increase in European pollution contribution and a decrease in the background contribution in the episode case compared to the annual average. The European contribution is greatest in southern and eastern parts of the UK and decreases moving northwards and westwards. Analysis of the speciated attribution data over the selected sites reveals that for 2008, as an annual average, the top three contributors to total PM10 are UK primary PM10 (17-25%), UK origin nitrate aerosol (18-21%) and background PM10 (11-16%). Under episode conditions the top three contributors to modelled PM10 are UK origin nitrate aerosol (12-33%), European origin nitrate aerosol (11-19%) and UK primary PM10 (12-18%).

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

    Science.gov (United States)

    Pletscher, Mark

    2016-09-01

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

  7. STUDY ON REVENUE SHARING CONTRACT IN VIRTUAL ENTERPRISES

    Institute of Scientific and Technical Information of China (English)

    Jian CHEN; Jianfeng CHEN

    2006-01-01

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

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

    African Journals Online (AJOL)

    gold

    2012-07-26

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

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

    Science.gov (United States)

    2010-01-01

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

  10. 441 Assessment of Revenue Generation Avenues in Ecotourism ...

    African Journals Online (AJOL)

    Nekky Umera

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

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

    African Journals Online (AJOL)

    PROF. O. E. OSUAGWU

    2013-06-01

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

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

    Science.gov (United States)

    Janiszewski, Mark

    2011-06-01

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

  13. 75 FR 57553 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2010-09-21

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

  14. 76 FR 52384 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2011-08-22

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

  15. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

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

  16. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

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

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

    Science.gov (United States)

    Engstrom, Cathy McHugh; And Others

    1995-01-01

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

  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. 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....

  20. Quality traits of pork semimembranosus and triceps brachii muscles sourced from the United States and Mexico.

    Science.gov (United States)

    Delgado-Suárez, E J; Rubio-Lozano, M S; Toledo-López, V M; Torrescano-Urrutia, G R; Ponce-Alquicira, E; Huerta-Leidenz, N

    2016-12-01

    The study included fresh pork semimembranosus (SM, n=289) and triceps brachii (TB, n=283) muscles sourced from meat packers of Mexico and the USA. Samples were analyzed for moisture, protein, and fat content, pH, shear force (WBSF), cook loss, water holding capacity (WHC), instrumental color, emulsion capacity (EC) and stability (ES), and consumer sensory ratings. SM from the USA had lower WBSF (P0.05) across countries. TB from Mexico had higher (Pcountry of origin has less effect on consumer acceptability.

  1. The Impact of Revenue Diversification on the Financial and Educational Outcomes of Private Colleges and Universities during the Great Recession

    Science.gov (United States)

    Webb, James C.

    2014-01-01

    The recent economic recession threatened all traditional revenue sources possessed by colleges and universities. Resultant tuition increases have led stakeholders to demand greater accountability and fostered increased focus upon strategic financing from administrators. This dissertation examines the economic and political trends that have placed…

  2. 26 CFR 1.851-7 - Certain unit investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Certain unit investment trusts. 1.851-7 Section... (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit...

  3. Spending Natural Resource Revenues in an Altruistic Growth Model

    DEFF Research Database (Denmark)

    Frederiksen, Elisabeth Hermann

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

  4. Using Carbon Pricing Revenues to Finance Infrastructure Access

    OpenAIRE

    2015-01-01

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

  5. 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...

  6. THE FEASIBILITY OF FARM REVENUE INSURANCE IN AUSTRALIA

    OpenAIRE

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

    1999-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Tony Bailetti

    2010-05-01

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

  8. Non-Linear Transmission Line (NLTL) Microwave Source Lecture Notes the United States Particle Accelerator School

    Energy Technology Data Exchange (ETDEWEB)

    Russell, Steven J. [Los Alamos National Laboratory; Carlsten, Bruce E. [Los Alamos National Laboratory

    2012-06-26

    We will quickly go through the history of the non-linear transmission lines (NLTLs). We will describe how they work, how they are modeled and how they are designed. Note that the field of high power, NLTL microwave sources is still under development, so this is just a snap shot of their current state. Topics discussed are: (1) Introduction to solitons and the KdV equation; (2) The lumped element non-linear transmission line; (3) Solution of the KdV equation; (4) Non-linear transmission lines at microwave frequencies; (5) Numerical methods for NLTL analysis; (6) Unipolar versus bipolar input; (7) High power NLTL pioneers; (8) Resistive versus reactive load; (9) Non-lineaer dielectrics; and (10) Effect of losses.

  9. "MAGIC" FORMULA OF THE JOINT AUDITS IN RAISING REVENUE THROUGH WEEDING OUT CORRUPT PRACTICES (BASED ON ROMANIA AND MOLDOVA CASES

    Directory of Open Access Journals (Sweden)

    Diana CRICLIVAIA

    2015-04-01

    Full Text Available Around one trillion Euros is lost to tax evasion and avoidance every year in the EU. In this context, governments have increasingly been tempted to turn to cross-border audits to secure needed resources and expertise to assist in ensuring international compliance with various taxes and other sources of revenue. However to manage international tax compliance revenue authorities are faced with the significant problem of corruption. The aim of this paper is to examine whether joint audits have to be applied in order to increase the efficiency of revenue collection. In order to narrow the field of investigation, the article focuses primarily on the situation faced by the Romania and Moldova.

  10. REVENUE FARMING AND IMPERIAL TRANSITION: AN ECONOMIC DIMENSION OF EARLY COLONIAL STATE FORMATION IN JAVA, C. 1800S-1820S

    Directory of Open Access Journals (Sweden)

    Abdul Wahid

    2012-10-01

    Full Text Available Revenue farming (pacht or verpachtingen in Dutch is a fiscal institution that existed in Java since the pre-colonial period. During the VOC period, the Dutch modified, institutionalized and &extended it as one of their fiscal institutions to solve human resource shortage and administrative barriers in collecting taxes from local population. For political and economic reasons the Dutch favored the Chinese as main partners in operating the system. The system was proven efficient to an extent that it collected substantial revenue contribution to the state exchequer. During the period of 'imperial' transition from 1800s until 1820s, changing regimes in Java retained the system to finance their political agenda. This paper argues that revenue-farming system was the financial source for the Dutch in establishing a real colonial state in Java.

  11. Heroin-related overdose: The unexplored influences of markets, marketing and source-types in the United States

    Science.gov (United States)

    Mars, Sarah G.; Fessel, Jason N.; Bourgois, Philippe; Montero, Fernando; Karandinos, George; Ciccarone, Daniel

    2015-01-01

    Heroin overdose, more accurately termed ‘heroin-related overdose’ due to the frequent involvement of other drugs, is the leading cause of mortality among regular heroin users. (Degenhardt et al., 2010) Heroin injectors are at greater risk of hospital admission for heroin-related overdose (HOD) in the eastern United States where Colombian-sourced powder heroin is sold than in the western US where black ‘tar’ heroin predominates. (Unick et al., 2014) This paper examines under-researched influences on HOD, both fatal and non-fatal, using data from a qualitative study of injecting drug users of black tar heroin in San Francisco and powder heroin in Philadelphia Data were collected through in-depth, semi-structured interviews carried out in 2012 that were conducted against a background of longer-term participant-observation, ethnographic studies of drug users and dealers in Philadelphia (2007–12) and of users in San Francisco (1994–2007, 2012). Our findings suggest three types of previously unconsidered influences on overdose risk that arise both from structural socio-economic factors and from the physical properties of the heroin source-types: 1) retail market structure including information flow between users; 2) marketing techniques such as branding, free samples and pricing and 3) differences in the physical characteristics of the two major heroin source forms and how they affect injecting techniques and vascular health. Although chosen for their contrasting source-forms, we found that the two cities have contrasting dominant models of drug retailing: San Francisco respondents tended to buy through private dealers and Philadelphia respondents frequented an open-air street market where heroin is branded and free samples are distributed, although each city included both types of drug sales. These market structures and marketing techniques shape the availability of information regarding heroin potency and its dissemination among users who tend to seek out

  12. Heroin-related overdose: The unexplored influences of markets, marketing and source-types in the United States.

    Science.gov (United States)

    Mars, Sarah G; Fessel, Jason N; Bourgois, Philippe; Montero, Fernando; Karandinos, George; Ciccarone, Daniel

    2015-09-01

    Heroin overdose, more accurately termed 'heroin-related overdose' due to the frequent involvement of other drugs, is the leading cause of mortality among regular heroin users. (Degenhardt et al., 2010) Heroin injectors are at greater risk of hospital admission for heroin-related overdose (HOD) in the eastern United States where Colombian-sourced powder heroin is sold than in the western US where black 'tar' heroin predominates. (Unick et al., 2014) This paper examines under-researched influences on HOD, both fatal and non-fatal, using data from a qualitative study of injecting drug users of black tar heroin in San Francisco and powder heroin in Philadelphia Data were collected through in-depth, semi-structured interviews carried out in 2012 that were conducted against a background of longer-term participant-observation, ethnographic studies of drug users and dealers in Philadelphia (2007-12) and of users in San Francisco (1994-2007, 2012). Our findings suggest three types of previously unconsidered influences on overdose risk that arise both from structural socio-economic factors and from the physical properties of the heroin source-types: 1) retail market structure including information flow between users; 2) marketing techniques such as branding, free samples and pricing and 3) differences in the physical characteristics of the two major heroin source forms and how they affect injecting techniques and vascular health. Although chosen for their contrasting source-forms, we found that the two cities have contrasting dominant models of drug retailing: San Francisco respondents tended to buy through private dealers and Philadelphia respondents frequented an open-air street market where heroin is branded and free samples are distributed, although each city included both types of drug sales. These market structures and marketing techniques shape the availability of information regarding heroin potency and its dissemination among users who tend to seek out the

  13. Sources and Delivery of Nutrients to the Northwestern Gulf of Mexico from Streams in the South-Central United States

    Science.gov (United States)

    Rebich, R.A.; Houston, N.A.; Mize, S.V.; Pearson, D.K.; Ging, P.B.; Evan, Hornig C.

    2011-01-01

    SPAtially Referenced Regressions On Watershed attributes (SPARROW) models were developed to estimate nutrient inputs [total nitrogen (TN) and total phosphorus (TP)] to the northwestern part of the Gulf of Mexico from streams in the South-Central United States (U.S.). This area included drainages of the Lower Mississippi, Arkansas-White-Red, and Texas-Gulf hydrologic regions. The models were standardized to reflect nutrient sources and stream conditions during 2002. Model predictions of nutrient loads (mass per time) and yields (mass per area per time) generally were greatest in streams in the eastern part of the region and along reaches near the Texas and Louisiana shoreline. The Mississippi River and Atchafalaya River watersheds, which drain nearly two-thirds of the conterminous U.S., delivered the largest nutrient loads to the Gulf of Mexico, as expected. However, the three largest delivered TN yields were from the Trinity River/Galveston Bay, Calcasieu River, and Aransas River watersheds, while the three largest delivered TP yields were from the Calcasieu River, Mermentau River, and Trinity River/Galveston Bay watersheds. Model output indicated that the three largest sources of nitrogen from the region were atmospheric deposition (42%), commercial fertilizer (20%), and livestock manure (unconfined, 17%). The three largest sources of phosphorus were commercial fertilizer (28%), urban runoff (23%), and livestock manure (confined and unconfined, 23%). ?? 2011 American Water Resources Association. This article is a U.S. Government work and is in the public domain in the USA.

  14. Sources and Delivery of Nutrients to the Northwestern Gulf of Mexico from Streams in the South-Central United States.

    Science.gov (United States)

    Rebich, Richard A; Houston, Natalie A; Mize, Scott V; Pearson, Daniel K; Ging, Patricia B; Evan Hornig, C

    2011-10-01

    SPAtially Referenced Regressions On Watershed attributes (SPARROW) models were developed to estimate nutrient inputs [total nitrogen (TN) and total phosphorus (TP)] to the northwestern part of the Gulf of Mexico from streams in the South-Central United States (U.S.). This area included drainages of the Lower Mississippi, Arkansas-White-Red, and Texas-Gulf hydrologic regions. The models were standardized to reflect nutrient sources and stream conditions during 2002. Model predictions of nutrient loads (mass per time) and yields (mass per area per time) generally were greatest in streams in the eastern part of the region and along reaches near the Texas and Louisiana shoreline. The Mississippi River and Atchafalaya River watersheds, which drain nearly two-thirds of the conterminous U.S., delivered the largest nutrient loads to the Gulf of Mexico, as expected. However, the three largest delivered TN yields were from the Trinity River/Galveston Bay, Calcasieu River, and Aransas River watersheds, while the three largest delivered TP yields were from the Calcasieu River, Mermentau River, and Trinity River/Galveston Bay watersheds. Model output indicated that the three largest sources of nitrogen from the region were atmospheric deposition (42%), commercial fertilizer (20%), and livestock manure (unconfined, 17%). The three largest sources of phosphorus were commercial fertilizer (28%), urban runoff (23%), and livestock manure (confined and unconfined, 23%).

  15. Fabrication and field emission characteristics of a novel planar-gate electron source with patterned carbon nanotubes for backlight units

    Institute of Scientific and Technical Information of China (English)

    Zhang Yongai; Lin Tihang; Zeng Xiangyao; Zhou Xiongtu; Guo Tailiang

    2013-01-01

    This paper describes the fabrication ofbacklight units (BLUs) for a liquid crystal display (LCD) based on a novel planar-gate electron source with patterned carbon nanotubes (CNTs) formed by electrophoretic deposition.The electric field distributions and electron trajectories of this triode structure are simulated according to Ansys software.The device structure is optimized by supporting numerical simulation.The field emission results show that the emission current depends strongly on the cathode-gate gap and the gate voltage.Direct observation of the luminous images on a phosphor screen reveals that the electron beams undergo a noticeable expansion along the lateral direction with increasing gate voltage,which is in good agreement with the simulation results.The luminous efficiency and luminance of the fabricated device reaches 49.1 lm/W and 5500 cd/m2,respectively.All results indicate that the novel planar-gate electron source with patterned CNTs may lead to practical applications for an electron source based on a flat lamp for BLUs in LCD.

  16. Acidic deposition in the northeastern United States: Sources and inputs, ecosystem effects, and management strategies

    Science.gov (United States)

    Driscoll, C.T.; Lawrence, G.B.; Bulger, A.J.; Butler, T.J.; Cronan, C.S.; Eagar, C.; Lambert, K.F.; Likens, G.E.; Stoddard, J.L.; Weathers, K.C.

    2001-01-01

    North America and Europe are in the midst of a large-scale experiment. Sulfuric and nitric acids have acidified soils, lakes, and streams, thereby stressing or killing terrestrial and aquatic biota. It is therefore critical to measure and to understand the recovery of complex ecosystems in response to decreases in acidic deposition. Fortunately, the NADP, CASTNet, and AIRMoN-dry networks are in place to measure anticipated improvements in air quality and in atmospheric deposition. Unfortunately, networks to measure changes in water quality are sparse, and networks to monitor soil, vegetation, and fish responses are even more limited. There is an acute need to assess the response of these resources to decreases in acid loading. It would be particularly valuable to assess the recovery of aquatic biota - which respond directly to acid stress - to changes in surface water chemistry (Gunn and Mills 1998). We used long-term research from the HBEF and other sites across the northeastern United States to synthesize data on the effects of acidic deposition and to assess ecosystem responses to reductions in emissions. On the basis of existing data, it is clear that in the northeastern United States ??? reductions of SO2 emissions since 1970 have resulted in statistically significant decreases in SO42- in wet and bulk deposition and in surface waters ??? emissions of NOX and concentrations of NO3- in wet and bulk deposition and in surface waters have shown no increase or decrease since the 1980s ??? estimates of NH3 emissions are uncertain, although atmospheric deposition of NH4+ remains important for forest management and stream NO3- loss ??? acidic deposition has accelerated the leaching of base cations from soils, thus delaying the recovery of ANC in lakes and streams from decreased emissions of SO2 (at the HBEF the available soil Ca pool appears to have declined 50% over the past 50 years) ???sulfur and N from atmospheric deposition have accumulated in forest soils across

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

    Science.gov (United States)

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

    2015-01-01

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

  18. Trusting Social Media as a Source of Health Information: Online Surveys Comparing the United States, Korea, and Hong Kong.

    Science.gov (United States)

    Song, Hayeon; Omori, Kikuko; Kim, Jihyun; Tenzek, Kelly E; Morey Hawkins, Jennifer; Lin, Wan-Ying; Kim, Yong-Chan; Jung, Joo-Young

    2016-03-14

    The Internet has increasingly become a popular source of health information by connecting individuals with health content, experts, and support. More and more, individuals turn to social media and Internet sites to share health information and experiences. Although online health information seeking occurs worldwide, limited empirical studies exist examining cross-cultural differences in perceptions about user-generated, experience-based information compared to expertise-based information sources. To investigate if cultural variations exist in patterns of online health information seeking, specifically in perceptions of online health information sources. It was hypothesized that Koreans and Hongkongers, compared to Americans, would be more likely to trust and use experience-based knowledge shared in social Internet sites, such as social media and online support groups. Conversely, Americans, compared to Koreans and Hongkongers, would value expertise-based knowledge prepared and approved by doctors or professional health providers more. Survey questionnaires were developed in English first and then translated into Korean and Chinese. The back-translation method ensured the standardization of questions. Surveys were administered using a standardized recruitment strategy and data collection methods. A total of 826 participants living in metropolitan areas from the United States (n=301), Korea (n=179), and Hong Kong (n=337) participated in the study. We found significant cultural differences in information processing preferences for online health information. A planned contrast test revealed that Koreans and Hongkongers showed more trust in experience-based health information sources (blogs: t451.50=11.21, Ponline support group: t455.71=9.30, Ponline health information. Further discussion is included regarding effective communication strategies in providing quality health information.

  19. Dioxin congener patterns in commercial catfish from the United States and the indication of mineral clays as the potential source.

    Science.gov (United States)

    Huwe, J K; Archer, J C

    2013-01-01

    Since 1991 the US Department of Agriculture (USDA) has conducted annual surveys of pesticide residues in foods under the Agricultural Marketing Service's Pesticide Data Program (PDP). To assess chemical residues in domestically marketed catfish products, 1479 catfish samples were collected during the 2008-2010 PDPs. A subset of 202 samples was analysed for 17 toxic polychlorinated dibenzo-p-dioxins and furans (PCDD/Fs). The average pattern of the individual PCDD/F congener concentrations in the catfish was rather unique in that it had almost no measurable amounts of polychlorinated dibenzofurans (PCDFs), but all PCDDs were present. This pattern was more dominant in the domestically produced catfish products than in the imported products (China/Taiwan). Comparison of the pattern to known sources of PCDD/Fs showed strong similarities to the pattern of PCDD/Fs found in kaolin clays which have often been used as anti-caking agents in animal feeds. To investigate whether catfish feeds may be the source of the PCDD/Fs found in the catfish, archived catfish feed data from a US Food and Drug Administration (USFDA) database were examined. In 61 out of 112 feed samples, the PCDD concentrations were 50 times higher than the PCDF concentrations and resembled the pattern found in the catfish products and in clays mined in the south-eastern United States. Although the source of PCDD/Fs in domestically marketed catfish products cannot be definitively established, mined clay products used in feeds should be considered a likely source and, given the wide concentration range of PCDD/Fs that has been found in clays, a critical control point for PCDD/Fs entrance to the food supply.

  20. Sources of ozone and sulfate in northeastern United States. Annual progress report

    Energy Technology Data Exchange (ETDEWEB)

    Husain, L.

    1980-06-30

    Ozone observed at Whiteface Mountain, NY, may be derived from the stratosphere, photochemical production from pollutant NO/sub x/ and hydrocarbons emitted in urban/industrial areas, with subsequent transport of O/sub 3/ to Whiteface Mountain, and/or photochemical production from NO/sub x/ and hyodrocarbons including terpenes, etc., emitted from vegetation in the vicinity of Whiteface Mountain. The principal objective of this work was to assess /sup 7/Be and /sup 32/P as stratospheric tracers and, if possible, use them to quantify stratospheric O/sub 3/. Other objectives of this program were: to study the relationship between O/sub 3/ and SO/sub 4//sup 2 -/, use SO/sub 4//sup 2 -/ as an indicator of photochemical production originating in urban areas, to study the long-range transport of pollutants and try to identify emission sources and establish daily, monthly, and seasonal variations of SO/sub 4//sup 2 -/ and trace elements thus generating a data base to study long-term trends. The salient features of this study were the first determinations of /sup 7/Be/O/sub 3/ ratios in the lower stratosphere and upper troposphere and gathering continuous data of radionuclides /sup 7/Be, /sup 32/P, and /sup 33/P along with O/sub 3/, SO/sub 4//sup 2 -/, and several trace elements. Some of the significant accomplishments of this study are: a quantitative relationships between /sup 7/Be and O/sub 3/ in the stratosphere was established, and it is applied to estimate stratospheric O/sub 3/ on a global and episodic basis; global /sup 7/Be measurements suggest that the stratospheric influx in the northern hemisphere is twice that in the southern; and, the /sup 7/Be//sup 32/P ratios yield an average transport time of approx. 7 days during spring and summer for stratospheric air from tropopause to Whiteface Mountain, supporting tropopause folding as the predominant mechanism of stratospheric-tropospheric exchange during spring and summer. (JGB)

  1. Contribution of Taxes to the Making-Up of Budget Revenues in the Economic Growth

    Directory of Open Access Journals (Sweden)

    Marilena Ciobănaşu

    2012-12-01

    Full Text Available A significant coordinate of tax policy aims at the source of tax revenuese and share of tax revenues collected from the public, private sector, or from individuals in the GDP. Collecting fees and taxes in Romania is marked, on one side by a business environment in difficulty (insolvency and bankruptcy cases increased, and on the other hand, by a declining tax base due to the limitation of business of economic operators in recent years. Thus, although by the tax administration policy, measures are provided for enhancing transparency, stability and predictability of the tax framework, it encounters major restrictions, a dynamic and more efficient collection being required. Occurrence and evolution of tax evasion and low level of payment voluntary compliance of taxpayers should lead to the growth of performance of tax office in achieving the role of recovery of budget revenues. As a rule, the economically advanced countries have a more developed level of direct taxes than the one of the indirect taxes, which is not also the case of developing countries. In their case, it is natural that indirect taxes should prevail because, on the one hand, it is pretty difficult to keep a record of the taxable revenues (there are many and of little value, and, on the other hand, an indirect tax collection is more convenient and requires a relatively low cost.

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

    Science.gov (United States)

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

    2014-11-19

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

  3. Allocating multiple units

    DEFF Research Database (Denmark)

    Tranæs, Torben; Krishna, Kala

    2002-01-01

    This paper studies the allocation and rent distribution in multi-unit, combinatorial-bid auctions under complete information. We focus on the natural multi-unit analogue of the first-price auction, where buyers bid total payments, pay their bids, and where the seller allocates goods to maximize his...... revenue. While there are many equilibria in this auction, only efficient equilibria remain when the truthful equilibrium restriction of the menu-auction literature is used. Focusing on these equilibria we first show that the first-price auction just described is revenue and outcome equivalent to a Vickrey...

  4. Investigation of Main Radiation Source above Shield Plug of Unit 3 at Fukushima Daiichi Nuclear Power Station

    Science.gov (United States)

    Hiratama, Hideo; Kondo, Kenjiro; Suzuki, Seishiro; Tanimura, Yoshihiko; Iwanaga, Kohei; Nagata, Hiroshi

    2017-09-01

    Pulse height distributions were measured using a CdZnTe detector inside a lead collimator to investigate main source producing high dose rates above the shield plugs of Unit 3 at Fukushima Daiichi Nuclear Power Station. It was confirmed that low energy photons are dominant. Concentrations of Cs-137 under 60 cm concrete of the shield plug were estimated to be between 8.1E+9 and 5.7E+10 Bq/cm2 from the measured peak count rate of 0.662 MeV photons. If Cs-137 was distributed on the surfaces of the gaps with radius 6m and with the averaged concentration of 5 points, 2.6E+10 Bq/cm2, total amount of Cs-137 is estimated to be 30 PBq.

  5. Investigation of Main Radiation Source above Shield Plug of Unit 3 at Fukushima Daiichi Nuclear Power Station

    Directory of Open Access Journals (Sweden)

    Hiratama Hideo

    2017-01-01

    Full Text Available Pulse height distributions were measured using a CdZnTe detector inside a lead collimator to investigate main source producing high dose rates above the shield plugs of Unit 3 at Fukushima Daiichi Nuclear Power Station. It was confirmed that low energy photons are dominant. Concentrations of Cs-137 under 60 cm concrete of the shield plug were estimated to be between 8.1E+9 and 5.7E+10 Bq/cm2 from the measured peak count rate of 0.662 MeV photons. If Cs-137 was distributed on the surfaces of the gaps with radius 6m and with the averaged concentration of 5 points, 2.6E+10 Bq/cm2, total amount of Cs-137 is estimated to be 30 PBq.

  6. Sources

    OpenAIRE

    2015-01-01

    SOURCES MANUSCRITES Archives nationales Rôles de taille 1768/71 Z1G-344/18 Aulnay Z1G-343a/02 Gennevilliers Z1G-340/01 Ivry Z1G-340/05 Orly Z1G-334c/09 Saint-Remy-lès-Chevreuse Z1G-344/18 Sevran Z1G-340/05 Thiais 1779/80 Z1G-391a/18 Aulnay Z1G-380/02 Gennevilliers Z1G-385/01 Ivry Z1G-387b/05 Orly Z1G-388a/09 Saint-Remy-lès-Chevreuse Z1G-391a/18 Sevran Z1G-387b/05 Thiais 1788/89 Z1G-451/18 Aulnay Z1G-452/21 Chennevières Z1G-443b/02 Gennevilliers Z1G-440a/01 Ivry Z1G-452/17 Noiseau Z1G-445b/05 ...

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

    Science.gov (United States)

    Li, Xinye; Yao, Andrew Chi-Chih

    2013-07-09

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

  8. Eolian sand transport pathways in the southwestern United States: Importance of the Colorado River and local sources

    Science.gov (United States)

    Muhs, D.R.; Reynolds, R.L.; Been, J.; Skipp, G.

    2003-01-01

    Geomorphologists have long recognized that eolian sand transport pathways extend over long distances in desert regions. Along such pathways, sediment transport by wind can surmount topographic obstacles and cross major drainages. Recent studies have suggested that three distinct eolian sand transport pathways exist (or once existed) in the Mojave and Sonoran Desert regions of the southwestern United States. One hypothesized pathway is colian sand transport from the eastern Mojave Desert of California into western Arizona, near Parker, and would require sand movement across what must have been at least a seasonally dry Colorado River valley. We tested this hypothesis by mineralogical, geochemical and magnetic analyses of eolian sands on both sides of the Colorado River, as well as sediment from the river itself. Results indicate that dunes on opposite sides of the Colorado River are mineralogically distinct: eastern California dunes are feldspar-rich whereas western Arizona dunes are quartz-rich, derived from quartz-rich Colorado River sediments. Because of historic vegetation changes, little new sediment from the Colorado River is presently available to supply the Parker dunes. Based on this study and previous work, the Colorado River is now known to be the source of sand for at least three of the major dune fields of the Sonoran Desert of western Arizona and northern Mexico. On the other hand, locally derived alluvium appears to be a more important source of dune fields in the Mojave Desert of California. Although many geomorphologists have stressed the importance of large fluvial systems in the origin of desert dune fields, few empirical data actually exist to support this theory. The results presented here demonstrate that a major river system in the southwestern United States is a barrier to the migration of some dune fields, but essential to the origin of others. Published by Elsevier Science Ltd.

  9. Investigating the sources and atmospheric processing of fine particles from Asia and the Northwestern United States measured during INTEX B

    Directory of Open Access Journals (Sweden)

    R. E. Peltier

    2007-11-01

    Full Text Available During the National Aeronautics and Space Administration (NASA Intercontinental Chemical Transport Experiment, Phase B (INTEX-B, in the spring of 2006, airborne measurements were made in the United States Pacific Northwest of the major inorganic ions and the water-soluble organic carbon (WSOC of submicron (PM1.0 aerosol. An atmospheric trajectory (Hysplit and a Lagrangian particle dispersion model (Flexpart quantifying source contributions for carbon monoxide (CO was used to segregate air masses into those of primarily Asian influence (>75% Asian CO or North American influence (>75% North American CO. Of the measured compounds, fine particle mass mostly consisted of water-soluble organic carbon and sulfate, with highest median WSOC and sulfate concentrations in North American air masses. The fraction of WSOC to sulfate was significantly lower than one at altitudes above 3 km, opposite to what has been observed closer to Asia and in the northeastern United States, where organic components were at higher concentrations than sulfate in the free troposphere. The observations could be explained by loss of sulfate and organic aerosol due to precipitation scavenging, with reformation of mainly sulfate during advection from Asia to North America. WSOC sources were investigated by multivariate linear regression analyses of WSOC and volatile organic compounds (VOCs. In Asian air masses, of the WSOC variability that could be explained (49%, most were related to fossil fuel combustion VOCs, compared to North American air masses, where 75% of the WSOC variability was explained through a nearly equal combination of fossil fuel combustion and biogenic VOCs. Distinct WSOC plumes encountered during the experiment were also studied. A plume observed near the California Central Valley at 0.6 km altitude was related to both fossil fuel combustion and biogenic VOCs. Another Central Valley plume observed over Nevada at 3 to 5 km, in a region of cloud

  10. Source apportionment of emissions from light-duty gasoline vehicles and other sources in the United States for ozone and particulate matter.

    Science.gov (United States)

    Vijayaraghavan, Krish; Lindhjem, Chris; Koo, Bonyoung; DenBleyker, Allison; Tai, Edward; Shah, Tejas; Alvarez, Yesica; Yarwood, Greg

    2016-02-01

    Federal Tier 3 motor vehicle emission and fuel sulfur standards have been promulgated in the United States to help attain air quality standards for ozone and PM2.5 (particulate matter with an aerodynamic diameter Emission Vehicle [LEV] III standards) and prior Tier 2 standards for on-road gasoline-fueled light-duty vehicles (gLDVs) to assess incremental air quality benefits in the United States (U.S.) and the relative contributions of gLDVs and other major source categories to ozone and PM2.5 in 2030. Strengthening Tier 2 to a Tier 3-like (LEV III) standard reduces the summertime monthly mean of daily maximum 8-hr average (MDA8) ozone in the eastern U.S. by up to 1.5 ppb (or 2%) and the maximum MDA8 ozone by up to 3.4 ppb (or 3%). Reducing gasoline sulfur content from 30 to 10 ppm is responsible for up to 0.3 ppb of the improvement in the monthly mean ozone and up to 0.8 ppb of the improvement in maximum ozone. Across four major urban areas-Atlanta, Detroit, Philadelphia, and St. Louis-gLDV contributions range from 5% to 9% and 3% to 6% of the summertime mean MDA8 ozone under Tier 2 and Tier 3, respectively, and from 7% to 11% and 3% to 7% of the maximum MDA8 ozone under Tier 2 and Tier 3, respectively. Monthly mean 24-hr PM2.5 decreases by up to 0.5 μg/m(3) (or 3%) in the eastern U.S. from Tier 2 to Tier 3, with about 0.1 μg/m(3) of the reduction due to the lower gasoline sulfur content. At the four urban areas under the Tier 3 program, gLDV emissions contribute 3.4-5.0% and 1.7-2.4% of the winter and summer mean 24-hr PM2.5, respectively, and 3.8-4.6% and 1.5-2.0% of the mean 24-hr PM2.5 on days with elevated PM2.5 in winter and summer, respectively. Following U.S. Tier 3 emissions and fuel sulfur standards for gasoline-fueled passenger cars and light trucks, these vehicles are expected to contribute less than 6% of the summertime mean daily maximum 8-hr ozone and less than 7% and 4% of the winter and summer mean 24-hr PM2.5 in the eastern U.S. in 2030. On days

  11. 75 FR 60509 - Proposed Collection; Comment Request for Revenue Procedure 2004-56

    Science.gov (United States)

    2010-09-30

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

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

    NARCIS (Netherlands)

    K. Pak; R. Dekker (Rommert)

    2004-01-01

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

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

    NARCIS (Netherlands)

    K. Pak; R. Dekker (Rommert)

    2004-01-01

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

  14. 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.

  15. Testing for the presence and source of nonstationarity in United States energy efficiency: Time trends, hysteresis or random walk?

    Science.gov (United States)

    McArdle, Paul Francis

    This research tests for the presence and source of non-stationarity in U.S. aggregate energy efficiency for the 1900-1991 period. An outlier/intervention model is used to test for the presence of a unit-root in aggregate energy efficiency against the alternative hypothesis of a segmented/broken trend. A decomposed energy price model is also used to test if hysteresis in energy efficiency results from an asymmetrical response to energy price changes. The analysis revealed four distinct stages in aggregate energy efficiency during the 20th century: (1) the 1900-1920 period characterized by highly volatile decreases in energy efficiency caused by rapid industrialization and transition to a fossil-fueled economy; (2) the 1920-1949 period distinguished by a persistent increase in energy efficiency as the economy became adept at harnessing fossil energy; (3) the 1949-1972 period when energy efficiency remained stable within a narrow range; and (4) the 1973-1991 period when energy efficiency improved dramatically in response to the two oil prices shocks of the 1970s. Key modeling results include the following: (1) energy efficiency follows a unit-root process even when the effects of intervention outliers are taken into consideration, indicating that the unit-root hypothesis cannot be rejected against an alternative of a segmented/broken trend; (2) a major source of non-stationarity in energy efficiency is hysteresis induced by non-reverting changes in energy efficiency, in turn caused by dramatic increases in energy prices; and (3) although a strong negative trend appears to have occurred in aggregate energy intensity since 1920, it seems to be the result of energy price increases, rather than a general downward trend. An important economic implication of the analysis is that energy price increases appear to impact energy efficiency, while energy price decreases appear to have much less effect. This finding is consistent with much of the economic literature in this area

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

    OpenAIRE

    Perry, Guillermo; Bustos, Sebastián

    2012-01-01

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

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

    OpenAIRE

    Váňová, Adéla

    2013-01-01

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

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

    OpenAIRE

    Usher, Dan

    2014-01-01

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

  19. 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.

  20. Land revenues, schools and literacy: a historical examination of public and private funding of education.

    Science.gov (United States)

    Chaudhary, Latika

    2010-01-01

    Despite the centralised nature of the fiscal system in colonial India, public education expenditures varied dramatically across regions with the western and southern provinces spending three to four times as much as the eastern provinces. A significant portion of the inter-regional difference was due to historical differences in land taxes, an important source of provincial revenues in the nineteenth and early twentieth century. The large differences in public spending, however, did not produce comparable differences in enrollment rates or literacy in the colonial period. Nonetheless, public investments influenced the direction of school development and perhaps the long run trajectory of rural literacy.

  1. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Science.gov (United States)

    2010-04-01

    ... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Credit against United States tax liability for Danish tax. 521.115 Section 521.115 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  2. Risks, revenues and investment in electricity generation: Why policy needs to look beyond costs

    Energy Technology Data Exchange (ETDEWEB)

    Gross, Robert [Imperial College, London (United Kingdom); Blyth, William [Chatham House, Royal Institute of International Affairs, London (United Kingdom); Heptonstall, Philip, E-mail: philip.heptonstall@imperial.ac.u [Imperial College, London (United Kingdom)

    2010-07-15

    Energy policy goals frequently depend upon investment in particular technologies, or categories of technology. Whilst the British government has often espoused the virtues of technological neutrality, UK policies now seek to promote nuclear power, coal with CO{sub 2} capture and storage, and renewable energy. Policy decisions are often informed by estimates of cost per unit of output (for example, Pounds /MWh), also known as levelised costs. Estimates of these costs for different technologies are often used to provide a 'ballpark' guide to the levels of financial support needed (if any) to encourage uptake, or direct investment away from the technologies the market might otherwise have chosen. Levelised cost estimates can also help to indicate the cost of meeting public policy objectives, and whether there is a rationale for intervention (for example, based on net welfare gains). In the UK electricity sector, investment is undertaken by private companies, not governments. Investment is driven by expected returns, in the light of a range of risks related to both costs and revenues. Revenue risks are not captured in estimates of cost or cost-related risks. An important category of revenue risk is associated with electricity price fluctuations. Exposure to price risks differs by technology. Low electricity prices represent a revenue risk to technologies that cannot influence electricity prices. By contrast, 'price makers' that set marginal prices are, to an extent, able to pass fuel price increases through to consumers. They have an inherent 'hedge' against fuel and electricity price fluctuations. Based on recent research by the UK Energy Research Centre, this paper considers the implications of such price risks for policy design. The authors contrast the range of levelised costs estimated for different generating options with the spread of returns each is exposed to when electricity price fluctuations are factored in. Drawing on recent

  3. Risks, revenues and investment in electricity generation. Why policy needs to look beyond costs

    Energy Technology Data Exchange (ETDEWEB)

    Gross, Robert; Heptonstall, Philip [Imperial College, London (United Kingdom); Blyth, William [Chatham House, The Royal Institute of International Affairs, London (United Kingdom)

    2010-07-15

    Energy policy goals frequently depend upon investment in particular technologies, or categories of technology. Whilst the British government has often espoused the virtues of technological neutrality, UK policies now seek to promote nuclear power, coal with CO{sub 2} capture and storage, and renewable energy. Policy decisions are often informed by estimates of cost per unit of output (for example, pound /MWh), also known as levelised costs. Estimates of these costs for different technologies are often used to provide a 'ballpark' guide to the levels of financial support needed (if any) to encourage uptake, or direct investment away from the technologies the market might otherwise have chosen. Levelised cost estimates can also help to indicate the cost of meeting public policy objectives, and whether there is a rationale for intervention (for example, based on net welfare gains). In the UK electricity sector, investment is undertaken by private companies, not governments. Investment is driven by expected returns, in the light of a range of risks related to both costs and revenues. Revenue risks are not captured in estimates of cost or cost-related risks. An important category of revenue risk is associated with electricity price fluctuations. Exposure to price risks differs by technology. Low electricity prices represent a revenue risk to technologies that cannot influence electricity prices. By contrast, 'price makers' that set marginal prices are, to an extent, able to pass fuel price increases through to consumers. They have an inherent 'hedge' against fuel and electricity price fluctuations. Based on recent research by the UK Energy Research Centre, this paper considers the implications of such price risks for policy design. The authors contrast the range of levelised costs estimated for different generating options with the spread of returns each is exposed to when electricity price fluctuations are factored in. Drawing on recent

  4. Unclassified Source Term and Radionuclide Data for Corrective Action Unit 98: Frenchman Flat Nevada Test Site, Nevada, Rev. No.: 0

    Energy Technology Data Exchange (ETDEWEB)

    Farnham, Irene

    2005-09-01

    Frenchman Flat is one of several areas of the Nevada Test Site (NTS) used for underground nuclear testing (Figure 1-1). These nuclear tests resulted in groundwater contamination in the vicinity of the underground test areas. As a result, the U.S. Department of Energy (DOE), National Nuclear Security Administration Nevada Site Office (NNSA/NSO) is currently conducting a corrective action investigation (CAI) of the Frenchman Flat underground test areas. Since 1996, the Nevada Division of Environmental Protection (NDEP) has regulated NNSA/NSO corrective actions through the ''Federal Facility Agreement and Consent Order'' ([FFACO], 1996). Appendix VI of the FFACO agreement, ''Corrective Action Strategy'', was revised on December 7, 2000, and describes the processes that will be used to complete corrective actions, including those in the Underground Test Area (UGTA) Project. The individual locations covered by the agreement are known as corrective action sites (CASs), which are grouped into corrective action units (CAUs). The UGTA CASs are grouped geographically into five CAUs: Frenchman Flat, Central Pahute Mesa, Western Pahute Mesa, Yucca Flat/Climax Mine, and Rainier Mesa/Shoshone Mountain (Figure 1-1). These CAUs have distinctly different contaminant source, geologic, and hydrogeologic characteristics related to their location (FFACO, 1996). The Frenchman Flat CAU consists of 10 CASs located in the northern part of Area 5 and the southern part of Area 11 (Figure 1-1). This report documents the evaluation of the information and data available on the unclassified source term and radionuclide contamination for Frenchman Flat, CAU 98. The methodology used to estimate hydrologic source terms (HSTs) for the Frenchman Flat CAU is also documented. The HST of an underground nuclear test is the portion of the total inventory of radionuclides that is released over time into the groundwater following the test. The total residual inventory

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

    Directory of Open Access Journals (Sweden)

    Maurice Schiff

    1995-03-01

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

  6. Investigating the sources and atmospheric processing of fine particles from Asia and the Northwestern United States measured during INTEX B

    Directory of Open Access Journals (Sweden)

    E. Apel

    2008-03-01

    Full Text Available During the National Aeronautics and Space Administration (NASA Intercontinental Chemical Transport Experiment, Phase B (INTEX-B, in the spring of 2006, airborne measurements were made in the United States Pacific Northwest of the major inorganic ions and the water-soluble organic carbon (WSOC of submicron (PM1.0 aerosol. An atmospheric trajectory (HYSPLIT and a Lagrangian particle dispersion model (Flexpart quantifying source contributions for carbon monoxide (CO were used to segregate air masses into those of primarily Asian influence (>75% Asian CO or North American influence (>75% North American CO. Of the measured compounds, fine particle mass mostly consisted of water-soluble organic carbon and sulfate, with median sulfate and WSOC concentrations in two to four times higher, respectively, in North American air masses versus transported Asian air masses. The fraction of WSOC to sulfate in transported Asian air masses was significantly lower than one at altitudes above 3 km due to depleted organic aerosol, opposite to what has been observed closer to Asia and in the northeastern United States, where organic components were at higher concentrations than sulfate in the free troposphere. The observations could be explained by loss of sulfate and organic aerosol by precipitation scavenging, with reformation of mainly sulfate during advection from Asia to North America. In contrast to free tropospheric measurements, for all air masses below approximately 2 km altitude median WSOC-sulfate ratios were consistently between one and two. WSOC sources were investigated by multivariate linear regression analyses of WSOC and volatile organic compounds (VOCs. In Asian air masses, of the WSOC variability that could be explained (49%, most was related to fossil fuel combustion VOCs, compared to North American air masses, where 75% of the WSOC variability was explained through a nearly equal combination of fossil fuel combustion and biogenic VOCs

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

    Science.gov (United States)

    Wilkinson, Etta Lou; Barnett, Malcolm Joel

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

  8. The Dynamics of Revenue-Neutral Trade Liberalization

    NARCIS (Netherlands)

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

    2011-01-01

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

  9. 77 FR 25105 - Reporting of Ancillary Airline Passenger Revenues

    Science.gov (United States)

    2012-04-27

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

  10. 7 CFR 457.167 - Pecan revenue crop insurance provisions.

    Science.gov (United States)

    2010-01-01

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

  11. A Revenue Maximization Approach for Provisioning Services in Clouds

    Directory of Open Access Journals (Sweden)

    Li Pan

    2015-01-01

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

  12. Stochastic programming for multiple-leg network revenue management

    NARCIS (Netherlands)

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

    1999-01-01

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

  13. 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

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

    Science.gov (United States)

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

    2016-09-07

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

  15. On bid-price controls for network revenue management

    Directory of Open Access Journals (Sweden)

    Bariş Ata

    2015-12-01

    Full Text Available We consider a network revenue management problem and advance its dual formulation. The dual formulation reveals that the (optimal shadow price of capacity forms a nonnegative martingale. This result is proved under minimal assumptions on network topology and stochastic nature of demand, allowing an arbitrary statistical dependence structure across time and products. Next, we consider a quadratic perturbation of the network revenue management problem and show that a simple (perturbed bid-price control is optimal for the perturbed problem; and it is ε-optimal for the original network revenue management problem. Finally, we consider a predictable version of this control, where the bid prices used in the current period are last updated in the previous period, and provide an upper bound on its optimality gap in terms of the (quadratic variation of demand. Using this upper bound we show that there exists a near-optimal such control in the usual case when periods are small compared to the planning horizon provided that either demand or the incremental information arriving during each period is small. We establish the martingale property of the (near optimal bid prices in both settings. The martingale property can have important implications in practice as it may offer a tool for monitoring the revenue management systems.

  16. 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 activ

  17. Revenue Prediction in Budget-constrained Sequential Auctions with Complementarities

    NARCIS (Netherlands)

    S. Verwer (Sicco); Y. Zhang (Yingqian)

    2011-01-01

    textabstractWhen multiple items are auctioned sequentially, the ordering of auctions plays an important role in the total revenue collected by the auctioneer. This is true especially with budget constrained bidders and the presence of complementarities among items. In such sequential auction setting

  18. 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...

  19. Lottery Effects on Pari-Mutuel Tax Revenues

    OpenAIRE

    1989-01-01

    Addresses the issue of substitution among the two most prominent forms of gambling, lotteries and thoroughbred racing. Focuses on the impact of lotteries on the demand for wagering at thoroughbred racetracks because thoroughbred horseracing generates more tax revenue than other non-lottery types of gambling.

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

    Science.gov (United States)

    2010-10-01

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

  1. 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…

  2. 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 activ

  3. 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.

  4. 76 Jurisdiction Impact of Revenue Allocation on States and Local ...

    African Journals Online (AJOL)

    User

    2010-10-17

    Oct 17, 2010 ... formulas used by federal government of Nigeria to allocate .... To determine reasons for the constant change in revenue sharing ... minority elite were upset by the failure of their expectations that the creation .... the construction and operation of new state administrative facilities, but also .... Special Funds.

  5. 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

  6. Stochastic programming for multiple-leg network revenue management

    NARCIS (Netherlands)

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

    1999-01-01

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

  7. Projected change in global fisheries revenues under climate change

    Science.gov (United States)

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

    2016-09-01

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

  8. Revenue Prediction in Budget-constrained Sequential Auctions with Complementarities

    NARCIS (Netherlands)

    S. Verwer (Sicco); Y. Zhang (Yingqian)

    2011-01-01

    textabstractWhen multiple items are auctioned sequentially, the ordering of auctions plays an important role in the total revenue collected by the auctioneer. This is true especially with budget constrained bidders and the presence of complementarities among items. In such sequential auction

  9. Four laser companies to exceed $1 billion revenue in 2016

    Science.gov (United States)

    Thoss, Andreas F.

    2017-02-01

    It seems very likely that for first time four companies will exceed the revenue of 1 billion in 2016. This comes along with substantial changes in the market for lasers and laser systems. The article analyzes some of the changes and looks at the individual success strategies of the major players in these markets.

  10. 18 CFR 367.1730 - Account 173, Accrued revenues.

    Science.gov (United States)

    2010-04-01

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

  11. An Examination of Carbon Monoxide and Organic Aerosol Mass Sources in the Southeastern United States during the SENEX Project

    Science.gov (United States)

    Middlebrook, A. M.; Angevine, W. M.; Brioude, J. F.; Brock, C. A.; De Gouw, J. A.; Gilman, J.; Graus, M.; Hanisco, T. F.; Holloway, J. S.; Horowitz, L. W.; Kaiser, J.; Keutsch, F. N.; Lerner, B. M.; Liao, J.; Mao, J.; Trainer, M.; Warneke, C.; Welti, A.; Wolfe, G. M., Jr.

    2014-12-01

    The NOAA Southeast Nexus (SENEX) project occurred during the summer of 2013 over the southeastern United States and involved studying the interactions between natural and anthropogenic emissions at the nexus of climate change and air quality. As part of the project, a suite of instruments for aerosol and gas-phase species was deployed on the NOAA WP-3D aircraft and models were used to calculate trace gas and aerosol species in the region and along the aircraft flight tracks. Throughout the study, the measured non-refractory submicron aerosol mass was dominated by organic material (58% +/- 9%) with smaller contributions from sulfate (27% +/- 8%), ammonium (10% +/- 3%), nitrate (3% +/- 1%), and chloride (0.1% +/- 0.1%). Here we examine the influence of urban emissions on the organic aerosol (OA) mass in regions characterized by higher and lower biogenic emissions. For the air around and downwind of urban areas, OA mass is highly correlated with carbon monoxide (CO), a tracer of anthropogenic emissions as well as an oxidation product of isoprene, a biogenic species. The slope of this correlation is roughly 0.15 micrograms per standard cubic meter per ppbv, which is significantly higher than observed in prior studies downwind of urban areas. The enhancement in OA mass relative to the enhancement in CO is independent of the concentration of biogenic species. In contrast, formaldehyde enhancements are clearly higher in the presence of biogenic species in agreement with the NOAA GFDL AM3 model. Downwind from the urban areas, CO and OA mass were not strongly enhanced relatively to a region-wide enhancement in these species that can only be explained from the accumulation of emissions in the eastern U.S. for several days. Back-trajectories of air parcels with emissions from biogenic and anthropogenic sources will be examined to elucidate the impact of both sources on CO and OA mass.

  12. Assessment of Water Pollution in Tipparthy Revenue Sub-Division, Nalgonda (District, Andhra Pradesh, India

    Directory of Open Access Journals (Sweden)

    Medikondu Kishore

    2010-01-01

    Full Text Available A systematic study has been carried out to explore the physicochemical characteristics of drinking water sources of Tipparthy revenue sub-division, Nalgonda (District, Andhra Pradesh, India. Totally 49 water samples were collected from the different locations (22 villages of the study area including bore well, open well and hand pump water and analyzed for pH, EC, TDS, turbidity, total hardness, fluoride, chloride, nitrate, nitrite, sulphate, phosphates, calcium, magnesium, sodium, potassium, Iron and dissolved oxygen. On an average, in almost all the samples, one or the other chemical constituent was beyond the permissible limits it was also concluded that water sources in the study area not fit for potability. Sodium absorption ratio (SAR and water quality (WQI studies indicate water available from all sources not fit for irrigation also. The study indicates the need for periodic monitoring of ground water in the study area.

  13. Anthropogenic organic compounds in source water of select community water systems in the United States, 2002-10

    Science.gov (United States)

    Valder, Joshua F.; Delzer, Gregory C.; Kingsbury, James A.; Hopple, Jessica A.; Price, Curtis V.; Bender, David A.

    2014-01-01

    Drinking water delivered by community water systems (CWSs) comes from one or both of two sources: surface water and groundwater. Source water is raw, untreated water used by CWSs and is usually treated before distribution to consumers. Beginning in 2002, the U.S. Geological Survey’s (USGS) National Water-Quality Assessment Program initiated Source Water-Quality Assessments (SWQAs) at select CWSs across the United States, primarily to characterize the occurrence of a large number of anthropogenic organic compounds that are predominantly unregulated by the U.S. Environmental Protection Agency. Source-water samples from CWSs were collected during 2002–10 from 20 surface-water sites (river intakes) and during 2002–09 from 448 groundwater sites (supply wells). River intakes were sampled approximately 16 times during a 1-year sampling period, and supply wells were sampled once. Samples were monitored for 265 anthropogenic organic compounds. An additional 3 herbicides and 16 herbicide degradates were monitored in samples collected from 8 river intakes and 118 supply wells in areas where these compounds likely have been used. Thirty-seven compounds have an established U.S. Environmental Protection Agency (EPA) Maximum Contaminant Level (MCL) for drinking water, 123 have USGS Health-Based Screening Levels (HBSLs), and 29 are included on the EPA Contaminant Candidate List 3. All compounds detected in source water were evaluated both with and without an assessment level and were grouped into 13 categories (hereafter termed as “use groups”) based on their primary use or source. The CWS sites were characterized in a national context using an extract of the EPA Safe Drinking Water Information System to develop spatially derived and system-specific ancillary data. Community water system information is contained in the EPA Public Supply Database, which includes 2,016 active river intakes and 112,099 active supply wells. Ancillary variables including population served

  14. Source apportionment of single particles sampled at the industrially polluted town of Port Talbot, United Kingdom by ATOFMS

    Science.gov (United States)

    Taiwo, Adewale M.; Harrison, Roy M.; Beddows, David C. S.; Shi, Zongbo

    2014-11-01

    Single particle analysis of an industrially polluted atmosphere in Port Talbot, South Wales, United Kingdom was conducted using Aerosol-Time-of-Flight Mass Spectrometry (ATOFMS). During the four week sampling campaign, a total of 5,162,018 particles were sized in the size range 0.2-1.9 μm aerodynamic diameter. Of these, 580,798 were successfully ionized generating mass spectra. K-means clustering employed for analysing ATOFMS data utilized 96% of the hit particles to generate 20 clusters. Similar clusters were merged together and 17 clusters were generated from which 7 main particle groups were identified. The particle classes include: K-rich particles (K-CN, K-NO3, K-EC, K-Cl-PO3 and K-HSO4), aged sea salt (Na-NO3), silicate dust (Na-HSiO2), sulphate rich particles (K-HSO4), nitrate rich particles (AlO-NO3), Ca particles (Ca-NO3), carbon-rich particles (Mn-OC, Metallic-EC, EC, EC-NO3 and OC-EC), and aromatic hydrocarbon particles (Arom-CN, Fe-PAH-NO3 and PAH-CN). With the aid of wind sector plots, the K-Cl-PO3 and Na-HSiO2 particle clusters were related to the steelworks blast furnace/sinter plant while Ca-rich particles arose from blast furnace emissions. K-CN, K-EC, Na-HSiO2, K-HSO4, Mn-OC, Arom-CN, Fe-PAH-NO3, and PAH-CN particles were closely linked with emissions from the cokemaking and mills (hot and cold) steelworks sections. The source factors identified by the ATOFMS were compared with those derived from multivariate analysis using Multilinear Engine (ME-2) applied to filter samples analysed off-line. Both methods of source apportionment identified common source factors including those within the steelworks (blast furnace, sinter, cokemaking), as well as marine, traffic and secondary particles, but quantitative attribution of mass is very different.

  15. Cassia cinnamon as a source of coumarin in cinnamon-flavored food and food supplements in the United States.

    Science.gov (United States)

    Wang, Yan-Hong; Avula, Bharathi; Nanayakkara, N P Dhammika; Zhao, Jianping; Khan, Ikhlas A

    2013-05-08

    Coumarin as an additive or as a constituent of tonka beans or tonka extracts is banned from food in the United States due to its potentially adverse side effects. However, coumarin in food from other natural ingredients is not regulated. "True Cinnamon" refers to the dried inner bark of Cinnamomum verum. Other cinnamon species, C. cassia, C. loureiroi, and C. burmannii, commonly known as cassia, are also sold in the U.S. as cinnamon. In the present study, coumarin and other marker compounds were analyzed in authenticated cinnamon bark samples as well as locally bought cinnamon samples, cinnamon-flavored foods, and cinnamon-based food supplements using a validated UPLC-UV/MS method. The experimental results indicated that C. verum bark contained only traces of coumarin, whereas barks from all three cassia species, especially C. loureiroi and C. burmannii, contained substantial amounts of coumarin. These species could be potential sources of coumarin in cinnamon-flavored food in the U.S. Coumarin was detected in all locally bought cinnamon, cinnamon-flavored foods, and cinnamon food supplements. Their chemical profiles indicated that the cinnamon samples and the cinnamon in food supplements and flavored foods were probably Indonesian cassia, C. burmannii.

  16. Health Literacy and Preferences for Sources of Child Health Information of Mothers With Infants in the Neonatal Intensive Care Unit.

    Science.gov (United States)

    Skeens, Kristen; Logsdon, M Cynthia; Stikes, Reetta; Ryan, Lesa; Sparks, Kathryn; Hayes, Pauline; Myers, John; Davis, Deborah Winders

    2016-08-01

    Parents of infants hospitalized in the neonatal intensive care unit (NICU) frequently need guidance to prepare them for the care and health promotion of their child after hospital discharge. The health literacy of the parents should be considered so that education can be tailored to meet their needs. It is also important to understand the parents' preferences for how, and from whom, they receive education. The purpose of this study was to identify health literacy levels of parents of infants in an NICU and preferences for who they want to provide them with education. An exploratory, descriptive design was used to assess participant health literacy and preferences for obtaining child health information. Only mothers (no fathers) with babies in the NICU were available to complete the survey. Mean participant age was 26.4 years (SD = 6.7). Participants had a mean Rapid Estimate of Adult Literacy in Medicine, Revised, score of 5.64 (SD = 2.4), indicating a low level of health literacy. Questions regarding when to administer medication were correctly answered by 69% of participants. Proper medication dosage was understood by 92% of participants; however, only 30% were able to correctly convert measurements. One-on-one discussions with a physician were the preferred source of health information for 80% of participants. The current exploratory study provides new information that will help inform the development of future studies and increase awareness of nurses regarding health literacy and the specific types of skills for which parents need the most help.

  17. Impact of scribes on patient interaction, productivity, and revenue in a cardiology clinic: a prospective study

    Directory of Open Access Journals (Sweden)

    Kenney WO

    2013-08-01

    Full Text Available Alan J Bank,1 Christopher Obetz,2 Ann Konrardy,2 Akbar Khan,1 Kamalesh M Pillai,1 Benjamin J McKinley,1 Ryan M Gage,1 Mark A Turnbull,1 William O Kenney1 1United Heart and Vascular Clinic, St Paul, MN, USA; 2Abbott Northwestern Hospital, Minneapolis, MN, USA Objective: Scribes have been used in the emergency department to improve physician productivity and patient interaction. There are no controlled, prospective studies of scribe use in the clinic setting. Methods: A prospective controlled study compared standard visits (20 minute follow-up and 40 minute new patient to a scribe system (15 minute follow-up and 30 minute new patient in a cardiology clinic. Physician productivity, patient satisfaction, physician–patient interaction, and revenue were measured. Results: Four physicians saw 129 patients using standard care and 210 patients with scribes during 65 clinic hours each. Patients seen per hour increased (P < 0.001 from 2.2 ± 0.3 to 3.5 ± 0.4 (59% increase and work relative value units (wRVU per hour increased (P < 0.001 from 3.5 ± 1.3 to 5.5 ± 1.3 (57% increase. Patient satisfaction was high at baseline and unchanged with scribes. In a substudy, direct patient contact time was lower (9.1 ± 2.0 versus 12.9 ± 3.4 minutes; P < 0.01 for scribe visits, but time of patient interaction (without computer was greater (6.7 ± 2.1 versus 1.5 ± 1.9 minutes; P < 0.01. Subjective assessment of physician–patient interaction (1–10 was higher (P < 0.01 on scribe visits (9.1 ± 0.9 versus 7.9 ± 1.1. Direct and indirect (downstream revenue per patient seen was $142 and $2,398, with $205,740 additional revenue generated from the 81 additional patients seen with scribes. Conclusion: Using scribes in a cardiology clinic is feasible, produces improvements in physician–patient interaction, and results in large increases in physician productivity and system cardiovascular revenue. Keywords: physician productivity, medical economics, patient

  18. Tax_Unit_Certification_Final_2012

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  19. Tax_Units_Certification_2013_0301

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  20. Microbial pathogens in source and treated waters from drinking water treatment plants in the United States and implications for human health

    Science.gov (United States)

    An occurrence survey was conducted on selected pathogens in source and treated drinking water collected from 25 drinking water treatment plants (DWTPs) in the United States. Water samples were analyzed for the protozoa Giardia and Cryptosporidium (EPA Method 1623); the fungi Aspe...

  1. A Cross-Cultural Comparison of the Sources of Professional Enthusiasm and Discouragement in Teaching in England, West Germany, and the United States.

    Science.gov (United States)

    Menlo, Allen; And Others

    A report is given of a study comparing the classroom, school, and community phenomena that secondary school teachers in the United States, England, and West Germany experience as sources of enthusiasm and discouragement in their professional work. The teachers were interviewed in groups of five to ten in their own schools. The open-end structured…

  2. Dietary sources of methylated arsenic species in urine of the United States population, NHANES 2003-2010.

    Directory of Open Access Journals (Sweden)

    B Rey deCastro

    Full Text Available BACKGROUND: Arsenic is an ubiquitous element linked to carcinogenicity, neurotoxicity, as well as adverse respiratory, gastrointestinal, hepatic, and dermal health effects. OBJECTIVE: Identify dietary sources of speciated arsenic: monomethylarsonic acid (MMA, and dimethylarsinic acid (DMA. METHODS: Age-stratified, sample-weighted regression of NHANES (National Health and Nutrition Examination Survey 2003-2010 data (∼8,300 participants ≥6 years old characterized the association between urinary arsenic species and the additional mass consumed of USDA-standardized food groups (24-hour dietary recall data, controlling for potential confounders. RESULTS: For all arsenic species, the rank-order of age strata for median urinary molar concentration was children 6-11 years > adults 20-84 years > adolescents 12-19 years, and for all age strata, the rank-order was DMA > MMA. Median urinary molar concentrations of methylated arsenic species ranged from 0.56 to 3.52 µmol/mol creatinine. Statistically significant increases in urinary arsenic species were associated with increased consumption of: fish (DMA; fruits (DMA, MMA; grain products (DMA, MMA; legumes, nuts, seeds (DMA; meat, poultry (DMA; rice (DMA, MMA; rice cakes/crackers (DMA, MMA; and sugars, sweets, beverages (MMA. And, for adults, rice beverage/milk (DMA, MMA. In addition, based on US (United States median and 90th percentile consumption rates of each food group, exposure from the following food groups was highlighted: fish; fruits; grain products; legumes, nuts, seeds; meat, poultry; and sugars, sweets, beverages. CONCLUSIONS: In a nationally representative sample of the US civilian, noninstitutionalized population, fish (adults, rice (children, and rice cakes/crackers (adolescents had the largest associations with urinary DMA. For MMA, rice beverage/milk (adults and rice cakes/crackers (children, adolescents had the largest associations.

  3. Quantifying missing annual emission sources of heavy metals in the United Kingdom with an atmospheric transport model

    Energy Technology Data Exchange (ETDEWEB)

    Dore, Anthony J., E-mail: todo@ceh.ac.uk [Centre for Ecology and Hydrology (United Kingdom); Hallsworth, Stephen [Centre for Ecology and Hydrology (United Kingdom); McDonald, Alan G. [Scottish Environment Protection Agency (United Kingdom); Werner, Małgorzata; Kryza, Maciej [Department of Climatology and Atmosphere Protection, University of Wrocław (Poland); Abbot, John [Ricardo-AEA, Didcot (United Kingdom); Nemitz, Eiko [Centre for Ecology and Hydrology (United Kingdom); Dore, Christopher J. [Aether Ltd., Oxford (United Kingdom); Malcolm, Heath; Vieno, Massimo; Reis, Stefan; Fowler, David [Centre for Ecology and Hydrology (United Kingdom)

    2014-05-01

    An atmospheric chemical transport model was adapted to simulate the concentration and deposition of heavy metals (arsenic, cadmium, chromium, copper, lead, nickel, selenium, vanadium, and zinc) in the United Kingdom. The model showed that wet deposition was the most important process for the transfer of metals from the atmosphere to the land surface. The model achieved a good correlation with annually averaged measurements of metal concentrations in air. The correlation with measurements of wet deposition was less strong due to the complexity of the atmospheric processes involved in the washout of particulate matter which were not fully captured by the model. The measured wet deposition and air concentration of heavy metals were significantly underestimated by the model for all metals (except vanadium) by factors between 2 and 10. These results suggest major missing sources of annual heavy metal emissions which are currently not included in the official inventory. Primary emissions were able to account for only 9%, 21%, 29%, 21%, 36%, 7% and 23% of the measured concentrations for As, Cd, Cr, Cu, Ni, Pb and Zn. A likely additional contribution to atmospheric heavy metal concentrations is the wind driven re-suspension of surface dust still present in the environment from the legacy of much higher historic emissions. Inclusion of two independent estimates of emissions from re-suspension in the model was found to give an improved agreement with measurements. However, an accurate estimate of the magnitude of re-suspended emissions is restricted by the lack of measurements of metal concentrations in the re-suspended surface dust layer. - Highlights: • Concentrations and deposition of 9 heavy metals in the UK were simulated. • Modelled data were well correlated to measured concentrations and deposition. • The model greatly underestimated metal deposition and air concentrations. • Under-estimation was attributed to wind-driven re-suspension of surface dust.

  4. Quantifying missing annual emission sources of heavy metals in the United Kingdom with an atmospheric transport model.

    Science.gov (United States)

    Dore, Anthony J; Hallsworth, Stephen; McDonald, Alan G; Werner, Małgorzata; Kryza, Maciej; Abbot, John; Nemitz, Eiko; Dore, Christopher J; Malcolm, Heath; Vieno, Massimo; Reis, Stefan; Fowler, David

    2014-05-01

    An atmospheric chemical transport model was adapted to simulate the concentration and deposition of heavy metals (arsenic, cadmium, chromium, copper, lead, nickel, selenium, vanadium, and zinc) in the United Kingdom. The model showed that wet deposition was the most important process for the transfer of metals from the atmosphere to the land surface. The model achieved a good correlation with annually averaged measurements of metal concentrations in air. The correlation with measurements of wet deposition was less strong due to the complexity of the atmospheric processes involved in the washout of particulate matter which were not fully captured by the model. The measured wet deposition and air concentration of heavy metals were significantly underestimated by the model for all metals (except vanadium) by factors between 2 and 10. These results suggest major missing sources of annual heavy metal emissions which are currently not included in the official inventory. Primary emissions were able to account for only 9%, 21%, 29%, 21%, 36%, 7% and 23% of the measured concentrations for As, Cd, Cr, Cu, Ni, Pb and Zn. A likely additional contribution to atmospheric heavy metal concentrations is the wind driven re-suspension of surface dust still present in the environment from the legacy of much higher historic emissions. Inclusion of two independent estimates of emissions from re-suspension in the model was found to give an improved agreement with measurements. However, an accurate estimate of the magnitude of re-suspended emissions is restricted by the lack of measurements of metal concentrations in the re-suspended surface dust layer.

  5. A marginal revenue equilibrium model for spatial water allocation

    Institute of Scientific and Technical Information of China (English)

    王劲峰; 刘昌明; 王智勇; 于静洁

    2002-01-01

    The outside water is transported into the water-shorted area. It is allocated among many sub-areas that composed the water-shorted area, in order to maximize the total benefit from the input water for the areas. This paper presents a model for spatial water allocation based on the marginal revenue of water utilization, taking the six southern districts of Hebei Province as an example.

  6. Optimal Digital Product Maintenance with a Continuous Revenue Stream

    OpenAIRE

    Fan, James; Griffin, Christopher

    2014-01-01

    We use a control framework to analyze the digital vendor's profit maximization problem. The vendor captures market share by focusing costly effort on post-launch product maintenance, which influences user perception of the product and drives a revenue stream associated with product use. Our theoretical results show necessary and sufficient conditions for product maintenance to decline over a product's life-cycle, thus showing conditions when Lehman's 7th law of software evolution holds. We al...

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

    OpenAIRE

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

    2000-01-01

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

  8. 47 CFR 69.725 - Attribution of revenues to particular wire centers.

    Science.gov (United States)

    2010-10-01

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

  9. 75 FR 21150 - Proposed Collection; Comment Request for Revenue Procedure 2006-50

    Science.gov (United States)

    2010-04-22

    ...: Direct all written comments to Steve Bronson, Internal Revenue Service, room 6129, 1111 Constitution... substantiated for purposes of Internal Revenue Code Sec. 170(n), as enacted by the American Jobs Creation Act...

  10. Internal auditing of the revenue cycle: are you getting your fair share?

    Science.gov (United States)

    Egusquiza, Day

    2007-02-01

    Internal auditing of the revenue cycle begins with the collection of data regarding areas of risk, including: Rework. Rejected claims. Multiple "touches" to submit a clean claim. Lost revenue. Patient complaints. Poor or incomplete documentation.

  11. 26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Information returns required of United States... 31, 1962. 1.6038-2 Section 1.6038-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... tangible property other than stock in trade; (C) Sales and purchases of patents, inventions, models,...

  12. Carbon Auction Revenue and Market Power: An Experimental Analysis

    Directory of Open Access Journals (Sweden)

    Noah Dormady

    2016-11-01

    Full Text Available State and regional governments in the U.S. and abroad are looking to market-based approaches to mitigating greenhouse gas emissions from the electric sector, and in the U.S. as a compliance approach to meeting the aggressive targets of the Environmental Protection Agency (EPA’s Clean Power Plan. Auction-based approaches, like those used in the Northeast U.S. and California, are both recommended strategies under the Plan and attractive to state governments because they can generate significant revenue from the sale of emissions permits. However, given the nature of imperfect competition in existing electricity markets, particularly at the state and regional level, the issue of market power is a concern at the forefront. This paper provides the results from a controlled laboratory experiment of an auction-based emissions market in the electricity sector. The results show that government revenue from auctioning emissions permits is substantially lower when market concentration is only moderately increased. The results hold significant implications for states and other subnational governments that have high revenue expectations from the auctioning of emissions permits.

  13. Public health costs accounting of inorganic PM2.5 pollution in metropolitan areas of the United States using a risk-based source-receptor model.

    Science.gov (United States)

    Heo, Jinhyok; Adams, Peter J; Gao, H Oliver

    2017-09-01

    In order to design effective strategies to reduce the public health burden of ambient fine particulate matter (PM2.5) imposed in an area, it is necessary to identify the emissions sources affecting that location and quantify their contributions. However, it is challenging because PM2.5 travels long distances and most constituents are the result of complex chemical processes. We developed a reduced-form source-receptor model for estimating locations and magnitudes of downwind health costs from a source or, conversely, the upwind sources that contribute to health costs at a receptor location. Built upon outputs from a state-of-the-art air quality model, our model produces comprehensive risk-based source apportionment results with trivial computational costs. Using the model, we analyzed all the sources contributing to the inorganic PM2.5 health burden in 14 metropolitan statistical areas (MSAs) in the United States. Our analysis for 12 source categories shows that 80-90% of the burden borne by these areas originates from emissions sources outside of the area and that emissions sources up to 800 km away need to be included to account for 80% of the burden. Conversely, 60-80% of the impacts of an MSA's emissions occurs outside of that MSA. The results demonstrate the importance of regionally coordinated measures to improve air quality in metropolitan areas. Copyright © 2017. Published by Elsevier Ltd.

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

    OpenAIRE

    ECOBICI NICOLAE

    2014-01-01

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

  15. The devil is in the details: maximizing revenue for daily trauma care.

    Science.gov (United States)

    Barnes, Stephen L; Robinson, Bryce R H; Richards, J Taliesin; Zimmerman, Cindy E; Pritts, Tim A; Tsuei, Betty J; Butler, Karyn L; Muskat, Peter C; Davis, Kenneth; Johannigman, Jay A

    2008-10-01

    Falling reimbursement rates for trauma care demand a concerted effort of charge capture for the fiscal survival of trauma surgeons. We compared current procedure terminology code distribution and billing patterns for Subsequent Hospital Care (SHC) before and after the institution of standardized documentation. Standardized SHC progress notes were created. The note was formulated with an emphasis on efficiency and accuracy. Documentation was completed by residents in conjunction with attendings following standard guidelines of linkage. Year-to-year patient volume, length of stay (LOS), injury severity, bills submitted, coding of service, work relative value units (wRVUs), revenue stream, and collection rate were compared with and without standardized documentation. A 394% average revenue increase was observed with the standardization of SHC documentation. Submitted charges more than doubled in the first year despite a 14% reduction in admissions and no change in length of stay. Significant increases in level II and level III billing and billing volume (P < .05) were sustainable year to year and resulted in an average per patient admission SHC income increase from $91.85 to $362.31. Use of a standardized daily progress note dramatically increases the accuracy of coding and associated billing of subsequent hospital care for trauma services.

  16. Estimation of risk management effects on revenue and purchased feed costs on US dairy farms.

    Science.gov (United States)

    Hadrich, Joleen C; Johnson, Kamina K

    2015-09-01

    Variations in milk and feed prices directly affect dairy farm risk management decisions. This research used data from the 2010 US Department of Agriculture-Agricultural Resource Management Surveys phase III dairy survey to examine how risk management tools affected revenues and expenses across US dairy farms. The survey was sent to 26 states and collected information on costs and returns to individual dairy farms. This research used the information from milk sales, crops sales, feed expenses, and farm and operator characteristics, as well as the use of risk management tools. Matching methodology was used to evaluate the effect of 5 independent risk management tools on revenues and expenses: selling milk to a cooperative, using a commodity contract to sell grain, feeding homegrown forage at a basic and intensive level, and use of a nutritionist. Results showed that dairy farms located in the Midwest and East benefit from selling milk to a cooperative and using commodity contracts to sell grain. Across the United States, using a nutritionist increased total feed costs, whereas a feeding program that included more than 65% homegrown forages decreased total feed costs. Results point to benefits from educational programming on risk management tools that are region specific rather than a broad generalization to all US dairy farmers.

  17. Divisive dividing: revenue allocation and unrest in Nigeria since the late colonial period

    Directory of Open Access Journals (Sweden)

    David Aworawo

    2012-06-01

    Full Text Available El conflicto sobre la fórmula para la asignación de los ingresos ha sido un tema destacado en el desarrollo político de Nigeria desde el período colonial tardío. En este artículo se analiza el patrón de distribución de ingresos en Nigeria y el impacto de la inestabilidad política del país. Nigeria ha operado una constitución federal para gran parte del período desde 1954 y que no siempre ha sido un acuerdo sobre qué porcentaje de los recursos producidos por las distintas unidades que componen el país deben ser controlados por ellos. Algunos se han hecho intentos de analizar los problemas, principalmente desde la perspectiva de la economía política. En este artículo se adopta el enfoque histórico. Se estudian los cambios en los patrones de distribución de ingresos en Nigeria y la respuesta de la gente de diferentes fórmulas prescritas. De esta manera, es posible evaluar en términos generales el impacto de la asignación de los ingresos en el desarrollo político de Nigeria. Se sugiere que una de las mejores formas de abordar la crisis de asignación de los ingresos en Nigeria es la adopción de un sistema que sea justo y que anima a la industria. De esta manera, sería posible alcanzar un grado de satisfacción y la atención también se centrará en cómo producir y no sólo en la manera de compartir.Palabras clave: distribución de ingresos, la inestabilidad política, disturbios, Federalismo, Nigeria_______________________Abstract:Conflict over the formula for revenue allocation has been a prominent issue in Nigeria’s political development since the late colonial period. This article examines the pattern of revenue allocation in Nigeria and the impact on the country’s political instability. Nigeria has operated a federal constitution for much of the period since 1954 and there has not always been agreement on what percentage of the resources produced by the various units that make up the country should be controlled by

  18. 78 FR 6067 - BE-37: Survey of U.S. Airline Operators' Foreign Revenues and Expenses

    Science.gov (United States)

    2013-01-29

    ... Bureau of Economic Analysis XRIN 0691-XC006 BE-37: Survey of U.S. Airline Operators' Foreign Revenues and... public that it is conducting a mandatory survey titled Survey of U.S. Airline Operators' Foreign Revenues... survey is intended to collect information on U.S. airline operators' foreign revenues and expenses. How...

  19. 30 CFR 201.100 - Responsibilities of the Associate Director for Minerals Revenue Management.

    Science.gov (United States)

    2010-07-01

    ... Minerals Revenue Management. 201.100 Section 201.100 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT GENERAL Oil and Gas, Onshore § 201.100 Responsibilities of the Associate Director for Minerals Revenue Management. The Associate Director is...

  20. 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.

  1. Revenues and Expenses of Division III Intercollegiate Athletics Programs. Financial Trends and Relationships - 1997.

    Science.gov (United States)

    Fulks, Daniel L.

    This report provides summary information concerning revenues and expenses of NCAA Division 3 intercollegiate athletics programs for the 1996-1997 fiscal year. The report compares revenue and expense trends of athletics programs within each of the NCAA divisions and revenues and expenses between men's and women's athletic programs. The…

  2. Revenues and Expenses of Divisions I and II Intercollegiate Athletics Programs. Financial Trends and Relationships - 1997.

    Science.gov (United States)

    Fulks, Daniel L.

    This report provides summary information concerning revenues and expenses of NCAA Divisions 1 and 2 intercollegiate athletics programs for the 1996-1997 fiscal year. The report compares revenue and expense trends of athletics programs within each of the NCAA divisions and revenues and expenses between men's and women's athletic programs. The…

  3. 47 CFR 54.805 - Zone and study area above benchmark revenues calculated by the Administrator.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 3 2010-10-01 2010-10-01 false Zone and study area above benchmark revenues... Mechanism § 54.805 Zone and study area above benchmark revenues calculated by the Administrator. (a) The following steps shall be performed by the Administrator to determine Zone Above Benchmark Revenues for...

  4. 49 CFR Schedule A to Subpart B of... - Class I Participating Carriers' Revenue Data

    Science.gov (United States)

    2010-10-01

    ... issue traffic revenue to— Total system revenues, col, (e)÷col. (d) (2 Dec.) (f) Total issue traffic revenues (percent dist. of col. (e) (2 Dec.) (g) 1 2 3 4 5 6 7 9 10 11 12 13 14 15 16 17 18 19 20 21 22...

  5. The effects of win-win conditions on revenue-sharing contracts

    NARCIS (Netherlands)

    Timmer, J.B.

    2004-01-01

    This paper studies revenue-sharing contracts in distribution chains in the presence of win-win conditions. Revenue-sharing contracts are a mechanism to coordinate the firms in a distribution chain. Under these contracts the retailer shares its revenue with the supplier in exchange for a lower wholes

  6. United States Congressional Districts from LEGIS source data, Geographic NAD83, LOSCO (2004) [us_congress_LEGIS_2001

    Data.gov (United States)

    Louisiana Geographic Information Center — United States Congressional Districts. The district boundaries are the result of legislative acts and redistricting. Reapportionment (redistricting) occurs during...

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

    OpenAIRE

    Maurice Schiff; Arvind Panagariya

    1995-01-01

    The traditional literature derives optimum and revenue-maximizing export taxes within two-country models. with one exporter and one importer (Johnson 1950-51, Tower 1977). In reality, most products, including primary products. are exported by several countries. In this paper, we present a theory of trade taxes in a three-country framework. This enables us to deal with strategic interactions among exporting countries. We show that (i) if one of the countries is a Stackelberg leader, both count...

  8. The influence of spatial effects on wind power revenues under direct marketing rules

    Energy Technology Data Exchange (ETDEWEB)

    Grothe, Oliver [Koeln Univ. (Germany). Dept. of Economic and Social Statistics; Muesgens, Felix [Brandenburgische Technische Univ. Cottbus (Germany). Lehrstuhl fuer Energiewirtschaft

    2012-03-15

    In many countries worldwide, investment in renewable technologies has been accelerated by the introduction of fixed feed-in tariffs for electricity from renewable energy sources (RES). While fixed tariffs accomplish this purpose, they lack incentives to align the RES production with price signals. Today, due to a growing proportion of renewable electricity, the intermittency of most RES increases the volatility of electricity prices and might even prevent market clearing. Therefore, support schemes for RES have to be modified. Recently, Germany launched a market premium model which gives wind power operators the monthly choice to either receive a fixed feed-in tariff or to risk a - subsided - access to the wholesale electricity market. This paper quantifies the revenues of wind turbines under this new model and, in particular, analyzes whether, when and where producers may profit. We find that the position of the wind turbine within the country significantly influences revenues. The results are of interest and importance for wind farm operators deciding whether electricity should be sold in the fixed tariff or in the wholesale market.

  9. Radiologic and nuclear medicine studies in the United States and worldwide: frequency, radiation dose, and comparison with other radiation sources--1950-2007.

    Science.gov (United States)

    Mettler, Fred A; Bhargavan, Mythreyi; Faulkner, Keith; Gilley, Debbie B; Gray, Joel E; Ibbott, Geoffrey S; Lipoti, Jill A; Mahesh, Mahadevappa; McCrohan, John L; Stabin, Michael G; Thomadsen, Bruce R; Yoshizumi, Terry T

    2009-11-01

    The U.S. National Council on Radiation Protection and Measurements and United Nations Scientific Committee on Effects of Atomic Radiation each conducted respective assessments of all radiation sources in the United States and worldwide. The goal of this article is to summarize and combine the results of these two publicly available surveys and to compare the results with historical information. In the United States in 2006, about 377 million diagnostic and interventional radiologic examinations and 18 million nuclear medicine examinations were performed. The United States accounts for about 12% of radiologic procedures and about one-half of nuclear medicine procedures performed worldwide. In the United States, the frequency of diagnostic radiologic examinations has increased almost 10-fold (1950-2006). The U.S. per-capita annual effective dose from medical procedures has increased about sixfold (0.5 mSv [1980] to 3.0 mSv [2006]). Worldwide estimates for 2000-2007 indicate that 3.6 billion medical procedures with ionizing radiation (3.1 billion diagnostic radiologic, 0.5 billion dental, and 37 million nuclear medicine examinations) are performed annually. Worldwide, the average annual per-capita effective dose from medicine (about 0.6 mSv of the total 3.0 mSv received from all sources) has approximately doubled in the past 10-15 years.

  10. Conflicts of interest at medical journals: the influence of industry-supported randomised trials on journal impact factors and revenue - cohort study

    DEFF Research Database (Denmark)

    Lundh, Andreas; Barbateskovic, Marija; Hróbjartsson, Asbjørn;

    2010-01-01

    transparency in reporting of conflict of interest is an increasingly important aspect of publication in medical journals. Publication of large industry-supported trials may generate many citations and journal income through reprint sales and thereby be a source of conflicts of interest for journals....... We investigated industry-supported trials' influence on journal impact factors and revenue....

  11. Research on Tax Revenue Flexibility Based on the Perspective of Central Tax in Chongqing

    Institute of Scientific and Technical Information of China (English)

    Chaoping; LUO; Jingzhi; CHEN; Zhenglin; CAO

    2013-01-01

    Tax revenue is the main part of the finance revenue, and it plays an important role in the process of achieving the finance goals and promoting the economic development. Tax revenue flexibility is a main index which reveals the whole country’s burden on the main macro-economy. The paper did an empirical research on national tax revenue flexibility in Chongqing from the total and structural perspectives, and it shows that there are some fluctuations during 2005-2009, which are still within a normal range. Tax revenue promotes Chongqing’s economic growth.

  12. 26 CFR 1.863-9 - Source of income derived from communications activity under section 863(a), (d), and (e).

    Science.gov (United States)

    2010-04-01

    ... contracts, TC makes available to its customers capacity to transmit communications via the cable. TC's... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Source of income derived from communications activity under section 863(a), (d), and (e). 1.863-9 Section 1.863-9 Internal Revenue INTERNAL REVENUE...

  13. Microbial pathogens in source and treated waters from drinking water treatment plants in the United States and implications for human health

    Science.gov (United States)

    King, Dawn N.; Donohue, Maura J.; Vesper, Stephen J.; Villegas, Eric N.; Ware, Michael W.; Vogel, Megan E.; Furlong, Edward; Kolpin, Dana W.; Glassmeyer, Susan T.; Pfaller, Stacy

    2016-01-01

    An occurrence survey was conducted on selected pathogens in source and treated drinking water collected from 25 drinking water treatment plants (DWTPs) in the United States. Water samples were analyzed for the protozoa Giardia and Cryptosporidium (EPA Method 1623); the fungi Aspergillus fumigatus, Aspergillus niger and Aspergillus terreus (quantitative PCR [qPCR]); and the bacteria Legionella pneumophila (qPCR), Mycobacterium avium, M. avium subspecies paratuberculosis, and Mycobacterium intracellulare (qPCR and culture). Cryptosporidium and Giardia were detected in 25% and in 46% of the source water samples, respectively (treated waters were not tested). Aspergillus fumigatus was the most commonly detected fungus in source waters (48%) but none of the three fungi were detected in treated water. Legionella pneumophila was detected in 25% of the source water samples but in only 4% of treated water samples. M. avium and M. intracellulare were both detected in 25% of source water, while all three mycobacteria were detected in 36% of treated water samples. Five species of mycobacteria, Mycobacterium mucogenicum, Mycobacterium phocaicum, Mycobacterium triplex, Mycobacterium fortuitum, and Mycobacterium lentiflavum were cultured from treated water samples. Although these DWTPs represent a fraction of those in the U.S., the results suggest that many of these pathogens are widespread in source waters but that treatment is generally effective in reducing them to below detection limits. The one exception is the mycobacteria, which were commonly detected in treated water, even when not detected in source waters.

  14. Revenue generation in the information era: Opportunities and challenges

    Directory of Open Access Journals (Sweden)

    Sreelata Jonnalagedda

    2011-03-01

    Full Text Available In an information economy, innovative revenue generating models are as critical for the sustenance of a firm as is bringing cutting edge technology to the market. In its first part, this article surveys the characteristics of the information goods market and identifies the opportunities and challenges that the information era presents. Further, it surveys the existing business models for information goods and maps them to the market characteristics to arrive at the viability of these models. The second part of the article presents the views and experiences of a panel of practitioners who face these challenges in the field of information goods.

  15. '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.

  16. AN OPTION PRICING MODEL UNDER FUTURE REVENUE UNCERTAINTY

    Institute of Scientific and Technical Information of China (English)

    XueMinggao

    2003-01-01

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

  17. Closing the ICD-l0 revenue gap.

    Science.gov (United States)

    Carr, Kimberly Janet

    2013-06-01

    Hospitals can improve clinical documentation under ICD-10 by implementing three strategies: Bring clinical documentation improvement (CDI) specialists and coders together for daily or weekly communications to improve documentation quality, processes, and outcomes. Encourage CDI specialists to engage in direct, one-on-one conversations with physicians or generate queries, whether paper or EHR-based, to clarify missing or unclear documentation to promote better overall clinical documentation outcomes. Assess ICD-10 hot spots for documentation gaps to mitigate risk of lost revenue under ICD-10.

  18. Strategic real-estate planning can generate revenue.

    Science.gov (United States)

    Hayes, D; Hays, S

    2001-12-01

    Many healthcare organizations treat their real estate as liabilities rather than assets and overlook opportunities to generate significant additional revenue and reduce costs. An Ernst & Young Study found that to maximize the return on investment in their real-estate holdings, healthcare organizations need to include property management in their strategic plan, manage construction and expansion effectively, adapt and reuse their facilities where possible, and pursue innovative real-estate strategies. Managing real-estate assets effectively can free up capital to use for other core business needs.

  19. When to make proprietary software open source

    NARCIS (Netherlands)

    Caulkins, J.P.; Feichtinger, G.; Grass, D.; Hartl, R.F.; Kort, P.M.; Seidl, A.

    2013-01-01

    Software can be distributed closed source (proprietary) or open source (developed collaboratively). While a firm cannot sell open source software, and so loses potential sales revenue, the open source software development process can have a substantial positive impact on the quality of a software, i

  20. In times of geopolitical and economic instability how can innovative technologies drive new revenue opportunities for institutions and research funding in the UK?

    Directory of Open Access Journals (Sweden)

    Jean Roberts

    2017-07-01

    Full Text Available This article examines how the emergence of innovative technology platforms, recently introduced by new players in the university services space and public arena, has the potential to open up additional revenue generation opportunities for the university research funding toolkit. How aware are universities of these new technology platforms and their revenue potential? Given anticipated EU funding upheaval (and potential removal/reduction of funding sources, uncertainty surrounding Brexit, and the lack of clarity in the lead-up to Brexit (creating what looks to be a prolonged period of instability and cross-messaging in funding circles, the time is now ripe for university management, financial stewards and library managers to embrace new technology platforms as part of their strategic finance planning in order to take advantage of new emerging revenue models in combination with existing operations.

  1. 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.

  2. 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.

  3. Avian Collisions with Wind Turbines: A Summary of Existing Studies and Comparisons to Other Sources of Avian Collision Mortality in the United States

    Energy Technology Data Exchange (ETDEWEB)

    Erickson, Wallace P.; Johnson, Gregory D.; Strickland, Dale M.; Young, Jr., David P.; Sernka, Karyn J.; Good, Rhett E.

    2001-08-01

    It has been estimated that from 100 million to well over 1 billion birds are killed annually in the United States due to collisions with human-made structures, including vehicles, buildings and windows, powerlines, communication towers, and wind turbines. Although wind energy is generally considered environmentally friendly (because it generates electricity without emitting air pollutants or greenhouse gases), the potential for avian fatalities has delayed and even significantly contributed to blocking the development of some windplants in the U.S. Given the importance of developing a viable renewable source of energy, the objective of this paper is to put the issue of avian mortality associated with windpower into perspective with other sources of avian collision mortality across the U.S. The purpose of this paper is to provide a detailed summary of the mortality data collected at windplants and put avian collision mortality associated with windpower development into perspective with other significant sources of avian collision mortality across the United States. We provide a summary of data collected at many of the U.S. windplants and provide annual bird fatality estimates and projections for all wind turbines in the U.S. For comparison, we also review studies of avian collision mortality from other major human-made structures and report annual bird fatality estimates for these sources. Other sources also significantly contribute to overall avian mortality. For example, the National Audubon Society estimates avian mortality due to house cats at 100 million birds per year. Pesticide use, oil spills, disease, etc., are other significant sources of unintended avian mortality. Due to funding constraints, the scope of this paper is limited to examining only avian mortality resulting from collisions with human-made obstacles.

  4. Methods for evaluating potential sources of chloride in surface waters and groundwaters of the conterminous United States

    Science.gov (United States)

    Granato, Gregory E.; DeSimone, Leslie A.; Barbaro, Jeffrey R.; Jeznach, Lillian C.

    2015-09-04

    Chloride exists as a major ion in most natural waters, but many anthropogenic sources are increasing concentrations of chloride in many receiving waters. Although natural concentrations in continental waters can be as high as 200,000 milligrams per liter, chloride concentrations that are suitable for freshwater ecology, human consumption, and agricultural and industrial water uses commonly are on the order of 10 to 1,000 milligrams per liter. “Road salt” frequently is identified as the sole source of anthropogenic chloride, but only about 30 percent of the salt consumed and released to the environment is used for deicing. Furthermore, several studies in Southern States where the use of deicing salt is minimal also show anthropogenic chloride in rising concentrations and in strong correlation to imperviousness and road density. This is because imperviousness and road density also are strongly correlated to population density. The term “road salt” is a misnomer because deicers applied to parking lots, sidewalks, and driveways can be a substantial source of chloride in some catchments because these land covers are comparable to roadways as a percentage of the total impervious area and commonly receive higher salt application rates than some roadways. Other sources of anthropogenic chloride include wastewater, dust control on unpaved roads, fertilizer, animal waste, irrigation, aquaculture, energy production wastes, and landfill leachates. The assumption that rising chloride concentrations in surface water or groundwater is indicative of contamination by deicing chemicals rather than one or more other potential sources may preclude the identification of toxic, carcinogenic, mutagenic, or endocrine-disrupting contaminants that are associated with many sources of elevated chloride concentrations. Once the sources of anthropogenic chloride in an area of interest have been identified and measured, water and solute budgets can be estimated to guide decisionmakers to

  5. Revenue Discretionary Model Pengukuran Manajemen Laba: Berdasarkan Sektor Industri Manufaktur di Bursa Efek Indonesia

    Directory of Open Access Journals (Sweden)

    Nieken Herma Sari

    2014-01-01

    Full Text Available Earnings management is a management action to manage the profitability of a company. The purpose of this study is to indicate the accrual earning management using revenue discretionary model. This study adopts the research conducted by Stubben (2010 where there are two measurement models to detect the presence of accrual earnings management. The measurement model is the discretionary revenue model consists of conditional revenue model and revenue model. Object of this research is the companies listed in Indonesia Stock Exchange. The technique of data analysis is descriptive statistics to determine the residual value in each industry sector. These results prove that the revenue model is able to indicate the industrial sector 8 of the total 13 industries in the manufacturing companies indicated accrual earnings management. Conditional revenue model is able to indicate the industrial sector 11 of the total 18 sectors industry that overall indicated accrual earnings management.

  6. Resource revenue model for a developed country: case of Estonia. Ressursitulu mudel arenenud riigile: Eesti kaasus

    Directory of Open Access Journals (Sweden)

    Kalev Kallemets

    2015-12-01

    Full Text Available The main objective of this paper is to find appropriate parameters for a resource revenue fund model in the industrial part of the World, with Estonia as an example. Based on literature review and case studies of resource revenue funds, four parameters are suggested: the period of resource revenue flow, the magnitude of the revenue flow relative to GDP, relative development level of the country and institutional development level. Additionally, four resource revenue fund models are characterized: fiscal, mixed, Permanent Income Fund and Sovereign Development Fund. Analysis shows that for a country where the main natural resource is oil shale (as is the case in Estonia, the most suitable resource revenue fund model would be a blend of fiscal modelling and Sovereign Development Fund.

  7. Analysis of the United States Marine Corps Utilization of Defense Logistics Agency Disposition Services as a Source of Supply

    Science.gov (United States)

    2011-12-01

    clothing and eyewear, plasma televisions, lawn equipment, and so forth. These items could potentially be sourced from DDS on a free-issue basis...Vehicle Mounted $14.28 1095015216087 477 263 Bayonet, Knife $116.18 8465014783009 5010 240 Strap, Webbing $6.62 8415012968878 424 186 Vest

  8. Increasing the revenue from lignocellulosic biomass: Maximizing feedstock utilization.

    Science.gov (United States)

    Alonso, David Martin; Hakim, Sikander H; Zhou, Shengfei; Won, Wangyun; Hosseinaei, Omid; Tao, Jingming; Garcia-Negron, Valerie; Motagamwala, Ali Hussain; Mellmer, Max A; Huang, Kefeng; Houtman, Carl J; Labbé, Nicole; Harper, David P; Maravelias, Christos; Runge, Troy; Dumesic, James A

    2017-05-01

    The production of renewable chemicals and biofuels must be cost- and performance- competitive with petroleum-derived equivalents to be widely accepted by markets and society. We propose a biomass conversion strategy that maximizes the conversion of lignocellulosic biomass (up to 80% of the biomass to useful products) into high-value products that can be commercialized, providing the opportunity for successful translation to an economically viable commercial process. Our fractionation method preserves the value of all three primary components: (i) cellulose, which is converted into dissolving pulp for fibers and chemicals production; (ii) hemicellulose, which is converted into furfural (a building block chemical); and (iii) lignin, which is converted into carbon products (carbon foam, fibers, or battery anodes), together producing revenues of more than $500 per dry metric ton of biomass. Once de-risked, our technology can be extended to produce other renewable chemicals and biofuels.

  9. Maximizing Cloud Providers Revenues via Energy Aware Allocation Policies

    CERN Document Server

    Mazzucco, Michele; Deters, Ralph

    2011-01-01

    Cloud providers, like Amazon, offer their data centers' computational and storage capacities for lease to paying customers. High electricity consumption, associated with running a data center, not only reflects on its carbon footprint, but also increases the costs of running the data center itself. This paper addresses the problem of maximizing the revenues of Cloud providers by trimming down their electricity costs. As a solution allocation policies which are based on the dynamic powering servers on and off are introduced and evaluated. The policies aim at satisfying the conflicting goals of maximizing the users' experience while minimizing the amount of consumed electricity. The results of numerical experiments and simulations are described, showing that the proposed scheme performs well under different traffic conditions.

  10. 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.

  11. 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.

  12. 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.

  13. Smoke-free law did affect revenue from gaming in Delaware

    OpenAIRE

    Michael R. Pakko

    2005-01-01

    A paper recently published in the journal Tobacco Control purports to show that the implementation of a smoking prohibition in Delaware had no statistically significant effect on the revenues of three gaming facilities in that state. After correcting for evident errors in that analysis, I find that the smoke-free law did affect revenues from gaming in Delaware. Total gaming revenues are estimated to have declined by at least $6 million per month after the implementation of Delaware*s Clean In...

  14. 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...

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

    Institute of Scientific and Technical Information of China (English)

    LIU Bing; TANG Shou-lian

    2006-01-01

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

  16. Revenue Management Performance Drivers: An Empirical Analysis at Four Points by Sheraton

    OpenAIRE

    Shroff, Avinash

    2009-01-01

    The purpose of this management project is to analyse the current and future scenario of the revenue streams of the Four Points hotel Mumbai in India. Revenue Management (RM) is an important tool for matching supply and demand by segmenting customers into different segments based on their willingness-to-pay and allocating scarce capacity to the different segments in a way that maximizes firm revenues. The benefits of RM are well accepted in the hospitality industry, and the technical aspects o...

  17. Prioritization of Revenue Management Factors:A Synthetic Extent Analysis Approach

    OpenAIRE

    Mehmet Emre GULER

    2012-01-01

    Purpose: This paper presents a novel approach for revealing the success factors of revenue management practices in hospitality industry. Our study aims to point out the favorably contributing ‘ingredients’ of a successful revenue management application. We investigate what revenue managers have learned from their past experience by using real empirical data and fuzzy synthetic evaluation procedure. Researchers and practitioners may regard this work as a functional benchmark analyzing a functi...

  18. Actinomycetes: A Repertory of Green Catalysts with a Potential Revenue Resource

    Science.gov (United States)

    Prakash, Divya; Nawani, Neelu; Prakash, Mansi; Bodas, Manish; Mandal, Abul; Khetmalas, Madhukar; Kapadnis, Balasaheb

    2013-01-01

    Biocatalysis, one of the oldest technologies, is becoming a favorable alternative to chemical processes and a vital part of green technology. It is an important revenue generating industry due to a global market projected at $7 billion in 2013 with a growth of 6.7% for enzymes alone. Some microbes are important sources of enzymes and are preferred over sources of plant and animal origin. As a result, more than 50% of the industrial enzymes are obtained from bacteria. The constant search for novel enzymes with robust characteristics has led to improvisations in the industrial processes, which is the key for profit growth. Actinomycetes constitute a significant component of the microbial population in most soils and can produce extracellular enzymes which can decompose various materials. Their enzymes are more attractive than enzymes from other sources because of their high stability and unusual substrate specificity. Actinomycetes found in extreme habitats produce novel enzymes with huge commercial potential. This review attempts to highlight the global importance of enzymes and extends to signify actinomycetes as promising harbingers of green technology. PMID:23691495

  19. Actinomycetes: a repertory of green catalysts with a potential revenue resource.

    Science.gov (United States)

    Prakash, Divya; Nawani, Neelu; Prakash, Mansi; Bodas, Manish; Mandal, Abul; Khetmalas, Madhukar; Kapadnis, Balasaheb

    2013-01-01

    Biocatalysis, one of the oldest technologies, is becoming a favorable alternative to chemical processes and a vital part of green technology. It is an important revenue generating industry due to a global market projected at $7 billion in 2013 with a growth of 6.7% for enzymes alone. Some microbes are important sources of enzymes and are preferred over sources of plant and animal origin. As a result, more than 50% of the industrial enzymes are obtained from bacteria. The constant search for novel enzymes with robust characteristics has led to improvisations in the industrial processes, which is the key for profit growth. Actinomycetes constitute a significant component of the microbial population in most soils and can produce extracellular enzymes which can decompose various materials. Their enzymes are more attractive than enzymes from other sources because of their high stability and unusual substrate specificity. Actinomycetes found in extreme habitats produce novel enzymes with huge commercial potential. This review attempts to highlight the global importance of enzymes and extends to signify actinomycetes as promising harbingers of green technology.

  20. Actinomycetes: A Repertory of Green Catalysts with a Potential Revenue Resource

    Directory of Open Access Journals (Sweden)

    Divya Prakash

    2013-01-01

    Full Text Available Biocatalysis, one of the oldest technologies, is becoming a favorable alternative to chemical processes and a vital part of green technology. It is an important revenue generating industry due to a global market projected at $7 billion in 2013 with a growth of 6.7% for enzymes alone. Some microbes are important sources of enzymes and are preferred over sources of plant and animal origin. As a result, more than 50% of the industrial enzymes are obtained from bacteria. The constant search for novel enzymes with robust characteristics has led to improvisations in the industrial processes, which is the key for profit growth. Actinomycetes constitute a significant component of the microbial population in most soils and can produce extracellular enzymes which can decompose various materials. Their enzymes are more attractive than enzymes from other sources because of their high stability and unusual substrate specificity. Actinomycetes found in extreme habitats produce novel enzymes with huge commercial potential. This review attempts to highlight the global importance of enzymes and extends to signify actinomycetes as promising harbingers of green technology.

  1. Estimates of mercury flux into the United States from non-local and global sources: results from a 3-D CTM simulation

    Directory of Open Access Journals (Sweden)

    B. A. Drewniak

    2008-11-01

    Full Text Available The sensitivity of Hg concentration and deposition in the United States to emissions in China was investigated by using a global chemical transport model: Model for Ozone and Related Chemical Tracers (MOZART. Two forms of gaseous Hg were included in the model: elemental Hg (HG(0 and oxidized or reactive Hg (HGO. We simulated three different emission scenarios to evaluate the model's sensitivity. One scenario included no emissions from China, while the others were based on different estimates of Hg emissions in China. The results indicated, in general, that when Hg emissions were included, HG(0 concentrations increased both locally and globally. Increases in Hg concentrations in the United States were greatest during spring and summer, by as much as 7%. Ratios of calculated concentrations of Hg and CO near the source region in eastern Asia agreed well with ratios based on measurements. Increases similar to those observed for HG(0 were also calculated for deposition of HGO. Calculated increases in wet and dry deposition in the United States were 5–7% and 5–9%, respectively. The results indicate that long-range transcontinental transport of Hg has a non-negligible impact on Hg deposition levels in the United States.

  2. Estimates of mercury flux into the United States from non-local and global sources : results from a 3-D CTM simulation.

    Energy Technology Data Exchange (ETDEWEB)

    Drewniak, B. A.; Kotamarthi, V. R.; Streets, D.; Kim, M.; Crist, K.; Ohio Univ.

    2008-11-01

    The sensitivity of Hg concentration and deposition in the United States to emissions in China was investigated by using a global chemical transport model: Model for Ozone and Related Chemical Tracers (MOZART). Two forms of gaseous Hg were included in the model: elemental Hg (HG(0)) and oxidized or reactive Hg (HGO). We simulated three different emission scenarios to evaluate the model's sensitivity. One scenario included no emissions from China, while the others were based on different estimates of Hg emissions in China. The results indicated, in general, that when Hg emissions were included, HG(0) concentrations increased both locally and globally. Increases in Hg concentrations in the United States were greatest during spring and summer, by as much as 7%. Ratios of calculated concentrations of Hg and CO near the source region in eastern Asia agreed well with ratios based on measurements. Increases similar to those observed for HG(0) were also calculated for deposition of HGO. Calculated increases in wet and dry deposition in the United States were 5-7% and 5-9%, respectively. The results indicate that long-range transcontinental transport of Hg has a non-negligible impact on Hg deposition levels in the United States.

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

    Directory of Open Access Journals (Sweden)

    Ying-jing Gu

    2017-01-01

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

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

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-05-01

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

  5. 多功能地源热泵机组的节能性分析%Energy-saving Analysis on Multifunction Ground Source Heat Pump Unit

    Institute of Scientific and Technical Information of China (English)

    尹永存; 曾庆新

    2014-01-01

    According to the requirements of cooling, heating and hot-water for villa project in Zhengzhou, the advantages and disadvantages of the two kinds of air-conditioning system are compared, those are household air-conditioning unit plus heat-pump water heater, and multifunction ground source heat pump unit. And its energy-saving is analyzed.%结合郑州某别墅工程对供冷、供暖、热水的需求,对比了两种不同空调系统:户式空调机组+热泵热水器,和多功能地源热泵机组性能的优劣;并进行了节能性分析。

  6. Source apportionment of sulfate and nitrate particulate matter in the Eastern United States and effectiveness of emission control programs.

    Science.gov (United States)

    Zhang, Hongliang; Hu, Jianlin; Kleeman, Michael; Ying, Qi

    2014-08-15

    Reducing population exposure to PM2.5 in the eastern US will require control of secondary sulfate and nitrate. A source-oriented Community Multi-scale Air Quality (CMAQ) model is used to determine contributions of major emission sources to nitrate and sulfate concentrations in the seven eastern US cities (New York City, Pittsburgh, Baltimore, Chicago, Detroit, St. Paul, and Winston-Salem) in January and August of 2000 and 2006. Identified major nitrate sources include on-road gasoline-powered vehicles, diesel engines, natural gas and coal combustion. From 2000 to 2006, January nitrate concentrations decreased by 25-68% for all the seven cities. On average, ~53% of this change was caused by emissions controls while 47% was caused by meteorology variations. August nitrate concentrations decreased by a maximum of 68% in New York City but Detroit experienced increasing August nitrate concentrations by up to 33%. On average, ~33% of the reduction in nitrate is offset by increases associated with meteorological conditions that favor nitrate formation. Coal combustion and natural gas are the dominant sources for sulfate in both seasons. January sulfate decrease from 2000 to 2006 in all cities by 4-58% except New York City, which increases by 13%. On average, ~93% of the reduction in sulfate was attributed to emission controls with 7% associated with changes in meteorology. August sulfate concentrations decrease by 11-44% in all cities. On average, emission controls alone between 2000 and 2006 would have caused 6% more reduction but the effectiveness of the controls was mitigated by meteorology conditions more favorable to sulfate production in 2006 vs. 2000. The results of this study suggest that regional emissions controls between 2000 and 2006 have been effective at reducing population exposure to PM2.5 in the eastern US, but yearly variations in meteorology must be carefully considered when assessing the exact magnitude of the control benefits.

  7. Sources of Corn for Ethanol Production in the United States: A Review and Decomposition Analysis of the Empirical Data

    Energy Technology Data Exchange (ETDEWEB)

    Oladosu, Gbadebo A [ORNL; Kline, Keith L [ORNL; Uria Martinez, Rocio [ORNL; Eaton, Laurence M [ORNL

    2011-01-01

    The use of corn for ethanol production in the United States quintupled between 2001 and 2009, generating concerns that this could lead to the conversion of forests and grasslands around the globe, known as indirect land-use change (iLUC). Estimates of iLUC and related food versus fuel concerns rest on the assumption that the corn used for ethanol production in the United States would come primarily from displacing corn exports and land previously used for other crops. A number of modeling efforts based on these assumptions have projected significant iLUC from the increases in the use of corn for ethanol production. The current study tests the veracity of these assumptions through a systematic decomposition analysis of the empirical data from 2001 to 2009. The logarithmic mean divisia index decomposition method (Type I) was used to estimate contributions of different factors to meeting the corn demand for ethanol production. Results show that about 79% of the change in corn used for ethanol production can be attributed to changes in the distribution of domestic corn consumption among different uses. Increases in the domestic consumption share of corn supply contributed only about 5%. The remaining contributions were 19% from added corn production, and 2% from stock changes. Yield change accounted for about two-thirds of the contributions from production changes. Thus, the results of this study provide little support for large land-use changes or diversion of corn exports because of ethanol production in the United States during the past decade.

  8. A preliminary assessment of the spatial sources of contemporary suspended sediment in the Ohio River basin, United States, using water quality data from the NASQAN programme in a source tracing procedure

    Science.gov (United States)

    Zhang, Y.-S.; Collins, A.L.; Horowitz, A.J.

    2012-01-01

    Reliable information on catchment scale suspended sediment sources is required to inform the design of management strategies for helping abate the numerous environmental issues associated with enhanced sediment mobilization and off-site loadings. Since sediment fingerprinting techniques avoid many of the logistical constraints associated with using more traditional indirect measurement methods at catchment scale, such approaches have been increasingly reported in the international literature and typically use data sets collected specifically for sediment source apportionment purposes. There remains scope for investigating the potential for using geochemical data sets assembled by routine monitoring programmes to fingerprint sediment provenance. In the United States, routine water quality samples are collected as part of the US Geological Survey's revised National Stream Quality Accounting Network programme. Accordingly, the geochemistry data generated from these samples over a 10-year period (1996-2006) were used as the basis for a fingerprinting exercise to assess the key tributary sub-catchment spatial sources of contemporary suspended sediment transported by the Ohio River. Uncertainty associated with the spatial source estimates was quantified using a Monte Carlo approach in conjunction with mass balance modelling. Relative frequency weighted means were used as an alternative way of summarizing the spatial source contributions, thereby avoiding the need to use confidence limits. The results should be interpreted in the context of the routine, but infrequent nature, of the suspended sediment samples used to assemble geochemistry as a basis for the sourcing exercise. Nonetheless, the study demonstrates how routine monitoring samples can be used to provide some preliminary information on sediment provenance in large drainage basins. ?? 2011 John Wiley & Sons, Ltd.

  9. 77 FR 27612 - Modifications to Definition of United States Property

    Science.gov (United States)

    2012-05-11

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK11 Modifications to Definition of United States Property... or clearing agency do not constitute United States property. These regulations affect United States...)) that invests certain earnings and profits in United States property (U.S. property) ``on the...

  10. Urolithiasis, Urinary Cancer, and Home Drinking Water Source in the United States Territory of Guam, 2006–2010

    Directory of Open Access Journals (Sweden)

    Robert L. Haddock

    2016-05-01

    Full Text Available We reviewed patient records with a first-listed diagnosis of urolithiasis—also known as urinary tract or kidney stone disease, nephrolithiasis—upon discharge from Guam’s sole civilian hospital during 2006 to 2010 and urinary cancer mortality records from the Guam Cancer Registry for 1970 to 2009 to determine the source of municipal water supplied to the patients’ residence. The objective was to investigate a possible relationship between the sources of municipal water supplied to Guam villages and the incidence of urolithiasis and urinary cancer. We analyzed hospital discharge diagnoses of urolithiasis or renal calculi by calculating the incidence of first-mentioned discharge for urolithiasis or renal calculi and comparing rates across demographic or geographic categories while adjusting by age, sex, and ethnicity/race. We reviewed cancer registry records of urinary cancer deaths by patient residence. The annual incidence of hospitalization for urolithiasis was 5.22 per 10,000. Rates adjusted for sex or age exhibited almost no change. The rate of 9.83 per 10,000 among Chamorros was significantly higher (p < 0.05 than the rates among any other ethnic group or race. When villages were grouped by water source, rates of patients discharged with a first-listed diagnosis of urolithiasis, adjusted for ethnicity/race, were similar for villages using either well water (5.44 per 10,000 or mixed source water (5.39 per 10,000, and significantly greater than the rate for villages using exclusively reservoir water (1.35 per 10,000. No statistically significant differences were found between the water source or village of residence and urinary cancer mortality. Some Guam residents living in villages served completely or partly by deep well water high in calcium carbonate may be at increased risk for urolithiasis compared with residents living in villages served by surface waters. Although the risk appears to be highest in villagers of Chamorro

  11. A business case for HIT adoption: effects of "meaningful use" EHR financial incentives on clinic revenue.

    Science.gov (United States)

    Behkami, Nima A; Dorr, David A; Morrice, Stuart

    2010-01-01

    The goal of this study is to describe a framework that allows decision makers to efficiently evaluate factors that affect Electronic Health Record (EHR) adoption and test suitable interventions; specifically financial incentives. The United States healthcare delivery system is experiencing a transformation to improve population health. There is strong agreement that "meaningful use" of Health Information Technology (HIT) is a major enabler in this effort. However it's also understood that the high cost of implementing an EHR is an obstacle for adoption. To help understand these complexities we developed a simulation model designed to capture the dynamic nature of policy interventions that affect the adoption of EHR. We found that "Effective" use of HIT approaches break-even-point and larger clinic revenue many times faster that "average" or "poor" use of HIT. This study uses a systems perspective to the evaluate EHR adoption process through the "meaningful use" redesign as proposed in the American Reinvestment and Recovery Act 2009 in the United States healthcare industry by utilizing the System Dynamics methodology and Scenario Analysis.

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

    Science.gov (United States)

    McMillen, Robert; Shackelford, Signe

    2012-10-01

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

  13. Dietary sources of calcium among parents and their early adolescent children in the United States by parent race/ethnicity and place of birth.

    Science.gov (United States)

    Cluskey, Mary; Wong, Siew Sun; Richards, Rickelle; Ballejos, Miriam; Reicks, Marla; Auld, Garry; Boushey, Carol; Bruhn, Christine; Misner, Scottie; Olson, Beth; Zaghloul, Sahar

    2015-04-01

    Dietary calcium sources may differ by race/ethnicity and dietary acculturation. A cross-sectional, convenience sample including 587 United States (US) Asian, Hispanic and non-Hispanic White parent-child (10-13 years) pairs completed a calcium food frequency questionnaire. Calcium sources were ranked by mean percent contribution to total adjusted calcium intake, and compared by ethnic group and parents' location of birth. Five foods (fluid milk, cheese, milk on cereal, yogurt, and lattes) represented 49% of total calcium intake for parents. The same foods (except lattes) represented 55% of total calcium for early adolescent children. Fluid milk provided the largest mean percentage of intake for all race/ethnic groups among parents and children. Several food sources of calcium were greater for foreign-born versus US-born Asian or Hispanic parents and children. Understanding calcium food sources and changes in dietary patterns that affect calcium intake among parents and children is important to better promote adequate intake.

  14. Tracing source terranes using U-Pb-Hf isotopic analysis of detrital zircons: provenance of the Orhanlar Unit of the Palaeotethyan Karakaya subduction-accretion complex, NW Turkey

    Science.gov (United States)

    Ustaömer, Timur; Ayda Ustaömer, Petek; Robertson, Alastair; Gerdes, Axel

    2016-04-01

    Sandstones of the Late Palaeozoic-Early Mesozoic Karakaya Complex are interpreted to have accumulated along an active continental margin related to northward subduction of Palaeotethys. The age of deposition and provenance of the sandstones are currently being determined using radiometric dating of detrital zircons, coupled with dating of potential source terranes. Our previous work shows that the U-Pb-Hf isotopic characteristics of the sandstones of all but one of the main tectonostratigraphic units of the Karakaya Complex are compatible with a provenance that was dominated by Triassic and Permo-Carboniferous magmatic arc-type rocks, together with a minor contribution from Lower to Mid-Devonian igneous rocks (Ustaömer et al. 2015). However, one of the tectono-stratigraphic units, the Orhanlar Unit, which occurs in a structurally high position, differs in sedimentary facies and composition from the other units of the Karakaya Complex. Here, we report new isotopic age data for the sandstones of the Orhanlar Unit and also from an extensive, associated tectonic slice of continental metamorphic rocks (part of the regional Sakarya Terrane). Our main aim is to assess the provenance of the Orhanlar Unit sandstones in relation to the tectonic development of the Karakaya Complex as a whole. The Orhanlar Unit is composed of shales, sandstone turbidites and debris-flow deposits, which include blocks of Devonian radiolarian chert and Carboniferous and Permian neritic limestones. The sandstones are dominated by rock fragments, principally volcanic and plutonic rocks of basic-to-intermediate composition, metamorphic rocks and chert, together with common quartz, feldspar and mica. This modal composition contrasts significantly with the dominantly arkosic composition of the other Karakaya Complex sandstones. The detrital zircons were dated by the U-Pb method, coupled with determination of Lu-Hf isotopic compositions using a laser ablation microprobe attached to a multicollector

  15. Operable Units

    Data.gov (United States)

    U.S. Environmental Protection Agency — This dataset consists of operable unit data from multiple Superfund sites in U.S. EPA Region 8. These data were acquired from multiple sources at different times and...

  16. Introduction to the special issue on observations and source attribution of ozone in rural regions of the western United States

    Science.gov (United States)

    Lefohn, Allen S.; Cooper, Owen R.

    2015-05-01

    We thank Dr. Mae Gustin for initiating the concept of this special issue and inviting us to serve as Atmospheric Environment Guest Editors. In the current rulemaking activities associated with the United States EPA proposing lower National Ambient Air Quality Standards for ozone (O3), there has been considerable attention drawn to the elevated O3 concentrations that occur in the western U.S. (EPA, 2013; Federal Register, 2014) and the possibility of exceedances at urban and rural locations resulting from background O3 at current and lower proposed standards. The subjects covered in this special issue are timely in regards to providing insight into the importance of the physical and chemical processes that affect the spatial distribution and temporal trends of surface and lower tropospheric O3 across the rural western U.S.

  17. Unclassified Source Term and Radionuclide Data for the Groundwater Flow and Contaminant Transport Model of Corrective Action Units 101 and 102: Central and Western Pahute Mesa, Nye County, Nevada, Revision 0

    Energy Technology Data Exchange (ETDEWEB)

    McCord, John

    2004-08-01

    This report documents the evaluation of the information and data available on the unclassified source term and radionuclide contamination for Central and Western Pahute Mesa: Corrective Action Units (CAUs) 101 and 102.

  18. 47 CFR 36.378 - Category 2-Customer services (revenue accounting).

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... CARRIER SERVICES JURISDICTIONAL SEPARATIONS PROCEDURES; STANDARD PROCEDURES FOR SEPARATING...

  19. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

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

  20. Airline revenue management: an overview of OR techniques 1982-2001

    NARCIS (Netherlands)

    K. Pak; N. Piersma (Nanda)

    2002-01-01

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

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

    NARCIS (Netherlands)

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

    2014-01-01

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

  2. 77 FR 1472 - Submission of Data by State Educational Agencies; Submission Dates for State Revenue and...

    Science.gov (United States)

    2012-01-10

    ... Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure Reports... agencies (SEAs) of expenditure and revenue data and average daily attendance statistics on ED Form 2447 (the National Public Education Financial Survey (NPEFS)) for FY 2011. The Secretary sets these dates to...

  3. 78 FR 7765 - Submission of Data by State Educational Agencies; Submission Dates for State Revenue and...

    Science.gov (United States)

    2013-02-04

    ... Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure Reports... agencies (SEAs) of expenditure and revenue data and average daily attendance statistics on ED Form 2447 (the National Public Education Financial Survey (NPEFS)) for FY 2012. The Secretary sets these dates to...

  4. 78 FR 39437 - Proposed Collection; Comment Request for Revenue Procedure 98-32

    Science.gov (United States)

    2013-07-01

    ... comments concerning Revenue Procedure 98-32, Electronic Federal Tax Payment System (EFTPS) Programs for... Tax Payment System (EFTPS) Programs for Reporting Agents. OMB Number: 1545-1601. Revenue Procedure... Electronic Federal Tax Payment System (EFTPS) programs for Batch Filers and Bulk Filers (Filers). EFTPS is...

  5. 78 FR 34427 - 2012 Tax Information for Use In The Revenue Shortfall Allocation Method

    Science.gov (United States)

    2013-06-07

    ... Surface Transportation Board 2012 Tax Information for Use In The Revenue Shortfall Allocation Method... Shortfall Allocation Method (RSAM). DATES: Comments are due by July 9, 2013. If any comment opposing AAR's... Revenue Shortfall Allocation Method, EP 646 (Sub-No. 2) (STB served Nov. 21, 2008). RSAM is intended...

  6. 75 FR 38187 - Proposed Collection; Comment Request for Revenue Procedure 2007-48

    Science.gov (United States)

    2010-07-01

    ...: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department... U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2007-48, Rotable Spare Parts Safe Harbor Method. DATES: Written comments should be received on or...

  7. Revenues and E-Learning: Do Universities Need an Online Presence?

    Science.gov (United States)

    Byrd, Jennings; Mixon, Phillip

    2012-01-01

    In this paper, we examine the role of e-learning enrolments in revenue functions for four-year public universities. Many universities have moved into e-learning as a resource to overcome the funding shortfall which has been an outcome of the recent economic climate. It is hypothesised that an e-learning presence will enhance revenues for…

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

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Gaechter, R.A.

    1997-07-01

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

  10. Airline revenue management: an overview of OR techniques 1982-2001

    NARCIS (Netherlands)

    K. Pak; N. Piersma (Nanda)

    2002-01-01

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

  11. Characteristics of Florida's Education Foundations and the Relationship to Revenue Generation

    Science.gov (United States)

    Carlson, Stacy

    2011-01-01

    The purpose of this study is to better understand the characteristics that lead to revenue generation in K-12 education foundations. I reviewed higher education and K-12 education fundraising research literature to identify factors that might be related to success in private revenue generation. The review revealed three key factors explored…

  12. Understanding the Impacts of Land Uses on the Source Apportionment of Atmospheric Contamination By Polycyclic Aromatic Hydrocarbons throughout a Small State in the Northeast United States

    Science.gov (United States)

    Schifman, L. A.; Boving, T. B.

    2014-12-01

    Polycyclic aromatic hydrocarbons (PAH) are ubiquitous contaminants that enter the environment through combustion processes and are often found in higher concentration of urban areas. However, once released, these compounds can travel long distances via transport through the atmosphere and can be deposited on the landscape far away from their original source. This PAH deposition pattern can slowly lead to the diffuse contamination of whole landscapes. Since most of the air masses entering the northeastern United States originate from the Midwest where coal burning power plants are plentiful, several atmospheric pollutants are introduced to the region in addition to local sources. Here, atmospheric deposition of PAHs in six different locations throughout Rhode Island was measured using passive bulk-deposition samplers for 3 years. The data were analyzed statistically by principal component analysis and factor analysis to identify the source of contamination and respective apportionment. The data clearly show that an urban-to- rural gradient exists where deposition rates are significantly higher in urban areas (up to 12325 ng/d m2 ∑PAH) compared to rural areas (as low as 11 ng/d m2 ∑PAH) and also follow seasonal trends that show higher deposition rates in the fall and winter compared to the summer and spring time. Further, based on PAH source apportionment ratios, contamination origins differ spatially. For example, fossil fuel, coal, and vehicle combustion is present in all samples; however fossil fuel combustion is dominant in urban samples. In Rural areas biomass combustion is much more prevalent and is not as greatly represented in urban or suburban areas. Therefore, even in a small state such as Rhode Island airborne PAH contamination can be fingerprinted readily for different sampling areas, indicating that distant emission sources have a widespread impact on regional air quality.

  13. Evaluation of ultramafic deposits in the Eastern United States and Puerto Rico as sources of magnesium for carbon dioxide sequestration

    Energy Technology Data Exchange (ETDEWEB)

    Fraser Goff; George Guthrie; Bruce Lipin; Melissa Fite; Steve Chipera; Dale Counce; Emily Kluk; Hans Ziock

    2000-04-01

    In this report, the authors evaluate the resource potential of extractable magnesium from ultramafic bodies located in Vermont, the Pennsylvania-Maryland-District-of-Columbia (PA-MD-DC) region, western North Carolina, and southwestern Puerto Rico. The first three regions occur in the Appalachian Mountains and contain the most attractive deposits in the eastern United States. They were formed during prograde metamorphism of serpentinized peridotite fragments originating from an ophiolite protolith. The ultramafic rocks consist of variably serpentinized dunite, harzburgite, and minor iherzolite generally containing antigorite and/or lizardite as the major serpentine minor phases. Chrysotile contents vary from minor to major, depending on occurrence. Most bodies contain an outer sheath of chlorite-talc-tremolite rock. Larger deposits in Vermont and most deposits in North Carolina contain a core of dunite. Magnesite and other carbonates are common accessories. In these deposits, MgO ranges from 36 to 48 wt % with relatively pure dunite having the highest MgO and lowest H{sub 2}O contents. Ultramafic deposits in southwestern Puerto Rico consist of serpentinized dunite and harzburgite thought to be emplaced as large diapirs or as fragments in tectonic melanges. They consist of nearly pure, low-grade serpentinite in which lizardite and chrysotile are the primary serpentine minerals. Chlorite is ubiquitous in trace amounts. Magnesite is a common accessory. Contents of MgO and H{sub 2}O are rather uniform at roughly 36 and 13 wt %. Dissolution experiments show that all serpentinites and dunite-rich rocks are soluble in 1:1 mixtures of 35% HCl and water by volume. The experiments suggest that low-grade serpentinites from Puerto Rico are slightly more reactive than the higher grade, antigorite-bearing serpentinites of the Appalachian Mountains. The experiments also show that the low-grade serpentinites and relatively pure dunites contain the least amounts of undesirable

  14. Estimates of helium gas release in 238PuO 2 fuel particles for radioisotope heat sources and heater units

    Science.gov (United States)

    El-Genk, Mohamed S.; Tournier, Jean-Michel

    2000-06-01

    Release data of noble gases (Xe and Kr) from small-grain (7-40 μm), large-grain (⩾300 μm), and monocrystal UO 2 fuel particles, during isothermal irradiation up to 6.4 at.% and 2030 K are reviewed and their applicability to estimate helium release from 238PuO 2 fuel particles (⩾300 μm in diameter) is examined. Coated 238PuO 2 particles have recently been proposed for use in radioisotope power systems and heater units employed in planetary exploration missions. These fuel particles are intentionally sized and designed to prevent any adverse radiological effect and retain the helium gas generated by the radioactive decay of 238Pu, a desired feature for some planetary missions. Results suggest that helium release from large-grain (⩾300 μm) particles of K could be 80% but less than 7% at 1042 K, which is in general agreement with the experiments conducted at Los Alamos National Laboratory more than two decades ago. In these experiments, the helium gas release from small-grain (7-40 μm) 238PuO 2 fuel pellets has been measured during steady-state heating at temperatures up to 1886 K and ramp heating to 1723 K.

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

    Directory of Open Access Journals (Sweden)

    NT Azaria

    2015-01-01

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

  16. Study on the Dynamic Pricing Revenue Distribution Model of Fresh Agricultural Products Supply Chain

    Directory of Open Access Journals (Sweden)

    Haoran Shi

    2013-12-01

    Full Text Available This study divides the sales cycle of fresh agricultural products into two stages according to the features of fresh agricultural products, establishes two pricing strategies according to its sales and through constructing an centralized-control model of supply chain under the constraints of revenue sharing contract and through analyzing different prices in the two stages, it summarizes the sales strategies of retailers and supplier and the anticipated sales, proposes to coordinate the operation of fresh agricultural products supply chain by adjusting the revenue coefficient in the revenue sharing contract. After comparing the revenue of decentralized-control supply chain model and centralized-control supply chain model, this study concludes that centralized-control supply chain model will have higher revenue.

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

    Directory of Open Access Journals (Sweden)

    Kristína Kočišová

    2014-09-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Frew, Bethany A.

    2017-04-17

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

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

    Directory of Open Access Journals (Sweden)

    Intan Soraya Rosdi

    2016-06-01

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

  20. Annual effective dose of ionizing radiation from natural sources received by airline aircrew members compared with that received by non-flying residents of the United States

    Science.gov (United States)

    Friedberg, W.; Copeland, K.; O'Brien, K., III

    In evaluating health aspects of the ionizing radiation exposure of aircrews, risk estimates are normally based on the amount of cosmic radiation received in flight. Not considered is that aircrews spend most of their time on the ground. In this report, annual total effective doses of ionizing radiation from natural sources received by aircrews on and off the job, flying between Los Angeles and Tokyo or Chicago and London, are compared with doses to non-flying residents of the United States and non-flying residents of Environmental Protection Agency Region 8 (Montana, North Dakota, South Dakota, Wyoming, Utah, Colorado --- the region in the United States with the highest dose rates of natural ionizing radiation at ground level). Occupational exposure of aircrews to ionizing radiation is thought to increase their risk of fatal cancer. It may not be a significant concern if one considers: (a) the annual dose of ionizing radiation to the crewmembers in our study is only 7-41% higher than that received by non-flying residents of Region 8 (terrestrial gamma and cosmic radiation in the Denver, Colorado, area of Region 8); (b) the dose to non-flying residents of Region 8 is 87% higher than the average dose to non-flying residents of the United States; and (c) the estimated death rate from cancer in the six states in Region 8 is 3-26% lower than the average for the United States. When considering health concerns of aircrew members, one should recognize that the standard risk coefficient for radiation-induced fatal cancer is derived primarily from studies on individuals exposed to radiation at higher doses and dose rates and of generally lower energy, than the galactic cosmic radiation to which aircrews are exposed. These differences are a major reason that epidemiology studies are important in evaluating health aspects of the occupational radiation exposure of aircrews.

  1. Tourism and hotel revenues before and after passage of smoke-free restaurant ordinances.

    Science.gov (United States)

    Glantz, S A; Charlesworth, A

    1999-05-26

    Claims that ordinances requiring smoke-free restaurants will adversely affect tourism have been used to argue against passing such ordinances. Data exist regarding the validity of these claims. To determine the changes in hotel revenues and international tourism after passage of smoke-free restaurant ordinances in locales where the effect has been debated. Comparison of hotel revenues and tourism rates before and after passage of 100% smoke-free restaurant ordinances and comparison with US hotel revenue overall. Three states (California, Utah, and Vermont) and 6 cities (Boulder, Colo; Flagstaff, Ariz; Los Angeles, Calif; Mesa, Ariz; New York, NY; and San Francisco, Calif) in which the effect on tourism of smoke-free restaurant ordinances had been debated. Hotel room revenues and hotel revenues as a fraction of total retail sales compared with preordinance revenues and overall US revenues. In constant 1997 dollars, passage of the smoke-free restaurant ordinance was associated with a statistically significant increase in the rate of change of hotel revenues in 4 localities, no significant change in 4 localities, and a significant slowing in the rate of increase (but not a decrease) in 1 locality. There was no significant change in the rate of change of hotel revenues as a fraction of total retail sales (P=.16) or total US hotel revenues associated with the ordinances when pooled across all localities (P = .93). International tourism was either unaffected or increased following implementation of the smoke-free ordinances. Smoke-free ordinances do not appear to adversely affect, and may increase, tourist business.

  2. Safety Assessment Of The Centralized Storage Facility For Disused Sealed Radioactive Sources In United Republic Of Tanzania

    Energy Technology Data Exchange (ETDEWEB)

    Abel, Vitus [Korea Advanced Institute of Science and Technology, Daejeon (Korea, Republic of); Lee, JaeSeong [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

    2014-10-15

    SRS are no longer in use, they are declared as disused, and they are transferred to the central radioactive management facility (CRMF) belonging to Tanzania Atomic Energy Commission (regulatory body) and managed as radioactive waste. In order to reduce the risk associated with disused sealed radioactive sources (DSRS), the first priority would be to bring them to appropriate controls under the regulatory body. When DSRS are safely managed, regulatory body need to make assessment of the likelihood and potential impact of incidents, accidents and hazards for proper management plan. The paper applies Analytical Hierarchy Process (AHP) for assessing and allocating weights and priorities for solving the problem of mult criteria consideration for management plan. Using pairwise comparisons, the relative importance of one criterion over another can be expressed. The method allows decision makers to provide judgments about the relative importance of each criterion and to estimate radiological risk by using expert's judgments or probability of occurrence. AHP is the step by step manner where the resulting priorities are shown and the possible inconsistencies are determined. The Information provided by experts helps to rank hazards according to probability of occurrence, potential impact and mitigation cost. The strength of the AHP method lies in its ability to incorporate both qualitative and quantitative data in decision making. AHP present a powerful tool for weighting and prioritizing hazards in terms of occurrence probability. However, AHP also has some weak points. AHP requires data based on experience, knowledge and judgment which are subjective for each decision-maker.

  3. Food Sources of Energy and Nutrients among Children in the United States: National Health and Nutrition Examination Survey 2003–2006

    Science.gov (United States)

    Keast, Debra R.; Fulgoni III, Victor L.; Nicklas, Theresa A.; O’Neil, Carol E.

    2013-01-01

    Background: Recent detailed analyses of data on dietary sources of energy and nutrients in US children are lacking. The objective of this study was to identify food sources of energy and 28 nutrients for children in the United States. Methods: Analyses of food sources were conducted using a single 24-h recall collected from children 2 to 18 years old (n = 7332) in the 2003–2006 National Health and Nutrition Examination Survey. Sources of nutrients contained in foods were determined using nutrient composition databases. Food grouping included ingredients from disaggregated mixtures. Mean energy and nutrient intakes from the total diet and from each food group were adjusted for the sample design using appropriate weights. Percentages of the total dietary intake that food sources contributed were tabulated by rank order. Results: The two top ranked food/food group sources of energy and nutrients were: energy—milk (7% of energy) and cake/cookies/quick bread/pastry/pie (7%); protein—milk (13.2%) and poultry (12.8%); total carbohydrate—soft drinks/soda (10.5%) and yeast bread/rolls (9.1%); total sugars—soft drinks/soda (19.2%) and yeast breads and rolls (12.7%); added sugars—soft drinks/soda (29.7%) and candy/sugar/sugary foods (18.6%); dietary fiber—fruit (10.4%) and yeast bread/rolls (10.3%); total fat—cheese (9.3%) and crackers/popcorn/pretzels/chips (8.4%); saturated fatty acids—cheese (16.3%) and milk (13.3%); cholesterol—eggs (24.2%) and poultry (13.2%); vitamin D—milk (60.4%) and milk drinks (8.3%); calcium—milk (33.2%) and cheese (19.4%); potassium—milk (18.8%) and fruit juice (8.0%); and sodium—salt (18.5%) and yeast bread and rolls (8.4%). Conclusions: Results suggest that many foods/food groupings consumed by children were energy dense, nutrient poor. Awareness of dietary sources of energy and nutrients can help health professionals design effective strategies to reduce energy consumption and increase the nutrient density of

  4. Food Sources of Energy and Nutrients among Children in the United States: National Health and Nutrition Examination Survey 2003–2006

    Directory of Open Access Journals (Sweden)

    Victor L. Fulgoni

    2013-01-01

    Full Text Available Background: Recent detailed analyses of data on dietary sources of energy and nutrients in US children are lacking. The objective of this study was to identify food sources of energy and 28 nutrients for children in the United States. Methods: Analyses of food sources were conducted using a single 24-h recall collected from children 2 to 18 years old (n = 7332 in the 2003–2006 National Health and Nutrition Examination Survey. Sources of nutrients contained in foods were determined using nutrient composition databases. Food grouping included ingredients from disaggregated mixtures. Mean energy and nutrient intakes from the total diet and from each food group were adjusted for the sample design using appropriate weights. Percentages of the total dietary intake that food sources contributed were tabulated by rank order. Results: The two top ranked food/food group sources of energy and nutrients were: energy — milk (7% of energy and cake/cookies/quick bread/pastry/pie (7%; protein — milk (13.2% and poultry (12.8%; total carbohydrate — soft drinks/soda (10.5% and yeast bread/rolls (9.1%; total sugars — soft drinks/soda (19.2% and yeast breads and rolls (12.7%; added sugars — soft drinks/soda (29.7% and candy/sugar/sugary foods (18.6%; dietary fiber — fruit (10.4% and yeast bread/rolls (10.3%; total fat — cheese (9.3% and crackers/popcorn/pretzels/chips (8.4%; saturated fatty acids — cheese (16.3% and milk (13.3%; cholesterol — eggs (24.2% and poultry (13.2%; vitamin D — milk (60.4% and milk drinks (8.3%; calcium — milk (33.2% and cheese (19.4%; potassium — milk (18.8% and fruit juice (8.0%; and sodium — salt (18.5% and yeast bread and rolls (8.4%. Conclusions: Results suggest that many foods/food groupings consumed by children were energy dense, nutrient poor. Awareness of dietary sources of energy and nutrients can help health professionals design effective strategies to reduce energy consumption and increase the nutrient

  5. Strings Attached? Linking Historically Black Colleges and Universities Public Revenue Sources with Efficiency

    Science.gov (United States)

    Coupet, Jason

    2017-01-01

    Historically Black Colleges and Universities (HBCUs), a set of US higher education institutions historically tasked with educating African-American students, receive both state and federal funding. However, state governments often assert operational control through the political process, potentially influencing how key resources are used. Do these…

  6. An Evaluation of the Revenue side as a source of fiscal consolidation in high debt economies

    DEFF Research Database (Denmark)

    Banerjee, Ritwik

    Unsustainable levels of debt in some European economies are causing considerable strain in the Euro area. Successful debt consolidation in high debt economies is one of the most important important objective for the European policy makers. I use a dynamic general equilibrium closed economy model...

  7. Critical Analysis of Higher Education Structure, Financial Policies, Revenue Sources and Expenditures. Study Case: Romania

    Directory of Open Access Journals (Sweden)

    Carmen Sirbu

    2015-05-01

    Full Text Available World is changing, higher education system is changing. Development of Romanian education system in the context of globalization is essential in many areas: education, research, management. Globalization and emerging knowledge-based society manifests through us the force fields that transform universities both in structure and in their functionality. The financial resources of universities are finite and their entrepreneurial capacity will be very important for their future. To appreciate the financial role played by various actors within the higher education system, it is crucial to understand the organizational structure of the system.

  8. land as a source of revenue mobilisation for local authorities in ghana

    African Journals Online (AJOL)

    Prince Acheampong

    effective, it should be possible for the basis of valuation to be changed to the open ... of the open market as a basis will make it possible to levy land and, therefore, .... will be substantial returns, which the authority could use in its operations.

  9. Strings Attached? Linking Historically Black Colleges and Universities Public Revenue Sources with Efficiency

    Science.gov (United States)

    Coupet, Jason

    2017-01-01

    Historically Black Colleges and Universities (HBCUs), a set of US higher education institutions historically tasked with educating African-American students, receive both state and federal funding. However, state governments often assert operational control through the political process, potentially influencing how key resources are used. Do these…

  10. Corporate Social Responsibility: A Comparison Between Government Contractors and Companies that Receive Revenues from Commercial Sources

    Science.gov (United States)

    2011-12-01

    deeply rooted in their credo . Their vision is "to maximize the global 26 power of diversity and inclusion to drive superior business results and...tripled their capacity. v. Very High c. Diversity i. Diversity is central to their culture and is deeply rooted in their credo and they believe...v. Very High f. Corporate i. Publish Code of Conduct. ii. CSR is part of their credo . Credo states, "we are responsible to the communities in

  11. Update to An Inventory of Sources and Environmental Releases of Dioxin-Like Compounds in the United States for the Years 1987, 1995, and 2000 (2013, External Review Draft)

    Science.gov (United States)

    In 2006, EPA published an inventory of sources and environmental releases of dioxin-like compounds in the United States. This draft report presents an update and revision to that dioxin source inventory. It also presents updated estimates of environmental releases of dioxin-like...

  12. Areva revenue and data for the first quarter of 2008; Areva informations et chiffre d'affaires relatifs au 1. trimestre de l'exercice 2008

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-07-01

    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.

  13. Automated treatment planning for a dedicated multi-source intracranial radiosurgery treatment unit using projected gradient and grassfire algorithms.

    Science.gov (United States)

    Ghobadi, Kimia; Ghaffari, Hamid R; Aleman, Dionne M; Jaffray, David A; Ruschin, Mark

    2012-06-01

    The purpose of this work is to develop a framework to the inverse problem for radiosurgery treatment planning on the Gamma Knife(®) Perfexion™ (PFX) for intracranial targets. The approach taken in the present study consists of two parts. First, a hybrid grassfire and sphere-packing algorithm is used to obtain shot positions (isocenters) based on the geometry of the target to be treated. For the selected isocenters, a sector duration optimization (SDO) model is used to optimize the duration of radiation delivery from each collimator size from each individual source bank. The SDO model is solved using a projected gradient algorithm. This approach has been retrospectively tested on seven manually planned clinical cases (comprising 11 lesions) including acoustic neuromas and brain metastases. In terms of conformity and organ-at-risk (OAR) sparing, the quality of plans achieved with the inverse planning approach were, on average, improved compared to the manually generated plans. The mean difference in conformity index between inverse and forward plans was -0.12 (range: -0.27 to +0.03) and +0.08 (range: 0.00-0.17) for classic and Paddick definitions, respectively, favoring the inverse plans. The mean difference in volume receiving the prescribed dose (V(100)) between forward and inverse plans was 0.2% (range: -2.4% to +2.0%). After plan renormalization for equivalent coverage (i.e., V(100)), the mean difference in dose to 1 mm(3) of brainstem between forward and inverse plans was -0.24 Gy (range: -2.40 to +2.02 Gy) favoring the inverse plans. Beam-on time varied with the number of isocenters but for the most optimal plans was on average 33 min longer than manual plans (range: -17 to +91 min) when normalized to a calibration dose rate of 3.5 Gy/min. In terms of algorithm performance, the isocenter selection for all the presented plans was performed in less than 3 s, while the SDO was performed in an average of 215 min. PFX inverse planning can be performed using

  14. Automated treatment planning for a dedicated multi-source intracranial radiosurgery treatment unit using projected gradient and grassfire algorithms

    Energy Technology Data Exchange (ETDEWEB)

    Ghobadi, Kimia; Ghaffari, Hamid R.; Aleman, Dionne M.; Jaffray, David A.; Ruschin, Mark [Department of Mechanical and Industrial Engineering, University of Toronto, 5 King' s College Road, Toronto, Ontario M5S 3G8 (Canada); Department of Radiation Oncology, University of Toronto, Radiation Medicine Program, Princess Margaret Hospital, 610 University Avenue, Toronto, Ontario M5G 2M9 (Canada)

    2012-06-15

    Purpose: The purpose of this work is to develop a framework to the inverse problem for radiosurgery treatment planning on the Gamma Knife{sup Registered-Sign} Perfexion Trade-Mark-Sign (PFX) for intracranial targets. Methods: The approach taken in the present study consists of two parts. First, a hybrid grassfire and sphere-packing algorithm is used to obtain shot positions (isocenters) based on the geometry of the target to be treated. For the selected isocenters, a sector duration optimization (SDO) model is used to optimize the duration of radiation delivery from each collimator size from each individual source bank. The SDO model is solved using a projected gradient algorithm. This approach has been retrospectively tested on seven manually planned clinical cases (comprising 11 lesions) including acoustic neuromas and brain metastases. Results: In terms of conformity and organ-at-risk (OAR) sparing, the quality of plans achieved with the inverse planning approach were, on average, improved compared to the manually generated plans. The mean difference in conformity index between inverse and forward plans was -0.12 (range: -0.27 to +0.03) and +0.08 (range: 0.00-0.17) for classic and Paddick definitions, respectively, favoring the inverse plans. The mean difference in volume receiving the prescribed dose (V{sub 100}) between forward and inverse plans was 0.2% (range: -2.4% to +2.0%). After plan renormalization for equivalent coverage (i.e., V{sub 100}), the mean difference in dose to 1 mm{sup 3} of brainstem between forward and inverse plans was -0.24 Gy (range: -2.40 to +2.02 Gy) favoring the inverse plans. Beam-on time varied with the number of isocenters but for the most optimal plans was on average 33 min longer than manual plans (range: -17 to +91 min) when normalized to a calibration dose rate of 3.5 Gy/min. In terms of algorithm performance, the isocenter selection for all the presented plans was performed in less than 3 s, while the SDO was performed in an

  15. 26 CFR 31.6051-2 - Information returns on Form W-3 and Internal Revenue Service copies of Forms W-2.

    Science.gov (United States)

    2010-04-01

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

  16. Sources and occurrence of chloroform and other trihalomethanes in drinking-water supply wells in the United States, 1986-2001

    Science.gov (United States)

    Ivahnenko, Tamara; Zogorski, J.S.

    2006-01-01

    Chloroform and three other trihalomethanes (THMs)--bromodichloromethane, dibromochloromethane, and bromoform--are disinfection by-products commonly produced during the chlorination of water and wastewater. Samples of untreated ground water from drinking-water supply wells (1,096 public and 2,400 domestic wells) were analyzed for THMs and other volatile organic compounds (VOCs) during 1986-2001, or compiled, as part of the U.S. Geological Survey's National Water-Quality Assessment Program. This report provides a summary of potential sources of THMs and of the occurrence and geographical distribution of THMs in samples from public and domestic wells. Evidence for an anthropogenic source of THMs and implications for future research also are presented. Potential sources of THMs to both public and domestic wells include the discharge of chlorinated drinking water and wastewater that may be intentional or inadvertent. Intentional discharge includes the use of municipally supplied chlorinated water to irrigate lawns, golf courses, parks, gardens, and other areas; the use of septic systems; or the regulated discharge of chlorinated wastewater to surface waters or ground-water recharge facilities. Inadvertent discharge includes leakage of chlorinated water from swimming pools, spas, or distribution systems for drinking water or wastewater sewers. Statistical analyses indicate that population density, the percentage of urban land, and the number of Resource Conservation and Recovery Act hazardous-waste facilities near sampled wells are significantly associated with the probability of detection of chloroform, especially for public wells. Domestic wells may have several other sources of THMs, including the practice of well disinfection through shock chlorination, laundry wastewater containing bleach, and septic system effluent. Chloroform was the most frequently detected VOC in samples from drinking-water supply wells (public and domestic wells) in the United States. Although

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

    Directory of Open Access Journals (Sweden)

    Anabel Aparecida de Mello

    2005-09-01

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

  18. The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior

    Directory of Open Access Journals (Sweden)

    Sarah A. Roache

    2017-09-01

    Full Text Available Globally, soda taxes are gaining momentum as powerful interventions to discourage sugar consumption and thereby reduce the growing burden of obesity and non-communicable diseases (NCDs. Evidence from early adopters including Mexico and Berkeley, California, confirms that soda taxes can disincentivize consumption through price increases and raise revenue to support government programs. The United Kingdom’s new graduated levy on sweetened beverages is yielding yet another powerful impact: soda manufacturers are reformulating their beverages to significantly reduce the sugar content. Product reformulation – whether incentivized or mandatory – helps reduce overconsumption of sugars at the societal level, moving away from the long-standing notion of individual responsibility in favor of collective strategies to promote health. But as a matter of health equity, soda product reformulation should occur globally, especially in low- and middleincome countries (LMICs, which are increasingly targeted as emerging markets for soda and junk food and are disproportionately impacted by NCDs. As global momentum for sugar reduction increases, governments and public health advocates should harness the power of soda taxes to tackle the economic, social, and informational drivers of soda consumption, driving improvements in food environments and the public’s health.

  19. A Functional Screen for Myc-Responsive Genes Reveals Serine Hydroxymethyltransferase, a Major Source of the One-Carbon Unit for Cell Metabolism

    Science.gov (United States)

    Nikiforov, Mikhail A.; Chandriani, Sanjay; O'Connell, Brenda; Petrenko, Oleksi; Kotenko, Iulia; Beavis, Andrew; Sedivy, John M.; Cole, Michael D.

    2002-01-01

    A cDNA library enriched with Myc-responsive cDNAs but depleted of myc cDNAs was used in a functional screen for growth enhancement in c-myc-null cells. A cDNA clone for mitochondrial serine hydroxymethyltransferase (mSHMT) that was capable of partial complementation of the growth defects of c-myc-null cells was identified. Expression analysis and chromatin immunoprecipitation demonstrated that mSHMT is a direct Myc target gene. Furthermore, a separate gene encoding the cytoplasmic isoform of the same enzyme is also a direct target of Myc regulation. SHMT enzymes are the major source of the one-carbon unit required for folate metabolism and for the biosynthesis of nucleotides and amino acids. Our data establish a novel functional link between Myc and the regulation of cellular metabolism. PMID:12138190

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

    Science.gov (United States)

    Melberg, Hans Olav; Lund, Karl E

    2012-02-01

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