WorldWideScience

Sample records for unit revenue source

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

    OpenAIRE

    Mustapha Gimba Kumshe; Kagu Bukar

    2013-01-01

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

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

    Science.gov (United States)

    2012-05-01

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

  3. Locating Supplemental Sources of Revenue to Finance Universities in Nigeria.

    Science.gov (United States)

    Ogunla, Akin L.

    1989-01-01

    Identifies possible sources of supplemental income to finance Nigerian universities, including households and commercial and industrial firms. A consumption tax imposed on certain goods and services would generate needed funds. Also, because firms employ university graduates to earn higher profits, their turnover income should be taxed to support…

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

    Science.gov (United States)

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

    2013-01-01

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

  5. Gas projects surge in the Middle East as governments seek new revenue sources

    International Nuclear Information System (INIS)

    Williams, M.D.

    1997-01-01

    The rapid development of natural gas and condensate reserves in the Middle East results from a simple motivation: the desire of governments to earn revenues. For the past decade, Middle East governments have run budget deficits, which they funded by drawing down foreign assets and issuing debt. Now in the process of structural economic reform, they have begun to use an under-utilized resource--natural gas, of which Middle East governments own about one third of the world's reserves. Governments receive revenues from several sources in natural gas developments, which makes the projects very attractive. Revenue comes from the sale of the natural gas in the domestic market and, if exported, the international market; the sale of associated condensates; the additional exports of crude oil or refined products if natural gas is substituted for refined products in domestic markets; the increased sale of crude oil if natural gas is injected into reservoirs to maintain pressure; and the sale of petrochemicals where natural gas is used as feedstock. Large projects under way in the Middle East highlight the consequences of multiple revenue sources and interlinked costs of natural gas and condensate development. Other countries in the region are undertaking similar projects, so examples cited represent only a portion of what is occurring. The paper describes Abu Dhabi, Qatar, Saudi Arabia, and Iran

  6. Pollution taxes as a source of budgetary revenues in economies in transition

    International Nuclear Information System (INIS)

    Zylicz, T.

    1995-01-01

    In environmental policy, as in other fields, the best is often the enemy of the good. Poland's pollution tax system, as described in this chapter is an example of this dictum. In violation of the usual tenets of public economics (Pigovian taxes, no earmarking), the country imposes a wide variety of pollution taxes (at lower than Pigovian levels) whose revenues feed various environmental funds that finance abatement, conservation projects, and the clean-up of past environmental neglect. The earmarking mechanism shields the revenues from being diverted to other 'worthy' purposes. Although the funds have not brought about an ecological miracle, the pollution tax system has become an effective mechanism for funding environmental investment and ecological recovery - despite some doubts as to the system's efficiency. The system accounts for some 1.6% of the state budget, too little to entertain the idea of making it a source of general budgetary revenue and substantially reducing the traditional distortionary taxes on labor and capital. For the time being, the case for continuing the present arrangements, although not perfect, seems self-evident. 11 refs

  7. Nevada state revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

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

  8. Competition between television companies for advertising revenue in the United Kingdom: the Independent Television regions prior to deregulation

    OpenAIRE

    D B Clarke; M G Bradford

    1992-01-01

    This paper provides a contribution to the geographies of advertising and the media. The authors examine the ways in wbich commercial television companies try to attract advertising to their regions; advertising being their main source of revenue. Competition based on the cost of advertising in particular regions is effectively restricted. This market failure results in regionally uneven allocations of advertising money, and hence an uneven regional pattern of TV company revenues. Other forms ...

  9. 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…

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

    Science.gov (United States)

    Crampton, Faith; Whitney, Terry

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

  11. Electric sales and revenue 1991

    International Nuclear Information System (INIS)

    1993-04-01

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

  12. Electric sales and revenue, 1990

    International Nuclear Information System (INIS)

    1992-01-01

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

  13. 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

  14. Revenue and efficiency in multi-unit uniform-price auctions

    Czech Academy of Sciences Publication Activity Database

    Břeský, Michal

    2013-01-01

    Roč. 82, November (2013), s. 205-217 ISSN 0899-8256 R&D Projects: GA ČR(CZ) GAP402/11/1531 Institutional support: RVO:67985998 Keywords : multi-unit auction * multiple-object auction * market efficiency Subject RIV: AH - Economics Impact factor: 1.025, year: 2013

  15. Revenue and efficiency in multi-unit uniform-price auctions

    Czech Academy of Sciences Publication Activity Database

    Břeský, Michal

    -, č. 384 (2009), s. 1-39 ISSN 1211-3298 Institutional research plan: CEZ:MSM0021620846 Keywords : multi-unit auction * multiple-object auction * market efficiency * optimal selling mechanism Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp384.pdf

  16. An analysis of external sources for revenue solicitation for optometric education.

    Science.gov (United States)

    Banwell, B B

    1992-12-01

    In analyzing the costs of optometric education, it becomes apparent that the cost of operating the educational institution far exceeds the cost of providing the optometric education. A recent survey also indicates that there are rather striking differences in the cost of operating state-sponsored vs. private programs. It is necessary, therefore, to seek alternative sources of funding optometric education rather than relying on annual tuition escalation to cover increasing costs. Such sources include: realistic fees for clinic program services; various forms of state grants, private institution programs, tuition subsidies; foundations; gifts; "industrial partnerships" outside the ophthalmic field; and innovative financing.

  17. land as a source of revenue mobilisation for local authorities in ghana

    African Journals Online (AJOL)

    Prince Acheampong

    available to the local authorities to raise money from their land resources. ... In Ghana, the Local Government Act, 1993 (Act 462) lists ten main sources of ..... The betterment levy is a tax, which has been little used – perhaps because it is ...

  18. 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.

  19. Nevada local government revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

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

  20. Resource revenues report

    International Nuclear Information System (INIS)

    2004-01-01

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

  1. Electric sales and revenue 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-11-01

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

  2. Electric sales and revenue 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.

  3. Electric sales and revenue 1992, April 1994

    International Nuclear Information System (INIS)

    1994-01-01

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

  4. 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

    ... 45 days after the end of each calendar quarter. The BE-9 survey forms and instructions are available... institution, or other entity or instrumentality thereof, including a government-sponsored agency). (b) United... www.bea.gov/efile . Additionally, copies of the survey forms and instructions, which contain complete...

  5. 78 FR 5168 - BE-30: Survey of Ocean Freight Revenues and Foreign Expenses of United States Carriers

    Science.gov (United States)

    2013-01-24

    ... 45 days after the end of each calendar quarter. The BE-30 survey forms and instructions are available... institution, or other entity or instrumentality thereof, including a government-sponsored agency). (b) United... at www.bea.gov/efile . Additionally, copies of the survey forms and instructions, which contain...

  6. 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.

  7. Pesticide Information Sources in the United States.

    Science.gov (United States)

    Alston, Patricia Gayle

    1992-01-01

    Presents an overview of electronic and published sources on pesticides. Includes sources such as databases, CD-ROMs, books, journals, brochures, pamphlets, fact sheets, hotlines, courses, electronic mail, and electronic bulletin boards. (MCO)

  8. Jackson Revenue Budget

    Data.gov (United States)

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

  9. Why Revenue Diversification Matters

    Science.gov (United States)

    Leuhusen, Fredrik Carl Axel Peter

    2017-01-01

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

  10. 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

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

    OpenAIRE

    Jinyoung Hwang

    2002-01-01

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

  12. Financial and technical feasibility of dynamic congestion pricing as a revenue generation source in Indiana : exploiting the availability of real-time information and dynamic pricing technologies.

    Science.gov (United States)

    2011-10-19

    "Highway stakeholders continue to support research studies that address critical issues of the current era, including congestion mitigation and revenue generation. A mechanism that addresses both concerns is congestion pricing which establishes a dir...

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

    African Journals Online (AJOL)

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

  14. Private Source Funding for FCS Units

    Science.gov (United States)

    Winchip, Susan M.

    2004-01-01

    Financial difficulties have prompted institutions of higher education to explore private sources of funding. In recent years, public institutions have significantly increased their focus on private giving, with several campaigns having more than $1 billion as a goal. Family and consumer sciences (FCS) professionals need to be actively involved in…

  15. airline revenue management

    OpenAIRE

    Pak, K.; Piersma, Nanda

    2002-01-01

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

  16. Philippines - Revenue Administration Reform

    Data.gov (United States)

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

  17. ERP correlates of source memory: unitized source information increases familiarity-based retrieval.

    Science.gov (United States)

    Diana, Rachel A; Van den Boom, Wijnand; Yonelinas, Andrew P; Ranganath, Charan

    2011-01-07

    Source memory tests typically require subjects to make decisions about the context in which an item was encoded and are thought to depend on recollection of details from the study episode. Although it is generally believed that familiarity does not contribute to source memory, recent behavioral studies have suggested that familiarity may also support source recognition when item and source information are integrated, or "unitized," during study (Diana, Yonelinas, and Ranganath, 2008). However, an alternative explanation of these behavioral findings is that unitization affects the manner in which recollection contributes to performance, rather than increasing familiarity-based source memory. To discriminate between these possibilities, we conducted an event-related potential (ERP) study testing the hypothesis that unitization increases the contribution of familiarity to source recognition. Participants studied associations between words and background colors using tasks that either encouraged or discouraged unitization. ERPs were recorded during a source memory test for background color. The results revealed two distinct neural correlates of source recognition: a frontally distributed positivity that was associated with familiarity-based source memory in the high-unitization condition only and a parietally distributed positivity that was associated with recollection-based source memory in both the high- and low-unitization conditions. The ERP and behavioral findings provide converging evidence for the idea that familiarity can contribute to source recognition, particularly when source information is encoded as an item detail. Copyright © 2010 Elsevier B.V. All rights reserved.

  18. Characterization of revenue equivalence

    NARCIS (Netherlands)

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

    2009-01-01

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

  19. Characterization of Revenue Equivalence

    NARCIS (Netherlands)

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

    2008-01-01

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

  20. The United States initiative for international radioactive source management (ISRM)

    International Nuclear Information System (INIS)

    Naraine, N.; Karhnak, J.

    1999-01-01

    The United States takes seriously the potential problems from uncontrolled radioactive sources. To address these problems, the United States Department of State is leading the development of an initiative for International Radioactive Source Management (ISRM). The Department of State, through a number of Federal and state agencies, regulatory bodies and private industry, will endeavor to provide coordinated support to the international community, particularly through IAEA, to assist in the development and implementation of risk-based clearance levels to support import/export of radioactive contaminated metals and the tracking, management, identification, remediation, and disposition of 'lost sources' entering nation states and targeted industries. The United States believes that the international control of radioactive sources is critical in avoiding wide-spread contamination of the world metal supply. Thus the initiative has four objectives: (1) Protect sources from becoming lost (Tracking management); (2) Identify primary locations where sources have been lost (Stop future losses); (3) Locate lost sources (monitor and retrieve); and (4) Educate and train (deploy knowledge and technology). A number of efforts already underway in the United States support the overall initiative. The EPA has provided a grant to the Conference of Radiation Program Control Directors (CRCPD) to develop a nation-wide program for the disposition of orphaned radioactive sources. This program now has internet visibility and a toll-free telephone number to call for assistance in the disposal of sources. The Nuclear Regulatory Commission (NRC), the Department of Energy (DOE), and other government agencies as well as private companies are assisting CRCPD in this program. The NRC has begun a program to improve control of radioactive sources in the United States, and also intends to promulgate a regulation defining conditions for the release of materials from licensed facilities. The DOE is

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

    Science.gov (United States)

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

    2012-01-01

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

  2. 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

  3. A Revenue Planning Tool for Charter School Operators

    Science.gov (United States)

    Keller, Eric; Hayes, Cheryl D.

    2009-01-01

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

  4. City Revenues and Expenses

    Data.gov (United States)

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

  5. Afghan Customs: U.S. Programs Have Had Some Successes, but Challenges Will Limit Customs Revenue as a Sustainable Source of Income for Afghanistan

    Science.gov (United States)

    2014-04-01

    that patronage networks are one of the main ways to get promoted in the ABP [Afghan Border Police].”32 BMTF and CBP officials stated that when there is...operational capacity of the Afghan Border Police ( ABP ), Afghan Customs Department (ACD) and Afghan Customs Police (ACP) to enable them to gain operational...change in leadership, affecting seizure numbers . by the ABP /ACD. • Reduction in Customs revenue due to a reduced foreign presence at the same time of

  6. The new orphaned radioactive sources program in the United States

    International Nuclear Information System (INIS)

    Naraine, N.; Karhnak, J.M.

    1998-01-01

    Exposure of the public to uncontrolled radioactive sources has become an significant concern to the United States (US) Government because of the continuous increase in the number of sources that are being found, sometimes without proper radiation markings. This problem is primarily due to inadequate control, insufficient accountability, and improper disposal of radioactive materials. The US Environmental Protection Agency (EPA) has funded a cooperative 'orphaned' source initiative with the Conference of Radiation Control Program Directors (CRCPD) to bring under control unwanted sources and thus reduce the potential for unnecessary exposure to the public, workers and the environment. The program is being developed through the cooperative efforts of government agencies and industry, and will provide a quick and efficient method to bring orphaned sources under control and out of potentially dangerous situations. (author)

  7. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

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

  8. 77 FR 41371 - Proposed Information Collection; Comment Request; Foreign Airline Operators' Revenues and...

    Science.gov (United States)

    2012-07-13

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

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

    Science.gov (United States)

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

    2012-01-01

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

  10. Hospitality services generate revenue.

    Science.gov (United States)

    Bizouati, S

    1993-01-01

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

  11. Gas revenue increasingly significant

    International Nuclear Information System (INIS)

    Megill, R.E.

    1991-01-01

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

  12. Defense Logistics Agency Revenue Eliminations

    National Research Council Canada - National Science Library

    1996-01-01

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

  13. revenue management–sales relationship

    OpenAIRE

    Noone, B. M; Hultberg, T.

    2011-01-01

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

  14. 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.

  15. Stable Isotope Identification of Nitrogen Sources for United ...

    Science.gov (United States)

    We used natural abundance stable isotope data to evaluate nitrogen sources to U.S. west coast estuaries. We collected δ15N of macroalgae data and supplemented this with available data from the literature for estuaries from Mexico to Alaska. Stable isotope ratios of green macroalgae were compared to δ15N of dissolved inorganic nitrogen of oceanic and watershed end members. There was a latitudinal gradient in δ15N of macroalgae with southern estuaries being 7 per mil heavier than northern estuaries. Gradients in isotope data were compared to nitrogen sources estimated by the USGS using the SPARROW model. In California estuaries, the elevation of isotope data appeared to be related to anthropogenic nitrogen sources. In Oregon systems, the nitrogen levels of streams flowing into the estuaries are related to forest cover, rather than to developed land classes. In addition, the δ15N of macroalgae suggested that the ocean and nitrogen-fixing trees in the watersheds were the dominant nitrogen sources. There was also a strong gradient in δ15N of macroalgae with heavier sites located near the estuary mouth. In some Oregon estuaries, there was an elevation an elevation of δ15N above marine end members in the vicinity of wastewater treatment facility discharge locations, suggesting isotopes may be useful for distinguishing inputs along an estuarine gradient. Nutrients are the leading cause of water quality impairments in the United States, and as a result too

  16. 14 CFR Section 9 - Functional Classification-Operating Revenues

    Science.gov (United States)

    2010-01-01

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

  17. Mobile source pollution control in the United States and China

    International Nuclear Information System (INIS)

    Menz, Fredric C

    2002-01-01

    This paper reviews policies for the control of mobile source pollution and their potential application in China. The first section of the paper reviews the U.S. experience with mobile source pollution control since regulations were first established in the Clean Air Act of 1970. Highlights in the policy and trends in vehicle emissions over the 1970 to 2000 time period are discussed. The second section of the paper discusses the range of policy instruments that could be used to control vehicle pollution, ranging from traditional direct regulations to market-based instruments. Experiences with the use of economic incentives in the United States and elsewhere are also discussed. The third section of the paper discusses possible implications of the U.S. experience for controlling vehicle pollution in China. While market-based instruments might be particularly appropriate for use in several aspects of China's pollution control policies, important differences between the institutional structures in China and the United States suggest that they should be phased in gradually. The paper closes with concluding remarks. (author)

  18. Mobile source pollution control in the United States and China

    Energy Technology Data Exchange (ETDEWEB)

    Menz, Fredric C

    2002-07-01

    This paper reviews policies for the control of mobile source pollution and their potential application in China. The first section of the paper reviews the U.S. experience with mobile source pollution control since regulations were first established in the Clean Air Act of 1970. Highlights in the policy and trends in vehicle emissions over the 1970 to 2000 time period are discussed. The second section of the paper discusses the range of policy instruments that could be used to control vehicle pollution, ranging from traditional direct regulations to market-based instruments. Experiences with the use of economic incentives in the United States and elsewhere are also discussed. The third section of the paper discusses possible implications of the U.S. experience for controlling vehicle pollution in China. While market-based instruments might be particularly appropriate for use in several aspects of China's pollution control policies, important differences between the institutional structures in China and the United States suggest that they should be phased in gradually. The paper closes with concluding remarks. (author)

  19. Electric sales and revenue 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

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

  20. Realized Incomes And Revenues Of Local And Branch (Regional Self-Government Units With Audit Review On Income-Earning Property

    Directory of Open Access Journals (Sweden)

    Dubravka Mahaček

    2009-07-01

    Full Text Available In addition to other incomes, the incomes of local and branch (regional self-government units are made by the income-earning property as well. Statutory provisions determine their realization. This work presents basic kinds of these incomes with legal foundation, which is the base for their realization. The realization was observed on the county-level for a definite period (from 2003 to 2005. It is important to emphasise that the county-level realization includes the realization of the stated incomes within the frame of cities and communes on their area.

  1. Comprehensive trends assessment of nitrogen sources and loads to estuaries of the coterminous United States

    Science.gov (United States)

    Sources of nitrogen and phosphorus to estuaries and estuarine watersheds of the coterminous United States have been compiled from a variety of publically available data sources (1985 – 2015). Atmospheric loading was obtained from two sources. Modelled and interpolated meas...

  2. AREVA first half 2007 sales revenue

    International Nuclear Information System (INIS)

    2007-01-01

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

  3. Creating and managing brand value to open up new sources of revenue for utilities.; Markenwerte schaffen und managen - neue Erloesquellen fuer EVU. Markenbildung als Marketinginstrument

    Energy Technology Data Exchange (ETDEWEB)

    Hannemann, E. [MVV Energie AG, Mannheim (Germany)

    2001-05-07

    When liberalisation of the German energy markets was first initiated, several utilities made attempts at establishing their own brands. These tactical attempts were frequently restricted to images intended to visualise their product offerings, which were born of the new competitive situation in the liberalised energy markets. The value of a brand can only be sustainable when its recognition, established associations and product quality have been built up in integrated fashion. These elements aid in preparing the field for exploiting new sources of income through new and innovative products. (orig.) [German] Zu Beginn der Liberalisierung des deutschen Energiemarktes haben einige EVU Versuche in der Markenfuehrung unternommen. Diese taktischen Versuche beschraenkten sich haeufig auf visuelle Erscheinungsbilder des Produktangebots, geboren aus der neuen Wettbewerbssituation im liberalisierten Energiemarkt. Nachhaltige Markenwerte koennen aber nur dann generiert werden, wenn Markenbekanntheit, Fuehrung der Markenassoziationen und Produktqualitaet integiert aufgebaut werden. Sie bereiten nachhaltig das Feld zur Erschliessung neuer Erloesquellen durch neuartige Produkte. (orig.)

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

    OpenAIRE

    Brye Steeves

    2009-01-01

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

  5. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

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

  6. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

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

  7. 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

    2017-09-01

    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.

  8. 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.

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

    OpenAIRE

    Strand, Jon

    2009-01-01

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

  10. Sources of ultrafine particles in the Eastern United States

    Science.gov (United States)

    Posner, Laura N.; Pandis, Spyros N.

    2015-06-01

    Source contributions to ultrafine particle number concentrations for a summertime period in the Eastern U.S. are investigated using the chemical transport model PMCAMx-UF. New source-resolved number emissions inventories are developed for biomass burning, dust, gasoline automobiles, industrial sources, non-road and on-road diesel. According to the inventory for this summertime period in the Eastern U.S., gasoline automobiles are responsible for 40% of the ultrafine particle number emissions, followed by industrial sources (33%), non-road diesel (16%), on-road diesel (10%), and 1% from biomass burning and dust. With these emissions as input, the chemical transport model PMCAMx-UF reproduces observed ultrafine particle number concentrations (N3-100) in Pittsburgh with an error of 12%. For this summertime period in the Eastern U.S., nucleation is predicted to be the source of more than 90% of the total particle number concentrations. The source contributions to primary particle number concentrations are on average similar to those of their source emissions contributions: gasoline is predicted to contribute 36% of the total particle number concentrations, followed by industrial sources (31%), non-road diesel (18%), on-road diesel (10%), biomass burning (1%), and long-range transport (4%). For this summertime period in Pittsburgh, number source apportionment predictions for particles larger than 3 nm in diameter (traffic 65%, other combustion sources 35%) are consistent with measurement-based source apportionment (traffic 60%, combustion sources 40%).

  11. 3. quarter 2006 sales revenue

    International Nuclear Information System (INIS)

    2006-10-01

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

  12. The needs for brachytherapy source calibrations in the United States

    International Nuclear Information System (INIS)

    Coursey, B.M.; Goodman, L.J.; Hoppes, D.D.; Loevinger, R.; McLaughlin, W.L.; Soares, C.G.; Weaver, J.T.

    1992-01-01

    Brachytherapy sources of beta and gamma radiation ('brachy' is from the Greek, meaning 'near') have a long history of use in interstitial, intracavitary, intraluminal, and ocular radiation therapy. In the past the US national standards for these sources were often specified in activity or milligram radium equivalent. With the introduction of new radionuclide sources to replace radium, source strength calibrations are now expressed as air kerma rate at a meter. In this paper, we review the NIST standards for brachytherapy sources, list some of the common radionuclides and source encapsulations in use in the US radiology community, and describe the latest NIST work, in collaboration with several US medical institutions, on a method of two- and three-dimensional dose mapping of brachytherapy sources using radiochromic films. (orig.)

  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 or...

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

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

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

  15. Commercial and Industrial Solid Waste Incineration Units (CISWI): New Source Performance Standards (NSPS) and Emission Guidelines (EG) for Existing Sources

    Science.gov (United States)

    Learn about the New Source Performance Standards (NSPS) for commercial and industrial solid waste incineration (CISWI) units including emission guidelines and compliance times for the rule. Read the rule history and summary, and find supporting documents

  16. 26 CFR 1.933-1 - Exclusion of certain income from sources within Puerto Rico.

    Science.gov (United States)

    2010-04-01

    ... Puerto Rico. 1.933-1 Section 1.933-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Exclusion of certain income from sources within Puerto Rico. (a) General rule. (1) An individual (whether a United States citizen or an alien), who is a bona fide resident of Puerto Rico during the entire taxable...

  17. Fabrication of californium-252 sources in the United Kingdom

    International Nuclear Information System (INIS)

    Ainsworth, A.; Brady, M.W.; Thornett, W.H.

    1975-01-01

    The advent of californium-252 in weighable quantities and at a reasonable price has caused some rethinking among neutron source suppliers. To explore this market the Radiochemical Center Ltd. has purchased 2 mg of californium-252, and subdivided this into a wide range of sources. To take advantage of its high specific neutron emission, a small double welded stainless steel capsule 7.8mm diameter x 10mm high was chosen for stock sources and this entailed the use of a microdispensing technique which had to be specially developed. The apparatus and procedure for subdividing milligram amounts of californium-252 are described. Some details of our experience in processing these one milligram shipments are given. 100 sources with activities from 200 microgram to 0.01 microgram have been produced. Losses have been small. Measurement of neutron spectra gamma spectra and dose rates from encapsulated sources has confirmed published data. Though it is early days, little industrial interest in californium-252 sources has been detected, most of the sources have so far been required for research into activation analysis and two examples of this are given. (U.S.)

  18. Potential for unconventional energy sources for the United Kingdom

    Energy Technology Data Exchange (ETDEWEB)

    Leighton, L H; Wright, J K; Syrett, J J

    1977-01-01

    The unconventional sources considered are solar energy, wind power, wave and tidal power, and geothermal heat. Their potential contribution to energy supply in the UK is being assessed as part of a wider exercise aimed at formulating a national energy R and D strategy sufficiently robust to be valid for a wide range of possible future conditions. For each of the sources considered, the present state of knowledge of the magnitude of the potential resource base is outlined and the inherent characteristics of each are discussed in terms of environmental impact and of estimated cost relative to conventional technology. With respect to the latter, attention is drawn to the inherent variability of most of the sources, which imposes upon them a cost penalty for back-up plant and/or large scale storage is firm power is to be assured. The progress that has been made in drawing up, for each of the sources, a national R and D program compatible with the assessment of development potential is outlined, and a tentative estimate is made of the maximum credible contribution the sources could make to energy supply in the UK by the end of the century. The concluding paragraphs deal with the prospects for the next century and indicate that the long-term uncertainties on energy supply justify a determined effort to convert the most promising of the unconventional sources into the well-researched technological options that may be needed.

  19. 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...

  20. 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.

  1. 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.

  2. Tax Limitations and Revenue Shifting Strategies in Local Government

    DEFF Research Database (Denmark)

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

    2014-01-01

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

  3. ERP correlates of source memory: Unitized source information increases familiarity-based retrieval

    OpenAIRE

    Diana, Rachel A.; Van den Boom, Wijnand; Yonelinas, Andrew P.; Ranganath, Charan

    2010-01-01

    Source memory tests typically require subjects to make decisions about the context in which an item was encoded and are thought to depend on recollection of details from the study episode. Although it is generally believed that familiarity does not contribute to source memory, recent behavioral studies have suggested that familiarity may also support source recognition when item and source information are integrated, or “unitized”, during study (Diana, Yonelinas, and Ranganath 2008). However,...

  4. How To Increase Advertising Revenue.

    Science.gov (United States)

    Mitchell, Carmen

    1995-01-01

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

  5. 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....

  6. Northeast Hub Partners and United Salts Single Source Determination

    Science.gov (United States)

    This document may be of assistance in applying the New Source Review (NSR) air permitting regulations including the Prevention of Significant Deterioration (PSD) requirements. This document is part of the NSR Policy and Guidance Database. Some documents in the database are a scanned or retyped version of a paper photocopy of the original. Although we have taken considerable effort to quality assure the documents, some may contain typographical errors. Contact the office that issued the document if you need a copy of the original.

  7. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    Directory of Open Access Journals (Sweden)

    Muhammad Irfan Javaid Attari

    2014-10-01

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

  8. Recycling carbon revenues: transforming costs into opportunities

    International Nuclear Information System (INIS)

    Vaidyula, Manasvini; Alberola, Emilie

    2016-01-01

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

  9. Decoupling Revenue from Energy Sales

    International Nuclear Information System (INIS)

    Potocnik, V.

    2011-01-01

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

  10. Modeled Sources, Transport, and Accumulation of Dissolved Solids in Water Resources of the Southwestern United States.

    Science.gov (United States)

    Anning, David W

    2011-10-01

    Information on important source areas for dissolved solids in streams of the southwestern United States, the relative share of deliveries of dissolved solids to streams from natural and human sources, and the potential for salt accumulation in soil or groundwater was developed using a SPAtially Referenced Regressions On Watershed attributes model. Predicted area-normalized reach-catchment delivery rates of dissolved solids to streams ranged from Salton Sea accounting unit.

  11. 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.

  12. Inadequate Revenue Threatens Afghanistan’s Stability

    Directory of Open Access Journals (Sweden)

    Steve Sternlieb

    2014-04-01

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

  13. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

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

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

    Science.gov (United States)

    Reschovsky, Andrew; Zahner, Susan J

    2016-01-01

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

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

    OpenAIRE

    Mehdi Basirat; Fatemeh Aboodi; Abdulmajid Ahangari

    2014-01-01

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

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

    OpenAIRE

    Cobham, Alex; Janský, Petr

    2017-01-01

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

  17. 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.

  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. 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

  20. 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.

  1. 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.

  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

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

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

    DEFF Research Database (Denmark)

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

    2006-01-01

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

  4. The National Spallation Neutron Source Collaboration: Towards a new pulsed neutron source in the United States

    International Nuclear Information System (INIS)

    Appleton, B.R.; Ball, J.B.; Alonso, J.R.; Gough, R.A.; Weng, W.T.; Jason, A.

    1996-01-01

    The US Department of Energy has commissioned Oak Ridge National Laboratory to initiate the conceptual design for a next-generation pulsed spallation neutron source. Current expectation is for a construction start in FY 1998, with commencement of operations in 2004. For this project, ORNL has entered into a collaborative arrangement with LBNL, BNL, LANL (and most recently ANL). The conceptual design study is now well underway, building on the strong base of the extensive work already performed by various Laboratories, as well as input from the user community (from special BESAC subpanels). Study progress, including accelerator configuration and plans for resolution of critical issues, is reported in this paper

  5. 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.

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

    International Nuclear Information System (INIS)

    Wierts, P.; Schotten, G.

    2008-01-01

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

  7. Nonpoint and Point Sources of Nitrogen in Major Watersheds of the United States

    Science.gov (United States)

    Puckett, Larry J.

    1994-01-01

    Estimates of nonpoint and point sources of nitrogen were made for 107 watersheds located in the U.S. Geological Survey's National Water-Quality Assessment Program study units throughout the conterminous United States. The proportions of nitrogen originating from fertilizer, manure, atmospheric deposition, sewage, and industrial sources were found to vary with climate, hydrologic conditions, land use, population, and physiography. Fertilizer sources of nitrogen are proportionally greater in agricultural areas of the West and the Midwest than in other parts of the Nation. Animal manure contributes large proportions of nitrogen in the South and parts of the Northeast. Atmospheric deposition of nitrogen is generally greatest in areas of greatest precipitation, such as the Northeast. Point sources (sewage and industrial) generally are predominant in watersheds near cities, where they may account for large proportions of the nitrogen in streams. The transport of nitrogen in streams increases as amounts of precipitation and runoff increase and is greatest in the Northeastern United States. Because no single nonpoint nitrogen source is dominant everywhere, approaches to control nitrogen must vary throughout the Nation. Watershed-based approaches to understanding nonpoint and point sources of contamination, as used by the National Water-Quality Assessment Program, will aid water-quality and environmental managers to devise methods to reduce nitrogen pollution.

  8. Achieving Revenue Benchmarks Conditional on Growth Properties

    Directory of Open Access Journals (Sweden)

    Dong Hyun Son

    2017-05-01

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

  9. 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.

  10. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

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

  11. 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.

  12. 26 CFR 513.7 - Release of excess tax withheld at source.

    Science.gov (United States)

    2010-04-01

    ... source from life annuities and pensions, other than pensions paid by the Government of the United States... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Release of excess tax withheld at source. 513.7...) REGULATIONS UNDER TAX CONVENTIONS IRELAND Withholding of Tax § 513.7 Release of excess tax withheld at source...

  13. Turning wood residues into wood revenues

    International Nuclear Information System (INIS)

    Graham, R.G.; Kravetz, Don

    1996-01-01

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

  14. Developing a revenue integrity improvement plan.

    Science.gov (United States)

    Banks, Kate

    2010-11-01

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

  15. 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...

  16. 100 Area source operable unit focused feasibility study report. Draft A

    International Nuclear Information System (INIS)

    1994-09-01

    In accordance with the Hanford Past-Practice Strategy (HPPS), a focused feasibility study (FFS) is performed for those waste sites which have been identified as candidates for interim remedial measures (IRM) based on information contained in applicable work plans and limited field investigations (LFI). The FFS process for the 100 Area source operable units will be conducted in two stages. This report, hereafter referred to as the Process Document, documents the first stage of the process. In this stage, IRM alternatives are developed and analyzed on the basis of waste site groups associated with the 100 Area source operable units. The second stage, site-specific evaluation of the IRM alternatives presented in this Process Document, is documented in a series of operable unit-specific reports. The objective of the FFS (this Process Document and subsequent operable unit-specific reports) is to provide decision makers with sufficient information to allow appropriate and timely selection of IRM for sites associated with the 100 Area source operable units. Accordingly, the following information is presented: a presentation of remedial action objectives; a description of 100 Area waste site groups and associated group profiles; a description of IRM alternatives; and detailed and comparative analyses of the IRM alternatives

  17. Geochemical evidence for diversity of dust sources in the southwestern United States

    Science.gov (United States)

    Reheis, M.C.; Budahn, J.R.; Lamothe, P.J.

    2002-01-01

    Several potential dust sources, including generic sources of sparsely vegetated alluvium, playa deposits, and anthropogenic emissions, as well as the area around Owens Lake, California, affect the composition of modern dust in the southwestern United States. A comparison of geochemical analyses of modern and old (a few thousand years) dust with samples of potential local sources suggests that dusts reflect four primary sources: (1) alluvial sediments (represented by Hf, K, Rb, Zr, and rare-earth elements, (2) playas, most of which produce calcareous dust (Sr, associated with Ca), (3) the area of Owens (dry) Lake, a human-induced playa (As, Ba, Li, Pb, Sb, and Sr), and (4) anthropogenic and/or volcanic emissions (As, Cr, Ni, and Sb). A comparison of dust and source samples with previous analyses shows that Owens (dry) Lake and mining wastes from the adjacent Cerro Gordo mining district are the primary sources of As, Ba, Li, and Pb in dusts from Owens Valley. Decreases in dust contents of As, Ba, and Sb with distance from Owens Valley suggest that dust from southern Owens Valley is being transported at least 400 km to the east. Samples of old dust that accumulated before European settlement are distinctly lower in As, Ba, and Sb abundances relative to modern dust, likely due to modern transport of dust from Owens Valley. Thus, southern Owens Valley appears to be an important, geochemically distinct, point source for regional dust in the southwestern United States. Copyright ?? 2002 Elsevier Science Ltd.

  18. 40 CFR 60.1025 - Do subpart E new source performance standards also apply to my municipal waste combustion unit?

    Science.gov (United States)

    2010-07-01

    ... standards also apply to my municipal waste combustion unit? 60.1025 Section 60.1025 Protection of... NEW STATIONARY SOURCES Standards of Performance for Small Municipal Waste Combustion Units for Which... municipal waste combustion unit? If this subpart AAAA applies to your municipal waste combustion unit, then...

  19. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

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

  20. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

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

  1. 14 CFR 271.5 - Carrier revenues.

    Science.gov (United States)

    2010-01-01

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

  2. Managing resource revenues in developing economies

    NARCIS (Netherlands)

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

    2010-01-01

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

  3. Surface-water nutrient conditions and sources in the United States Pacific Northwest

    Science.gov (United States)

    Wise, D.R.; Johnson, H.M.

    2011-01-01

    The SPAtially Referenced Regressions On Watershed attributes (SPARROW) model was used to perform an assessment of surface-water nutrient conditions and to identify important nutrient sources in watersheds of the Pacific Northwest region of the United States (U.S.) for the year 2002. Our models included variables representing nutrient sources as well as landscape characteristics that affect nutrient delivery to streams. Annual nutrient yields were higher in watersheds on the wetter, west side of the Cascade Range compared to watersheds on the drier, east side. High nutrient enrichment (relative to the U.S. Environmental Protection Agency's recommended nutrient criteria) was estimated in watersheds throughout the region. Forest land was generally the largest source of total nitrogen stream load and geologic material was generally the largest source of total phosphorus stream load generated within the 12,039 modeled watersheds. These results reflected the prevalence of these two natural sources and the low input from other nutrient sources across the region. However, the combined input from agriculture, point sources, and developed land, rather than natural nutrient sources, was responsible for most of the nutrient load discharged from many of the largest watersheds. Our results provided an understanding of the regional patterns in surface-water nutrient conditions and should be useful to environmental managers in future water-quality planning efforts.

  4. 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.

  5. 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.

  6. 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.

  7. 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

  8. Risk analysis of NPP in multi-unit site for configuration of AAC power source

    International Nuclear Information System (INIS)

    Kim, Myung Ki

    2000-01-01

    Because of the difficulties in finding new sites for nuclear power plants, more units are being added to the existing sites. In these multi-unit sites, appropriate countermeasures should be established to cope with the potential station blackout (SBO) accident. Currently, installation of additional diesel generator (DG) is considered to ensure an alternative AC power source, but it has not been decided yet how many DGs should be installed in a multi-unit site. In this paper, risk informed decision making method, which evaluates reliability of electrical system, core damage frequency, and site average core damage frequency, is introduced to draw up the suitable number of DG in multi-unit site. The analysis results show that installing two DGs lowered the site average core damage frequency by 1.4% compared to one DG in six unit site. In the light of risk-informed decisions in regulatory guide 1.174, there is no difference of safety between two alternatives. It is concluded that one emergency diesel generator sufficiently guarantees safety against station blackout of nuclear power plants in multi-unit site. (author)

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

    International Nuclear Information System (INIS)

    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

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

    OpenAIRE

    M. L. White; R. S. Russo; Y. Zhou; J. L. Ambrose; K. Haase; E. K. Frinak; R. K. Varner; O. W. Wingenter; H. Mao; R. Talbot; B. C. Sive

    2009-01-01

    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. Consequently, 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) con...

  11. 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.

  12. 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.

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

    International Nuclear Information System (INIS)

    2008-01-01

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

  14. 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…

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

    Science.gov (United States)

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

    2018-01-01

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

  16. 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…

  17. Import Base and Revenue Improvement Possibilities in Tanzania

    Directory of Open Access Journals (Sweden)

    Fulgence Dominick Waryoba

    2018-03-01

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

  18. The economics of a professional sports club Manchester United

    OpenAIRE

    Kozlov, Vitalij

    2009-01-01

    Analysis of the economic situation of Manchester United, recognition of reasons and sources of its indebtedness and evaluation of its necessity. In my thesis I will analyse club revenues and costs, financial contributions of competitions Manchester United takes part in. I will find weaknesses of the club that contribute to financial losses and suggest solutions.

  19. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

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

  20. Revenue-cycle redesign: honing the details.

    Science.gov (United States)

    LaForge, Richard W; Tureaud, Johnny S

    2003-01-01

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

  1. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

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

  2. 78 FR 16915 - Internal Revenue Service

    Science.gov (United States)

    2013-03-19

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

  3. 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

  4. Public Investment, Revenue Shocks, and Borrowing Restrictions

    OpenAIRE

    Büttner, Thiess; Wildasin, David E.

    2010-01-01

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

  5. Inadequate Revenue Threatens Afghanistan’s Stability

    OpenAIRE

    Sternlieb, Steve

    2014-01-01

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

  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. Monte Carlo Simulation of stepping source in afterloading intracavitary brachytherapy for GZP6 unit

    International Nuclear Information System (INIS)

    Toossi, M.T.B.; Abdollahi, M.; Ghorbani, M.

    2010-01-01

    Full text: Stepping source in brachytherapy systems is used to treat a target lesion longer than the effective treatment length of the source. Dose calculation accuracy plays a vital role in the outcome of brachytherapy treatment. In this study, the stepping source (channel 6) of GZP6 brachytherapy unit was simulated by Monte Carlo simulation and matrix shift method. The stepping source of GZP6 was simulated by Monte Carlo MCNPX code. The Mesh tally (type I) was employed for absorbed dose calculation in a cylindrical water phantom. 5 x 108 photon histories were scored and a 0.2% statistical uncertainty was obtained by Monte Carlo calculations. Dose distributions were obtained by our matrix shift method for esophageal cancer tumor lengths of 8 and 10 cm. Isodose curves produced by simulation and TPS were superimposed to estimate the differences. Results Comparison of Monte Carlo and TPS dose distributions show that in longitudinal direction (source movement direction) Monte Carlo and TPS dose distributions are comparable. [n transverse direction, the dose differences of 7 and 5% were observed for esophageal tumor lengths of 8 and 10 cm respectively. Conclusions Although, the results show that the maximum difference between Monte Carlo and TPS calculations is about 7%, but considering that the certified activity is given with ± I 0%, uncertainty, then an error of the order of 20% for Monte Carlo calculation would be reasonable. It can be suggested that accuracy of the dose distribution produced by TPS is acceptable for clinical applications. (author)

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

    OpenAIRE

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

    2013-01-01

    Background: The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Methods: Annual GP revenue and practice costs were collected from national institutes in the eight countries included in our study (Belgium, Denmark, Finland, France, Germany, The Netherlands, Sweden, The United Kingdom (UK)) from 2000...

  9. Effects of demographic factors and information sources on United States consumer perceptions of animal welfare.

    Science.gov (United States)

    McKendree, M G S; Croney, C C; Widmar, N J O

    2014-07-01

    As consumers have become more interested in understanding how their food is produced, scrutiny and criticism have increased regarding intensified food animal production methods. Resolution of public concerns about animal agricultural practices depends on understanding the myriad factors that provide the basis for concerns. An online survey of 798 U.S. households was conducted to investigate relationships between household characteristics (demographics, geographic location, and experiences) and level of concern for animal welfare as well as sources used to obtain information on the subject. Because recent media attention has focused on animal care practices used in the U.S. swine industry, respondents were also asked specific questions pertaining to their perceptions of pig management practices and welfare issues and their corresponding pork purchasing behavior. Respondents reporting higher levels of concern about animal welfare were more frequently female, younger, and self-reported members of the Democratic Party. Fourteen percent of respondents reported reduction in pork consumption because of animal welfare concerns with an average reduction of 56%. Over half of the respondents (56%) did not have a primary source for animal welfare information; those who identified a primary information source most commonly used information provided by animal protection organizations, the Humane Society of the United States (HSUS), and People for the Ethical Treatment of Animals (PETA). Midwest participants were significantly, at the 5% significance level, less concerned about domestic livestock animal welfare and more frequently reported not having a source for animal welfare information than those from other regions of the United States. Overall, the U.S. livestock and poultry industries and other organizations affiliated with animal agriculture appear to be less used public sources of information on animal welfare than popular animal protection organizations. Improved

  10. The changing imperative for revenue assurance

    International Nuclear Information System (INIS)

    Dalbec, L.; Downey, F.

    1994-01-01

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

  11. Target-ion source unit ionization efficiency measurement by method of stable ion beam implantation

    CERN Document Server

    Panteleev, V.N; Fedorov, D.V; Moroz, F.V; Orlov, S.Yu; Volkov, Yu.M

    The ionization efficiency is one of the most important parameters of an on-line used target-ion source system exploited for production of exotic radioactive beams. The ionization efficiency value determination as a characteristic of a target-ion source unit in the stage of its normalizing before on-line use is a very important step in the course of the preparation for an on-line experiment. At the IRIS facility (Petersburg Nuclear Physics Institute, Gatchina) a reliable and rather precise method of the target-ion source unit ionization efficiency measurement by the method of stable beam implantation has been developed. The method worked out exploits an off-line mass-separator for the implantation of the ion beams of selected stable isotopes of different elements into a tantalum foil placed inside the Faraday cup in the focal plane of the mass-separator. The amount of implanted ions has been measured with a high accuracy by the current integrator connected to the Faraday cup. After the implantation of needed a...

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

    International Nuclear Information System (INIS)

    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 20 dyne-cm to 690 bars at 10 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 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 b 5.6, 14 April, 1995, West Texas earthquake

  13. 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)

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

    International Nuclear Information System (INIS)

    Reyes-Loya, Manuel Lorenzo; Blanco, Lorenzo

    2008-01-01

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

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

    OpenAIRE

    Cai, Hailong; Kinnucan, Henry W.

    2009-01-01

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

  16. 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.

  17. 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.; Faloona, I. C.; Weinheimer, A. J.; Ridley, B. A.; Campos, T. L.; Sachse, G. W.

    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...

  18. The Relationship of Government Revenue and Government Expenditure: A case study of Malaysia

    OpenAIRE

    Ullah, Nazim

    2016-01-01

    Malaysia is a developing Islamic state that faced budget deficit since 1998. But it is not accepted by all and hopes that state should be in a position of either balance budget or surplus budget. The optimum level of Government budget is the state where government expenditure is totally offset by source of government revenue and that can be achieved through increasing tax revenue or decreasing expenditure. The aim of this study to find out the theoretical relationship betwee...

  19. Investment and revenue cap under incentive regulation: The case study of the Norwegian electricity distributors

    OpenAIRE

    Zhang, Dengjun; Xie, Jinghua

    2017-01-01

    Source at https://doi.org/10.1080/23322039.2017.1400900 Electricity distribution operators are regulated as monopolies around the world. Incentive regulation is further applied to relate their allowed revenues (revenue cap) to cost efficiency and investment. Incentive regulation varies cross countries and has evolved over time for individual countries. Norway is one of the first countries reforming the network distributors by incentive regulation. Using the long time series data, we eval...

  20. Natural gas revenues in the Netherlands. Consequences of the liberalization of the natural gas market for the Dutch State

    International Nuclear Information System (INIS)

    Van Dam, J.; Krijnen, L.; Van Maasacker, M.

    1999-01-01

    For the Dutch government, natural gas is an important source of revenue. The liberalisation of the gas market has serious consequences for the revenues the Dutch government generates by producing and selling natural gas. In late September 1999, the Netherlands Office of Audits ('Algemene Rekenkamer') published a report with gloomy prospects concerning future natural gas revenues. The Office expects a reduction in government revenues that may even run into more than 2 billion Dutch guilders a year. A report was prepared to provide insight into the financial effects of market liberalisation and to allow the Dutch Parliament to reach an informed decision

  1. Determination of Noise Level and Its Sources in the Neonatal Intensive Care Unit and Neonatal Ward

    Directory of Open Access Journals (Sweden)

    Mahdi Jahangir Blourchian

    2015-12-01

    Full Text Available Background: In Neonatal intensive care units (NICU different sound intensities and frequencies are produced from different sources, which may exert undesirable physiological effects on the infants. The aim of this study was to determine the noise level and its sources in the NICU and neonatal ward of Al-Zahra Hospital of Rasht, Iran. Methods: In this descriptive cross-sectional study, the intensity of the sounds generated by the internal and external sources in the NICU and neonatal ward was measured using a sound level meter device. The sound produced by each of the sources was individually calculated. Data were analyzed performing descriptive and analytical statistics, using SPSS version 19. Results: The mean noise levels in six rooms and a hallway during morning, afternoon and night shifts with the electromechanical devices turned on were 61.67±4.5, 61.32±4.32 and 60.71±4.56 dB, respectively. Moreover, with the devices tuned off the mean noise levels during morning, afternoon and evening shifts were 64.97±2.6, 60.6±1.29 and 57.91±4.73 dB, respectively. The differences between the mean noise levels in the neonatal wards (standard noise level=45 dB during each shift with the electromechanical devices turned on and off were statistically significant (P=0.002 and P

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

    Science.gov (United States)

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

    2015-09-08

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

  3. Make the Alberta Carbon Levy Revenue Neutral

    Directory of Open Access Journals (Sweden)

    Kenneth J. McKenzie

    2016-04-01

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

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

    International Nuclear Information System (INIS)

    Wiser, Ralph S.; Valencia, Matthew J

    2017-01-01

    Los Alamos National Laboratory states that its mission is ''To solve national security challenges through scientific excellence.'' The Science Undergraduate Laboratory Internship (SULI) programs exists to engage undergraduate students in STEM work by providing opportunity to work at DOE facilities. 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.

  5. 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.” The Science Undergraduate Laboratory Internship (SULI) programs exists to engage undergraduate students in STEM work by providing opportunity to work at DOE facilities. 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.

  6. Quad Cities Unit 2 Main Steam Line Acoustic Source Identification and Load Reduction

    International Nuclear Information System (INIS)

    DeBoo, Guy; Ramsden, Kevin; Gesior, Roman

    2006-01-01

    The Quad Cities Units 1 and 2 have a history of steam line vibration issues. The implementation of an Extended Power Up-rate resulted in significant increases in steam line vibration as well as acoustic loading of the steam dryers, which led to equipment failures and fatigue cracking of the dryers. This paper discusses the results of extensive data collection on the Quad Cities Unit 2 replacement dryer and the Main Steam Lines. This data was taken with the intent of identifying acoustic sources in the steam system. Review of the data confirmed that vortex shedding coupled column resonance in the relief and safety valve stub pipes were the principal sources of large magnitude acoustic loads in the main steam system. Modifications were developed in sub-scale testing to alter the acoustic properties of the valve standpipes and add acoustic damping to the system. The modifications developed and installed consisted of acoustic side branches that were attached to the Electromatic Relief Valve (ERV) and Main Steam Safety Valve (MSSV) attachment pipes. Subsequent post-modification testing was performed in plant to confirm the effectiveness of the modifications. The modifications have been demonstrated to reduce vibration loads at full Extended Power Up-rate (EPU) conditions to levels below those at Original Licensed Thermal Power (OLTP). (authors)

  7. 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

    Emerging contaminants (ECs) (e.g., pharmaceuticals, illicit drugs, personal care products) have been detected in waters across the United States. The objective of this study was to evaluate point sources of ECs along the Colorado River, from the headwaters in Colorado to the Gulf of California. At selected locations in the Colorado River 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 Colorado River) were in the region of the limit-of-detection (e.g., 10 ng/L), but most were below detection limits.

  8. Quantifying the sources of ozone, fine particulate matter, and regional haze in the Southeastern United States.

    Science.gov (United States)

    Odman, M Talat; Hu, Yongtao; Russell, Armistead G; Hanedar, Asude; Boylan, James W; Brewer, Patricia F

    2009-07-01

    A detailed sensitivity analysis was conducted to quantify the contributions of various emission sources to ozone (O3), fine particulate matter (PM2.5), and regional haze in the Southeastern United States. O3 and particulate matter (PM) levels were estimated using the Community Multiscale Air Quality (CMAQ) modeling system and light extinction values were calculated from modeled PM concentrations. First, the base case was established using the emission projections for the year 2009. Then, in each model run, SO2, primary carbon (PC), NH3, NO(x) or VOC emissions from a particular source category in a certain geographic area were reduced by 30% and the responses were determined by calculating the difference between the results of the reduced emission case and the base case. The sensitivity of summertime O3 to VOC emissions is small in the Southeast and ground-level NO(x) controls are generally more beneficial than elevated NO(x) controls (per unit mass of emissions reduced). SO2 emission reduction is the most beneficial control strategy in reducing summertime PM2.5 levels and improving visibility in the Southeast and electric generating utilities are the single largest source of SO2. Controlling PC emissions can be very effective locally, especially in winter. Reducing NH3 emissions is an effective strategy to reduce wintertime ammonium nitrate (NO3NH4) levels and improve visibility; NO(x) emissions reductions are not as effective. The results presented here will help the development of specific emission control strategies for future attainment of the National Ambient Air Quality Standards in the region.

  9. 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... unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit investment.... Accordingly, a unit investment trust is not a taxpayer subject to taxation under the Internal Revenue Code. No...

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

    International Nuclear Information System (INIS)

    Anon.

    1999-01-01

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

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

    Science.gov (United States)

    Bank, Alan J; Gage, Ryan M

    2015-01-01

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

  12. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

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

  13. 47 CFR 32.5003 - Cellular mobile revenue.

    Science.gov (United States)

    2010-10-01

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

  14. Salmonellosis outbreaks in the United States due to fresh produce: sources and potential intervention measures.

    Science.gov (United States)

    Hanning, Irene B; Nutt, J D; Ricke, Steven C

    2009-01-01

    Foodborne Salmonella spp. is a leading cause of foodborne illness in the United States each year. Traditionally, most cases of salmonellosis were thought to originate from meat and poultry products. However, an increasing number of salmonellosis outbreaks are occurring as a result of contaminated produce. Several produce items specifically have been identified in outbreaks, and the ability of Salmonella to attach or internalize into vegetables and fruits may be factors that make these produce items more likely to be sources of Salmonella. In addition, environmental factors including contaminated water sources used to irrigate and wash produce crops have been implicated in a large number of outbreaks. Salmonella is carried by both domesticated and wild animals and can contaminate freshwater by direct or indirect contact. In some cases, direct contact of produce or seeds with contaminated manure or animal wastes can lead to contaminated crops. This review examines outbreaks of Salmonella due to contaminated produce, the potential sources of Salmonella, and possible control measures to prevent contamination of produce.

  15. Atmospheric Nitrogen Deposition in the Western United States: Sources, Sinks and Changes over Time

    Science.gov (United States)

    Anderson, Sarah Marie

    Anthropogenic activities have greatly modified the way nitrogen moves through the atmosphere and terrestrial and aquatic environments. Excess reactive nitrogen generated through fossil fuel combustion, industrial fixation, and intensification of agriculture is not confined to anthropogenic systems but leaks into natural ecosystems with consequences including acidification, eutrophication, and biodiversity loss. A better understanding of where excess nitrogen originates and how that changes over time is crucial to identifying when, where, and to what degree environmental impacts occur. A major route into ecosystems for excess nitrogen is through atmospheric deposition. Excess nitrogen is emitted to the atmosphere where it can be transported great distances before being deposited back to the Earth's surface. Analyzing the composition of atmospheric nitrogen deposition and biological indicators that reflect deposition can provide insight into the emission sources as well as processes and atmospheric chemistry that occur during transport and what drives variation in these sources and processes. Chapter 1 provides a review and proof of concept of lichens to act as biological indicators and how their elemental and stable isotope composition can elucidate variation in amounts and emission sources of nitrogen over space and time. Information on amounts and emission sources of nitrogen deposition helps inform natural resources and land management decisions by helping to identify potentially impacted areas and causes of those impacts. Chapter 2 demonstrates that herbaria lichen specimens and field lichen samples reflect historical changes in atmospheric nitrogen deposition from urban and agricultural sources across the western United States. Nitrogen deposition increases throughout most of the 20 th century because of multiple types of emission sources until the implementation of the Clean Air Act Amendments of 1990 eventually decrease nitrogen deposition around the turn of

  16. 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

  17. 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...

  18. Measuring the Return on Information Technology: A Knowledge-Based Approach for Revenue Allocation at the Process and Firm Level

    National Research Council Canada - National Science Library

    Pavlou, Paul A; Housel, Thomas J; Rodgers, Waymond; Jansen, Erik

    2005-01-01

    ...., firm or process level). To address this issue, the study aims to develop a method for allocating the revenue and cost of IT initiatives at any level of analysis using a common unit of measurement...

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

    Science.gov (United States)

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

    2016-02-01

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

  20. Isotopes, Inventories and Seasonality: Unraveling Methane Source Distribution in the Complex Landscapes of the United Kingdom.

    Science.gov (United States)

    Lowry, D.; Fisher, R. E.; Zazzeri, G.; Lanoisellé, M.; France, J.; Allen, G.; Nisbet, E. G.

    2017-12-01

    Unlike the big open landscapes of many continents with large area sources dominated by one particular methane emission type that can be isotopically characterized by flight measurements and sampling, the complex patchwork of urban, fossil and agricultural methane sources across NW Europe require detailed ground surveys for characterization (Zazzeri et al., 2017). Here we outline the findings from multiple seasonal urban and rural measurement campaigns in the United Kingdom. These surveys aim to: 1) Assess source distribution and baseline in regions of planned fracking, and relate to on-site continuous baseline climatology. 2) Characterize spatial and seasonal differences in the isotopic signatures of the UNFCCC source categories, and 3) Assess the spatial validity of the 1 x 1 km UK inventory for large continuous emitters, proposed point sources, and seasonal / ephemeral emissions. The UK inventory suggests that 90% of methane emissions are from 3 source categories, ruminants, landfill and gas distribution. Bag sampling and GC-IRMS delta13C analysis shows that landfill gives a constant signature of -57 ±3 ‰ throughout the year. Fugitive gas emissions are consistent regionally depending on the North Sea supply regions feeding the network (-41 ± 2 ‰ in N England, -37 ± 2 ‰ in SE England). Ruminant, mostly cattle, emissions are far more complex as these spend winters in barns and summers in fields, but are essentially a mix of 2 end members, breath at -68 ±3 ‰ and manure at -51 ±3 ‰, resulting in broad summer field emission plumes of -64 ‰ and point winter barn emission plumes of -58 ‰. The inventory correctly locates emission hotspots from landfill, larger sewage treatment plants and gas compressor stations, giving a broad overview of emission distribution for regional model validation. Mobile surveys are adding an extra layer of detail to this which, combined with isotopic characterization, has identified spatial distribution of gas pipe leaks

  1. 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.

  2. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

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

  3. Biodiesel intercity passenger rail revenue service test.

    Science.gov (United States)

    2013-10-01

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

  4. 77 FR 35475 - Internal Revenue Service

    Science.gov (United States)

    2012-06-13

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

  5. 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...

  6. 78 FR 25358 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

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

  7. 78 FR 25359 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

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

  8. 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

  9. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

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

  10. 25 CFR 502.16 - Net revenues.

    Science.gov (United States)

    2010-04-01

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

  11. Alberta books big revenues in 1996

    International Nuclear Information System (INIS)

    Curran, R.

    1996-01-01

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

  12. 78 FR 69938 - Internal Revenue Service

    Science.gov (United States)

    2013-11-21

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

  13. 75 FR 29818 - Internal Revenue Service

    Science.gov (United States)

    2010-05-27

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

  14. Replacement of the moderator cell unit of JRR-3's cold neutron source facility

    International Nuclear Information System (INIS)

    Hazawa, Tomoya; Nagahori, Kazuhisa; Kusunoki, Tsuyoshi

    2006-10-01

    The moderator cell of the JRR-3's cold neutron source (CNS) facility, converts thermal neutrons into cold neutrons by passing through liquid cold hydrogen. The cold neutrons are used for material and life science research such as the neutron scattering. The CNS has been operated since the start of JRR-3's in 1990. The moderator cell containing liquid hydrogen is made of stainless steel. The material irradiation lifetime is limited to 7 years due to irradiation brittleness. The first replacement was done by using a spare part made in France. This replacement work of 2006 was carried out by using the domestic moderator cell unit. The following technologies were developed for the moderator cell unit production. 1) Technical development of black treatment on moderator cell surface to increase radiation heat. 2) Development of bending technology of concentric triple tubes consisting from inside tube, Outside tube and Vacuum insulation tube. 3) Development of manufacturing technique of the moderator cell with complicated shapes. According to detail planed work procedures, replacement work was carried out. As results, the working days were reduced to 80% of old ones. The radiation dose was also reduced due to reduction of working days. It was verified by measurement of neutrons characteristics that the replaced moderator cell has the same performance as that of the old moderator cell. The domestic manufacturing of the moderator cell was succeeded. As results, the replacement cost was reduced by development of domestic production technology. (author)

  15. United States‐Mexican border watershed assessment: Modeling nonpoint source pollution in Ambos Nogales

    Science.gov (United States)

    Norman, Laura M.

    2007-01-01

    Ecological considerations need to be interwoven with economic policy and planning along the United States‐Mexican border. Non‐point source pollution can have significant implications for the availability of potable water and the continued health of borderland ecosystems in arid lands. However, environmental assessments in this region present a host of unique issues and problems. A common obstacle to the solution of these problems is the integration of data with different resolutions, naming conventions, and quality to create a consistent database across the binational study area. This report presents a simple modeling approach to predict nonpoint source pollution that can be used for border watersheds. The modeling approach links a hillslopescale erosion‐prediction model and a spatially derived sediment‐delivery model within a geographic information system to estimate erosion, sediment yield, and sediment deposition across the Ambos Nogales watershed in Sonora, Mexico, and Arizona. This paper discusses the procedures used for creating a watershed database to apply the models and presents an example of the modeling approach applied to a conservation‐planning problem.

  16. 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

    2012-07-01

    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.

  17. 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

  18. Revenue Based Budgeting at VA Northern California Health Care System: A Model for Financially Aligning Organizational Incentives and Operations

    National Research Council Canada - National Science Library

    Stockwell, David

    1999-01-01

    .... Changes in sharing agreement regulations, TRICARE, and Medical Care Cost Recovery (MCCR) also provided each network with the ability to generate revenue from sources outside the traditional VA appropriation...

  19. 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.

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

    Science.gov (United States)

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

    2010-04-01

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

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

    Directory of Open Access Journals (Sweden)

    M. L. White

    2009-01-01

    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. Consequently, 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 US 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.

  2. Revenue rules when environmental regulation agencies collude

    International Nuclear Information System (INIS)

    Gaarn Hansen, L.

    1994-01-01

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

  3. Revenue Sources and Social Media Engagement Among Environmentally Focused Nonprofits

    Directory of Open Access Journals (Sweden)

    John R. McCaskill

    2017-12-01

    Full Text Available This study examines social media efforts among environmentally focused nonprofits. A survey of environmentally focused nonprofits revealed that more than half of these organizations receive government funding. Prior research demonstrates social media is an efficient medium in which to simultaneously communicate with multiple stakeholders. However, stakeholder engagement is likely tied with the need to raise funds. From that basis, we discuss social media use among nonprofits and develop hypotheses about differences in social media use among organizations receiving government funds and those not receiving government funds. Our hypotheses are rooted in resource dependency theory (RDT and dialogic communication theory (DCT. We test our hypotheses on data from environmentally focused nonprofits by comparing the levels of social media engagement with varying levels of their total funding provided by government grants to determine if there is a correlation with the level of public engagement via social media. We find the level of engagement on the social media site Facebook is lower for government-funded environmental nonprofits than privately funded ones. The findings of reduced social media engagement and the dependence upon government funding versus private funding supports the precepts of resource dependency theory.

  4. CBO’s Revenue Forecasting Record

    Science.gov (United States)

    2015-11-01

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

  5. A regional modeling framework of phosphorus sources and transport in streams of the southeastern United States

    Science.gov (United States)

    Garcia, Ana Maria.; Hoos, Anne B.; Terziotti, Silvia

    2011-01-01

    We applied the SPARROW model to estimate phosphorus transport from catchments to stream reaches and subsequent delivery to major receiving water bodies in the Southeastern United States (U.S.). We show that six source variables and five land-to-water transport variables are significant (p < 0.05) in explaining 67% of the variability in long-term log-transformed mean annual phosphorus yields. Three land-to-water variables are a subset of landscape characteristics that have been used as transport factors in phosphorus indices developed by state agencies and are identified through experimental research as influencing land-to-water phosphorus transport at field and plot scales. Two land-to-water variables – soil organic matter and soil pH – are associated with phosphorus sorption, a significant finding given that most state-developed phosphorus indices do not explicitly contain variables for sorption processes. Our findings for Southeastern U.S. streams emphasize the importance of accounting for phosphorus present in the soil profile to predict attainable instream water quality. Regional estimates of phosphorus associated with soil-parent rock were highly significant in explaining instream phosphorus yield variability. Model predictions associate 31% of phosphorus delivered to receiving water bodies to geology and the highest total phosphorus yields in the Southeast were catchments with already high background levels that have been impacted by human activity.

  6. Development of an expert system for tsunami warning: a unit source approach

    International Nuclear Information System (INIS)

    Roshan, A.D.; Pisharady, Ajai S.; Bishnoi, L.R.; Shah, Meet

    2015-01-01

    Coastal region of India has been experiencing tsunamis since historical times. Many nuclear facilities including nuclear power plants (NPPs), located along the coast are thus exposed to the hazards of tsunami. For the safety of these facilities as well as the safety of the citizens it is necessary to predict the possibility of occurrence of tsunamis for a recorded earthquake event and evaluate the tsunami hazard posed by the earthquake. To address these concerns, this work aims to design an expert system for Tsunami Warning for the Indian Coast with emphasis on evaluation of tsunami heights and arrival times at various nuclear facility sites. The expert system identifies possibility or otherwise of a tsunamigenic event based on earthquake data inputs. Rupture parameters are worked out for the event and unit tsunami source estimations which are available as precomputed database are combined appropriately to estimate the wave heights and time of arrivals at desired locations along the coast. The system also predicts tsunami wave heights at some pre-defined locations such as Nuclear Power Plant (NPP) and other nuclear facility sites. Time of arrivals of first wave along Indian coast is also evaluated

  7. 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

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

    International Nuclear Information System (INIS)

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

    2012-01-01

    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

  9. 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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  12. 22 CFR 228.13 - Special source rules requiring procurement from the United States.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Special source rules requiring procurement from... ON SOURCE, ORIGIN AND NATIONALITY FOR COMMODITIES AND SERVICES FINANCED BY USAID Conditions Governing Source and Nationality of Commodity Procurement Transactions for USAID Financing § 228.13 Special source...

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

    OpenAIRE

    Khwaja, Munawer Sultan; Iyer, Indira

    2014-01-01

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

  14. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

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

    2006-01-01

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

  15. On the core of routing games with revenues

    NARCIS (Netherlands)

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

    2009-01-01

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

  16. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

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

    2006-01-01

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

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

    NARCIS (Netherlands)

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

    2015-01-01

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

  18. 39 CFR 3050.25 - Volume and revenue data.

    Science.gov (United States)

    2010-07-01

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

  19. Detrital zircon provenance of the Hartselle Sandstone Unit, Southeastern USA: Insights into sediment source, paleogeography, and setting

    Science.gov (United States)

    Harthy, M. A.; Gifford, J.

    2017-12-01

    The Hartselle sandstone is an excellent example of an Oil sand, a resource rich in bitumen. The unit is a light-colored thick-bedded to massive quartzose sandstone, that is widespread across an area from Georgia in the east to Mississippi in the west, and south from Alabama to Kentucky as a northern border. Formation thickness ranges from 0 to more than 150 feet. The unit has been stratigraphically dated to the Middle-Upper Mississippian age. One hypothesis suggests that the sandstone unit formed from the geological remains of barrier islands located in the ocean between Gondwana and Laurentia. The Hartselle is thought to have formed by the movement waves and currents along the shoreline, which carried sand and concentrated it into a set of northwest to southeast trending barrier islands. Transgression-regression events shifted the islands back and forth in relation to the position of the shoreline, leading to the large areal extent of the unit. However, the current data are not enough to explain the geographical position of the Hartselle sandstone unit as it is not running parallel to the ancient shoreline. Another mystery is the source of the sand, some believing the source was from the south (Gondwana) and others that erosion was from the north (Laurentia). Detrital zircon provenance analysis will address the uncertainty in sediment source. We will compare zircon U-Pb age spectra to possible Laurentian and Gondwanan source areas to discriminate between these possibilities. In addition, the age of the youngest detrital zircon population will provide additional constraints on the maximum age of deposition for the unit. These detrital ages will also help us to understand the tectonic setting at the time of Hartselle deposition. Lastly, we aim to explain the widespread nature of the unit and the processes involved in the formation of the Hartselle sandstone. When taken together, these interpretations will illuminate the age, depositional and tectonic setting of a

  20. Compressed air as a source of inhaled oxidants in intensive care units.

    Science.gov (United States)

    Thibeault, D W; Rezaiekhaligh, M H; Ekekezie, I; Truog, W E

    1999-01-01

    Exhaled gas from mechanically ventilated preterm infants was found to have similar oxidant concentrations, regardless of lung disease, leading to the hypothesis that wall outlet gases were an oxidant source. Oxidants in compressed room air and oxygen from wall outlets were assessed in three hospitals. Samples were collected by flowing wall outlet gas through a heated humidifier and an ice-packed condenser. Nitric oxide (NO) was measured in intensive care room air and in compressed air with and without a charcoal filter using a Sievers NOA280 nitric oxide analyzer (Boulder, CO). Oxidants were measured by spectrophotometry and expressed as nMol equivalents of H2O2/mL. The quantity of oxidant was also expressed as amount of Vitamin C (nMol/mL) added until the oxidant was nondetectable. This quantity of Vitamin C was also expressed in Trolox Equivalent Antioxidant Capacity (TEAC) units (mMol/L). Free and total chlorine were measured with a Chlorine Photometer. Oxidants were not found in compressed oxygen and were only found in compressed air when the compression method used tap water. At a compressed room air gas flow of 1.5 L/min, the total volume of condensate was 20.2 +/- 1 mL/hr. The oxidant concentration was 1.52 +/- 0.09 nMol/mL equivalents of H2O2/mL of sample and 30.8 +/- 1.2 nMol/hr; 17.9% of that found in tap water. Oxidant reduction required 2.05 +/-0.12 nMol/mL vitamin C, (1.78 +/- 0.1 x 10(-3) TEAC units). Free and total chlorine in tap water were 0.3 +/- 0.02 mg/mL and 2.9 +/- 0.002 mg/mL, respectively. Outlet gas contained 0.4 +/- 0.06 mg/mL and 0.07 + 0.01 mg/mL total and free chlorine, respectively; both 14% of tap water. When a charcoal filter was installed in the hospital with oxidants in compressed air, oxidants were completely removed. Nursery room air contained 12.4 +/- 0.5 ppb NO; compressed wall air without a charcoal filter, 8.1 +/- 0.1 ppb and compressed air with a charcoal filter 12.5 +/- 0.5 ppb. A charcoal filter does not remove NO. (Table

  1. 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

  2. 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

  3. Radioactive waste evacuation of the sources of a low dose rate brachytherapy unit

    International Nuclear Information System (INIS)

    Serrada, A.; Huerga, C.; Santa Olalla, I.; Vicedo, A.; Corredoira, E.; Plaza, R.; Vidal, J.; Tellez, M.

    2006-01-01

    Introduction The second class Radioactive Installation start -up authorization makes responsible for its security to the installation exploiter and supervisor. The specifications established in the authorization, which are mandatory, point out several actions, some of these actions are the hermeticity tests of radioactive sources an radiologic controls of environment dosimetry. It is necessary to optimize the time spent in each activity, managing them as reasonably as possible. An important matter to take into account is to keep and control only those radioactive or radiological equipment which, even if are in work, have an appropriate performance for the patient treatment Material And Method a Paz hospital has an intracavity brachytherapy (L.D.R.), Curietron model. The Radioprotection Department proposed to remove from service the unit due to its age, this was carried out by the Commission of Guarantee and Quality Control. There were different solutions taken into account to decommission the unit, finally the option chosen as the most convenient for the installation was to manage directly the withdrawal of the radioactive material which consisted of seven Cs-137 probes model CsM1 and total nominal certificated activity of 7770 MBq ( 210 mCi ) dated in May 2005. It also has to be considered as a radioactive waste the inner storage elements of the Curietron and the transport and storage curie stock, built with depleted uranium. To accomplish this aim an evacuation container was designed consisting of an alloy of low-melting point (M.C.P.96), which fulfills the transport conditions imposed by E.N.R.E.S.A. ( Empresa Nacional de Residuos Radiactivos, S.A). A theoretical calculation was performed to estimate the thickness of the shield which adequate to the rate of dose in contact demanded. Accuracy of these calculations has been verified using T.L. dosimetry. Results The radiation levels during the extraction intervention of the radioactive probes and its transfer to

  4. Patient examinations using electrical impedance tomography—sources of interference in the intensive care unit

    International Nuclear Information System (INIS)

    Frerichs, Inéz; Pulletz, Sven; Elke, Gunnar; Gawelczyk, Barbara; Frerichs, Alexander; Weiler, Norbert

    2011-01-01

    Electrical impedance tomography (EIT) is expected to become a valuable tool for monitoring mechanically ventilated patients due to its ability to continuously assess regional lung ventilation and aeration. Several sources of interference with EIT examinations exist in intensive care units (ICU). Our objectives are to demonstrate how some medical nursing and monitoring devices interfere with EIT measurements and modify the EIT scans and waveforms, which approaches can be applied to minimize these effects and how possible misinterpretation can be avoided. We present four cases of EIT examinations of adult ICU patients. Two of the patients were subjected to pulsation therapy using a pulsating air suspension mattress while being ventilated by high-frequency oscillatory or conventional pressure-controlled ventilation, respectively. The EIT signal modulation synchronous with the occurrence of the pulsating wave was 2.3 times larger than the periodic modulation synchronous with heart rate and high-frequency oscillations. During conventional ventilation, the pulsating mattress induced an EIT signal fluctuation with a magnitude corresponding to about 20% of the patient's tidal volume. In the third patient, interference with EIT examination was caused by continuous cardiac output monitoring. The last patient's examination was disturbed by impedance pneumography when excitation currents of similar frequency to EIT were used. In all subjects, the generation of functional EIT scans was compromised and interpretation of regional ventilation impossible. Discontinuation of pulsation therapy and of continuous cardiac output and impedance respiration monitoring immediately improved the EIT signal and scan quality. Offline processing of the disturbed data using frequency filtering enabled partial retrieval of relevant information. We conclude that thoracic EIT examinations in the ICU require cautious interpretation because of possible mechanical and electromagnetic

  5. High Incidence and Levels of Ochratoxin A in Wines Sourced from the United States.

    Science.gov (United States)

    De Jesus, Christopher Lawrence; Bartley, Amanda; Welch, Aaron Z; Berry, John P

    2017-12-21

    Ochratoxin A (OTA) is one of the most prevalent mycotoxin contaminants of food crops. Among the agricultural products consequently contaminated by OTA is wine. In the present study, a sample of wines sourced from the United States was assessed for OTA. Wines were primarily analyzed by high-performance liquid chromatography with fluorescence detection (HPLC-FD) coupled to a liquid-liquid extraction (LLE) technique which was developed and validated as a simplified sample preparation approach. More than 85% of the wines evaluated were found to contain OTA, at levels above the limit-of-detection (LOD = 0.1 µg L -1 ), and 76% were above the limit-of-quantitation (LOQ = 0.3 µg L -1 ) for the LLE/HPLC-FD method. More than two-thirds of the wines above the LOQ were found to exceed 1 µg L -1 . Complementary analysis by HPLC coupled to tandem mass spectrometry (HPLC-MS/MS) confirmed OTA in 74% of the OTA-positive wines (i.e., >LOQ by HPLC-FD). Overall, both the occurrence and measured levels of OTA were generally high, specifically relative to previous assessments of OTA in wine, and two of the wines were above the only current (European Union) regulatory limit of two parts-per-billion (ppb, ~2 µg L -1 ). Possible trends with respect to geographical region and/or growing climate are noted. As the first assessment of U.S. wines in more than a decade, the overall high occurrence and levels of OTA in wine, and possible geographic and climatic trends, point to a need for regular surveillance of wines, as well as investigation of the relevant contributors to OTA occurrence toward mitigating contamination and exposure risks.

  6. Optimization of revenues from a distributed generation portfolio: a case study

    NARCIS (Netherlands)

    Geysen, D.; Kessels, K.; Hommelberg, M.; Ghijsen, M.; Tielemans, Y.; Vinck, K.

    2011-01-01

    Many companies are investing in energy production from renewable energy sources and are looking at ways to optimize their portfolio performance. The case study under consideration aims at maximizing the revenues from such a distributed energy generation portfolio, consisting of gas engines and a PV

  7. Reverse supply chain coordination by revenue sharing contract

    DEFF Research Database (Denmark)

    Govindan, Kannan; Popiuc, M.N.

    2014-01-01

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

  8. Growth and Identification of Bacteria in N-Halamine Dental Unit Waterline Tubing Using an Ultrapure Water Source

    Science.gov (United States)

    Porteous, Nuala; Luo, Jie; Hererra, Monica; Schoolfield, John; Sun, Yuyu

    2011-01-01

    This study examined bacterial growth and type on biofilm-controlling dental unit waterline (DUWL) tubing (T) and control manufacturer's tubing (C) in a laboratory DUWL model using ultrapure source water that was cycled through the lines. Sections of tubing lines were detached and examined for biofilm growth using SEM imaging at six sampling periods. Bacteria from inside surfaces of T and C, source unit, and reservoir were cultured and enumerated. At six months, organisms were molecularly identified from the alignment matches obtained from the top three BLAST searches for the 16S region. There was a 1–3 log increase in organism growth in a clean, nonsterile reservoir within an hour. Biofilm was established on the inside surfaces of C within three weeks, but not on T. Proteobacteria, and Sphingomonas spp. were identified in the source reservoir and C line, and a variation of the genera was found in T line. PMID:22220171

  9. 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.

  10. Poverty and Share Revenue in the Cameroon Cocoa Zone

    Directory of Open Access Journals (Sweden)

    Folefack, DP.

    2010-01-01

    Full Text Available This study evaluates the revenue level and unequal poverty revenue in the Cameroonian cocoa zone. The results show a great variability on the revenues generating activities to producers of cocoa in Cameroon. These activities generate an average revenue of 1 215 622 FCFA per year, with an annual average revenue of 145 933 FCFA per person. We realize through the indice of Gini 0.61 that the concentration of these revenues is most strong in Cameroon and the poverty rate is still affecting 69% of the population. We observe as well that the average revenue of 228 263 FCFA per year and per person for the producers of South West. They are thus the richest, inspite of the high degree of concentration. In the Centre, the population have a high average annual revenue of 87 257 FCFA per person and the concentration seems to be in a lower degree. Finally, in the South we find the poorest with a revenue of 53 504 FCFA per year and per person and the concentration is more important. An analysis based on unequal indicators shows in general that the revenue per person is relatively low and the degree of concentration of revenue is stronger in the Cameroonian cocoa zone.

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

    OpenAIRE

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

    2017-01-01

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

  12. Analysis of Communes’ Potential Fall in Revenue Following Introduction of Ad Valorem Property Tax

    Directory of Open Access Journals (Sweden)

    Gnat Sebastian

    2018-03-01

    Full Text Available The property tax reform is the subject of numerous discussions and multi-aspect analyses. One of the conclusions from the analyses is an argument referring to the risk of a substantial rise in financial charges imposed on objects of taxation. The replacement of property tax with ad valorem property tax is seen as a potential source of increased revenue for communes. However, some of the communes may experience the opposite effect, i.e. the risk of a revenue loss. Should the tax reform come into force, it will result in protests among the affected local governments. The paper presents the results of a study into the situation of an exemplary commune, where specific conditions that could lead to lowering the commune’s revenue due to the introduction of the ad valorem property tax may occur.

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

    Directory of Open Access Journals (Sweden)

    Šárka Sobotovičová

    2017-12-01

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

  14. 26 CFR 1.953-2 - Actual United States risks.

    Science.gov (United States)

    2010-04-01

    ... being the promotion of such sales to United States retail outlets by advertising in trade publications... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Actual United States risks. 1.953-2 Section 1.953-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  15. 26 CFR 1.993-7 - Definition of United States.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of United States. 1.993-7 Section 1.993-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-7 Definition of United States...

  16. 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...

  17. Sources

    International Nuclear Information System (INIS)

    Duffy, L.P.

    1991-01-01

    This paper discusses the sources of radiation in the narrow perspective of radioactivity and the even narrow perspective of those sources that concern environmental management and restoration activities at DOE facilities, as well as a few related sources. Sources of irritation, Sources of inflammatory jingoism, and Sources of information. First, the sources of irritation fall into three categories: No reliable scientific ombudsman to speak without bias and prejudice for the public good, Technical jargon with unclear definitions exists within the radioactive nomenclature, and Scientific community keeps a low-profile with regard to public information. The next area of personal concern are the sources of inflammation. This include such things as: Plutonium being described as the most dangerous substance known to man, The amount of plutonium required to make a bomb, Talk of transuranic waste containing plutonium and its health affects, TMI-2 and Chernobyl being described as Siamese twins, Inadequate information on low-level disposal sites and current regulatory requirements under 10 CFR 61, Enhanced engineered waste disposal not being presented to the public accurately. Numerous sources of disinformation regarding low level radiation high-level radiation, Elusive nature of the scientific community, The Federal and State Health Agencies resources to address comparative risk, and Regulatory agencies speaking out without the support of the scientific community

  18. 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...

  19. 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…

  20. Influence of source configuration on spectral composition of gamma-ray beams from 60Co teletherapy units

    International Nuclear Information System (INIS)

    Ehrlich, M.; Soares, C.G.; Jackson, B.; Lanoue, P.

    1978-01-01

    Measurements were made of the photon spectra of simulated 60 Co teletherapy beams. Various source configurations and source environments of practical interest were employed for this purpose. The sources consisted of activated cobalt pellets packed into steel capsules. Several combinations of capsule diameters and heights of pellet layers were used. The spacer materials filling the remaining capsule volume were chosen to be of high, intermediate, or low atomic number. The capsules could be inserted, one at a time, into a compartment of either tungsten or brass, simulating the central section of popular commercial 60 Co teletherapy units. There also was some choice in the atomic number of the structural elements holding the capsules in place in the compartment. The largest contribution of scattered photons was found to occur when the materials close to the source pellets had atomic numbers in the vicinity of 30. (author)

  1. Analysis of the Local Budget’s Expenditures Structure at Different Types of Administrative Units in Romania

    Directory of Open Access Journals (Sweden)

    Dan-Constantin Danuletiu

    2016-01-01

    Full Text Available Financial decentralization process affected the expenditure part of the local budgets in Romania by imposing new destinations for own revenues, but also by limiting the decision autonomy because of the equalization system design or the transfer of responsibilities without establishing new sources of revenues. But the effects on the local budgets are not the same for every administrative unit. The article highlights the structure of expenditures of local budgets for different types of administrative unit, for identifying variations in and potential causes of the financial autonomy regarding local expenditures.

  2. 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.

  3. 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.

  4. Sources of Social Support among International College Students in the United States

    Science.gov (United States)

    Bhochhibhoya, Amir; Dong, Yue; Branscum, Paul

    2017-01-01

    International students are challenged due to the abrupt change in social support. The purpose of this study was to operationalize different sources of social support and evaluate determinants of mental health among international students (n = 328). An instrument was developed to measure four distinct sources of social support. Repeated measures…

  5. 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...

  6. 26 CFR 1.862-1 - Income specifically from sources without the United States.

    Science.gov (United States)

    2010-04-01

    ... formulas, goodwill, trademarks, trade brands, franchises, and other like property; (v) Gains, profits, and income from the sale of real property located without the United States; and (vi) Gains, profits, and...

  7. 76 FR 31013 - Proposed Collection; Comment Request for Revenue Procedure 99-17

    Science.gov (United States)

    2011-05-27

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

  8. STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2013-12-01

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

  9. 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.

  10. 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

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

    OpenAIRE

    Grier, Rachel

    2017-01-01

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

  12. Oil and gas production equals jobs and revenue

    International Nuclear Information System (INIS)

    Aimes, L.A.

    1994-01-01

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

  13. London-type congestion tax with revenue-recycling

    OpenAIRE

    Yukihiro Kidokoro

    2005-01-01

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

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

    OpenAIRE

    Lutz, Byron F.

    2008-01-01

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

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    Ahmad Hassan Ahmad

    2015-07-01

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

  17. Constraining wintertime sources of inorganic chlorine over the northeast United States

    Science.gov (United States)

    Haskins, J.; Jaegle, L.; Shah, V.; Lopez-Hilfiker, F.; Lee, B. H.; Campuzano Jost, P.; Schroder, J. C.; Day, D. A.; Fiddler, M. N.; Holloway, J. S.; Sullivan, A.; Veres, P. R.; Weber, R. J.; Dibb, J. E.; Brown, S. S.; Jimenez, J. L.; Thornton, J. A.

    2017-12-01

    Wintertime multiphase chlorine chemistry is thought to play a significant role in the regional distribution of oxidants, the lifetime of VOCs, and the transport of NOx downwind of urban sources. However, the sources and chemistry of reactive chlorine remain highly uncertain. During the WINTER 2015 aircraft campaign, the inorganic chlorine budget was dominated by HCl (g) and total particulate chloride, accounting for greater than 85% of the total chlorine budget within the boundary layer. The total concentration of inorganic chlorine compounds found over marine regions was 1014 pptv and 609 pptv over continental regions with variability found to be driven by changes in meteorological conditions, particle liquid water content, particle pH, and proximity to large anthropogenic sources. However, displacement of particle chloride was often not a large enough source to fully explain the concentrations of gas phase Cly compounds. We use the GEOS-Chem global chemical transport model to simulate the emissions, gas-particle partitioning, and downwind transport and deposition of Cly during winter. Simulated concentrations of HCl, particle chloride, and other dominant Cly compounds are compared to measurements made during the WINTER aircraft campaign. The relative roles of Cly sources from sea-salt aerosol and anthropogenic sources such as power plants, biomass burning and road salt are explored.

  18. The diverging paths of German and United States policies for renewable energy: Sources of difference

    International Nuclear Information System (INIS)

    Laird, Frank N.; Stefes, Christoph

    2009-01-01

    The United States and Germany started out with very similar policies for renewable energy after the energy crisis of the 1970s. By the year 2000 they were on very different policy paths and, as a result, the German renewable energy industry has moved well ahead of that in the United States, both in terms of installed capacity in the country and in terms of creating a highly successful export market. In this paper, we reject some of the conventional explanations for this difference. Instead, these differences arise from the intersection of contingent historical events with the distinctive institutional and social structures that affect policy making in each country. Our analysis of the historical path-dependent dynamics of each country suggests that those who wish to further renewable energy policy in the United States need to take into account these institutional and social factors so that they will better be able to exploit the next set of favorable historical circumstances.

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

    Science.gov (United States)

    Stodolak, Frederick; Gutierrez, Henry

    2014-08-01

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

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

    International Nuclear Information System (INIS)

    2007-04-01

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

  1. Revenue comparisons for auctions when bidders have arbitrary types

    Directory of Open Access Journals (Sweden)

    Yeon-Koo Che

    2006-03-01

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

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

    Science.gov (United States)

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

    2016-05-01

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

  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...... 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...

  4. 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.

  5. 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.

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

    Science.gov (United States)

    2009-01-01

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

  7. Microcontroller based motion control interface unit for double slit type beam emittance monitor for H- ion source

    International Nuclear Information System (INIS)

    Holikatti, A.C.; Jain, Rahul; Karnewar, A.K.; Sonawane, B.B.; Maurya, N.K.; Puntambekar, T.A.

    2015-01-01

    The Indian Spallation Neutron Source (ISNS), proposed to be developed at RRCAT, will use a 1 GeV H - linac and an accumulator ring to produce high flux of pulsed neutrons via spallation process. The development activity of front end of 1H - linac for ISNS is under progress at RRCAT, for which a pulsed H - ion source of 50 keV energy, 30 mA current with pulse width of 500 μs has been developed at RRCAT. In this paper, we present the design and development of a microcontroller based motion control interface unit for double slit type beam emittance monitor for the H - ion source. This is an interceptive type of beam diagnostic device, which is used for the quantitative measurement of transverse emittance and beam intensity profile

  8. Qualitative risk assessment for the 100-FR-1 source operable unit

    International Nuclear Information System (INIS)

    Corporation, I.T.

    1994-08-01

    This report provides the Qualitative risk assessment (QRA) for the waste sites associated with the 100-FR-1 Operable Unit. The QRA is an evaluation of risk for a predefined set of human and ecological exposure scenarios. It is not intended to replace or be a substitute for a baseline risk assessment. The QRA is streamlined to consider only two human health scenarios (frequent-and occasional-use) with four exposure pathways (soil ingestion, fugitive dust inhalation, inhalation of volatile organics, and external radiation exposure) and a limited ecological evaluation. The use of these scenarios and pathways was agreed to by the 100 Area Tri-Party unit managers

  9. The Small Area Health Statistics Unit: a national facility for investigating health around point sources of environmental pollution in the United Kingdom.

    Science.gov (United States)

    Elliott, P; Westlake, A J; Hills, M; Kleinschmidt, I; Rodrigues, L; McGale, P; Marshall, K; Rose, G

    1992-01-01

    STUDY OBJECTIVE--The Small Area Health Statistics Unit (SAHSU) was established at the London School of Hygiene and Tropical Medicine in response to a recommendation of the enquiry into the increased incidence of childhood leukaemia near Sellafield, the nuclear reprocessing plant in West Cumbria. The aim of this paper was to describe the Unit's methods for the investigation of health around point sources of environmental pollution in the United Kingdom. DESIGN--Routine data currently including deaths and cancer registrations are held in a large national database which uses a post code based retrieval system to locate cases geographically and link them to the underlying census enumeration districts, and hence to their populations at risk. Main outcome measures were comparison of observed/expected ratios (based on national rates) within bands delineated by concentric circles around point sources of environmental pollution located anywhere in Britain. MAIN RESULTS--The system is illustrated by a study of mortality from mesothelioma and asbestosis near the Plymouth naval dockyards during 1981-87. Within a 3 km radius of the docks the mortality rate for mesothelioma was higher than the national rate by a factor of 8.4, and that for asbestosis was higher by a factor of 13.6. CONCLUSIONS--SAHSU is a new national facility which is rapidly able to provide rates of mortality and cancer incidence for arbitrary circles drawn around any point in Britain. The example around Plymouth of mesothelioma and asbestosis demonstrates the ability of the system to detect an unusual excess of disease in a small locality, although in this case the findings are likely to be related to occupational rather than environmental exposure. PMID:1431704

  10. Case studies using the United States Coast Guard's Oil Identification System for petroleum spill source identification

    International Nuclear Information System (INIS)

    Grosser, P.W.; Castellano, F.P.

    1993-01-01

    The Oil Identification System (OIS) was developed in the 1970's at the Coast Guard Research and Development Center, to determine the unique, intrinsic properties which would allow the matching of a spilled oil with its correct source. The Central Oil Identification Laboratory (COIL) was established in 1978 as the operating facility to implement the OIS. The OIS encompasses four analytical methods; thin layer chromatography, fluorescence spectroscopy, infrared spectroscopy and gas chromatography. A sample can be studied according to each individual method or multi-methods approach can be chosen if no single technique gives unequivocal results. Combined these methods are greater than 99% effective. The authors recently utilized the OIS and the COIL for three petroleum spill investigations in New York. As part of the investigation to determine the source(s) of several different petroleum product spills, OIS was conducted along with a review of groundwater sample chromatograms

  11. 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.

  12. Areva - First half 2008 sales revenue

    International Nuclear Information System (INIS)

    2008-01-01

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

  13. 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…

  14. 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.

  15. 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

    2018-04-01

    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 (<1 m), the overestimated error, in this case, is not important for evacuation purposes. The aim of the present research is tsunami early warning, where speed is required rather than accuracy, so the results should be taken as preliminary.

  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. Poweo 9-month revenue up 40%

    International Nuclear Information System (INIS)

    2007-11-01

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

  18. Optimizing revenue at a cosmetic surgery centre.

    Science.gov (United States)

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

    2011-01-01

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

  19. 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

  20. 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.

  1. Revenue Risk Modelling and Assessment on BOT Highway Project

    Science.gov (United States)

    Novianti, T.; Setyawan, H. Y.

    2018-01-01

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

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

    NARCIS (Netherlands)

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

    1994-01-01

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

  3. Wasted millions: Revenue management in Dutch culinary restaurants

    African Journals Online (AJOL)

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

  4. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

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

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

    Science.gov (United States)

    Bowers, Betsy; Fulcher, Rebecca

    2010-01-01

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

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

    NARCIS (Netherlands)

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

    2015-01-01

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

  7. 47 CFR 32.5060 - Other basic area revenue.

    Science.gov (United States)

    2010-10-01

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

  8. 47 CFR 32.5082 - Switched access revenue.

    Science.gov (United States)

    2010-10-01

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

  9. 76 FR 6313 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2011-02-04

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

  10. 75 FR 41397 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2010-07-16

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

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

    Science.gov (United States)

    Gazzard, James; Brown, Sarah A.

    2012-01-01

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

  12. 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,…

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

    African Journals Online (AJOL)

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

  14. Analysis of local budgets revenues in the Republic of Moldova: level, structure and dynamics for 2008-2014 years

    Directory of Open Access Journals (Sweden)

    Andrei PETROIA

    2015-12-01

    Full Text Available This paper consist largely of analysis of the local budgets revenues of the Republic of Moldova for the period of 2008-2014. The analysis can not offer many information in dynamics due to the few number of years, but we tried to make an analyze of the situation. Informational support of the work are the laws and regulations of the country; data provided by the Ministry of Finance, National Bureau of Statistics and the literature. The purpose of this paper is to approach each category of income and part of it, the time evolution of local budget revenues over several consecutive years of budget income distribution in the directions of the Republic of Moldova, and analysis of each component of the local budget. In this paper, we have analyzed in dynamics structure in total revenues of local budgets, in national public budget, in state budget and in GDP. The main components analyzed were: tax and non-tax revenues, revenues without grants and transfers, grants and transfers from the state budget. Also we have attracted special attention to direct and indirect taxes, as well as their components.The necessity of this study is to present a clear and concise form of the administrative-territorial units' budget feature, conceptual notions, policies which are reflected on local revenues in Moldova. This paper aims possibility of revising the budget system structure, improve financial relations within it and its evolution, but it does not reflect fully all matters related to the budget system.

  15. 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.

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

    OpenAIRE

    Moulton, Michael P.; Cropper, Wendell P.; Broz, Andrew J.

    2015-01-01

    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 ...

  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. 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.

  19. Background PM2.5 source apportionment in the remote Northwestern United States

    Science.gov (United States)

    Hadley, Odelle L.

    2017-10-01

    This study used the Environmental Protection Agency's positive matrix factorization model (EPA PMF5.0) to identify five primary source factors contributing to the ambient PM2.5 concentrations at Cheeka Peak Atmospheric Observatory (CPO), Neah Bay WA between January 2011 and December 2014. CPO is home to both an IMPROVE (Interagency Monitoring for Protected Visual Environments) and a NCore multi-pollutant monitoring site. Chemically resolved particulate data from the IMPROVE site was the input data to EPA PMF5.0 and the resulting source factors were derived solely from these data. Solutions from the model were analyzed in context with trace gas and meteorological data collected at the NCore site located roughly 10 m away. Seasonal and long-term trends were analyzed for all five factors and provide the first complete source apportionment analysis of PM2.5 at this remote location. The first factor, identified as marine-traffic residual fuel oil (RFO), was the highest contributor to PM2.5 during late summer. Over the 4-year analysis, the RFO percent contribution to total PM2.5 declined. This is consistent with previous studies and may be attributed to regulations restricting the sulfur content of ship fuel. Biomass combustion emissions (BMC) and sea salt were the largest PM2.5 sources observed at CPO in winter, accounting for over 80% of the fine particulate. BMC accounted for a large percent of the fine particulate pollution when winds were easterly, or continental. Sea salt was the dominant winter factor when winds blew from the west. Measured trace carbon monoxide (CO) and reactive nitrogen species (NOy) were most strongly correlated with the BMC factor and continental winds. The fourth factor was identified as aged crustal material, or dust. In all three years, dust peaked in the spring and was associated exclusively with north-easterly winds. The last factor was identified as aged sea salt mixed with nitrate, sulfate, and other components common to RFO and BMC

  20. 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.

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

    Science.gov (United States)

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

    2002-02-01

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

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

    International Nuclear Information System (INIS)

    Madowitz, M.; Novan, K.

    2013-01-01

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

  3. 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.

  4. 75 FR 78804 - Proposed Collection; Comment Request for Revenue Procedure 2003-45 and Revenue Procedure 2004-48

    Science.gov (United States)

    2010-12-16

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

  5. 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 (Ppork exhibits better technological properties, while country of origin has less effect on consumer acceptability. Copyright © 2016 The Authors. Published by Elsevier Ltd.. All rights reserved.

  6. 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.

  7. 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.

  8. Long-Run Nexus between Tax Revenue on Economic Performance: Empirical Evidence from Malaysia

    OpenAIRE

    Roshaiza Taha; Nanthakumar Loganathan

    2014-01-01

    Taxation is main source of government income and has direct linkages with economic performance for most of countries. This study attempts to investigate the long-run nexus between economic performance and tax revenue for Malaysia as a developing nation with dynamic economic progress for the last 2 decades. To determine the long-run nexus, we used the structural breaks effects with the conjunction of ARDL cointegration analysis along with causality analysis. The empirical finding successfully ...

  9. Deaths Attributable to Diabetes in the United States: Comparison of Data Sources and Estimation Approaches.

    Science.gov (United States)

    Stokes, Andrew; Preston, Samuel H

    2017-01-01

    The goal of this research was to identify the fraction of deaths attributable to diabetes in the United States. We estimated population attributable fractions (PAF) for cohorts aged 30-84 who were surveyed in the National Health Interview Survey (NHIS) between 1997 and 2009 (N = 282,322) and in the National Health and Nutrition Examination Survey (NHANES) between 1999 and 2010 (N = 21,814). Cohort members were followed prospectively for mortality through 2011. We identified diabetes status using self-reported diagnoses in both NHIS and NHANES and using HbA1c in NHANES. Hazard ratios associated with diabetes were estimated using Cox model adjusted for age, sex, race/ethnicity, educational attainment, and smoking status. We found a high degree of consistency between data sets and definitions of diabetes in the hazard ratios, estimates of diabetes prevalence, and estimates of the proportion of deaths attributable to diabetes. The proportion of deaths attributable to diabetes was estimated to be 11.5% using self-reports in NHIS, 11.7% using self-reports in NHANES, and 11.8% using HbA1c in NHANES. Among the sub-groups that we examined, the PAF was highest among obese persons at 19.4%. The proportion of deaths in which diabetes was assigned as the underlying cause of death (3.3-3.7%) severely understated the contribution of diabetes to mortality in the United States. Diabetes may represent a more prominent factor in American mortality than is commonly appreciated, reinforcing the need for robust population-level interventions aimed at diabetes prevention and care.

  10. Deaths Attributable to Diabetes in the United States: Comparison of Data Sources and Estimation Approaches.

    Directory of Open Access Journals (Sweden)

    Andrew Stokes

    Full Text Available The goal of this research was to identify the fraction of deaths attributable to diabetes in the United States.We estimated population attributable fractions (PAF for cohorts aged 30-84 who were surveyed in the National Health Interview Survey (NHIS between 1997 and 2009 (N = 282,322 and in the National Health and Nutrition Examination Survey (NHANES between 1999 and 2010 (N = 21,814. Cohort members were followed prospectively for mortality through 2011. We identified diabetes status using self-reported diagnoses in both NHIS and NHANES and using HbA1c in NHANES. Hazard ratios associated with diabetes were estimated using Cox model adjusted for age, sex, race/ethnicity, educational attainment, and smoking status.We found a high degree of consistency between data sets and definitions of diabetes in the hazard ratios, estimates of diabetes prevalence, and estimates of the proportion of deaths attributable to diabetes. The proportion of deaths attributable to diabetes was estimated to be 11.5% using self-reports in NHIS, 11.7% using self-reports in NHANES, and 11.8% using HbA1c in NHANES. Among the sub-groups that we examined, the PAF was highest among obese persons at 19.4%. The proportion of deaths in which diabetes was assigned as the underlying cause of death (3.3-3.7% severely understated the contribution of diabetes to mortality in the United States.Diabetes may represent a more prominent factor in American mortality than is commonly appreciated, reinforcing the need for robust population-level interventions aimed at diabetes prevention and care.

  11. Current status of control of radiation sources and radioactive materials in the United Republic of Tanzania

    International Nuclear Information System (INIS)

    Nyaruba, M.M.; Mompome, W.K.

    2001-01-01

    A Protection from Radiation Act was enacted in Tanzania in 1983 to regulate the use of ionizing radiation and protect people against its danger. The Act established a regulatory authority known as National Radiation Commission (NRC), which is the corporate body to enforce the law and regulations. From the beginning of 2000, the NRC has kept inventory of 200 and 324 radiation installations, and radiation sources and radioactive materials in the country, respectively; and has provided personnel monitoring services to 665 radiation workers. However, due to the trade liberalization that is currently being experienced in the country, the increase in the number of radiation practices is observed yearly. To cope with the situation, the whole system of notification, authorization, registration and licensing needs to be improved. The improvement has now started by amending the existing Protection from Radiation Act. (author)

  12. 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.

  13. 77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 99-50

    Science.gov (United States)

    2012-02-09

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

  14. 76 FR 30428 - Proposed Collection; Comment Request for Revenue Procedure 99-21

    Science.gov (United States)

    2011-05-25

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

  15. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Science.gov (United States)

    2010-04-01

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

  16. 26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

    Science.gov (United States)

    2010-04-01

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

  17. 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.

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

    International Nuclear Information System (INIS)

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

    1992-01-01

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

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

    International Nuclear Information System (INIS)

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

    1992-01-01

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

  20. 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.

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

    Directory of Open Access Journals (Sweden)

    Goran Z. Marković

    2017-01-01

    (s,d; the set of requested lightpath demands K as well as the set of candidate shortest paths Pk for each lightpath demand are given in advance. Each lightpath demand is specified by its starting and ending time during a (short planning horizon. Such situation could be usually found in practice when there is no need to establish the lightpaths for an infinite duration, but rather for a particular period during a day (for example several hours or for some other periods. We assumed also that every lightpath demand contributes to different NOrs revenue. The revenue for a lightpath could depend on various aspects, such as for example the geographical distance between wavelength routing nodes, duration of a lightpath, time periods during a planning horizon, requested priority of a lightpath demand, quality of service parameters etc. For simplicity, we assume here that revenue for a lightpath depends on its duration and the period during a planning horizon (for example, NO could offer lower prices during the periods of light traffic demands and higher prices during busy hours. Hence, we define the revenue Rk for establishing a lightpath demand k as follows: . k=1,2,..., |K| (1 where: Dk n duration of a lightpath demand k, which is multiple of time slot units (every time slot unit is of duration .T d n index of time slot unit .T during a planning horizon, rd n revenue per time slot d, k n index of a lightpath demand, |K| n total number of lightpath demands. Under the above assumptions, the considered Max-Rev problem could be expressed as follows: for given optical WDM physical network topology, traffic demands and number of wavelengths on WDM links, the objective is to determine the best (optimal set of lightpaths to be established jointly with their routes and assigned wavelengths such that total NOrs revenue is maximized. To find the optimal solution of the considered problem, we used the integer linear programming (ILP formulation proposed in Ref. 3. The rest notations

  2. 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

  3. 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

  4. Sources of ozone and sulfate in northeastern United States. Final report

    International Nuclear Information System (INIS)

    Husain, L.

    1981-01-01

    Daily measurements of 7 Be, 32 P, 33 P, O 3 , SO 4 2- and certain trace elements were made at Whiteface Mountain, NY during summer 1977 and June 1978-December 1979. The results were used to delineate the sources of O 3 . It is shown that when 7 Be concentration is combined with 7 Be/ 32 P ratio they are reliable tracers of stratospheric O 3 , whereas SO 4 2- is a promising tracer of transported anthropogenic O 3 . On days of high 7 Be concentrations, 7 Be, O 3 and 7 Be/ 32 P ratios peaked together, whereas the sulfate concentrations were very low. A day later, the SO 4 2- concentration increased to unusually high level, while 7 Be, 7 Be/ 32 P ratio and to a much lesser degree O 3 decreased. From these results it is inferred that the subsidence of stratospheric air enhances surface O 3 concentrations. Furthermore, the backside of the weather system responsible for this subsidence also favors the advection of polluted air containing anthropogenic O 3 to this site. Therefore, a stratospheric intrusion may intensify a surface photochemical O 3 episode. However, based on approx. 500 days of 7 Be and O 3 data, the stratosphere does not appear to be directly responsible for the episodic high O 3 (approx. 100 ppbv). To study surface transport of pollutant, concentrations of SO 4 2- and trace elements were compared with backward surface air trajectories. This analysis showed that episodic high concentrations were associated with air transported from midwestern states

  5. 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...

  6. 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...

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

    National Research Council Canada - National Science Library

    Sanders, David

    2000-01-01

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

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

    Science.gov (United States)

    2012-11-01

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

  9. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

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

  10. 75 FR 57553 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2010-09-21

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

  11. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

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

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

    African Journals Online (AJOL)

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

  13. 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....

  14. Dynamic room pricing model for hotel revenue management systems

    Directory of Open Access Journals (Sweden)

    Heba Abdel Aziz

    2011-11-01

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

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

    National Research Council Canada - National Science Library

    White, James

    2001-01-01

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  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. 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. Sources of Legal Regulation of Mergers, Acquisitions, Consolidations, Joint Stock Companies in Russia and Corporations in the United States

    Directory of Open Access Journals (Sweden)

    Stanislav E. Kuzmin

    2015-01-01

    Full Text Available The article outlines general characteristics of the sources of law, regulating relations associated with mergers, consolidations, acquisitions of joint stock companies in Russia and corporations in the United States respectively in the Russian legislation and the legislation of the United States and individual States. Both in Russia and in the USA there is a constitutional separation of powers between the Federal authorities and the Subjects of the Federation/States respectively. In both countries legal regulation of mergers and acquisitions of corporations is carried out first of all by a number of laws. These laws fall into three main groups: securities laws, antitrust (competition laws and civil and joint-stock legislation in Russia and corporate laws in the US. All the three groups are federal laws in Russia, while in the US the first two are federal too, but the last one is state laws. It is necessary to highlight the important role of judicial decisions in the United States on legal regulation of mergers, acquisitions, takeovers in comparison with Russia, which is due to the differences in the legal systems of the states in question. However, although Russia is not a state of case law, such legal acts as the resolution of the Plenum of the Supreme Commercial Court will undoubtedly have an impact on law enforcement practice and, consequently, on the regulation of relevant relations. Of particular importance are the findings of the Constitutional Court, whose decisions may cancel acts or their separate provisions provided they are recognized as unconstitutional. Such acts are repealed. Decisions of courts and other bodies based on acts or their separate provisions, recognized by the Constitutional Court of the Russian Federation unconstitutional, are not subject to execution and shall be revised in accordance with the Federal law. The US case law implies existence of a hierarchy of precedents according to which decisions adopted by the

  2. Performance of double source boiler with coal-fired and solar power tower heat for supercritical power generating unit

    International Nuclear Information System (INIS)

    Zhang, Maolong; Du, Xiaoze; Pang, Liping; Xu, Chao; Yang, Lijun

    2016-01-01

    An approach of high-efficiency utilization of solar energy was proposed, by which the high concentrated heat received by the solar tower was integrated to the supercritical coal-fired boiler. Two schemes that solar energy was used to heat superheat steam or subcooled feed water were presented. The thermodynamic and heat transfer models were established. For a practical 660 MW supercritical power generating unit, the standard coal consumption of power generation could be decreased by more than 17 g/kWh by such double source boiler. The drawbacks of both schemes were found and then were amended by adding a flue gas bypass to the boiler. It also can be concluded that the maximum solar contribution of two schemes for the gross power generation are 6.11% and 4.90%, respectively. The solar power efficiency of the re-modified designs were demonstrated be superior to that of PS10. In terms of turbine efficiency, the comparisons with Solar Two plant having similar initial temperature found that the efficiency of Scheme I was 5.25% higher than that of Solar Two while the advantage of Scheme II was existing either. Additionally, in two schemes with flue bypass when the medium was extracted, the thermal efficiency of boiler could be improved as well. - Highlights: • High concentrated solar tower heat is integrated to the supercritical coal-fired boiler. • The double source boiler can use solar energy to heat superheat steam or subcooled feed water. • Power generating coal consumption can be reduced by more than 17 g/kWh by the double source boiler. • The solar contribution of double source boiler for the gross power generation can be as high as 6.11%.

  3. Gender pay gap and employment sector: sources of earnings disparities in the United States, 1970-2010.

    Science.gov (United States)

    Mandel, Hadas; Semyonov, Moshe

    2014-10-01

    Using data from the IPUMS-USA, the present research focuses on trends in the gender earnings gap in the United States between 1970 and 2010. The major goal of this article is to understand the sources of the convergence in men's and women's earnings in the public and private sectors as well as the stagnation of this trend in the new millennium. For this purpose, we delineate temporal changes in the role played by major sources of the gap. Several components are identified: the portion of the gap attributed to gender differences in human-capital resources; labor supply; sociodemographic attributes; occupational segregation; and the unexplained portion of the gap. The findings reveal a substantial reduction in the gross gender earnings gap in both sectors of the economy. Most of the decline is attributed to the reduction in the unexplained portion of the gap, implying a significant decline in economic discrimination against women. In contrast to discrimination, the role played by human capital and personal attributes in explaining the gender pay gap is relatively small in both sectors. Differences between the two sectors are not only in the size and pace of the reduction but also in the significance of the two major sources of the gap. Working hours have become the most important factor with respect to gender pay inequality in both sectors, although much more dominantly in the private sector. The declining gender segregation may explain the decreased impact of occupations on the gender pay gap in the private sector. In the public sector, by contrast, gender segregation still accounts for a substantial portion of the gap. The findings are discussed in light of the theoretical literature on sources of gender economic inequality and in light of the recent stagnation of the trend.

  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. Which type of government revenue leads government expenditure?

    OpenAIRE

    Abdi, Zeinab; Masih, Mansur

    2014-01-01

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

  6. State Government Revenue Recovery from the Great Recession

    OpenAIRE

    James Alm; David L. Sjoquist

    2014-01-01

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

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

    Science.gov (United States)

    Di Falco, Salvatore; Zoupanidou, Elisavet

    2017-03-01

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

  8. 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...

  9. India’s Revenue Deficit: A Challenge Ahead

    OpenAIRE

    Sivakumar, Marimuthu; Venkatesh, K; Ayyasamy, M

    2001-01-01

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

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

    OpenAIRE

    Miftahu Idris; Tunku Salhabinti Tunku Ahmad

    2017-01-01

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

  11. Determinants of value added tax revenue in Kenya

    OpenAIRE

    WAWIRE, Nelson

    2017-01-01

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

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

    OpenAIRE

    Beznoska, Martin; Hentze, Tobias

    2016-01-01

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

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

    International Nuclear Information System (INIS)

    2007-10-01

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

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

    OpenAIRE

    Dan Zhang

    2011-01-01

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

  15. An examination of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2015-01-01

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

  16. 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, Psocial networking sites [SNS]: t466.75=11.36, P<.001) and also reported using blogs (t515.31=6.67, P<.001) and SNS (t529.22=4.51, P<.001) more frequently than Americans. Americans showed a stronger preference for using expertise-based information sources (eg, Web

  17. 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…

  18. The Existence Of Revenue Gap In South Africa

    Directory of Open Access Journals (Sweden)

    Thamae Retselisitsoe

    2015-08-01

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

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

    Science.gov (United States)

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

    2012-12-01

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

  20. 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.

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

    International Nuclear Information System (INIS)

    Courchene, T.J.

    2004-01-01

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

  2. Review and evaluation of the Millstone Unit 3 probabilistic safety study. Containment failure modes, radiological source - terms and offsite consequences

    International Nuclear Information System (INIS)

    Khatib-Rahbar, M.; Pratt, W.; Ludewig, H.

    1985-09-01

    A technical review and evaluation of the Millstone Unit 3 probabilistic safety study has been performed. It was determined that; (1) long-term damage indices (latent fatalities, person-rem, etc.) are dominated by late failure of the containment, (2) short-term damage indices (early fatalities, etc.) are dominated by bypass sequences for internally initiated events, while severe seismic sequences can also contribute significantly to early damage indices. These overall estimates of severe accident risk are extremely low compared with other societal sources of risk. Furthermore, the risks for Millstone-3 are comparable to risks from other nuclear plants at high population sites. Seismically induced accidents dominate the severe accident risks at Millstone-3. Potential mitigative features were shown not to be cost-effective for internal events. Value-impact analysis for seismic events showed that a manually actuated containment spray system might be cost-effective

  3. Discharge source coupled to a deceleration unit for anion beam generation: Application to H{sub 2}{sup −} photodetachment

    Energy Technology Data Exchange (ETDEWEB)

    Rudnev, V.; Ureña, A. González [Unidad de Láseres y Haces Moleculares, Instituto Pluridisciplinar, Universidad Complutense, Juan XXIII-1, Madrid 28040 (Spain)

    2013-12-15

    A cathode discharge source coupled to a deceleration unit for anion beam generation is described. The discharge source, made of stainless steel or duralumin electrodes and Macor insulators, is attached to the exit nozzle valve plate at one end, and to an Einzel lens to the other end. Subsequently, a cylindrical retardation unit is attached to the Einzel lens to decelerate the ions in order to optimize the laser beam interaction time required for spectroscopic investigations. The compact device is able to produce beam intensities of the order of 2 × 10{sup 12} anions/cm{sup 2} s and 20 μrad of angular divergence with kinetic energies ranging from 30 to 120 eV. Using distinct gas mixtures for the supersonic expansion together with a linear time-of-flight spectrometer, anions of great relevance in molecular astrophysics like, for example, H{sub 2}{sup −}, C{sub 3}H{sup −}, C{sub 2}{sup −}, C{sub 2}H{sup −}, HCN{sub 2}{sup −}, CO{sub 2}{sup −}, CO{sub 2}H{sup −}, C{sub 4}{sup −}, C{sub 4}H{sup −}, C{sub 5}H{sub 4}{sup −}, C{sub 5}H{sub 6}{sup −}, C{sub 7}N{sup −}, and C{sub 10}N{sup −} were produced. Finally, in order to demonstrate the capability of the experimental technique the photodetachment cross-section of the metastable H{sub 2}{sup −}, predominantly in the (v = 0, J = 26) state, was measured following laser excitation at λ{sub exc}= 565 nm obtaining a value of σ{sub ph}= 0.04 Å. To the best of our knowledge, it is the first time that this anion cross-section has been measured.

  4. Electricity market design for generator revenue sufficiency with increased variable generation

    International Nuclear Information System (INIS)

    Levin, Todd; Botterud, Audun

    2015-01-01

    We present a computationally efficient mixed-integer program (MIP) that determines optimal generator expansion decisions, and hourly unit commitment and dispatch in a power system. The impact of increasing wind power capacity on the optimal generation mix and generator profitability is analyzed for a test case that approximates the electricity market in Texas (ERCOT). We analyze three market policies that may support resource adequacy: Operating Reserve Demand Curves (ORDC), Fixed Reserve Scarcity Prices (FRSP) and fixed capacity payments (CP). Optimal expansion plans are comparable between the ORDC and FRSP implementations, while capacity payments may result in additional new capacity. The FRSP policy leads to frequent reserves scarcity events and corresponding price spikes, while the ORDC implementation results in more continuous energy prices. Average energy prices decrease with increasing wind penetration under all policies, as do revenues for baseload and wind generators. Intermediate and peak load plants benefit from higher reserve prices and are less exposed to reduced energy prices. All else equal, an ORDC approach may be preferred to FRSP as it results in similar expansion and revenues with less extreme energy prices. A fixed CP leads to additional new flexible NGCT units, but lower profits for other technologies. - Highlights: • We model three market policies for resource adequacy in power systems with wind. • Unit expansion is comparable between ORDCs and fixed reserves scarcity pricing. • ORDCs lead to a more continuous spectrum of energy prices and fewer price spikes. • Revenues for baseload generators generally decrease with increasing wind penetration. • Capacity payments lead to additional NGCT units and lower energy prices.

  5. REE enrichment in granite-derived regolith deposits of the southeast United States: Prospective source rocks and accumulation processes

    Science.gov (United States)

    Foley, Nora K.; Ayuso, Robert A.; Simandl, G.J.; Neetz, M.

    2015-01-01

    The Southeastern United States contains numerous anorogenic, or A-type, granites, which constitute promising source rocks for REE-enriched ion adsorption clay deposits due to their inherently high concentrations of REE. These granites have undergone a long history of chemical weathering, resulting in thick granite-derived regoliths, akin to those of South China, which supply virtually all heavy REE and Y, and a significant portion of light REE to global markets. Detailed comparisons of granite regolith profiles formed on the Stewartsville and Striped Rock plutons, and the Robertson River batholith (Virginia) indicate that REE are mobile and can attain grades comparable to those of deposits currently mined in China. A REE-enriched parent, either A-type or I-type (highly fractionated igneous type) granite, is thought to be critical for generating the high concentrations of REE in regolith profiles. One prominent feature we recognize in many granites and mineralized regoliths is the tetrad behaviour displayed in REE chondrite-normalized patterns. Tetrad patterns in granite and regolith result from processes that promote the redistribution, enrichment, and fractionation of REE, such as late- to post- magmatic alteration of granite and silicate hydrolysis in the regolith. Thus, REE patterns showing tetrad effects may be a key for discriminating highly prospective source rocks and regoliths with potential for REE ion adsorption clay deposits.

  6. Dietary sources of energy, solid fats, and added sugars among children and adolescents in the United States.

    Science.gov (United States)

    Reedy, Jill; Krebs-Smith, Susan M

    2010-10-01

    The objective of this research was to identify top dietary sources of energy, solid fats, and added sugars among 2- to 18-year-olds in the United States. Data from the National Health and Nutrition Examination Survey, a cross-sectional study, were used to examine food sources (percentage contribution and mean intake with standard errors) of total energy (data from 2005-2006) and energy from solid fats and added sugars (data from 2003-2004). Differences were investigated by age, sex, race/ethnicity, and family income, and the consumption of empty calories-defined as the sum of energy from solid fats and added sugars-was compared with the corresponding discretionary calorie allowance. The top sources of energy for 2- to 18-year-olds were grain desserts (138 kcal/day), pizza (136 kcal/day), and soda (118 kcal/day). Sugar-sweetened beverages (soda and fruit drinks combined) provided 173 kcal/day. Major contributors varied by age, sex, race/ethnicity, and income. Nearly 40% of total energy consumed (798 of 2,027 kcal/day) by 2- to 18-year-olds were in the form of empty calories (433 kcal from solid fat and 365 kcal from added sugars). Consumption of empty calories far exceeded the corresponding discretionary calorie allowance for all sex-age groups (which range from 8% to 20%). Half of empty calories came from six foods: soda, fruit drinks, dairy desserts, grain desserts, pizza, and whole milk. There is an overlap between the major sources of energy and empty calories: soda, grain desserts, pizza, and whole milk. The landscape of choices available to children and adolescents must change to provide fewer unhealthy foods and more healthy foods with less energy. Identifying top sources of energy and empty calories can provide targets for changes in the marketplace and food environment. However, product reformulation alone is not sufficient-the flow of empty calories into the food supply must be reduced.

  7. 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

    2012-11-01

    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.

  8. "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.

  9. 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.

  10. 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

  11. Unclassified Source Term and Radionuclide Data for Corrective Action Unit 98: Frenchman Flat Nevada Test Site, Nevada

    International Nuclear Information System (INIS)

    Farnham, Irene

    2005-01-01

    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 of radionuclides associated with one or

  12. Alcohol industry and governmental revenue from young Australians.

    Science.gov (United States)

    Li, Ian W; Si, Jiawei

    2016-11-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-07-01

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

  14. Tax Revenues in the Context of Economic Determinants

    Directory of Open Access Journals (Sweden)

    Alena Andrejovská

    2018-03-01

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

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

    International Nuclear Information System (INIS)

    Grothe, Oliver; Müsgens, Felix

    2013-01-01

    In many countries, investments in renewable technologies have been accelerated by 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, the intermittency of most RES increases the volatility of electricity prices and makes balancing supply and demand more complicated. Therefore, support schemes for RES have to be modified. Recently, Germany launched a scheme which gives wind power operators the monthly choice to either receive a fixed tariff or to risk a – subsidized – access to the wholesale electricity market. This paper quantifies revenues of wind turbines under this new subsidy and analyzes whether, when and where producers may profit. We find that the position of the wind turbine within the country significantly influences revenues in terms of EUR/MWh. The results are important for wind farm operators deciding whether electricity should be sold in the fixed feed-in tariff or in the wholesale market. However, no location is persistently, i.e., in every calendar month of the year, above the average. This limits the effect of the new subsidy scheme on investment locations and long term improvements in the aggregated wind feed-in profile. - Highlights: • Germany couples feed-in tariff for renewable energies to hourly market prices. • Analysis of position of wind turbines on relative revenues in EUR/MW. • Quantification of locational effect for policy makers and investors

  16. 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.

  17. Revenue sources for financing transportation safety activities in Virginia : phase two, state sources.

    Science.gov (United States)

    1980-01-01

    Senate Bill 85, an action of the 1978 General Assembly, amended the Code of Virginia to provide, in part, that the Division of Highway Safety be succeeded by the newly created Department of Transportation Safety effective July 1, 1978. In its Declara...

  18. 75 FR 67165 - Proposed Collection; Comment Request for Revenue Procedure2007-XX (RP-155430-05)

    Science.gov (United States)

    2010-11-01

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

  19. Revenue opportunities for gas plants arising from electricity deregulation

    International Nuclear Information System (INIS)

    Bachmann, G.C.

    1999-01-01

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

  20. 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.

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

    Science.gov (United States)

    Colucci, C

    1998-01-01

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

  2. 26 CFR 301.7510-1 - Exemption from tax of domestic goods purchased for the United States.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Exemption from tax of domestic goods purchased for the United States. 301.7510-1 Section 301.7510-1 Internal Revenue INTERNAL REVENUE SERVICE... Proceedings Civil Actions by the United States § 301.7510-1 Exemption from tax of domestic goods purchased for...

  3. 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

  4. Revenue and Attendance Simultaneous Optimization in Performing Arts Organizations

    DEFF Research Database (Denmark)

    Baldin, Andrea; Bille, Trine; Ellero, Andrea

    2018-01-01

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

  5. CAUSALITY BETWEEN TAX REVENUE AND GOVERNMENT SPENDING IN MALAYSIA

    OpenAIRE

    Roshaiza Taha; Nanthakumar Loganathan

    2008-01-01

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

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

    OpenAIRE

    OKAWA, Masayuki; IGUCHI, Tatsuya

    2013-01-01

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

  7. 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.

  8. 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.

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

    OpenAIRE

    Ira N. Gang; Arindam Das-Gupta

    1998-01-01

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

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

    International Nuclear Information System (INIS)

    Gross, Robert; Heptonstall, Philip; Blyth, William

    2010-01-01

    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 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 policy experiences in the renewable

  11. Assessing alternative options for allocating oil revenue in Iran

    International Nuclear Information System (INIS)

    Barkhordar, Zahra A.; Saboohi, Yadollah

    2013-01-01

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

  12. 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.

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

    Science.gov (United States)

    Balu, Rekha

    2011-01-01

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

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

    International Nuclear Information System (INIS)

    Warren, Andrew

    1995-01-01

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

  15. Increasing Medicaid Revenue Generation for Services by School Psychologists

    Science.gov (United States)

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

    2013-01-01

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

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

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

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

  17. Resource revenue management and wealth neutrality in Norway

    International Nuclear Information System (INIS)

    Mohn, Klaus

    2016-01-01

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

  18. Revenue Sharing and its Impact on Civil Rights

    Science.gov (United States)

    McGraw, Marvin A.

    1975-01-01

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

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

    African Journals Online (AJOL)

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

  20. 77 FR 20884 - Proposed Collection; Comment Request for Revenue Procedure

    Science.gov (United States)

    2012-04-06

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

  1. 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

  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

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

    Science.gov (United States)

    Norris, Vincent P.

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

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

  6. 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…

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

    African Journals Online (AJOL)

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

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

    African Journals Online (AJOL)

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

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

    Science.gov (United States)

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

    2013-01-01

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

  10. 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.

  11. The Text of Tile Master Agreement between the Agency and the United States of America Governing Sales of Source, By- Product and Special Nuclear Materials for research Purposes

    International Nuclear Information System (INIS)

    1974-01-01

    The text of the Master Agreement Governing Sales of Source, Bye Product and Special Nuclear Materials for Research Purposes, which has been concluded between the Agency and the Government of the United States of America, is reproduced herein for the information of all Members,

  12. 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...

  13. Attitudes of U.S. retailers toward China, Canada, and the United States as manufacturing sources for furniture: an assessment of competitive priorities

    Science.gov (United States)

    Urs Buehlmann; Matthew Bumgardner; Torsten Lihra; Mary Frye

    2006-01-01

    While much has been written regarding the declining global competitiveness of U.S. furniture manufacturing and the subsequent loss of domestic market share and jobs, less is known about the role of retailers in furniture importing. This study investigated the attitudes of U.S. furniture retailers toward China, Canada, and the United States as manufacturing sources for...

  14. 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.

  15. 26 CFR 1.852-10 - Distributions in redemption of interests in unit investment trusts.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Distributions in redemption of interests in unit investment trusts. 1.852-10 Section 1.852-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate...

  16. NATURE AND CLASSIFICATION ASPECTS OF LOCAL BUDGET REVENUES

    Directory of Open Access Journals (Sweden)

    Oksana Vinnytska

    2015-11-01

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

  17. Other Solid Waste Incineration (OSWI) Units Standards of Performance for New Stationary Sources and Emission Guidelines for Existing Sources Fact Sheets

    Science.gov (United States)

    This page contains a November 2005, and and November 2006 fact sheet with information regarding the final and proposed NSPS and Emission Guidelines for Existing Sources for OSWI. This document provides a summary of the information for this regulation

  18. Teaching and technology transfer as alternative revenue streams: a primer on the potential legal implications for UK universities

    OpenAIRE

    van Hoorebeek, Mark; Marson, James

    2005-01-01

    Abstract: \\ud Purpose: The purpose of this paper is to assess the financial and intellectual issues facing the university sector as many institutions in the United Kingdom (UK) pursue alternative revenue streams. As a consequence to the increasing financial pressures, university departments are increasingly exposed to new forms of potential litigation and also face the risk to the prestige of their university and departmental brand.\\ud Design: A theoretical and analytical approach is adopted ...

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

    Science.gov (United States)

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

    2013-01-01

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

  20. 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

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

    Directory of Open Access Journals (Sweden)

    Ronald D. Kneebone

    2015-04-01

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

  2. 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...

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

    Directory of Open Access Journals (Sweden)

    Ronald D. Kneebone

    2013-03-01

    spending can be avoided altogether. Second, to reduce the size of the cuts to spending required to achieve fiscal sustainability, the government can raise rates on existing taxes or introduce a new source of revenue like a sales tax. It is important to note, however, that new revenue without spending restraint cannot solve the problem. Additional revenue can only help achieve fiscal sustainability if it is accompanied by a program of spending restraint along with a sales tax of 3, 6 and 9 per cent and an increase in the personal tax rate to between 12 and 17 per cent from its current 10 per cent. None of these are easy options. But weaning itself off of its addiction to resource revenue means Alberta’s days of taking the easy way are over. Spending cuts alone or spending cuts in conjunction with increases in taxes are necessary steps to recovery. The government of Alberta has finally admitted it has a problem. In this note we identify the ways it can fix it.

  4. The effectiveness of environmental strategies on noise reduction in a pediatric intensive care unit: creation of single-patient bedrooms and reducing noise sources.

    Science.gov (United States)

    Kol, Emine; Aydın, Perihan; Dursun, Oguz

    2015-07-01

    Noise is a substantial problem for both patients and healthcare workers in hospitals. This study aimed to determine the effectiveness of environmental strategies (creating single-patient rooms and reducing noise sources) in noise reduction in a pediatric intensive care unit. Noise measurement in the unit was conducted in two phases. In the first phase, measurements aimed at determining the unit's present level of noise were performed over 4 weeks in December 2013. During the month following the first measurement phase, the intensive care unit (ICU) was moved to a new location and noise-reducing strategies were implemented. The second phase, in May 2014, measured noise levels in the newly constructed environment. The noise levels before and after environmental changes were statistically significant at 72.6 dB-A and 56 dB-A, respectively (p noise-reducing strategies can be effective in controlling environmental noise in the ICU. © 2015, Wiley Periodicals, Inc.

  5. Conceptual design of a FGM thermoelectric energy conversion system for high temperature heat source. 1. Design of thermoelectric energy conversion unit

    International Nuclear Information System (INIS)

    Kambe, Mitsuru; Teraki, Junichi; Hirano, Toru.

    1996-01-01

    Thermoelectric (TE) power conversion system has been focused as a candidate of direct energy conversion systems for high temperature heat source to meet the various power requirements in next century. A concept of energy conversion unit by using TE cell elements combined with FGM compliant pads has been presented to achieve high thermal energy density as well as high energy conversion efficiency. An energy conversion unit consists of 8 couples of P-N cell elements sandwiched between two FGM compliant pads. Performance analysis revealed that the power generated by this unit was 11 watts which is nearly ten times as much as conventional unit of the same size. Energy conversion efficiency of 12% was expected based on the assumption of ZT = 1. All the member of compliant pads as well as TE cells could be bonded together to avoid thermal resistance. (author)

  6. 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...

  7. 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...

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

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2015-10-01

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

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

    International Nuclear Information System (INIS)

    Baxter, L.W.

    1995-01-01

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

  10. Sharing oil revenues. Current status and good practices

    International Nuclear Information System (INIS)

    Darmois, Gilles

    2013-01-01

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

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

    OpenAIRE

    Michael Luca

    2011-01-01

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

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

    International Nuclear Information System (INIS)

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

    1994-10-01

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

  13. Seigniorage Revenue and Inflation Tax in Turkish economy

    OpenAIRE

    doğru, bülent

    2013-01-01

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

  14. Indirect tax reforms and revenue mobilization in Cameroon

    OpenAIRE

    Saahdong, Choifor I.

    2008-01-01

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

  15. An analysis of ongoing trends in airline ancillary revenues

    OpenAIRE

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

    2017-01-01

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

  16. 77 FR 25105 - Reporting of Ancillary Airline Passenger Revenues

    Science.gov (United States)

    2012-04-27

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

  17. The optimation of farmers families' revenue the integration of Pasundan cattle and paddy farming in West Java

    Directory of Open Access Journals (Sweden)

    R. Tawaf

    2017-12-01

    Full Text Available This research aimed to analyze the revenue optimization of farmer family with ratio of the most ideal farm scale in the integration of Pasundan cattle and paddy farm, and to analyze the most leveraging production factor towards the family revenue. The respondents were 94 farmers who had integrated farming between cattle and paddy. This research used survey method in four regions purposively based on Pasundan cattle centre. Data were analyzed with linear programming and production function of Cobb Douglass. The results were: (1 max Z = -(4,584,841x1+1574260 (x2+x3 + (6,000,000jx1+4000000 (j x2 +j x3 ; this function consist of constraints: labour, transfer products between cattle and paddy farm, transfer fertilizer, capital of paddy farming in planting season-I and season-II. (2 Yintegration = 15,721,319.75 – 72.541 land – 1.317 fertilizer + 4.667 seeds + 487765.94 farminglabour + 6339170.199 cattlevalue – 935.559 feed + 162618.999 cattlelabour. There were some conclusions: First, the integration of Pasundan cattle and paddy farming produced the optimum family revenue/year, with ratio of 6.02 animal unit and 0.5 ha of paddy farming; Second, the production factor of agricultural land, labour, seeds, feed and capital (cattle were explained (R2=87.66% toward the integration revenue; Third, the variable which has the contribution to leverage the revenue was the capital of cattle (81.52%.

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

    Science.gov (United States)

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

    2012-09-01

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

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

    Science.gov (United States)

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

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

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

    Science.gov (United States)

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

    2018-05-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Scott, A [ed.

    1976-01-01

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

  2. A study of the reverse cycle defrosting performance on a multi-circuit outdoor coil unit in an air source heat pump – Part I: Experiments

    International Nuclear Information System (INIS)

    Qu, Minglu; Xia, Liang; Deng, Shiming; Jiang, Yiqiang

    2012-01-01

    Highlights: ► We experimental study the defrosting performance on a multi-circuit outdoor coil unit in an ASHP unit. ► We find that defrosting is quicker on the airside of upper circuits than that on the lower circuits. ► We discuss the effects of downwards flowing of the melted frost along the outdoor coil surface on defrosting performance. -- Abstract: When an air source heat pump (ASHP) unit operates in heating mode, frost can be accumulated on the surface of its finned outdoor coil which normally has multiple parallel circuits on its refrigerant side for minimized refrigerant pressure loss and enhanced heat transfer efficiency. On its airside, however, there is usually no segmentation corresponding to the number of refrigerant circuit. Frosting deteriorates the operation and energy efficiency of the ASHP unit and periodic defrosting becomes necessary. Currently the most widely used standard defrosting method for ASHPs is reverse cycle defrost. This paper, the first part of a two-part series, reports on the experimental part of a study of the reverse cycle defrosting performance on a multi-circuit outdoor coil unit in an experimental 6.5 kW heating capacity residential ASHP unit. Firstly the experimental ASHP unit is described and experimental procedures detailed. Secondly, the experimental results are reported. This is followed by the discussion on the effects of downwards flowing of the melted frost along a multi-circuit outdoor coil surface on defrosting performance. Finally, the evaluation of the defrosting efficiency for the experimental ASHP unit is provided. In the second part of the series, a modeling analysis on the effects of downwards flowing of the melted frost along the multi-circuit outdoor coil surface on defrosting performance of the experimental ASHP unit will be presented.

  3. User guide for HCR Estimator 2.0: software to calculate cost and revenue thresholds for harvesting small-diameter ponderosa pine.

    Science.gov (United States)

    Dennis R. Becker; Debra Larson; Eini C. Lowell; Robert B. Rummer

    2008-01-01

    The HCR (Harvest Cost-Revenue) Estimator is engineering and financial analysis software used to evaluate stand-level financial thresholds for harvesting small-diameter ponderosa pine (Pinus ponderosa Dougl. ex Laws.) in the Southwest United States. The Windows-based program helps contractors and planners to identify costs associated with tree...

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

    OpenAIRE

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

    2009-01-01

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

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

    OpenAIRE

    Bjørndal, Mette; Jörnsten, Kurt

    2002-01-01

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

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

    OpenAIRE

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

    2006-01-01

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

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

    OpenAIRE

    O'HANLON, NIALL

    2017-01-01

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

  8. Sugary drinks taxation, projected consumption and fiscal revenues in Colombia: Evidence from a QUAIDS model

    Science.gov (United States)

    Caro, Juan Carlos; Ng, Shu Wen; Bonilla, Ricardo; Tovar, Jorge; Popkin, Barry M.

    2017-01-01

    The global shift towards diets high in sugar-sweetened beverages (SSBs) is linked to higher prevalence of obesity, diabetes and most other non-communicable diseases. In Colombia, one out of every two people was overweight or obese by 2010. This study estimates price-elasticities from a Quadratic Almost Ideal Demand System model, using the 2006–2007 Colombian Income and Expenditure survey. The food groups that were jointly considered were: unsweetened unflavored milks; coffee and tea; sugar sweetened beverages (SSBs); sweets and candies (including sugar); dairy products; meats and animal-based products; grains based staples; fruits and vegetables; and condiments and snacks. We take into account the high proportion of households not purchasing specific food and beverage groups (censored data) and endogeneity on both prices (as unit values) and total expenditure. Unhealthy beverages are price-elastic (-1.61 for SSBs) meaning that the change in consumption is proportionally larger with respect to a change in price. Also, there is a high complementarity among SSBs and major food groups (grains, meats and fruits and vegetables). In Colombia, the design of a meaningful tax to influence healthier diets is a next critical step. This study also shows that a tax of 20% on SSBs should prove to be effective, and can yield revenues of about 1% of the Colombian government’s total annual fiscal revenue, which can potentially be directed towards public health promotion and investments. PMID:29261699

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

    Science.gov (United States)

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

    2013-10-24

    The remuneration system of General Practitioners (GPs) has changed in several countries in the past decade. The aim of our study was: to establish the effect of these changes on the revenues and income of GPs in the first decade of the 21st century. Annual GP revenue and practice costs were collected from national institutes in the eight countries included in our study (Belgium, Denmark, Finland, France, Germany, The Netherlands, Sweden, The United Kingdom (UK)) from 2000-2010. The data were corrected for inflation and purchasing power. Data on the remuneration systems and changes herein were collected from the European Observatory Health Systems Reviews and country experts. Comprehensive changes in the remuneration system of GPs were associated with considerable changes in GP income. Incremental changes mainly coincided with a gradual increase in income after correction for inflation. Average GP income was higher in countries with a strong primary care structure. The gap between the countries where GPs have a lower income (Belgium, Sweden, France and Finland) and the countries where GPs have a higher income (Netherlands, Germany and the UK) continues to exist over time and appeared to be related to dimensions of primary care, such as governance and access. New payment forms, such as integrated care payment systems, and new health care professionals that are working for GPs, increasingly blur the line between practice costs and income, making it more and more important to clearly define expenditures on GPs, to remain sight on the actual income of GPs.

  10. Sugary drinks taxation, projected consumption and fiscal revenues in Colombia: Evidence from a QUAIDS model.

    Science.gov (United States)

    Caro, Juan Carlos; Ng, Shu Wen; Bonilla, Ricardo; Tovar, Jorge; Popkin, Barry M

    2017-01-01

    The global shift towards diets high in sugar-sweetened beverages (SSBs) is linked to higher prevalence of obesity, diabetes and most other non-communicable diseases. In Colombia, one out of every two people was overweight or obese by 2010. This study estimates price-elasticities from a Quadratic Almost Ideal Demand System model, using the 2006-2007 Colombian Income and Expenditure survey. The food groups that were jointly considered were: unsweetened unflavored milks; coffee and tea; sugar sweetened beverages (SSBs); sweets and candies (including sugar); dairy products; meats and animal-based products; grains based staples; fruits and vegetables; and condiments and snacks. We take into account the high proportion of households not purchasing specific food and beverage groups (censored data) and endogeneity on both prices (as unit values) and total expenditure. Unhealthy beverages are price-elastic (-1.61 for SSBs) meaning that the change in consumption is proportionally larger with respect to a change in price. Also, there is a high complementarity among SSBs and major food groups (grains, meats and fruits and vegetables). In Colombia, the design of a meaningful tax to influence healthier diets is a next critical step. This study also shows that a tax of 20% on SSBs should prove to be effective, and can yield revenues of about 1% of the Colombian government's total annual fiscal revenue, which can potentially be directed towards public health promotion and investments.

  11. 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. Copyright © 2015 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

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

    Science.gov (United States)

    Geske, Terry G.

    1984-01-01

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

  13. 78 FR 15406 - Proposed Collection; Comment Request for Revenue Procedure 2013-XX

    Science.gov (United States)

    2013-03-11

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

  14. 26 CFR 302.1-3 - Protection of internal revenue prior to tax determination.

    Science.gov (United States)

    2010-04-01

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

  15. 76 FR 71276 - Common Crop Insurance Regulations; Pecan Revenue Crop Insurance Provisions

    Science.gov (United States)

    2011-11-17

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

  16. 27 CFR 479.191 - Applicability of other provisions of internal revenue laws.

    Science.gov (United States)

    2010-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Konstantin Krasovsky

    2017-05-01

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

  18. 47 CFR 54.413 - Reimbursement for revenue forgone in offering a Link Up program.

    Science.gov (United States)

    2010-10-01

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

  19. 30 CFR 285.540 - How will MMS equitably distribute revenues to States?

    Science.gov (United States)

    2010-07-01

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

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

    African Journals Online (AJOL)

    Alasia Datonye

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

  1. A typology of beverage taxation: multiple approaches for obesity prevention and obesity prevention-related revenue generation.

    Science.gov (United States)

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-08-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

  2. 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.

  3. Tunable optical frequency comb enabled scalable and cost-effective multiuser orthogonal frequency-division multiple access passive optical network with source-free optical network units.

    Science.gov (United States)

    Chen, Chen; Zhang, Chongfu; Liu, Deming; Qiu, Kun; Liu, Shuang

    2012-10-01

    We propose and experimentally demonstrate a multiuser orthogonal frequency-division multiple access passive optical network (OFDMA-PON) with source-free optical network units (ONUs), enabled by tunable optical frequency comb generation technology. By cascading a phase modulator (PM) and an intensity modulator and dynamically controlling the peak-to-peak voltage of a PM driven signal, a tunable optical frequency comb source can be generated. It is utilized to assist the configuration of a multiple source-free ONUs enhanced OFDMA-PON where simultaneous and interference-free multiuser upstream transmission over a single wavelength can be efficiently supported. The proposed multiuser OFDMA-PON is scalable and cost effective, and its feasibility is successfully verified by experiment.

  4. When to make proprietary software open source

    NARCIS (Netherlands)

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

    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,

  5. 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

  6. 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.

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

    International Nuclear Information System (INIS)

    2007-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Wes H Cooper

    2017-02-01

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

  9. Assessment of infrasound signals recorded on seismic stations and infrasound arrays in the western United States using ground truth sources

    Science.gov (United States)

    Park, Junghyun; Hayward, Chris; Stump, Brian W.

    2018-06-01

    Ground truth sources in Utah during 2003-2013 are used to assess the contribution of temporal atmospheric conditions to infrasound detection and the predictive capabilities of atmospheric models. Ground truth sources consist of 28 long duration static rocket motor burn tests and 28 impulsive rocket body demolitions. Automated infrasound detections from a hybrid of regional seismometers and infrasound arrays use a combination of short-term time average/long-term time average ratios and spectral analyses. These detections are grouped into station triads using a Delaunay triangulation network and then associated to estimate phase velocity and azimuth to filter signals associated with a particular source location. The resulting range and azimuth distribution from sources to detecting stations varies seasonally and is consistent with predictions based on seasonal atmospheric models. Impulsive signals from rocket body detonations are observed at greater distances (>700 km) than the extended duration signals generated by the rocket burn test (up to 600 km). Infrasound energy attenuation associated with the two source types is quantified as a function of range and azimuth from infrasound amplitude measurements. Ray-tracing results using Ground-to-Space atmospheric specifications are compared to these observations and illustrate the degree to which the time variations in characteristics of the observations can be predicted over a multiple year time period.

  10. Sensitivity of Ambient Atmospheric Formaldehyde and Ozone to Precursor Species and Source Types Across the United States

    Science.gov (United States)

    Formaldehyde (HCHO) is an important air pollutant from both an atmospheric chemistry and human health standpoint. This study uses an instrumented photochemical Air Quality Model, CMAQ-DDM, to identify the sensitivity of HCHO concentrations across the United States (U.S.) to major...

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

    DEFF Research Database (Denmark)

    Schultz, Christian

    1997-01-01

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

  12. How automation helps steer the revenue cycle process.

    Science.gov (United States)

    Colpas, Phil

    2013-06-01

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

  13. Guidelines for Implementing Revenue Management in the Restaurant Industry

    OpenAIRE

    Ammunet, Mika

    2016-01-01

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

  14. '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.

  15. The economic efficiency impacts of alternatives for revenue reconciliation

    International Nuclear Information System (INIS)

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

    1997-01-01

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

  16. Hotel revenue management – a critical literature review

    OpenAIRE

    Ivanov, Stanislav; Zhechev, Vladimir

    2012-01-01

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

  17. On material and energy sources of formation of fuel-containing materials during Chernobyl NPP UNIT 4 accident

    Directory of Open Access Journals (Sweden)

    O. V. Mikhailov

    2016-12-01

    Full Text Available Results of detailed analysis of material substance of lava-like fuel-containing materials sources (FCM and clusters with high uranium concentration were presented. Material and energy balance are aggregated in a process model for optimal composition of sacrificial materials and FCM. Quantitative estimate is given for spent nuclear fuel’ afterheat in a number of other heat energy sources in reactor vault. Conclusion was made that upon condition of 50 % heat loss, remained amount of “useful” heat would be sufficient for proceeding of blast furnace version of fuel-containing materials.

  18. Differences between Magnitudes and Health Impacts of BC Emissions Across the United States using 12 km Scale Seasonal Source Apportionment

    Czech Academy of Sciences Publication Activity Database

    Turner, M.D.; Henze, D.K.; Hakami, A.; Zhao, S.; Resler, Jaroslav; Carmichael, G.; Stanier, C.; Baek, J.; Sandu, A.; Russell, A.G.; Nenes, A.; Jeong, G.; Capps, S.; Percell, P.; Pinder, R.; Napelenok, S.; Bash, J.; Chai, T.

    2015-01-01

    Roč. 49, č. 7 (2015), s. 4362-4371 ISSN 0013-936X Institutional support: RVO:67985807 Keywords : air quality * health impact * source apportionment * adjoint * particulate matter * black carbon Subject RIV: DG - Athmosphere Sciences, Meteorology Impact factor: 5.393, year: 2015

  19. Data compilation task report for the source investigation of the 300-FF-1 operable unit phase 1 remedial investigation

    International Nuclear Information System (INIS)

    Young, J.S.; Fruland, R.M.; Fruchter, J.S.

    1990-02-01

    This report provides additional information on facility and waste characteristics for the 300-FF-1 operable unit. The additional information gathered and reported includes meetings and on-site visits with current and past personnel having knowledge of operations in the operable unit, a more precise determination of the location of the Process Sewer lines and Retired Radioactive Liquid Waste Sewer, a better understanding of the phosphoric acid spill at the 340 Complex, and a search for engineering plans and environmental reports related to the operable unit. As a result of this data-gathering effort, recommendations for further investigation include characterization of the 307 Trenches to determine the origin of an underlying uranium plume in the groundwater, more extensive sampling of near-surface and dike sediments in the North and South Process Ponds to better define the extent of horizontal contamination, and detection of possible leaks in the abandoned Radioactive Waste Sewer by either electromagnetic induction or remote television camera inspection techniques. 16 refs., 4 figs., 5 tabs

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

    International Nuclear Information System (INIS)

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

    2016-01-01

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

  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. Natural resources and government revenue : recent trends in Saskatchewan

    International Nuclear Information System (INIS)

    Warnock, J.W.

    2005-01-01

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

  4. 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.

  5. Development of Level-2 PSA Technology: A Development of the Database of the Parametric Source Term for Kori Unit 1 Using the MAAP4 Code

    Energy Technology Data Exchange (ETDEWEB)

    Kang, Chang Soon; Mun, Ju Hyun; Yun, Jeong Ick; Cho, Young Hoo; Kim, Chong Uk [Seoul National University, Seoul (Korea, Republic of)

    1997-07-15

    To quantify the severe accident source term of the parametric model method, the uncertainty of the parameters should be analyzed. Generally, to analyze the uncertainties, the cumulative distribution functions(CDF`S) of the parameters are derived. This report introduces a method of derivation of the CDF`s of the basic parameters, FCOR, FVES and FDCH. The calculation tool of the source term is the MAAP version 4.0. In the MAAP code, there are model parameters to consider an uncertain physical and/or chemical phenomenon. In general, the parameters have not a point value but a range. In this paper, considering this point, the input values of model parameters influencing each parameter are sampled using LHS. Then, the calculation results are shown in the cumulative distribution form. For a case study, the CDF`s of FCOR, FVES and FDCH of KORI unit 1 are derived. The target scenarios for the calculation are the ones whose initial events are large LOCA, small LOCA and transient, respectively. It is found that the distributions of this study are consistent to those of NUREG-1150 and are proven to be adequate in assessing the uncertainties in the severe accident source term of KORI Unit 1. 15 refs., 27 tabs., 4 figs. (author)

  6. An empirical assessment of near-source strong ground motion for a 6.6 mb (7.5 MS) earthquake in the Eastern United States

    International Nuclear Information System (INIS)

    Campbell, Kenneth W.

    1984-06-01

    To help assess the impact of the current U.S. Geological Survey position on the seismic safety of nuclear power plants in the Eastern United States (EUS), several techniques for estimating near-source strong ground motion for a Charleston size earthquake were evaluated. The techniques for estimating the near-source strong ground motion for a 6.6 m b (7.5 M S ) in the Eastern United States which were assessed are methods based on site specific analyses, semi-theoretical scaling techniques, and intensity-based estimates. The first involves the statistical analysis of ground motion records from earthquakes and recording stations having the same general characteristics (earthquakes with magnitudes of 7.5 M S or larger, epicentral distances of 25 km or less, and sites of either soil or rock). Some recommendations for source and characterization scaling of the bias resulting primarily from an inadequate sample of near-source recordings from earthquakes of large magnitude are discussed. The second technique evaluated requires that semi-theoretical estimates of peak ground motion parameters for a 6.6 m b (7.5 M S ) earthquake be obtained from scaling relations. Each relation uses a theoretical expression between peak acceleration magnitude and distance together with available strong motion data (majority coming from California) to develop a scaling relation appropriate for the Eastern United States. None of the existing ground motion models for the EUS include the potential effects of source or site characteristics. Adjustments to account for fault mechanisms, site topography, site geology, and the size and embedment of buildings are discussed. The final approach used relations between strong ground motion parameters and Modified Mercalli Intensity in conjunction with two methods to estimate peak parameters for a 6.6 m s (7.5 M S ) earthquake. As with other techniques, adjustment of peak acceleration estimates are discussed. Each method differently approaches the problem

  7. Will the United States be a viable source of engineers and constructors at the turn of the century?

    International Nuclear Information System (INIS)

    Reynerson, D.M.

    1990-01-01

    The purpose of this paper is to present recent information addressing the next 20 yr in the general arena of American engineering and construction personnel. Also discussed are the basic sources of engineering and construction services in the next generation and the projected needs of the commercial nuclear industry, the governmental nuclear power and weapons sectors, and other nonnuclear industry demands on a growing, limited technical resource. The source of engineers and constructors can be found within the American educational system. With fundamental adjustments in attitudes, Americans can effectively compete. Organizations such as the American Nuclear Society should increase emphasis in all areas of interface with industry, educational institutions, and the American people in order to continue to carry this message to political leaders

  8. New source terms and the implications for emergency planning requirements at nuclear power plants in the United State

    International Nuclear Information System (INIS)

    Kaiser, G.D.; Cheok, M.C.

    1987-01-01

    This paper begins with a brief review of current approaches to source term driven changes to NRC emergency planning requirements and addresses significant differences between them. Approaches by IDCOR and EPRI, industry submittals to NRC and alternative risk-based evaluations have been considered. Important issues are discussed, such as the role of Protective Action Guides in determining the radius of the emergency planning zone (EPZ). The significance of current trends towards the prediction of longer warning times and longer durations of release in new source terms is assessed. These trends may help to relax the current notification time requirements. Finally, the implications of apparent support in the regulations for a threshold in warning time beyond which ad hoc protective measures are adequate is discussed

  9. 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

    initiatives. However, this alignment is difficult within the DoD because “most incentives and motivations are not apparent for either government or industry ...p. 84). 12 Doane and Spencer (1997) stated that industry incentives and motivation seem to be based on the same profit and loss theories that were...clothing and eyewear , plasma televisions, lawn equipment, and so forth. These items could potentially be sourced from DDS on a free-issue basis

  10. 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. Copyright © 2014

  11. 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.

  12. 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

  13. 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.

  14. Areva revenue growth in the first quarter of 2010: 8.4% like-for-like, i.e. 1.936 billion euros

    International Nuclear Information System (INIS)

    2010-01-01

    The group's first quarter 2010 consolidated revenue rose 6.5% to 1.936 billion euros (+8.4% LFL) compared with the first quarter of 2009. Growth was driven by the Reactors and Services Business Group (+18.0% LFL). Revenue from exports was up 16.6% to 1.089 billion euros, representing 56.2% of total revenue. Foreign exchange had a negative impact of 26 million euros. Changes in consolidation scope were negligible during the period. The group's backlog of 43.6 billion euros at March 31, 2010 was stable in relation to December 31, 2009. Growth in the backlog of the Reactors and Services Business Group helped offset the drawdown of the backlog in the Back End Business Group as contracts were completed. For the full year of 2010, the group confirms its outlook for significant backlog and revenue growth, rising operating income, and a strong increase in net income attributable to owners of the parent. Mining/Front End Business Group: The Mining/Front End BG reported first quarter 2010 revenue of 674 million euros, which was stable on a reported basis and up 3.5% LFL1. Foreign exchange had a negative impact of 16 million euros. - In Mining, quarterly revenue was driven by volume growth due to a favorable delivery schedule. - In Enrichment and Fuel, volumes were down compared with the first quarter of 2009, particularly due to time-lag in customer deliveries. Reactors and Services Business Group: Revenue for the Reactors and Services BG was up 16.4% in the first quarter of 2010 (up 18.0% LFL1), to 775 million euros. Foreign exchange had a negative impact of 10 million euros. - The New Builds Business reported strong growth due to significant progress on major reactor construction projects, particularly Taishan in China. - Installed Base Business was also up due to buoyant engineering operations, particularly in Germany, and to the more favorable seasonality of unit outage campaigns than in the first quarter of 2009. Back End Business Group: First quarter 2010 revenue for

  15. Source and transport controls on the movement of nitrate to public supply wells in selected principal aquifers of the United States

    Science.gov (United States)

    McMahon, P. B.; BöHlke, J. K.; Kauffman, L. J.; Kipp, K. L.; Landon, M. K.; Crandall, C. A.; Burow, K. R.; Brown, C. J.

    2008-04-01

    In 2003-2005, systematic studies in four contrasting hydrogeologic settings were undertaken to improve understanding of source and transport controls on nitrate movement to public supply wells (PSW) in principal aquifers of the United States. Chemical, isotopic, and age tracer data show that agricultural fertilizers and urban septic leachate were the primary sources of large nitrate concentrations in PSW capture zones at Modesto, California (Central Valley aquifer system) and York, Nebraska (High Plains aquifer). Urban septic leachate and fertilizer (possibly nonfarm) were the primary sources of large nitrate concentrations in PSW capture zones at Woodbury, Connecticut (glacial aquifer system), and Tampa, Florida (Floridan aquifer system), respectively. Nitrate fluxes to the water table were larger in agricultural settings than urban settings, indicating that it would be beneficial to reduce PSW capture zone areas in agricultural regions. Mixing calculations indicate that about 50 to 85% of the nitrate in water from the PSW could be from those modern anthropogenic sources, with the remainder coming from sources in old (>50 years) recharge or sources in young recharge in undisturbed settings such as forests. Excess N2 concentrations and age tracers showed that denitrification at Modesto occurred gradually (first-order rate constant of 0.02/a) in a thick reaction zone following a ˜30-year lag time after recharge. Denitrification generally was not an important nitrate sink at Woodbury. At York and Tampa, denitrification occurred rapidly (0.5 to 6/a) in thin reaction zones in fine-grained sediments that separated the anoxic PSW producing zones from overlying oxic, high-nitrate ground water. Particle tracking showed that a major pathway by which anthropogenic nitrate reached the York and Tampa PSW was by movement through long well screens crossing multiple hydrogeologic units (York) and by movement through karst features (Tampa), processes which reduced ground water

  16. The impact of visual air quality on tourism revenues in Greater Vancouver and the Lower Fraser Valley

    Energy Technology Data Exchange (ETDEWEB)

    McNeill, R. [Environment Canada, Vancouver, BC (Canada); Roberge, A.

    2000-07-01

    The Greater Vancouver area has been experiencing common episodes of poor visibility as a result of urban and agricultural sources of emissions. A study was conducted to determine the response of tourists in the Vancouver and Lower Fraser Valley Regions to visible air quality and to estimate the potential losses in tourist revenue due to poor visibility episodes. This was accomplished using an interactive survey of tourists in 1999. The results were statistically analyzed to develop visibility response functions. A simple economic model based on the visibility response function was then created to predict losses in tourist revenue. The group of tourists were shown four photographic slides of the Valley and Vancouver area depicting various stages of degradation in visibility. They were asked to rate each slide as either acceptable or unacceptable (if they would not make a return visit). Unacceptability rates for the four camera locations were statistically analyzed. The effect of clouds and the measurable visibility parameter was examined. The model predicts future tourist revenue losses in the amount of $7.45 million for the Greater Vancouver Area and $1.32 million in the Fraser Valley. It was recommended that further research should be conducted with more camera locations to provide a wider variety of viewpoints for assessment. This study can provide direction in setting policies to improve visibility in the region. 25 refs., 20 tabs., 4 figs., 3 appendices.

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

    International Nuclear Information System (INIS)

    Verweij, P.

    2004-12-01

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

  18. Main unit electrical protection at Sizewell 'B' power station

    International Nuclear Information System (INIS)

    Fischer, A.; Keates, T.

    1992-01-01

    For any power station, reliable electrical protection of the main generating units (generators plus generator transformers) has important commercial implications. Spurious trips cause loss of generation and consequent loss of revenue, while failure to rapidly isolate a fault leads to unnecessary damage and again, loss of generation and revenue. While these conditions apply equally to Sizewell B there are additional factors to be taken into consideration. A spurious trip of a main generating unit may lead to a trip of the reactor with an associated challenge to the shutdown and core cooling plant. The generator transformers, besides exporting power from the generators to the 400 kV National Grid, also import power from the Grid to the 11 kV Main Electrical System, which in turn is the preferred source of supply to the Essential Electrical System. The Main Unit Protection is designed to clear generator faults leaving this off-site power route intact. Hence failure to operate correctly could affect the integrity of the Essential Electrical Supplies. (Author)

  19. Source apportionment of PM{sub 10} utilising Automatic Cartridge Collection Unit (ACCU) and TEOM systems in Neath Port Talbot

    Energy Technology Data Exchange (ETDEWEB)

    Hooper, M.J.; Hollingsworth, P. [Neath Port Talbot Borough Council, Neath Port Talbot (United Kingdom); Stone, I.M.; Merefield, J.R. [Exeter Univ., Earth Resources Centre, Exeter (United Kingdom)

    1999-10-01

    The background to this study is the review and assessment of air quality as required by Part IV of the Environment Act 1995. A detailed emissions inventory indicated that there might be a significant problem with PM{sub 10} in the Taibach/Margam area of Port Talbot. This was confirmed by continuous monitoring data from the Automatic Urban Network site in the area at Groeswen hospital. These data, when coupled with wind direction data, enabled the production of pollution roses that showed that the highest average PM{sub 10} levels occurred when the wind was blowing towards the residential area from a large significant local source in the west and south-west, i.e. a steel works. The Council is carrying out a stage 3 assessment of PM{sub 10} in this area with a high probability that an Air Quality Management Action Area (AQMA) will need to be declared. It has therefore become clear, that in order to be able to proceed sensibly to an action plan and attempt to meet Air Quality Objectives, identification of the contribution of PM{sub 10} from specific sources would be required. Initial fingerprinting studies were carried out in partnership with Exeter university and, at an early stage, an Air Quality Management Working Group was formed with the works and the Environment Agency to enable constructive dialogue to take place. (Author)

  20. Cost of energy from utility-owned solar electric systems. A required revenue method for ERDA/EPRI evaluations

    Energy Technology Data Exchange (ETDEWEB)

    1976-06-01

    This methodology calculates the electric energy busbar cost from a utility-owned solar electric system. This approach is applicable to both publicly- and privately-owned utilities. Busbar cost represents the minimum price per unit of energy consistent with producing system-resultant revenues equal to the sum of system-resultant costs. This equality is expressed in present value terms, where the discount rate used reflects the rate of return required on invested capital. Major input variables describe the output capabilities and capital cost of the energy system, the cash flows required for system operation and maintenance, and the financial structure and tax environment of the utility.