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Sample records for 56717-56766 facilitating shareholder

  1. 76 FR 58100 - Facilitating Shareholder Director Nominations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-20

    ... proposal rule, which will require companies to include in their proxy materials, under certain circumstances, shareholder proposals that seek to establish a procedure in the company's governing documents for the inclusion of one or more shareholder director nominees in the company's proxy materials....

  2. 75 FR 56667 - Facilitating Shareholder Director Nominations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-16

    ... Release, ``Corporate Laws Committee Adopts New Model Business Corporation Act Amendments to Provide For... official business days between the hours of 10 a.m. and 3 p.m. A principal way that shareholders can hold....\\35\\ Finally, commenters worried about the impact of the proposed amendments on small...

  3. 17 CFR 240.14a-17 - Electronic shareholder forums.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Electronic shareholder forums... Securities Exchange Act of 1934 Regulation 14a: Solicitation of Proxies § 240.14a-17 Electronic shareholder... establish, maintain, or operate an electronic shareholder forum to facilitate interaction among...

  4. 17 CFR 240.14a-17 - Electronic shareholder forums.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 4 2014-04-01 2014-04-01 false Electronic shareholder forums... Securities Exchange Act of 1934 Regulation 14a: Solicitation of Proxies § 240.14a-17 Electronic shareholder... establish, maintain, or operate an electronic shareholder forum to facilitate interaction among...

  5. 17 CFR 240.14a-17 - Electronic shareholder forums.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Electronic shareholder forums... Securities Exchange Act of 1934 Regulation 14a: Solicitation of Proxies § 240.14a-17 Electronic shareholder... establish, maintain, or operate an electronic shareholder forum to facilitate interaction among...

  6. 17 CFR 240.14a-17 - Electronic shareholder forums.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Electronic shareholder forums... Securities Exchange Act of 1934 Regulation 14a: Solicitation of Proxies § 240.14a-17 Electronic shareholder... establish, maintain, or operate an electronic shareholder forum to facilitate interaction among...

  7. 17 CFR 240.14a-17 - Electronic shareholder forums.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Electronic shareholder forums... Securities Exchange Act of 1934 Regulation 14a: Solicitation of Proxies § 240.14a-17 Electronic shareholder... establish, maintain, or operate an electronic shareholder forum to facilitate interaction among...

  8. Shareholding Networks in Japan

    NASA Astrophysics Data System (ADS)

    Souma, Wataru; Fujiwara, Yoshi; Aoyama, Hideaki

    2005-06-01

    The Japanese shareholding network existing at the end of March 2002 is studied empirically. The network is constructed from 2,303 listed companies and 53 non-listed financial institutions. We consider this network as a directed graph by drawing edges from shareholders to stock corporations. The lengths of the shareholder lists vary with the companies, and the most comprehensive lists contain the top 30 shareholders. Consequently, the distribution of incoming edges has an upper bound, while that of outgoing edges has no bound. The distribution of outgoing degrees is well explained by the power law function with an exponential tail. The exponent in the power law range is γ = 1.7. To understand these features from the viewpoint of a company's growth, we consider the correlations between the outgoing degree and the company's age, profit, and total assets.

  9. 75 FR 64641 - Facilitating Shareholder Director Nominations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-20

    ... state law rights to nominate and elect directors to company boards of directors. We are publishing this... rules published on September 16, 2010 (75 FR 56668) amending 17 CFR parts 200, 232, 240 and 249, which... September 16, 2010, the Commission published final rules \\1\\ in the Federal Register (75 FR 56668) with...

  10. 12 CFR 552.6 - Shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Regulations under the Securities and Exchange Act of 1934 (17 CFR 240.14a-7) as may be duly requested in..., ORGANIZATION, AND CONVERSION § 552.6 Shareholders. (a) Shareholder meetings. An annual meeting of the... other convenient place the board of directors may designate. (b) Notice of shareholder meetings....

  11. 26 CFR 1.854-2 - Notice to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shareholders. (a) General rule. Section 854(b)(2) provides that the amount that a shareholder may treat as a... shareholder as a dividend for such purposes, the shareholder is limited to the amount as correctly ascertained under section 854(b)(1) and paragraph (c) of § 1.854-1. (b) Shareholder of record custodian of...

  12. 26 CFR 1.815-2 - Distributions to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Distributions to shareholders. 1.815-2 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Distributions to Shareholders § 1.815-2 Distributions to shareholders... extent that a distribution to shareholders (as defined in paragraph (c) of this section) is treated...

  13. 26 CFR 1.853-3 - Notice to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxable year. The notice must designate the shareholder's portion of creditable foreign taxes paid to...) and § 1.853-2(b), the amount that a shareholder may treat as the shareholder's proportionate share of... the regulated investment company in the notice exceeds the shareholder's proper proportionate share...

  14. 12 CFR 7.2001 - Notice of shareholders' meetings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Notice of shareholders' meetings. 7.2001... AND OPERATIONS Corporate Practices § 7.2001 Notice of shareholders' meetings. A national bank must mail shareholders notice of the time, place, and purpose of all shareholders' meetings at least 10...

  15. 26 CFR 1.815-2 - Distributions to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Distributions to shareholders. 1.815-2 Section 1... (CONTINUED) INCOME TAXES Distributions to Shareholders § 1.815-2 Distributions to shareholders. (a) In.... These special accounts are the shareholders surplus account (as defined in section 815(b) and §...

  16. 10 ways to create shareholder value.

    PubMed

    Rappaport, Alfred

    2006-09-01

    Executives have developed tunnel vision in their pursuit of shareholder value, focusing on short-term performance at the expense of investing in long-term growth. It's time to broaden that perspective and begin shaping business strategies in light of the competitive landscape, not the shareholder list. In this article, Alfred Rappaport offers ten basic principles to help executives create lasting shareholder value. For starters, companies should not manage earnings or provide earnings guidance; those that fail to embrace this first principle of shareholder value will almost certainly be unable to follow the rest. Additionally, leaders should make strategic decisions and acquisitions and carry assets that maximize expected value, even if near-term earnings are negatively affected as a result. During times when there are no credible value-creating opportunities to invest in the business, companies should avoid using excess cash to make investments that look good on the surface but might end up destroying value, such as ill-advised, overpriced acquisitions. It would be better to return the cash to shareholders in the form of dividends and buybacks. Rappaport also offers guidelines for establishing effective pay incentives at every level of management; emphasizes that senior executives need to lay their wealth on the line just as shareholders do; and urges companies to embrace full disclosure, an antidote to short-term earnings obsession that serves to lessen investor uncertainty, which could reduce the cost of capital and increase the share price. The author notes that a few types of companies--high-tech start-ups, for example, and severely capital-constrained organizations--cannot afford to ignore market pressures for short-term performance. Most companies with a sound, well-executed business model, however, could better realize their potential for creating shareholder value by adopting the ten principles. PMID:16967621

  17. Random matrix approach to shareholding networks

    NASA Astrophysics Data System (ADS)

    Souma, Wataru; Fujiwara, Yoshi; Aoyama, Hideaki

    2004-12-01

    A shareholding network is represented by a symmetrical adjacency matrix. The random matrix theoretical approach to this matrix shows that the spectrum follows a power law distribution, ρ(λ)∼|λ|, in the tail part. It is also shown that the degree distribution of this network follows a power law distribution, p(k)∼k, in the large degree range. The scaling law δ=2γ-1 is found in this network. The reason why this relation holds is attributed to the local tree-like structure of the shareholding network.

  18. 12 CFR 239.26 - Shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... company shall make a complete list of the stockholders of record entitled to vote at such meeting, or any.... This list of shareholders shall be kept on file at the home office of the subsidiary holding company... under the Securities and Exchange Act of 1934 (17 CFR 240.14a-7) as may be duly requested in...

  19. 12 CFR 239.26 - Shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... company shall make a complete list of the stockholders of record entitled to vote at such meeting, or any.... This list of shareholders shall be kept on file at the home office of the subsidiary holding company... under the Securities and Exchange Act of 1934 (17 CFR 240.14a-7) as may be duly requested in...

  20. 12 CFR 239.26 - Shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... company shall make a complete list of the stockholders of record entitled to vote at such meeting, or any.... This list of shareholders shall be kept on file at the home office of the subsidiary holding company... under the Securities and Exchange Act of 1934 (17 CFR 240.14a-7) as may be duly requested in...

  1. Visual analysis and exploration of complex corporate shareholder networks

    NASA Astrophysics Data System (ADS)

    Tekušová, Tatiana; Kohlhammer, Jörn

    2008-01-01

    The analysis of large corporate shareholder network structures is an important task in corporate governance, in financing, and in financial investment domains. In a modern economy, large structures of cross-corporation, cross-border shareholder relationships exist, forming complex networks. These networks are often difficult to analyze with traditional approaches. An efficient visualization of the networks helps to reveal the interdependent shareholding formations and the controlling patterns. In this paper, we propose an effective visualization tool that supports the financial analyst in understanding complex shareholding networks. We develop an interactive visual analysis system by combining state-of-the-art visualization technologies with economic analysis methods. Our system is capable to reveal patterns in large corporate shareholder networks, allows the visual identification of the ultimate shareholders, and supports the visual analysis of integrated cash flow and control rights. We apply our system on an extensive real-world database of shareholder relationships, showing its usefulness for effective visual analysis.

  2. 26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... account in the shareholder's return, the shareholder's pro rata share, whether or not distributed, of the... (4) of this section. A shareholder's pro rata share is determined in accordance with the provisions... corporation, the shareholder's pro rata share of these items is taken into account on the shareholder's...

  3. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) Termination of shareholder's interest in corporation during taxable year. If a shareholder terminates his or... termination of the shareholder's interest in the corporation. (3) Multiple indebtedness. If a shareholder..., immediately prior to the termination of the shareholder's interest in the corporation, the reduction in...

  4. 12 CFR 7.2001 - Notice of shareholders' meetings.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Notice of shareholders' meetings. 7.2001 Section 7.2001 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Corporate Practices § 7.2001 Notice of shareholders' meetings. A national bank...

  5. 26 CFR 1.302-4 - Termination of shareholder's interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Termination of shareholder's interest. 1.302-4... TAX (CONTINUED) INCOME TAXES Effects on Recipients § 1.302-4 Termination of shareholder's interest... CFR part 1 in effect on April 1, 2006. (Sec. 302(c)(2)(A)(iii) (68A Stat. 87; 26 U.S.C. 302...

  6. Telling the Investment Story: A Narrative Analysis of Shareholder Reports.

    ERIC Educational Resources Information Center

    Jameson, Daphne A.

    2000-01-01

    Analyzes shareholder reports of equity mutual funds whose total returns were high in absolute terms, but low in relative terms. Reveals that mixed-return shareholder reports use a nonlinear hyperstructure, dramatize ideas through contrasting narrators, embed a variety of subgenres, and complement verbal with visual discourse in order to make…

  7. 12 CFR 745.13 - Notification to members/shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Notification to members/shareholders. 745.13 Section 745.13 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS... Notification to members/shareholders. Each insured credit union shall provide notice to its members...

  8. 25 CFR 111.4 - Election of shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Election of shareholders. 111.4 Section 111.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES ANNUITY AND OTHER PER CAPITA PAYMENTS § 111.4 Election of shareholders. An Indian holding equal rights in two or more tribes can...

  9. 26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax liability—(1) In general. An S corporation must report, and a shareholder is required to take into... from wagering transactions (section 165(d)); soil and water conservation expenditures (section 175... report, and each shareholder must take into account in the shareholder's return, the shareholder's...

  10. 12 CFR 620.5 - Contents of the annual report to shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Contents of the annual report to shareholders. 620.5 Section 620.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Annual Report to Shareholders § 620.5 Contents of the annual report to shareholders. The report must contain the following items...

  11. 12 CFR 620.5 - Contents of the annual report to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Contents of the annual report to shareholders. 620.5 Section 620.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Annual Report to Shareholders § 620.5 Contents of the annual report to shareholders. The report must contain the following items...

  12. 12 CFR 620.5 - Contents of the annual report to shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Contents of the annual report to shareholders. 620.5 Section 620.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Annual Report to Shareholders § 620.5 Contents of the annual report to shareholders. The report must contain the following items...

  13. 12 CFR 620.5 - Contents of the annual report to shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Contents of the annual report to shareholders. 620.5 Section 620.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Annual Report to Shareholders § 620.5 Contents of the annual report to shareholders. The report must contain the following items...

  14. 26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Shareholder's share of items of an S corporation... Shareholder's share of items of an S corporation. (a) Determination of shareholder's tax liability—(1) In general. An S corporation must report, and a shareholder is required to take into account in...

  15. 26 CFR 1.552-5 - United States shareholder of excluded bank.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true United States shareholder of excluded bank. 1.552... States shareholder of excluded bank. A copy of the certification issued to an excluded bank under section... year of each United States shareholder of such foreign corporation, if he has been a shareholder...

  16. 25 CFR 111.4 - Election of shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Election of shareholders. 111.4 Section 111.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES ANNUITY AND OTHER PER CAPITA PAYMENTS § 111.4 Election of shareholders. An Indian holding equal rights in two or more tribes can share in payments to only one of them and will...

  17. 26 CFR 1.883-4 - Qualified shareholder stock ownership test.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-4 Qualified shareholder... category of income while not being a qualified shareholder with respect to another. A foreign corporation... shareholder only if the shareholder— (i) With respect to the category of income for which the...

  18. 76 FR 72362 - Application of the Segregation Rules to Small Shareholders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-23

    ... in ownership because new shareholders otherwise would have an opportunity to contribute income-producing assets (or divert income opportunities) to the corporation, thus inappropriately accelerating the... not 5-percent shareholders (Small Shareholders). See Sec. 601.601(d)(2)(ii)(b). Notice...

  19. 26 CFR 1.883-4 - Qualified shareholder stock ownership test.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-4 Qualified shareholder... category of income while not being a qualified shareholder with respect to another. A foreign corporation... shareholder only if the shareholder— (i) With respect to the category of income for which the...

  20. 26 CFR 1.857-9 - Information required in returns of shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Information required in returns of shareholders... Information required in returns of shareholders. (a) In general. Any person who fails or refuses to submit to... such trust from its shareholders of record shall submit at the time he files his income tax return...

  1. 26 CFR 1.857-9 - Information required in returns of shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Information required in returns of shareholders... Information required in returns of shareholders. (a) In general. Any person who fails or refuses to submit to... such trust from its shareholders of record shall submit at the time he files his income tax return...

  2. 26 CFR 1.926(a)-1T - Temporary regulations; distributions to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... distribution by a FSC (or former FSC) to its shareholder with respect to its stock will be includible in the shareholder's gross income in accordance with the provisions of section 301. (Any further reference to a FSC... (or former FSC) attributable to foreign trade income are distributed to a shareholder which is...

  3. 26 CFR 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) (to terminate the year in the case of the termination of a shareholder's interest) or under § 1.1368-1... taxable years, the first of which ends at the close of the day on which either the shareholder's interest... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Adjustments to basis of shareholder's stock...

  4. 26 CFR 1.164-7 - Taxes of shareholder paid by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxes of shareholder paid by corporation. 1.164....164-7 Taxes of shareholder paid by corporation. Banks and other corporations paying taxes assessed against their shareholders on account of their ownership of the shares of stock issued by...

  5. 17 CFR 240.14a-20 - Shareholder approval of executive compensation of TARP recipients.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Shareholder approval of... § 240.14a-20 Shareholder approval of executive compensation of TARP recipients. If a solicitation is... shareholder vote to approve the compensation of executives, as disclosed pursuant to Item 402 of Regulation...

  6. 26 CFR 1.401(e)-6 - Special rules for shareholder-employees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Special rules for shareholder-employees. 1.401(e... Special rules for shareholder-employees. (a) Limitation of contributions and benefit bases to first $100,000 of annual compensation in case of plans covering shareholder-employees. (1) Under section...

  7. 17 CFR 270.30e-2 - Reports to shareholders of unit investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Reports to shareholders of... to shareholders of unit investment trusts. (a) At least semiannually every registered unit investment... transmit to each shareholder of record (including record holders of periodic payment plan certificates),...

  8. 26 CFR 1.852-7 - Additional information required in returns of shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shareholders. 1.852-7 Section 1.852-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or....852-6 requires the company to demand from its shareholders shall submit as a part of his income...

  9. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Foreign tax credit allowed to shareholders. 1....853-1 Foreign tax credit allowed to shareholders. (a) In general. Under section 853, a regulated... convention to which the United States is a party. If an election is made, the shareholders of the...

  10. 12 CFR 620.11 - Content of quarterly report to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Content of quarterly report to shareholders. 620.11 Section 620.11 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Quarterly Report § 620.11 Content of quarterly report to shareholders. (a) General....

  11. 12 CFR 620.11 - Content of quarterly report to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Content of quarterly report to shareholders. 620.11 Section 620.11 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Quarterly Report § 620.11 Content of quarterly report to shareholders. (a) General....

  12. Effects of resource acquisitions on electric-utility shareholders

    SciTech Connect

    Hirst, E.; Hadley, S.

    1994-05-01

    The purpose of this study is to see how shareholders fare when the utility acquires different kinds of resources. The resources considered are utility-built, -operated, and -owned power plants with different combinations of construction and operation costs; purchases of power; and DSM programs. We calculated the net present value of realized (cash) return on equity as the primary factor used to represent shareholder interests. We examined shareholder returns for these resources as functions of public utility commission regulation, taxes, and the utility`s operating environment. Our treatment of regulation considers the frequency and type (future vs historic test year) of rate cases, inclusion of construction work in progress in ratebase vs allowance for funds used during construction, ratebase vs expensing of DSM programs, book and tax depreciation schedules, possible disallowances of ``excess`` power-plant or DSM capital costs, and possible lack of adjustment for ``excess`` fuel or purchased power costs. The tax policies we studied include the existence and rates for property, sales, and income taxes and the existence and regulatory treatment of deferred taxes. The utility`s operating environment includes the overall inflation rate, load-growth rate, escalation in nonproduction expenses, and nongeneration construction (capital) requirements. Finally, given the increasingly competitive nature of electricity markets, we briefly considered alternatives to traditional cost-of-service regulation. We examined shareholder returns for the resources described above in an environment where the utility competes with other suppliers solely on the basis of electricity price.

  13. 17 CFR 240.14a-8 - Shareholder proposals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 1940. In order to avoid controversy, shareholders should submit their proposals by means, including... proposal, but only after it has notified you of the problem, and you have failed adequately to correct it... try to work out your differences with the company by yourself before contacting the Commission...

  14. Annual Reports to Shareholders: Historical Collections in Libraries

    ERIC Educational Resources Information Center

    Nixon, Judith M.

    2010-01-01

    The purpose of this article is to describe the scope and depth of the historic corporate annual report collections in twelve academic/research libraries in North America. For many decades, a few major academic business libraries have been collecting and preserving corporate Annual Reports (ARS), the reports sent to shareholders documenting the…

  15. On the topological properties of the cross-shareholding networks of listed companies in China: Taking shareholders’ cross-shareholding relationships into account

    NASA Astrophysics Data System (ADS)

    Li, Huajiao; An, Haizhong; Gao, Xiangyun; Huang, Jiachen; Xu, Qun

    2014-07-01

    Shareholders are the owners of listed companies, and their relationships can directly affect the structure of the stock market. In this paper, we analyze the topological properties and evolution of the cross-shareholding networks of listed companies in the past 5 years in China from 2007 to 2011, an infrequently considered topic, by taking shareholders’ cross-shareholding relationships into account. This analysis arrives at a deeper insight into the inner characteristics of China’s stock market. We find that the cross-shareholding networks of listed companies with shareholders’ cross-shareholding relationships display statistical features that reveal the stock market’s complex relationships more precisely. In particular, the results show that when the shareholders’ cross-shareholding relationships are considered, first, the In-degree and Out-degree of the cross-shareholding networks follow power-law distribution and the R2 of the linear regression analysis of the cumulative degree distribution is relatively higher; second, the modularity of the communities is larger; finally, both the number of members of top-ranked communities and the number of communities that have a large number of members are larger than those of which only considering the relationships between shareholders and listed companies are taken into account. Such cross-shareholding networks analysis taking shareholders’ cross-shareholding relations into account would be a helpful tool for supervisory departments and for stock market researchers to grasp the inner cross-shareholding relationships of listed companies in China, and it will be also helpful for the further researches about the “agent problems” in the stock markets from a whole point of view.

  16. Facilitating submetering implementation. Final report

    SciTech Connect

    Bowers, M.A.

    1996-05-01

    Residential submetering is the measurement and billing of electric use in individual apartments in master-metered buildings. In master-metered building situations, residents do not bear electricity costs in proportion to consumption levels. As a result, studies have confirmed that residents in master-metered buildings tend to consume more electricity than residents with individual apartment metering, and have established electrical submetering as an effective energy conservation measure. The New York State Energy Research & Development Authority (NYSERDA) has commissioned a project called Facilitating Submetering Implementation to identify and analyze barriers to the implementation of residential electrical submetering in New York and to formulate recommendations that would facilitate the removal of these barriers, streamlining the process. Experienced professionals in the technical, legal, regulatory, analytical, financial, and other aspects of submetering were retained to interview key interested parties and conduct public forums. This and other data were then analyzed to ascertain the barriers to submetering and develop recommendations designed to reduce or eliminate these barriers. The key barriers to submetering implementation were found to be the Public Service Commission (PSC) requirement for a vote of a majority of shareholders (for coops and condos) and the high initial cost that cannot easily be recouped by owners of both rental and shareholder-owned buildings. The key recommendations are to repeal the voting requirement, maintain the utility incentives, adopt a uniform dispute resolution mechanism, and increase awareness through an Ad-hoc Submetering Committee and supporting educational materials. Other funding sources not fully available can also be made available with regulatory agency support.

  17. Who should set CEO pay? The press? Congress? Shareholders?

    PubMed

    Brownstein, A R; Panner, M J

    1992-01-01

    Populist fervor in an election year has transformed executive compensation from a business issue into a political one. Critics, led by Graef Crystal, author of In Search of Excess: The Overcompensation of American Executives, charge that CEOs are ripping off shareholders with their outrageous salaries while running U.S. corporations into the ground. Politicians claim overpaid CEOs are the root cause of the U.S. competitiveness problem. Add a recessionary business climate to the fact that some CEOs earn 130 times more than their lowest paid employees, and you have the makings of a populist rebellion. In a bid to appease voters, Congress is considering several bills that would limit the deductibility of "excessive executive salaries," the SEC has opened the issue to shareholder comment, and the Financial Accounting Standards Board is looking at new accounting standards for granting stock options to executives as part of company compensation schemes. Andrew R. Brownstein and Morris J. Panner say it's time to put the debate back where it belongs--in a business context. The real question is not are executives paid too much, but are shareholders getting their money's worth. Most U.S. corporations use stock compensation to link company long-term performance to executive salaries. And because of the staggering market performance of U.S. corporations in the 1980s, an overwhelming majority of CEOs are actually paid in line with their performance. Rather than cut executive pay, Brownstein and Panner suggest that corporations extend incentive-based compensation plans to all employees, thus narrowing the salary gap and establishing pay for performance at every level of the organization. PMID:10118002

  18. 26 CFR 1.883-4 - Qualified shareholder stock ownership test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Qualified shareholder stock ownership test. 1.883-4 Section 1.883-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-4 Qualified shareholder stock ownership test. (a) General rule....

  19. 26 CFR 1.883-4 - Qualified shareholder stock ownership test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Qualified shareholder stock ownership test. 1.883-4 Section 1.883-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.883-4 Qualified shareholder stock ownership test. (a) General rule. A...

  20. 17 CFR 274.128 - Form N-CSR, certified shareholder report.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 3 2013-04-01 2013-04-01 false Form N-CSR, certified shareholder report. 274.128 Section 274.128 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED) FORMS PRESCRIBED UNDER THE INVESTMENT COMPANY ACT OF 1940 Forms for Reports § 274.128 Form N-CSR, certified shareholder report....

  1. 26 CFR 1.1367-1 - Adjustments to basis of shareholder's stock in an S corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Adjustments to basis of shareholder's stock in an S corporation. 1.1367-1 Section 1.1367-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1367-1 Adjustments...

  2. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Adjustments to basis of indebtedness to shareholder. 1.1367-2 Section 1.1367-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1367-2 Adjustments to basis...

  3. 26 CFR 1.857-9 - Information required in returns of shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Information required in returns of shareholders. 1.857-9 Section 1.857-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-9 Information required in returns of shareholders. (a) In...

  4. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... contained in 26 CFR part 1 revised April 1, 2005, then the prior rules will continue to apply to the extent... beginning after December 31, 1962, every person— (1) Who is a United States shareholder (as defined in...— (i) Such shareholder's pro rata share (determined under paragraph (b) of this section) of...

  5. 26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... elects to expense the entire cost of the property. Shareholder A owns 50 percent of the stock of... section 179 expense may not exceed $19,000 (the aggregate maximum cost that may be taken into account... necessity of filing a return (section 6012(a)) and the shareholder's gross income derived from...

  6. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income....

  7. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies....

  8. 77 FR 60959 - Basis of Indebtedness of S Corporations to Their Shareholders; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-05

    ..., 2012 (77 FR 39655) announced that a public hearing was scheduled for October 9, 2012, at 10 a.m. in the... Shareholders; Hearing Cancellation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of... S corporations to their shareholders. DATES: The public hearing originally scheduled for October...

  9. 77 FR 39655 - Basis of Indebtedness of S Corporations to Their Shareholders; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-05

    ..., June 12, 2012 (77 FR 34884) relating to basis of indebtedness of S corporations to their shareholders... subject of FR. Doc. 2012-14188, is corrected as follows: 1. On page 34884, column 2, in the preamble... Shareholders; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice...

  10. Quantitative Financial Analysis of Alternative Energy Efficiency Shareholder Incentive Mechanisms

    SciTech Connect

    Cappers, Peter; Goldman, Charles; Chait, Michele; Edgar, George; Schlegel, Jeff; Shirley, Wayne

    2008-08-03

    Rising energy prices and climate change are central issues in the debate about our nation's energy policy. Many are demanding increased energy efficiency as a way to help reduce greenhouse gas emissions and lower the total cost of electricity and energy services for consumers and businesses. Yet, as the National Action Plan on Energy Efficiency (NAPEE) pointed out, many utilities continue to shy away from seriously expanding their energy efficiency program offerings because they claim there is insufficient profit-motivation, or even a financial disincentive, when compared to supply-side investments. With the recent introduction of Duke Energy's Save-a-Watt incentive mechanism and ongoing discussions about decoupling, regulators and policymakers are now faced with an expanded and diverse landscape of financial incentive mechanisms, Determining the 'right' way forward to promote deep and sustainable demand side resource programs is challenging. Due to the renaissance that energy efficiency is currently experiencing, many want to better understand the tradeoffs in stakeholder benefits between these alternative incentive structures before aggressively embarking on a path for which course corrections can be time-consuming and costly. Using a prototypical Southwest utility and a publicly available financial model, we show how various stakeholders (e.g. shareholders, ratepayers, etc.) are affected by these different types of shareholder incentive mechanisms under varying assumptions about program portfolios. This quantitative analysis compares the financial consequences associated with a wide range of alternative incentive structures. The results will help regulators and policymakers better understand the financial implications of DSR program incentive regulation.

  11. 26 CFR 1.955-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Shareholder's pro rata share of amount of... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.955-1 Shareholder's pro rata share... States shareholder of a controlled foreign corporation must include in its gross income its pro...

  12. 12 CFR 215.9 - Disclosure of credit from member banks to executive officers and principal shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... individual for the purposes of determining principal shareholder status. (2) Related interest means: (i) Any... definitions apply: (1) Principal shareholder of a member bank means any person other than an insured bank, or... includes a person that controls a principal shareholder (e.g., a person that controls a bank...

  13. 26 CFR 1.1291-0 - Treatment of shareholders of certain passive foreign investment companies; table of contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Treatment of shareholders of certain passive... for Determining Capital Gains and Losses § 1.1291-0 Treatment of shareholders of certain passive....1291-1, 1.1291-9, and 1.1291-10. § 1.1291-1Taxation of U.S. persons that are shareholders of PFICs...

  14. 12 CFR 7.2007 - Filling vacancies and increasing board of directors other than by shareholder action.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... directors other than by shareholder action. 7.2007 Section 7.2007 Banks and Banking COMPTROLLER OF THE... vacancies and increasing board of directors other than by shareholder action. (a) Increasing board of directors. If authorized by the bank's articles of association, between shareholder meetings a majority...

  15. Duties to stakeholders amidst pressures from shareholders: lessons from an advisory panel on transplant policy.

    PubMed

    Mongoven, Ann M

    2003-08-01

    The distinction between stakeholders and shareholders frequently employed in business ethics can illuminate challenges faced by a bioethics advisory panel. I use the distinction to reflect back on the work of an advisory panel on which I served, a panel on US transplant policy. The panel hearings were akin to a shareholders' meeting, with many stakeholders absent. In addition to 'hearing out' the shareholders who were present, the panel had duties to absent stakeholders to insure their interests were included in public discussion. While panel efforts to include stakeholder perspectives rightfully framed its report, such duties should have framed its operating procedures more robustly. The stakeholder/shareholder distinction also offers a critical prism on the actual evolution of organ allocation policy, which the panel failed to influence. Current policy embodies a compromise among shareholders that obscures major stakeholder interests. This results in under-attention to likely medical benefit of transplant, compared to other allocation criteria. Recognition of duties to stakeholders amidst pressures of shareholders complicates the notion of 'consensus' for an advisory panel. Consensus framed on terms defined only by shareholders, not stakeholders, may be an inadequate measure of public interest. PMID:14567390

  16. 26 CFR 1.1298-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... paying the tax and interest due on the excess distribution. A shareholder that makes the deemed dividend.... person that is a shareholder of a former PFIC. 1.1298-3 Section 1.1298-3 Internal Revenue INTERNAL.... person that is a shareholder of a former PFIC. (a) In general. A shareholder (as defined in §...

  17. 77 FR 34884 - Basis of Indebtedness of S Corporations to Their Shareholders

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-12

    ...); Estate of Mixon v. U.S., 464 F.2d 394, 402 (5th Cir. 1972) (discussion of factors indicative that debt is... extent the shareholder actually performs under the guarantee. See, for example, Estate of Leavitt v....

  18. Facilitating Facilitators: Enhancing PBL through a Structured Facilitator Development Program

    ERIC Educational Resources Information Center

    Salinitri, Francine D.; Wilhelm, Sheila M.; Crabtree, Brian L.

    2015-01-01

    With increasing adoption of the problem-based learning (PBL) model, creative approaches to enhancing facilitator training and optimizing resources to maintain effective learning in small groups is essential. We describe a theoretical framework for the development of a PBL facilitator training program that uses the constructivist approach as the…

  19. The Zen of Facilitation.

    ERIC Educational Resources Information Center

    Killion, Joellen P.; Simmons, Lynn A.

    1992-01-01

    Distinguishes between training and facilitation, examines the belief system of a facilitator, and shares a process for moving from the familiar mind-set of the trainer to the zen (the practice of seeking the truth) of facilitation. (GLR)

  20. To Sell or Not to Sell? Behavior of Shareholders During Price Collapses

    NASA Astrophysics Data System (ADS)

    Roehner, Bertrand M.

    It is a common belief that the behavior of shareholders depends upon the direction of price fluctuations: if prices increase they buy, if prices decrease they sell. That belief, however, is more based on ``common sense'' than on facts. In this paper, we present evidence for a specific class of shareholders which shows that the actual behavior of shareholders can be markedly different. For instance, they may continue to buy despite a prolonged fall in prices or they may sell even though prices climb. A closer analysis shows that a substantial proportion of investors are more influenced by the ``general social climate'' than by actual price changes. The percentage of speculative investors who optimize their portfolio on a monthly basis can be estimated and turns out to be about 5 to 10%. The results presented in this paper can be of usefulness in order to test the assumptions or the results of market simulations and models.

  1. 12 CFR 620.6 - Disclosures in the annual report to shareholders relating to directors and senior officers.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... shareholders relating to directors and senior officers. 620.6 Section 620.6 Banks and Banking FARM CREDIT... the annual report to shareholders relating to directors and senior officers. (a) General. (1) List the names of all directors and senior officers of the institution, indicating the position title and term...

  2. 12 CFR 620.6 - Disclosures in the annual report to shareholders relating to directors and senior officers.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... shareholders relating to directors and senior officers. 620.6 Section 620.6 Banks and Banking FARM CREDIT... the annual report to shareholders relating to directors and senior officers. (a) General. (1) List the names of all directors and senior officers of the institution, indicating the position title and term...

  3. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... by the domestic shareholder prior to January 1, 1965, see § 1.902-5 as contained in the 26 CFR part 1... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Credit for domestic corporate shareholder of a... the foreign corporation beginning before January 1, 1987. 1.902-3 Section 1.902-3 Internal...

  4. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by the domestic shareholder prior to January 1, 1965, see § 1.902-5 as contained in the 26 CFR part 1... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Credit for domestic corporate shareholder of a... the foreign corporation beginning before January 1, 1987. 1.902-3 Section 1.902-3 Internal...

  5. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by the domestic shareholder prior to January 1, 1965, see § 1.902-5 as contained in the 26 CFR part 1... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Credit for domestic corporate shareholder of a... the foreign corporation beginning before January 1, 1987. 1.902-3 Section 1.902-3 Internal...

  6. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... by the domestic shareholder prior to January 1, 1965, see § 1.902-5 as contained in the 26 CFR part 1... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Credit for domestic corporate shareholder of a... the foreign corporation beginning before January 1, 1987. 1.902-3 Section 1.902-3 Internal...

  7. 26 CFR 1.955-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Shareholder's pro rata share of amount of... (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.955-1 Shareholder's pro rata share of amount of... controlled foreign corporation must include in its gross income its pro rata share (as determined...

  8. 26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Shareholder's pro rata share of a controlled...) INCOME TAXES Controlled Foreign Corporations § 1.956-1 Shareholder's pro rata share of a controlled... required to include in his gross income his pro rata share, as determined in accordance with paragraph...

  9. 26 CFR 1.956-1T - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested in United States property (temporary). 1.956-1T... TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.956-1T Shareholder's pro rata...

  10. 26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Limitations on deduction of passthrough items of an S corporation to its shareholders. 1.1366-2 Section 1.1366-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders §...

  11. 26 CFR 1.593-10 - Certain distributions to shareholders by a domestic building and loan association.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shareholder with respect to its stock and if the amount of such distribution is not allowable to the... shareholder with respect to its stock. For definition of the term property, see section 317(a). For... tax-exempt interest of $500. X's earnings and profits for 1963 (computed at the close of the...

  12. 26 CFR 1.1082-5 - Basis of property acquired by shareholder upon tax-free distribution under section 1081(c) (1) or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Basis of property acquired by shareholder upon... Exchanges in Obedience to S.e.c. Orders § 1.1082-5 Basis of property acquired by shareholder upon tax-free... shareholder in a corporation which is a registered holding company or a majority-owned subsidiary...

  13. 26 CFR 1.1366-4 - Special rules limiting the passthrough of certain items of an S corporation to its shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certain items of an S corporation to its shareholders. 1.1366-4 Section 1.1366-4 Internal Revenue INTERNAL... Corporations and Their Shareholders § 1.1366-4 Special rules limiting the passthrough of certain items of an S corporation to its shareholders. (a) Passthrough inapplicable to section 34 credit. Section 1.1366-1(a)...

  14. 78 FR 79650 - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-31

    ...In the Rules and Regulations section of this issue of the Federal Register, the IRS and the Department of the Treasury (Treasury Department) are issuing temporary regulations that provide guidance on determining the ownership of a passive foreign investment company (PFIC), the annual filing requirements for shareholders of PFICs, and an exclusion from certain filing requirement for......

  15. 26 CFR 1.883-4T - Qualified shareholder stock ownership test (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.883-4T Qualified shareholder stock...; and (3) Any other relevant information specified by the Form 1120-F, “U.S. Income Tax Return of a... Service (see § 601.601(d)(2) of this chapter)....

  16. 17 CFR 249.331 - Form N-CSR, certified shareholder report.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form N-CSR, certified shareholder report. 249.331 Section 249.331 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Required Under Sections 13 and 15(d) of the Securities Exchange Act of 1934 § 249.331 Form N-CSR,...

  17. 17 CFR 249.331 - Form N-CSR, certified shareholder report.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 3 2012-04-01 2012-04-01 false Form N-CSR, certified shareholder report. 249.331 Section 249.331 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Required Under Sections 13 and 15(d) of the Securities Exchange Act of 1934 § 249.331 Form N-CSR,...

  18. 26 CFR 1.852-7 - Additional information required in returns of shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Additional information required in returns of... Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails... income tax return a statement showing, to the best of his knowledge and belief— (a) The number of...

  19. 26 CFR 1.852-7 - Additional information required in returns of shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Additional information required in returns of... Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails... income tax return a statement showing, to the best of his knowledge and belief— (a) The number of...

  20. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  1. 17 CFR 249.331 - Form N-CSR, certified shareholder report.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Form N-CSR, certified shareholder report. 249.331 Section 249.331 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Required Under Sections 13 and 15(d) of the Securities Exchange Act of 1934 § 249.331 Form N-CSR,...

  2. 78 FR 79602 - Definitions and Reporting Requirements for Shareholders of Passive Foreign Investment Companies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-31

    ... Revenue Code (``Code'') set forth three tax regimes for shareholders that own stock of a PFIC: (i) the... (``QEF'') rules under section 1293; and (iii) the mark to market (``MTM'') rules under section 1296. In... PFIC or recognizes gain derived from a disposition of stock in a PFIC that is treated as an...

  3. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  4. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  5. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  6. 26 CFR 1.883-4 - Qualified shareholder stock ownership test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Qualified shareholder stock ownership test. 1... stock ownership test. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1... will not be considered to satisfy the stock ownership test of § 1.883-1(c)(2) pursuant to this...

  7. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Foreign tax credit allowed to shareholders. 1.853-1 Section 1.853-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-1 Foreign tax...

  8. 17 CFR 270.30d-1 - Filing of copies of reports to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.30d-1 Filing of copies of reports to shareholders. A registered management investment company, other than a small business investment company... business investment company registered on Form N-5 that is required to file annual and quarterly...

  9. 26 CFR 1.1254-4 - Special rules for S corporations and their shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Disposition of natural resource recapture property other than oil and gas property. A and B are equal... as ordinary income under section 1254. Example 2. Disposition of oil and gas property the adjusted... shareholders in Y, an S corporation. On January 1, 1997, Y acquires for $150,000 an undeveloped oil and...

  10. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., and certain oil and gas depletion deductions) exceed the basis of a shareholder's stock in the... oil and gas depletion deductions—there is no nonseparately computed loss) is $10,000. Corporation S...(a)(1) (relating to income items and excess deduction for depletion) exceed the items described...

  11. 26 CFR 1.1254-4 - Special rules for S corporations and their shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Special rules for S corporations and their shareholders. 1.1254-4 Section 1.1254-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1254-4 Special rules...

  12. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., and certain oil and gas depletion deductions) exceed the basis of a shareholder's stock in the... oil and gas depletion deductions—there is no nonseparately computed loss) is $10,000. Corporation S...(a)(1) (relating to income items and excess deduction for depletion) exceed the items described...

  13. 26 CFR 1.1367-2 - Adjustments to basis of indebtedness to shareholder.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., and certain oil and gas depletion deductions) exceed the basis of a shareholder's stock in the... oil and gas depletion deductions—there is no nonseparately computed loss) is $10,000. Corporation S...(a)(1) (relating to income items and excess deduction for depletion) exceed the items described...

  14. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1...

  15. 76 FR 78182 - Application of the Segregation Rules to Small Shareholders; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-16

    ...-149625-10) that was published in the Federal Register on Wednesday, November 23, 2011 (76 FR 72362... of proposed rulemaking (REG- 149625-10), which was the subject of FR Doc. 2011-30290, is corrected as... Shareholders; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice...

  16. Identification of shareholder ethics and responsibilities in online reverse auctions for construction projects.

    PubMed

    Hatipkarasulu, Yilmaz; Gill, James H

    2004-04-01

    The increasing number of companies providing internet services and auction tools helped popularize the online reverse auction trend for purchasing commodities and services in the last decade. As a result, a number of owners, both public and private, accepted the online reverse auctions as the bidding technique for their construction projects. Owners, while trying to minimize their costs for construction projects, are also required to address their ethical responsibilities to the shareholders. In the case of online reverse auctions for construction projects, the ethical issues involved in the bidding technique directly reflects on the owner's ethical and social responsibilities to their shareholders. The goal of this paper is to identify the shareholder ethics and responsibilities in online reverse auctions for construction projects by analyzing the ethical issues for the parties involved in the process. The identification of the ethical issues and responsibilities requires clear definition and understanding of professional ethics and the roles of the involved parties. In this paper, first, the concept of professional ethics and social responsibility is described in a general form. To illustrate the ethical issues and responsibilities, a sample case of bidding for a construction project using online reverse auction techniques is presented in which the shareholders were actively involved in questioning the ethical issues. The issues involved in the bidding process and their reflection on the shareholder responsibilities are described and analyzed for each stage of the process. A brief discussion of the overall process is also included to address the general ethical issues involved in online reverse auctions. PMID:15152854

  17. The shareholding similarity of the shareholders of the worldwide listed energy companies based on a two-mode primitive network and a one-mode derivative holding-based network

    NASA Astrophysics Data System (ADS)

    Li, Huajiao; Fang, Wei; An, Haizhong; Yan, LiLi

    2014-12-01

    Two-mode and multi-mode networks represent new directions of simulating a complex network that can simulate the relationships among the entities more precisely. In this paper, we constructed two different levels of networks: one is the two-mode primitive networks of the energy listed companies and their shareholders on the basis of the two-mode method of complex theory, and the other is the derivative one-mode holding-based network based on the equivalence network theory. We calculated two different topological characteristics of the two networks, that is, the out-degree of the actor nodes of the two-mode network (9003 nodes) and the weights of the edges of the one-mode network (619,766 edges), and we analyzed the distribution features of both of the two topological characteristics. In this paper, we define both the weighted and un-weighted Shareholding Similarity Coefficient, and using the data of the worldwide listed energy companies and their shareholders as empirical study subjects, we calculated and compared both the weighted and un-weighted shareholding similarity coefficient of the worldwide listed energy companies. The result of the analysis indicates that (1) both the out-degree of the actor nodes of the two-mode network and the weights of the edges of the one-mode network follow a power-law distribution; (2) there are significant differences between the weighted and un-weighted shareholding similarity coefficient of the worldwide listed energy companies, and the weighted shareholding similarity coefficient is of greater regularity than the un-weighted one; (3) there are a vast majority of shareholders who hold stock in only one or a few of the listed energy companies; and (4) the shareholders hold stock in the same listed energy companies when the value of the un-weighted shareholding similarity coefficient is between 0.4 and 0.8. The study will be a helpful tool to analyze the relationships of the nodes of the one-mode network, which is constructed based

  18. 26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., noncapital, nondeductible expenses, and certain oil and gas depletion deductions) for the taxable year. In so..., nondeductible expenses and certain oil and gas depletion deductions, the shareholder also disregards...

  19. 26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., noncapital, nondeductible expenses, and certain oil and gas depletion deductions) for the taxable year. In so..., nondeductible expenses and certain oil and gas depletion deductions, the shareholder also disregards...

  20. 26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., noncapital, nondeductible expenses, and certain oil and gas depletion deductions) for the taxable year. In so..., nondeductible expenses and certain oil and gas depletion deductions, the shareholder also disregards...

  1. 26 CFR 1.1291-0 - Treatment of shareholders of certain passive foreign investment companies; table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign investment companies; table of contents. 1.1291-0 Section 1.1291-0 Internal Revenue INTERNAL...) Special Rules for Determining Capital Gains and Losses § 1.1291-0 Treatment of shareholders of certain... for §§ 1.1291-1, 1.1291-9, and 1.1291-10. § 1.1291-1Taxation of U.S. persons that are shareholders...

  2. 26 CFR 1.1291-0 - Treatment of shareholders of certain passive foreign investment companies; table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... foreign investment companies; table of contents. 1.1291-0 Section 1.1291-0 Internal Revenue INTERNAL...) Special Rules for Determining Capital Gains and Losses § 1.1291-0 Treatment of shareholders of certain... for §§ 1.1291-1, 1.1291-9, and 1.1291-10. § 1.1291-1Taxation of U.S. persons that are shareholders...

  3. A Facilitation Performance Aid.

    ERIC Educational Resources Information Center

    Chevalier, Roger

    1997-01-01

    Presents a guide, derived from the Situational Leadership model, which describes the process that should be used in facilitating a group discussion. The process includes preparation, assessment, diagnosis, prescription, development, reinforcement, and follow-up. Three figures depict the Situational Leadership model, the facilitation process, and…

  4. ADA--covered entities--shareholder-directors as employees. Clackamas Gastroenterology Associates v. Deborah Wells.

    PubMed

    2004-01-01

    Control is the touchstone for determining whether an individual is an employee for the purpose of determining if a business entity is a "covered entity" subject to Americans with Disabilities Act (ADA). Thus, if shareholder-directors operate independently and manage the business, they are proprietors and not employees, but if they are subject to the firm's control, they are employees. All the incidents of the relationship must be considered with no one factor being decisive. The Equal Employment Opportunity Commission's (EEOC's) six relevant factors provide the guidelines. PMID:15453202

  5. Understanding Facilitation: Theory and Principles.

    ERIC Educational Resources Information Center

    Hogan, Christine

    This book introduces newcomers to the concept of facilitation, and it presents a critical analysis of established and current theory on facilitation for existing practitioners. The following are among the topics discussed: (1) emergence of the field of facilitation; (2) development of facilitation in management; (3) development of facilitation in…

  6. 26 CFR 1.1297-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 1291 unless the shareholder makes a purging election under section 1298(b)(1). A purging election...)(2) allows a shareholder to purge the continuing PFIC taint by either making a deemed sale election... under section 1297(e). (e) Late purging elections requiring special consent—(1) In general. This...

  7. 26 CFR 1.955A-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Shareholder's pro rata share of amount of... Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in... of such controlled foreign corporation must include in his gross income his pro rata share of...

  8. 26 CFR 1.6035-1 - Returns of U.S. officers, directors and 10-percent shareholders of foreign personal holding...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-percent shareholders of foreign personal holding companies for taxable years beginning after September 3..., directors and 10-percent shareholders of foreign personal holding companies for taxable years beginning... personal holding company beginning after September 3, 1982, each United States citizen or resident who...

  9. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs...

  10. 26 CFR 1.6035-3 - Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... enactment of the Tax Equity and Fiscal Responsibility Act of 1982) and 26 CFR 1.6035-2 (Revised as of April... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Returns of 50-percent U.S. shareholders of... TAX (CONTINUED) INCOME TAXES Information Returns § 1.6035-3 Returns of 50-percent U.S. shareholders...

  11. Formation of Freirian Facilitators.

    ERIC Educational Resources Information Center

    Noble, Phyllis

    This paper is written for people who are already familiar with the philosophy and methodology of Paulo Freire's liberatory education and are interested in creating a formation program for adult education facilitators using his ideas. The author describes the paper as "a collection of thoughts, of things to consider," when organizing such a…

  12. The Inclusion Facilitator's Guide

    ERIC Educational Resources Information Center

    Jorgensen, Cheryl M.; Schuh, Mary C.; Nisbet, Jan

    2005-01-01

    Inclusion facilitators are educators who do more than teach children with disabilities--they advocate for change in schools and communities, sparking a passion for inclusion in teachers, administrators, and families and giving them the practical guidance they need to make it work. This is an essential new role in today's schools, and this guide…

  13. Action Research Facilitator's Handbook.

    ERIC Educational Resources Information Center

    Caro-Bruce, Cathy

    This handbook is a roadmap for action research facilitators to help groups as they work through the research process. It offers quotations, handouts, strategies, resources, and insights from actual experiences. The sections of the handbook follow the action research cycle, focusing on: "What is Action Research?"; "What is the Action Research…

  14. Facilitative Strategies in Action.

    ERIC Educational Resources Information Center

    Fuller, Thara M. A.; Haugabrook, Adrian K.

    2001-01-01

    Describes campus-based strategies to facilitate collaboration by examining the process of restructuring a division of student affairs as an educational partner with academic affairs. Describes three collaborative efforts at the University of Massachusetts Boston: the Beacon Leadership Project, the Diversity Research Initiative, and the Beacon…

  15. Facilitation of Adult Development

    ERIC Educational Resources Information Center

    Boydell, Tom

    2016-01-01

    Taking an autobiographical approach, I tell the story of my experiences facilitating adult development, in a polytechnic and as a management consultant. I relate these to a developmental framework of Modes of Being and Learning that I created and elaborated with colleagues. I connect this picture with a number of related models, theories,…

  16. Digging Deep for Meaning: A Critical Hermeneutic Analysis of CEO Letters to Shareholders in the Oil Industry.

    ERIC Educational Resources Information Center

    Prasad, Anshuman; Mir, Raza

    2002-01-01

    Uses the methodology of critical hermeneutics to analyze Chief Executive Officers' letters to shareholders in the United States petroleum industry during the 1970s and 1980s. Suggests these letters were deployed to produce a certain attitude toward OPEC (Organization of Petroleum Exporting Countries) among their readers that deflected attention of…

  17. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section 1.902-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from...

  18. 29 CFR 2509.08-2 - Interpretive bulletin relating to the exercise of shareholder rights and written statements of...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 9 2012-07-01 2012-07-01 false Interpretive bulletin relating to the exercise of shareholder rights and written statements of investment policy, including proxy voting policies or guidelines. 2509.08-2 Section 2509.08-2 Labor Regulations Relating to Labor (Continued) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR...

  19. 26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., noncapital, nondeductible expenses, and certain oil and gas depletion deductions) for the taxable year. In so..., nondeductible expenses and certain oil and gas depletion deductions, the shareholder also disregards decreases... be made according to any reasonable method, including a method based on the relative fair...

  20. 29 CFR 2509.08-2 - Interpretive bulletin relating to the exercise of shareholder rights and written statements of...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... the guidance set forth in interpretive bulletin 94-2 (29 CFR 2509.94-2). (1) Proxy Voting The... 29 Labor 9 2010-07-01 2010-07-01 false Interpretive bulletin relating to the exercise of... SECURITY ACT OF 1974 § 2509.08-2 Interpretive bulletin relating to the exercise of shareholder rights...

  1. The Rhetoric of the Annual Report: A Comparison of How Healthy and Troubled Corporations Communicate to Their Shareholders.

    ERIC Educational Resources Information Center

    Stegman, John D.

    In order to compare how healthy and troubled corporations communicate with their shareholders, a study examined the narrative of the 1982 annual report of 50 of America's best-run corporations (as compiled by Thomas Peters and Robert Waterman for their book, "In Search of Excellence"). The focus was on the letter to the stockholders--the best-read…

  2. 17 CFR 240.14a-21 - Shareholder approval of executive compensation, frequency of votes for approval of executive...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this chapter) about the registrant's compensation policies and practices as they relate to risk management and risk-taking incentives, these policies and practices would not be subject to the shareholder vote required by paragraph (a) of this section. To the extent that risk considerations are a...

  3. 17 CFR 240.14a-21 - Shareholder approval of executive compensation, frequency of votes for approval of executive...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of golden parachute compensation. 240.14a-21 Section 240.14a-21 Commodity and Securities Exchanges... executive compensation and shareholder approval of golden parachute compensation. (a) If a solicitation is... executive compensation. 2. If a registrant includes disclosure of golden parachute compensation...

  4. 17 CFR 240.14a-21 - Shareholder approval of executive compensation, frequency of votes for approval of executive...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of golden parachute compensation. 240.14a-21 Section 240.14a-21 Commodity and Securities Exchanges... executive compensation and shareholder approval of golden parachute compensation. (a) If a solicitation is... executive compensation. 2. If a registrant includes disclosure of golden parachute compensation...

  5. 17 CFR 240.14a-21 - Shareholder approval of executive compensation, frequency of votes for approval of executive...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of golden parachute compensation. 240.14a-21 Section 240.14a-21 Commodity and Securities Exchanges... executive compensation and shareholder approval of golden parachute compensation. (a) If a solicitation is... executive compensation. 2. If a registrant includes disclosure of golden parachute compensation...

  6. 12 CFR 563.43 - Loans by savings associations to their executive officers, directors and principal shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CFR part 215), in the same manner and to the same extent as if the association were a bank and a... subsidiary means a “subsidiary” that is controlled by the savings association within the meaning of 12 CFR... executive officers, directors and principal shareholders. 563.43 Section 563.43 Banks and Banking OFFICE...

  7. 12 CFR 337.3 - Limits on extensions of credit to executive officers, directors, and principal shareholders of...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... officers of a bank's parent bank holding company and executive officers of any other subsidiary of that bank holding company from the definition of executive officer for the purposes of complying with the... principal shareholders of insured nonmember banks. (a) With the exception of 12 CFR 215.5(b),...

  8. Gradualness facilitates knowledge refinement.

    PubMed

    Rada, R

    1985-05-01

    To facilitate knowledge refinement, a system should be designed so that small changes in the knowledge correspond to small changes in the function or performance of the system. Two sets of experiments show the value of small, heuristically guided changes in a weighted rule base. In the first set, the ordering among numbers (reflecting certainties) makes their manipulation more straightforward than the manipulation of relationships. A simple credit assignment and weight adjustment strategy for improving numbers in a weighted, rule-based expert system is presented. In the second set, the rearrangement of predicates benefits from additional knowledge about the ``ordering'' among predicates. A third set of experiments indicates the importance of the proper level of granularity when augmenting a knowledge base. Augmentation of one knowledge base by analogical reasoning from another knowledge base did not work with only binary relationships, but did succeed with ternary relationships. To obtain a small improvement in the knowledge base, a substantial amount of structure had to be treated as a unit. PMID:21869290

  9. Facilitating post traumatic growth

    PubMed Central

    Turner, de Sales; Cox, Helen

    2004-01-01

    Background Whilst negative responses to traumatic injury have been well documented in the literature, there is a small but growing body of work that identifies posttraumatic growth as a salient feature of this experience. We contribute to this discourse by reporting on the experiences of 13 individuals who were traumatically injured, had undergone extensive rehabilitation and were discharged from formal care. All participants were injured through involvement in a motor vehicle accident, with the exception of one, who was injured through falling off the roof of a house. Methods In this qualitative study, we used an audio-taped in-depth interview with each participant as the means of data collection. Interviews were transcribed verbatim and analysed thematically to determine the participants' unique perspectives on the experience of recovery from traumatic injury. In reporting the findings, all participants' were given a pseudonym to assure their anonymity. Results Most participants indicated that their involvement in a traumatic occurrence was a springboard for growth that enabled them to develop new perspectives on life and living. Conclusion There are a number of contributions that health providers may make to the recovery of individuals who have been traumatically injured to assist them to develop new views of vulnerability and strength, make changes in relationships, and facilitate philosophical, physical and spiritual growth. PMID:15248894

  10. Shareholding relationships in the Euro Area banking market: A network perspective

    NASA Astrophysics Data System (ADS)

    Pecora, Nicolò; Spelta, Alessandro

    2015-09-01

    In this paper we analyze the topological properties of the network of the Euro Area banking market network, with the primary aim of assessing the importance of a bank in the financial system with respect to ownership and control of other credit institutions. The network displays power law distributions in both binary and weighted degree metrics indicating a robust yet fragile structure and a direct link between an increase of control diversification and a rise in the market power. Therefore while in good time the network is seemingly robust, in bad times many banks can simultaneously go into distress. This behavior paves the way for Central bank's actions. In particular we investigate whether the Single Supervisory Mechanism introduced by the European Central Banks and based on banks' total asset is a good proxy to quantify their systemic importance. Results indicate that not all the financial institutions with high valued total assets are systemically important but only few of them. Moreover the network structure reveals that control is highly concentrated, with few important shareholders approximately controlling a separate subset of banks.

  11. Americans with Disabilities Act: physician-shareholder practice groups and ADA compliance.

    PubMed

    Odem, Nathan; Blanck, Peter

    2003-02-01

    This article examines the application of Americans with Disabilities Act requirements to professional associations like physician practice groups. In general, employers with 15 or more full-time employees must comply with the Act. However, the definition of an employee is sometimes unclear, especially as applied to business entities commonly used by physician practice groups. A recent case decided by the United States Court of Appeals for the Ninth Circuit held that physician-shareholders of a professional corporation are employees for Americans with Disabilities Act coverage purposes. Analogous cases in other federal circuits have held differently, likening the "owners" of professional corporations to partners in a partnership, who are not considered employees. Similar questions arise for popular business entities, such as Limited Liability Companies and Limited Liability Partnerships. This article discusses the nature of the business forms commonly used by physician practice groups and how their characteristics impact employee status for Americans with Disabilities Act coverage. It then suggests that examination is useful beyond business formation characteristics to the purpose of the Americans with Disabilities Act and other employment antidiscrimination statutes. PMID:12567039

  12. Shareholder Value and the Performance of a Large Nursing Home Chain

    PubMed Central

    Kitchener, Martin; O'Meara, Janis; Brody, Ab; Lee, Hyang Yuol; Harrington, Charlene

    2008-01-01

    Objective To analyze corporate governance arrangements and quality and financial performance outcomes among large multi-facility nursing home corporations (chains) that pursue stakeholder value (profit maximization) strategies. Study Design To establish a foundation of knowledge about the focal phenomenon and processes, we conducted an historical (1993–2005) case study of one of the largest chains (Sun Helathcare Inc.) that triangulated qualitative and quantitative data sources. Data Sources Two main sets of information were compared: (1) corporate sources including Sun's Security Exchange Commission (SEC) Form 10-K annual reports, industry financial reports, and the business press; and (2) external sources including, legal documents, press reports, and publicly available California facility cost reports and quality data. Principal Findings Shareholder value was pursued at Sun through three inter-linked strategies: (1) rapid growth through debt-financed mergers; (2) labor cost constraint through low nurse staffing levels; and (3) a model of corporate governance that views sanctions for fraud and poor quality as a cost of business. Conclusions Study findings and evidence from other large nursing home chains underscore calls from the Institute of Medicine and other bodies for extended oversight of the corporate governance and performance of large nursing home chains. PMID:18454781

  13. Facilitating Dialogues about Racial Realities

    ERIC Educational Resources Information Center

    Quaye, Stephen John

    2014-01-01

    Background/Context: Facilitating dialogues about racial issues in higher education classroom settings continues to be a vexing problem facing postsecondary educators. In order for students to discuss race with their peers, they need skilled facilitators who are knowledgeable about racial issues and able to support students in these difficult…

  14. The Essential Elements of Facilitation.

    ERIC Educational Resources Information Center

    Priest, Simon; Gass, Michael; Gillis, Lee

    Most organizations find it difficult to implement change, and only about 10 percent of learning from training and development experiences is actually applied in the workplace. This book advocates facilitation as a means of enhancing change and increasing productivity. Facilitation engages employees by enhancing the processes associated with their…

  15. Collinear facilitation in color vision.

    PubMed

    Huang, Pi-Chun; Mullen, Kathy T; Hess, Robert F

    2007-01-01

    The detection of a luminance-defined Gabor is improved by two high contrast, aligned, flanking Gabors, an effect termed collinear facilitation. We investigate whether this facilitation also occurs for isoluminant chromatic stimuli, and whether it can occur for chromatic targets with luminance flanks and vice versa. We measured collinear facilitation for Gabor stimuli (0.75 cpd, 1 octave bandwidth) of three different contrast types: achromatic, red-green that isolates the L/M-cone opponent mechanism, and blue-yellow that isolates the S-cone opponent mechanism. Three conditions were investigated: (1) target and flanks all of the same contrast type and spatial phase; (2) target and flanks of the same contrast type but opposite phases (0 degrees and 180 degrees ); and (3) target and flanks of different contrast types (chromatic with achromatic contrast) and two opposite phase combinations. We find that a similar degree of collinear facilitation occurs for the isoluminant chromatic stimuli as for the achromatic stimuli, and all exhibit phase dependency. Facilitation did not occur, however, between chromatic and achromatic target and flanking stimuli. This suggests that at the level of collinear facilitation, the chromatic and the achromatic postreceptoral mechanisms have their own spatial interactions that are segregated from one another. PMID:17997661

  16. Empirical Assessment of Shareholder Incentive Mechanisms Designs under Aggressive Savings Goals: Case Study of a Kansas"Super-Utility"

    SciTech Connect

    Cappers, Peter; Goldman, Charles

    2009-08-03

    Achieving significant reductions in retail electric sales is becoming a priority for policymakers in many states and is echoed at the federal level with the introduction of legislation to establish a national energy efficiency resource standard. Yet, as the National Action Plan on Energy Efficiency (NAPEE) pointed out, many utilities continue to shy away from seriously expanding their energy efficiency program offerings because they claim there is insufficient profit motivation, or even a financial disincentive, when compared to supply-side investments. In response to an information request from the Kansas Corporation Commission staff, we conducted a financial analysis to assess the utility business case in Kansas for pursuing more aggressive energy efficiency that complies with recent state legislation. Kansas' utilities are vertically integrated and don't face retail competition. With historically low retail rates and modest experience with energy efficiency, the achievement of rapid and substantial sales reductions from energy efficiency will require a viable utility business model. Using a conglomerate of the three largest utilities in Kansas, we quantitatively illustrate the tradeoff between ratepayer and shareholder interests when a 1percent reduction in incremental sales is achieved through energy efficiency both with and without the impact of future carbon regulation. We then assess if the utility can be compensated in a manner that produces a sufficient business case but leaves an adequate amount of net resource benefits for ratepayers at a cost that is not overly burdensome. Finally, we show how several common shareholder incentive mechanisms would be designed to achieve this balance.

  17. Facilitation of learning: part 1.

    PubMed

    Warburton, Tyler; Trish, Houghton; Barry, Debbie

    2016-04-01

    This article, the fourth in a series of 11, discusses the context for the facilitation of learning. It outlines the main principles and theories for understanding the process of learning, including examples which link these concepts to practice. The practical aspects of using these theories in a practice setting will be discussed in the fifth article of this series. Together, these two articles will provide mentors and practice teachers with knowledge of the learning process, which will enable them to meet the second domain of the Nursing and Midwifery Council's Standards to Support Learning and Assessment in Practice on facilitation of learning. PMID:27050014

  18. SUPERFUND GROUNDWATER ISSUE - FACILITATED TRANSPORT

    EPA Science Inventory

    The Regional Superfund Ground Water Forum is a group of ground-water scientists representing EPA's Regional Superfund Offices, organized to exchange up to date information related to ground-water remediation at Superfund sites. Facilitated transport is an issue identified by the ...

  19. Facilitation of Mourning During Childhood.

    ERIC Educational Resources Information Center

    Kliman, Gilbert; And Others

    This paper discusses case studies of children psychologically disturbed by the death of parents or siblings. Illustrations of mourning facilitation were mainly gathered from 16 orphaned children, ages 3-14. Some techniques used in helping children mourn include: discussing physical details of the illness, discussing previous deaths of animals and…

  20. Facilitating Conditions for School Motivation.

    ERIC Educational Resources Information Center

    Yeung, Alexander Seeshing; McInerney, Dennis M.

    Primary and high school students (277 in grades 5-6; 615 in grades 7-12) in the United States (47 percent boys) responded to 26 items of the Facilitating Conditions Questionnaire (FCQ). Results indicate 7 distinct FCQ factors: perceived value of schooling; affect toward schooling; peer positive academic climate (Peer Positive); encouragement from…

  1. Producing gestures facilitates route learning.

    PubMed

    So, Wing Chee; Ching, Terence Han-Wei; Lim, Phoebe Elizabeth; Cheng, Xiaoqin; Ip, Kit Yee

    2014-01-01

    The present study investigates whether producing gestures would facilitate route learning in a navigation task and whether its facilitation effect is comparable to that of hand movements that leave physical visible traces. In two experiments, we focused on gestures produced without accompanying speech, i.e., co-thought gestures (e.g., an index finger traces the spatial sequence of a route in the air). Adult participants were asked to study routes shown in four diagrams, one at a time. Participants reproduced the routes (verbally in Experiment 1 and non-verbally in Experiment 2) without rehearsal or after rehearsal by mentally simulating the route, by drawing it, or by gesturing (either in the air or on paper). Participants who moved their hands (either in the form of gestures or drawing) recalled better than those who mentally simulated the routes and those who did not rehearse, suggesting that hand movements produced during rehearsal facilitate route learning. Interestingly, participants who gestured the routes in the air or on paper recalled better than those who drew them on paper in both experiments, suggesting that the facilitation effect of co-thought gesture holds for both verbal and nonverbal recall modalities. It is possibly because, co-thought gesture, as a kind of representational action, consolidates spatial sequence better than drawing and thus exerting more powerful influence on spatial representation. PMID:25426624

  2. Casebook of Selected State Facilitators.

    ERIC Educational Resources Information Center

    Network of Innovative Schools, Inc., Andover, MA.

    The U.S. Office of Education's National Diffusion Network is designed to transport and systematically promote the adoption of validated innovative programs throughout the nation. The 13 case studies in this publication are intended to provide a comprehensive overview of the state facilitator effort and accurately represent the range and diversity…

  3. 26 CFR 1.955A-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... previously excluded subpart F income withdrawn from investment in foreign base company shipping operations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.955A-1 Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign...

  4. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Rules for Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. (a)-(b) (c) Coordination with other PFIC rules. (1)-(2)...

  5. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Rules for Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. (a)-(b) (c) Coordination with other PFIC rules. (1)-(2)...

  6. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Rules for Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. (a)-(b) (c) Coordination with other PFIC rules. (1)-(2)...

  7. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Rules for Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. (a)-(b) (c) Coordination with other PFIC rules. (1)-(2)...

  8. 26 CFR 1.955A-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations. 1.955A-1 Section 1.955A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  9. 26 CFR 1.955A-1 - Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Shareholder's pro rata share of amount of... any taxable year beginning after December 31, 1975, from investment in foreign base company shipping..., 1975, and (3) the amount described in subparagraph (3) of this paragraph; or (B) The sum of the...

  10. Facilitating Facilitators to Facilitate, in Problem or Enquiry Based Learning Sessions

    ERIC Educational Resources Information Center

    Coelho, Catherine

    2014-01-01

    Problem based learning (PBL) has been used in dental education over the past 20 years and uses a patient case scenario to stimulate learning in a small group setting, where a trained facilitator does not teach but guides the group to bring about deep contextualized learning, to be empathetic to each other and to encourage fair and equitable…

  11. The menopause: stressors and facilitators.

    PubMed Central

    el-Guebaly, N; Atchison, B; Hay, W

    1984-01-01

    Between about ages 40 and 55 years, women experience a transition known as the menopause, which marks the end of their childbearing years. Although the most striking feature of the menopause is the cessation of menstruation, other biologic and psychosocial events occur and can be classified as stressors and "facilitators". For a predisposed group of women the stressors are likely to cause psychiatric disorders. At the same time, the facilitators are opportunities for personal growth and development. Physicians who understand both types of events during this phase of life and who are sensitive to the overall effects of ageing on marital partners can provide comprehensive care to the menopausal patient rather than automatically pursuing drug therapy (substitution hormonal therapy) alone. PMID:6488116

  12. Characteristic sounds facilitate visual search.

    PubMed

    Iordanescu, Lucica; Guzman-Martinez, Emmanuel; Grabowecky, Marcia; Suzuki, Satoru

    2008-06-01

    In a natural environment, objects that we look for often make characteristic sounds. A hiding cat may meow, or the keys in the cluttered drawer may jingle when moved. Using a visual search paradigm, we demonstrated that characteristic sounds facilitated visual localization of objects, even when the sounds carried no location information. For example, finding a cat was faster when participants heard a meow sound. In contrast, sounds had no effect when participants searched for names rather than pictures of objects. For example, hearing "meow" did not facilitate localization of the word cat. These results suggest that characteristic sounds cross-modally enhance visual (rather than conceptual) processing of the corresponding objects. Our behavioral demonstration of object-based cross-modal enhancement complements the extensive literature on space-based cross-modal interactions. When looking for your keys next time, you might want to play jingling sounds. PMID:18567253

  13. Counterfactual Thinking Facilitates Behavioral Intentions

    PubMed Central

    Smallman, Rachel; Roese, Neal J.

    2009-01-01

    People often ponder what might have been, and these counterfactual inferences have been linked to behavior regulation. Counterfactuals may enhance performance by either a content-specific pathway (via shift in behavioral intentions) and/or a content-neutral pathway (via mindsets or motivation). Three experiments provided new specification of the content-specific pathway. A sequential priming paradigm revealed that counterfactual judgments facilitated RTs to complete behavioral intention judgments relative to control judgments and to a no-judgment baseline (Experiment 1). This facilitation effect was found only for intention judgments that matched the information content of the counterfactual (Experiment 2) and only for intention judgments as opposed to a different judgment that nevertheless focused on the same information content (Experiment 3). These findings clarify the content-specific pathway by which counterfactuals influence behavior. PMID:20161221

  14. In Vivo Facilitated Diffusion Model

    PubMed Central

    Bauer, Maximilian; Metzler, Ralf

    2013-01-01

    Under dilute in vitro conditions transcription factors rapidly locate their target sequence on DNA by using the facilitated diffusion mechanism. However, whether this strategy of alternating between three-dimensional bulk diffusion and one-dimensional sliding along the DNA contour is still beneficial in the crowded interior of cells is highly disputed. Here we use a simple model for the bacterial genome inside the cell and present a semi-analytical model for the in vivo target search of transcription factors within the facilitated diffusion framework. Without having to resort to extensive simulations we determine the mean search time of a lac repressor in a living E. coli cell by including parameters deduced from experimental measurements. The results agree very well with experimental findings, and thus the facilitated diffusion picture emerges as a quantitative approach to gene regulation in living bacteria cells. Furthermore we see that the search time is not very sensitive to the parameters characterizing the DNA configuration and that the cell seems to operate very close to optimal conditions for target localization. Local searches as implied by the colocalization mechanism are only found to mildly accelerate the mean search time within our model. PMID:23349772

  15. How We Think and Talk about Facilitation

    ERIC Educational Resources Information Center

    Kato, Fumitoshi

    2010-01-01

    Over the past few years, the notion of "facilitation" has been increasingly gaining attention and acceptance in Japan, especially in the context of education and training. Today, Japanese educators think and talk about facilitation, even if it is not yet clear what facilitation is. Interestingly enough, the term "facilitation" does not exist in…

  16. Stochastic facilitation in the brain?

    NASA Astrophysics Data System (ADS)

    Ward, Lawrence M.; Greenwood, Priscilla E.

    2016-05-01

    We describe the context for three unsolved problems of noise in the brain as well as provide some new results relevant to one of them. The problems are: are neural oscillations better described as noisy limit cycles or as noise-driven quasicycles, does noise facilitate synchronization and information transmission in the brain, and do noise-driven spatial patterns (quasipatterns) coexist with noise-driven quasicycles in the brain? We provide a few new results indicating that, in models at least, spatial quasipatterns of quasicycles can occur, and resemble patterns observed in other areas, such as predator-prey systems and chemical reactions.

  17. Facilitation of learning: part 2.

    PubMed

    Warburton, Tyler; Houghton, Trish; Barry, Debbie

    2016-04-27

    The previous article in this series of 11, Facilitation of learning: part 1, reviewed learning theories and how they relate to clinical practice. Developing an understanding of these theories is essential for mentors and practice teachers to enable them to deliver evidence-based learning support. This is important given that effective learning support is dependent on an educator who possesses knowledge of their specialist area as well as the relevent tools and methods to support learning. The second domain of the Nursing and Midwifery Council's Standards to Support Learning and Assessment in Practice relates to the facilitation of learning. To fulfil this domain, mentors and practice teachers are required to demonstrate their ability to recognise the needs of learners and provide appropriate support to meet those needs. This article expands on some of the discussions from part 1 of this article and considers these from a practical perspective, in addition to introducing some of the tools that can be used to support learning. PMID:27191319

  18. Positive Emotion Facilitates Audiovisual Binding

    PubMed Central

    Kitamura, Miho S.; Watanabe, Katsumi; Kitagawa, Norimichi

    2016-01-01

    It has been shown that positive emotions can facilitate integrative and associative information processing in cognitive functions. The present study examined whether emotions in observers can also enhance perceptual integrative processes. We tested 125 participants in total for revealing the effects of emotional states and traits in observers on the multisensory binding between auditory and visual signals. Participants in Experiment 1 observed two identical visual disks moving toward each other, coinciding, and moving away, presented with a brief sound. We found that for participants with lower depressive tendency, induced happy moods increased the width of the temporal binding window of the sound-induced bounce percept in the stream/bounce display, while no effect was found for the participants with higher depressive tendency. In contrast, no effect of mood was observed for a simple audiovisual simultaneity discrimination task in Experiment 2. These results provide the first empirical evidence of a dependency of multisensory binding upon emotional states and traits, revealing that positive emotions can facilitate the multisensory binding processes at a perceptual level. PMID:26834585

  19. The Influence of Facilitator and Facilitation Characteristics on Participants' Ratings of Stepfamily Education

    ERIC Educational Resources Information Center

    Higginbotham, Brian J.; Myler, Cory

    2010-01-01

    We examine the relative importance of facilitator and facilitation characteristics on participant ratings of a stepfamily education program. Data from 48 facilitators and 598 participants suggest that quality facilitation is more meaningful to participants than whether facilitators have comparable demographic characteristics or life experiences.…

  20. Research on the relationships of the domestic mutual investment of China based on the cross-shareholding networks of the listed companies

    NASA Astrophysics Data System (ADS)

    Ma, Yuan-yuan; Zhuang, Xin-tian; Li, Ling-xuan

    2011-02-01

    Enterprises are the core power and the carriers to promote the country's economy developing sustainably and rapidly; the listed enterprises are the outstanding companies which can represent the economic level at the places where the enterprises are located, so we establish the cross-shareholding networks of the listed companies between 2002 and 2009, and then analyze the mutual investment at company-level, province-level and region-level. We have researched the overall trend of economic development and the overall tendency of capital flow of China in the recent 8 years based on the cross-shareholding networks, the influence of a global economic crisis on the stock markets and the overall economics of China in 2008 and the recovery of the economy after the economic crisis. Moreover, we analyze the variations of the cross-shareholding networks and the influence of the state-owned large and medium enterprises listing frequently on Chinese stock markets. We divide the provinces of China into 3 main categories according to their industrial situations. Though the analysis, we find that the wealth gap between the different areas is not significantly reduced even though the government has carried out strategies such as the Development of the West Regions and the Rejuvenation of Old Industrial Bases in Northeastern China. We analyze the cumulative distribution function of the degree of the vertices and use large amounts of data to do empirical analysis. The methods used include the hierarchical cluster analysis, regression analysis, etc.

  1. The Teacher and Town Planner as Facilitator.

    ERIC Educational Resources Information Center

    Peel, Deborah

    2000-01-01

    Discussion of theories of facilitation in teaching focuses on citizen participation and the role of the facilitator in town planning. Highlights include hierarchies of learning; student-centered learning; facilitating community participation; information technology skills and interpersonal skills; and a rationale for participation. (LRW)

  2. Facilitated IEP Meetings: An Emerging Practice

    ERIC Educational Resources Information Center

    Consortium for Appropriate Dispute Resolution in Special Education (CADRE), 2004

    2004-01-01

    To help special education planning teams reach agreements, several State Education Agencies (SEAs) provide the option of facilitated Individualized Education Program (IEP) meetings. The use of externally facilitated IEP meetings is growing nationally. When relationships between parents and schools are strained, facilitated meetings may be…

  3. Technologies and Techniques for Supporting Facilitated Video

    ERIC Educational Resources Information Center

    Linnell, Natalie

    2011-01-01

    Worldwide, demand for education of all kinds is increasing beyond the capacity to provide it. One approach that shows potential for addressing this demand is facilitated video. In facilitated video, an educator is recorded teaching, and that video is sent to a remote site where it is shown to students by a facilitator who creates interaction…

  4. Fungal phylogenetic diversity drives plant facilitation.

    PubMed

    Montesinos-Navarro, Alicia; Segarra-Moragues, J G; Valiente-Banuet, A; Verdú, M

    2016-06-01

    Plant-plant facilitation is a crucial ecological process, as many plant species (facilitated) require the presence of an established individual (nurse) to recruit. Some plant facilitative interactions disappear during the ontogenetic development of the facilitated plant but others persist, even when the two plants are adults. We test whether the persistence of plant facilitative interactions is explained by the phylogenetic diversity of mutualistic and non-mutualistic fungi that the nurse and the facilitated species add to the shared rhizosphere. We classify plant facilitative interactions as persistent and non-persistent interactions and quantify the phylogenetic diversity of mutualistic and non-mutualistic fungi added by the plant species to the shared rhizosphere. Our results show that the facilitated species add less phylogenetic diversity of non-mutualistic fungi when plant facilitative interactions persist than when they do not persist. However, persistent and non-persistent facilitative interactions did not differ in the phylogenetic diversity of mutualistic fungi added by the facilitated species to the shared rhizosphere. Finally, the fungal phylogenetic diversity added by the nurse to the shared rhizosphere did not differ between persistent and non-persistent interactions. This study suggests that considering the fungal associates of the plant species involved in facilitative interactions can shed light on the mechanisms of persistence for plant-plant interactions. PMID:26915080

  5. Evaluation of the Facilitated Communication Pilot

    ERIC Educational Resources Information Center

    Cooper-Martin, Elizabeth

    2014-01-01

    The Office of Special Education and Student Services asked the Office of Shared Accountability to evaluate the "Facilitated Communication Pilot." In facilitated communication (FC), people with communication impairments express themselves by typing with the aid of a communication partner, called a facilitator, who provides physical (and…

  6. Arousal facilitates involuntary eye movements.

    PubMed

    DiGirolamo, Gregory J; Patel, Neha; Blaukopf, Clare L

    2016-07-01

    Attention plays a critical role in action selection. However, the role of attention in eye movements is complicated as these movements can be either voluntary or involuntary, with, in some circumstances (antisaccades), these two actions competing with each other for execution. But attending to the location of an impending eye movement is only one facet of attention that may play a role in eye movement selection. In two experiments, we investigated the effect of arousal on voluntary eye movements (antisaccades) and involuntary eye movements (prosaccadic errors) in an antisaccade task. Arousal, as caused by brief loud sounds and indexed by changes in pupil diameter, had a facilitation effect on involuntary eye movements. Involuntary eye movements were both significantly more likely to be executed and significantly faster under arousal conditions (Experiments 1 and 2), and the influence of arousal had a specific time course (Experiment 2). Arousal, one form of attention, can produce significant costs for human movement selection as potent but unplanned actions are benefited more than planned ones. PMID:26928432

  7. Simple scale interpolator facilitates reading of graphs

    NASA Technical Reports Server (NTRS)

    Fetterman, D. E., Jr.

    1965-01-01

    Simple transparent overlay with interpolation scale facilitates accurate, rapid reading of graph coordinate points. This device can be used for enlarging drawings and locating points on perspective drawings.

  8. Peervention: Training Peer Facilitators for Prevention Education.

    ERIC Educational Resources Information Center

    Myrick, Robert D.; Folk, Betsy E.

    This book introduces students to the helping relationship and appropriate methods of responding to others through a variety of experiential training activities. The first chapter discusses the need for peer facilitators. The peer facilitator movement is traced to the 1970s, and the power of peer relationships is described. Four basic helping roles…

  9. A Guide to Facilitating Cases in Education.

    ERIC Educational Resources Information Center

    Miller, Barbara; Kantrov, Ilene

    This book for teachers, administrators, and central office staff provides guidelines for orchestrating and extending conversations among case users, with strategies for improving facilitators' effectiveness and a conceptual framework for understanding and acting in the role of facilitator. The book describes how to foster an entire professional…

  10. Facilitated Communication: The Clinical and Social Phenomenon.

    ERIC Educational Resources Information Center

    Shane, Howard C., Ed.

    This text explains the phenomenon of facilitated communication (FC) from an empirical, data-based, and/or clinical perspective. It is not a how-to-facilitate text, but one that explores the clinical and sociological reality of FC. A common theme running through each of the papers in the book is the question of FC's legitimacy. The papers reveal…

  11. Facilitator Talk in EAP Reading Classes

    ERIC Educational Resources Information Center

    Wilson, Kate

    2008-01-01

    Current sociocultural perspectives on language learning call on teachers to reinvent themselves in ways which facilitate student learning rather than transmit knowledge. For teachers, this means adopting new roles, and acquiring a new repertoire of teacher talk. This paper aims to further the work on facilitator talk begun by Clifton (2006) and…

  12. White Educators Facilitating Discussions about Racial Realities

    ERIC Educational Resources Information Center

    Quaye, Stephen John

    2012-01-01

    Facilitating democratic discussions about race among students in classroom environments continues to be a problem facing educators. When these discussions occur, they are facilitated mostly by faculty of color. However, given the underrepresentation of faculty of color within higher education institutions and that white students respond…

  13. 50 CFR 17.107 - Facilitating enforcement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Protection Areas § 17.107 Facilitating enforcement. Water vehicles operating in manatee sanctuary or refuge... 50 Wildlife and Fisheries 5 2010-10-01 2010-10-01 true Facilitating enforcement. 17.107 Section 17.107 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE...

  14. Parent Involvement Facilitators: Unlocking Social Capital Wealth

    ERIC Educational Resources Information Center

    Ferrara, Margaret M.

    2015-01-01

    This case study provides an overview of a family outreach intervention that supports student retention in school through a school-home communication link. This intervention structure, which employs staff appropriately called parent involvement facilitators (PIFs), is one that school districts have employed to facilitate family engagement in…

  15. Framing the Future: Workbased Learning Facilitation Tips.

    ERIC Educational Resources Information Center

    Australian National Training Authority, Melbourne.

    This resource provides tips to assist facilitators as they work with Australia's Framing the Future project teams. The 16 tips are about group selection; how to prepare for input; participant roles; how to use participants and observers; scribes and recorders; some ideas for launches and fun; praise! praise! praise!; making facilitation the key to…

  16. Reconceptualizing the Pedagogical Value of Student Facilitation

    ERIC Educational Resources Information Center

    Oztok, Murat

    2016-01-01

    Sustained discourse is critical to the learning potential of online courses. And, while research has surfaced many factors that mediate interaction, it further suggests that sustained interaction remains elusive. In this paper, I propose that student facilitation may have an impact on the quality of facilitators' interactions following a week of…

  17. Toward Facilitative Mentoring and Catalytic Interventions

    ERIC Educational Resources Information Center

    Smith, Melissa K.; Lewis, Marilyn

    2015-01-01

    In TESOL teacher mentoring, giving advice can be conceptualized as a continuum, ranging from directive to facilitative feedback. The goal, over time, is to lead toward the facilitative end of the continuum and specifically to catalytic interventions that encourage self-reflection and autonomous learning. This study begins by examining research on…

  18. Escaping Homelessness: Anticipated and Perceived Facilitators

    ERIC Educational Resources Information Center

    Patterson, Allisha; Tweed, Roger

    2009-01-01

    One study with two distinct sections was conducted to identify factors facilitating escape from homelessness. In Section 1, 58 homeless individuals rated possible facilitators of escape (factors they believed would help them become more independent and self-sufficient). In Section 2, 80 participants who had already exited homelessness rated the…

  19. Facilitator's Manual: Summer Transitions. Fifth Edition.

    ERIC Educational Resources Information Center

    Kuenzli, Linda A., Ed.

    A facilitator's manual for the Summer Transition Enrichment Program at Bowling Green State University is presented. The overall objectives of the program are: (1) to facilitate the transition of entering freshmen into the academic and cultural life of the university; and (2) to assist students in their personal growth and adjustment to the…

  20. 50 CFR 17.107 - Facilitating enforcement.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Protection Areas § 17.107 Facilitating enforcement. Water vehicles operating in manatee sanctuary or refuge... 50 Wildlife and Fisheries 8 2013-10-01 2013-10-01 false Facilitating enforcement. 17.107 Section 17.107 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE...

  1. 50 CFR 17.107 - Facilitating enforcement.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Protection Areas § 17.107 Facilitating enforcement. Water vehicles operating in manatee sanctuary or refuge... 50 Wildlife and Fisheries 8 2012-10-01 2012-10-01 false Facilitating enforcement. 17.107 Section 17.107 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE...

  2. 50 CFR 17.107 - Facilitating enforcement.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Protection Areas § 17.107 Facilitating enforcement. Water vehicles operating in manatee sanctuary or refuge... 50 Wildlife and Fisheries 8 2014-10-01 2013-10-01 true Facilitating enforcement. 17.107 Section 17.107 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE...

  3. A Model of Small Group Facilitator Competencies

    ERIC Educational Resources Information Center

    Kolb, Judith A.; Jin, Sungmi; Song, Ji Hoon

    2008-01-01

    This study used small group theory, quantitative and qualitative data collected from experienced practicing facilitators at three points of time, and a building block process of collection, analysis, further collection, and consolidation to develop a model of small group facilitator competencies. The proposed model has five components:…

  4. Illinois Statewide Facilitator Center. Final Performance Report.

    ERIC Educational Resources Information Center

    Illinois Statewide Facilitator Center, Metropolis.

    This report summarizes the activities of the Illinois Statewide Facilitator Center for fiscal year 1979. The Facilitator Center is the Illinois link in the National Diffusion Network (NDN) and assists educators in Illinois by providing improved educational opportunities through surveying school needs within the state and reviewing exemplary…

  5. The Role of Touch in Facilitated Communication.

    ERIC Educational Resources Information Center

    Kezuka, Emiko

    1997-01-01

    A study investigated the role of touch in the use of facilitated communication with Japanese individuals with autism. Five experiments were conducted involving a "telepathy game" using a rod with an attached strain gauge. Results found the facilitator's contact controlled the motor responses of the subjects. (Author/CR)

  6. Facilitating Reflective Thought in Novice Teachers.

    ERIC Educational Resources Information Center

    Pultorak, Edward G.

    1993-01-01

    This study examined the facilitation of reflection among novice teachers using three types of journal writing and reflective interviews to encourage novice teachers to reflect upon their teaching. The procedures solicited different types of reflection in the student teachers, suggesting that facilitation of teacher reflectivity is vital in teacher…

  7. Facilitated versus Non-Facilitated Online Case Discussions: Comparing Differences in Problem Space Coverage

    ERIC Educational Resources Information Center

    Ertmer, Peggy A.; Koehler, Adrie A.

    2015-01-01

    The facilitator plays a key role in guiding students' efforts during case discussions. However, few studies have compared differences in learning outcomes for students participating in facilitated versus non-facilitated discussions. In this research, we used "problem space coverage" as a learning measure to compare outcomes between…

  8. Facilitating Transfer in College Reading Programs.

    ERIC Educational Resources Information Center

    Nist, Sherrie; Simpson, Michele L.

    1987-01-01

    Gives three activities--journal writing, microteaching partners, and the PLAE model (planning, listing, activating, and evaluating)--that can facilitate learner independence and transfer of efficient and effective study strategies in college developmental reading programs. (NKA)

  9. Facilitating the discharge of patients with dementia.

    PubMed

    2016-09-01

    Significant numbers of older people with dementia use general hospital services, and facilitating the safe discharge of patients with poor cognition, impaired judgement, misperception or reduced risk awareness is challenging for many healthcare professionals. PMID:27581918

  10. Facilitating LOS Debriefings: A Training Manual

    NASA Technical Reports Server (NTRS)

    McDonnell, Lori K.; Jobe, Kimberly K.; Dismukes, R. Key

    1997-01-01

    This manual is a practical guide to help airline instructors effectively facilitate debriefings of Line Oriented Simulations (LOS). It is based on a recently completed study of Line Oriented Flight Training (LOFT) debriefings at several U.S. airlines. This manual presents specific facilitation tools instructors can use to achieve debriefing objectives. The approach of the manual is to be flexible so it can be tailored to the individual needs of each airline. Part One clarifies the purpose and objectives of facilitation in the LOS setting. Part Two provides recommendations for clarifying roles and expectations and presents a model for organizing discussion. Part Tree suggests techniques for eliciting active crew participation and in-depth analysis and evaluation. Finally, in Part Four, these techniques are organized according to the facilitation model. Examples of how to effectively use the techniques are provided throughout, including strategies to try when the debriefing objectives are not being fully achieved.

  11. Dream Deprivation and Facilitation with Hypnosis

    ERIC Educational Resources Information Center

    Albert, Ira B.; Boone, Donald

    1975-01-01

    The present study attempted to deprive human subjects of dreaming through the administration of a posthypnotic suggestion and to increase or facilitate dreaming through a second suggestion that was used with another group of subjects. (Author/RK)

  12. Categorical facilitation with equally discriminable colors.

    PubMed

    Witzel, Christoph; Gegenfurtner, Karl R

    2015-01-01

    This study investigates the impact of language on color perception. By categorical facilitation, we refer to an aspect of categorical perception, in which the linguistic distinction between categories affects color discrimination beyond the low-level, sensory sensitivity to color differences. According to this idea, discrimination performance for colors that cross a category border should be better than for colors that belong to the same category when controlling for low-level sensitivity. We controlled for sensitivity by using colors that were equally discriminable according to empirically measured discrimination thresholds. To test for categorical facilitation, we measured response times and error rates in a speeded discrimination task for suprathreshold stimuli. Robust categorical facilitation occurred for five out of six categories with a group of inexperienced observers, namely for pink, orange, yellow, green, and purple. Categorical facilitation was robust against individual variations of categories or the laterality of target presentation. However, contradictory effects occurred in the blue category, most probably reflecting the difficulty to control effects of sensory mechanisms at the green-blue boundary. Moreover, a group of observers who were highly familiar with the discrimination task did not show consistent categorical facilitation in the other five categories. This trained group had much faster response times than the inexperienced group without any speed-accuracy trade-off. Additional analyses suggest that categorical facilitation occurs when observers pay attention to the categorical distinction but not when they respond automatically based on sensory feed-forward information. PMID:26129860

  13. Physically facilitating drug-delivery systems

    PubMed Central

    Rodriguez-Devora, Jorge I; Ambure, Sunny; Shi, Zhi-Dong; Yuan, Yuyu; Sun, Wei; Xu, Tao

    2012-01-01

    Facilitated/modulated drug-delivery systems have emerged as a possible solution for delivery of drugs of interest to pre-allocated sites at predetermined doses for predefined periods of time. Over the past decade, the use of different physical methods and mechanisms to mediate drug release and delivery has grown significantly. This emerging area of research has important implications for development of new therapeutic drugs for efficient treatments. This review aims to introduce and describe different modalities of physically facilitating drug-delivery systems that are currently in use for cancer and other diseases therapy. In particular, delivery methods based on ultrasound, electrical, magnetic and photo modulations are highlighted. Current uses and areas of improvement for these different physically facilitating drug-delivery systems are discussed. Furthermore, the main advantages and drawbacks of these technologies reviewed are compared. The review ends with a speculative viewpoint of how research is expected to evolve in the upcoming years. PMID:22485192

  14. Facilitated diffusion buffers noise in gene expression

    PubMed Central

    Schoech, Armin P.; Zabet, Nicolae Radu

    2014-01-01

    Transcription factors perform facilitated diffusion (3D diffusion in the cytosol and 1D diffusion on the DNA) when binding to their target sites to regulate gene expression. Here, we investigated the influence of this binding mechanism on the noise in gene expression. Our results showed that, for biologically relevant parameters, the binding process can be represented by a two-state Markov model and that the accelerated target finding due to facilitated diffusion leads to a reduction in both the mRNA and the protein noise. PMID:25314467

  15. The Resourceful Facilitator: Teacher Leaders Constructing Identities as Facilitators of Teacher Peer Groups

    ERIC Educational Resources Information Center

    Allen, David

    2016-01-01

    The use of teacher peer groups is a prevalent strategy for school-based professional development and instructional improvement. Facilitation of such groups is an increasingly vital dimension of teacher leadership as a component of school improvement efforts. Drawing on a qualitative study of facilitation of teacher peer groups, the article…

  16. Facilitating Learning Spaces in Forum Theatre

    ERIC Educational Resources Information Center

    Rae, Jan

    2013-01-01

    Purpose: The purpose of this paper is to evaluate the extent to which forum theatre interventions can support non-hierarchical approaches to learning, development and change management initiatives in organisations. Design/methodology/approach: Semi-structured interviews were carried out with theatre consultancies, actors/facilitators,…

  17. Facilitated IEP Meetings. PHP-c90

    ERIC Educational Resources Information Center

    PACER Center, 2004

    2004-01-01

    To help special education planning teams reach agreements, the Minnesota Department of Education and the Minnesota Special Education Mediation Service (MNSEMS) provide the option of facilitated IEP meetings. This option is available for IEP (Individualized Education Program), IIIP (Individual Interagency Intervention Plan), and IFSP (Individual…

  18. Facilitative Leadership. ERIC Digest, Number 96.

    ERIC Educational Resources Information Center

    Lashway, Larry

    Influenced by leadership developments in the private sector, educational researchers have increasingly focused their attention on "transformational" models of leadership that emphasize collaboration and empowerment. The facilitative leader's role is to foster the involvement of employees at all different levels. This digest summarizes current…

  19. Sound Symbolism Facilitates Early Verb Learning

    ERIC Educational Resources Information Center

    Imai, Mutsumi; Kita, Sotaro; Nagumo, Miho; Okada, Hiroyuki

    2008-01-01

    Some words are sound-symbolic in that they involve a non-arbitrary relationship between sound and meaning. Here, we report that 25-month-old children are sensitive to cross-linguistically valid sound-symbolic matches in the domain of action and that this sound symbolism facilitates verb learning in young children. We constructed a set of novel…

  20. Microcomputers as Social Facilitators in Integrated Preschools.

    ERIC Educational Resources Information Center

    Spiegel-McGill, Phyllis; And Others

    1989-01-01

    The study compared the effects of different play conditions (microcomputer, remote-control robot, or no toys) on the amount of time four dyads of handicapped/nonhandicapped children would interact during structured play. Results suggested that microcomputers may serve as social facilitators for children with significant social and language…

  1. Generic Language Facilitates Children's Cross-Classification

    ERIC Educational Resources Information Center

    Nguyen, Simone P.; Gelman, A.

    2012-01-01

    Four studies examined the role of generic language in facilitating 4- and 5-year-old children's ability to cross-classify. Participants were asked to classify an item into a familiar (taxonomic or script) category, then cross-classify it into a novel (script or taxonomic) category with the help of a clue expressed in either generic or specific…

  2. 31 CFR 537.205 - Prohibited facilitation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Prohibited facilitation. 537.205 Section 537.205 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY BURMESE SANCTIONS REGULATIONS...

  3. Social Facilitation of Laughter in Children

    ERIC Educational Resources Information Center

    Chapman, Antony J.

    1973-01-01

    The present study is concerned primarily with demonstrating that laughter can be socially facilitated. It showed that children, presented aurally with laughter-provoking material, laugh more in the presence of a companion, whether or not the companion can hear the material. (Author/RK)

  4. Videoconferencing: A New Opportunity to Facilitate Learning

    ERIC Educational Resources Information Center

    Mader, Cheryl; Ming, Kavin

    2015-01-01

    The use of distance learning techniques as a means of delivering instruction in higher education classrooms has become increasingly popular with the growing diversity of today's college students. Videoconferencing has been used as a tool to facilitate the simultaneous communication of individuals across varying geographic regions through the use…

  5. Facilitating International Business Communication: A Global Perspective.

    ERIC Educational Resources Information Center

    Scott, James Calvert

    This document, which is intended for business educators at all levels, outlines two approaches to facilitating international business communication by adopting a global approach in business communication and related business education courses. In the first half of the document, the following steps in implementing the separate-course approach, are…

  6. Competency Based Vocational Education Workshop Facilitators Guide.

    ERIC Educational Resources Information Center

    Michigan State Univ., East Lansing. Michigan Center for Career and Technical Education.

    This workshop facilitator's guide is designed to inform professional staff about competency-based vocational education (CBVE) to help eligible persons on public assistance acquire competencies necessary for gainful employment in the following occupational areas: airline reservations and travel services; computer applications; dental care;…

  7. Facilitating Teaching and Learning across STEM Fields

    ERIC Educational Resources Information Center

    Ejiwale, James A.

    2012-01-01

    The reformation of the contents for instruction across STEM fields has changed the role of STEM educators from being a "dictator" in the classroom/laboratory to a facilitator of students' activities. More important, this new paradigm and professional orientation for STEM educators is no more limited to delivering instruction intuitively, but with…

  8. Facilitation of Retention by White Noise

    ERIC Educational Resources Information Center

    Baumeister, Alfred A.; Kistler, Doris

    1975-01-01

    This study attempted to determine if white noise (an arousing stimulus), when presented at the time of recall, facilitates performance of second and fifth grade students, and if this effect generalizes across different kinds of learning tasks. Findings indicate that white noise produces improvements in performance in both age groups. (GO)

  9. 31 CFR 537.205 - Prohibited facilitation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Prohibited facilitation. 537.205 Section 537.205 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY BURMESE SANCTIONS REGULATIONS...

  10. Facilitating Strategy Transfer in College Reading Courses

    ERIC Educational Resources Information Center

    McGrath, Jane; Hamer, Arden

    2007-01-01

    The success of a developmental reading course really should be measured several semesters later by how well the students have transferred their new strategies to their content courses. To help facilitate this transfer, a list of ten instructional strategies are presented that have been developed from the literature and classroom experience.…

  11. Does Teaching Creationism Facilitate Student Autonomy?

    ERIC Educational Resources Information Center

    Warnick, Bryan R.; Fooce, C. David

    2007-01-01

    The teaching of evolution in US public schools continues to generate controversy. One argument for including creationism in science classrooms is based on the goal of facilitating student autonomy. Autonomy requires that students be exposed to significant alternatives, it is argued, and religious creation stories offer a significant alternative to…

  12. Facilitating Engagement by Differentiating Independent Reading

    ERIC Educational Resources Information Center

    Kelley, Michelle J.; Clausen-Grace, Nicki

    2009-01-01

    The authors provide teachers with a rationale for engaging students in independent reading using a differentiated approach. By profiling types of readers, sharing observational tools, and offering teaching suggestions for each type of reader the authors give practical suggestions to facilitate reading engagement and make independent reading more…

  13. Dynamic Flexibility and Proprioceptive Neuromuscular Facilitation.

    ERIC Educational Resources Information Center

    Hardy, Lew; Jones, David

    1986-01-01

    Two experiments are described which investigated whether results obtained in studies of static flexibility tranfer to dynamic flexibility. In both experiments, subjects were assigned to a group receiving proprioceptive neuromuscular facilitation training, ballistic stretching technique training or a control group. Results are presented and…

  14. Practical Tools for Positive Behavior Facilitation

    ERIC Educational Resources Information Center

    Olive, Edna C.

    2004-01-01

    Positive Behavior Facilitation (PBF) is a comprehensive approach to understanding and intervening in the behavior of youth. Research clearly indicates that the behavior of children is best understood and ultimately managed by comprehensive strategies and techniques that consider not only what a child is doing but also why a child is demonstrating…

  15. Facilitating Critical Thinking in Clinical Practice.

    ERIC Educational Resources Information Center

    Persaud, Deanna; And Others

    Activities to promote the transfer of theoretical knowledge into clinical practice have been developed to facilitate learning by individuals with various learning styles, reduce student stress, and improve teaching methods in a baccalaureate nursing program at the California State University, Chico. Specific activities included innovative…

  16. Retrieval during Learning Facilitates Subsequent Memory Encoding

    ERIC Educational Resources Information Center

    Pastotter, Bernhard; Schicker, Sabine; Niedernhuber, Julia; Bauml, Karl-Heinz T.

    2011-01-01

    In multiple-list learning, retrieval during learning has been suggested to improve recall of the single lists by enhancing list discrimination and, at test, reducing interference. Using electrophysiological, oscillatory measures of brain activity, we examined to what extent retrieval during learning facilitates list encoding. Subjects studied 5…

  17. Facilitation and Practice in Verb Acquisition

    ERIC Educational Resources Information Center

    Keren-Portnoy, Tamar

    2006-01-01

    This paper presents a model of syntax acquisition, whose main points are as follows: Syntax is acquired in an item-based manner; early learning facilitates subsequent learning--as evidenced by the accelerating rate of new verbs entering a given structure; and mastery of syntactic knowledge is typically achieved through practice--as evidenced by…

  18. How Academic Teachers Perceive and Facilitate Creativity

    ERIC Educational Resources Information Center

    Bjørner, Thomas; Kofoed, Lise Busk

    2013-01-01

    We will present a case study result from a cross-disciplinary education called Medialogy, which is taught in the Technical and Science Faculty at Aalborg University. The aim of Medialogy is to facilitate creativity within technical solutions. The intention of this paper is to answer the following: how do the Medialogy teachers perceive creativity…

  19. Facilitating Consensual Labor-Management Decision Making.

    ERIC Educational Resources Information Center

    Savage, Grant T.

    Facilitating consensual labor-management decision making may require interventions during, after, and before meetings. These interventions--including persuasion and mediation--may affect both the internal and the external processes of decision making. Communicative actions may help both the internal and the external decision making processes of a…

  20. Supervisor Behaviours that Facilitate Training Transfer

    ERIC Educational Resources Information Center

    Lancaster, Sue; Di Milia, Lee; Cameron, Roslyn

    2013-01-01

    Purpose: The purpose of this paper is to describe the supervisor behaviours that employees found to be helpful and unhelpful in facilitating training transfer. The study aims to provide rich qualitative data from the employee's perspective. Design/methodology/approach: This study utilises a cross-sectional design. A case study and a qualitative…

  1. Mild Traumatic Brain Injury: Facilitating School Success.

    ERIC Educational Resources Information Center

    Hux, Karen; Hacksley, Carolyn

    1996-01-01

    A case study is used to demonstrate the effects of mild traumatic brain injury on educational efforts. Discussion covers factors complicating school reintegration, ways to facilitate school reintegration, identification of cognitive and behavioral consequences, minimization of educators' discomfort, reintegration program design, and family…

  2. The Facilitator. Technical Note No. 11.

    ERIC Educational Resources Information Center

    Barriga, Patricio; And Others

    This paper describes the concept, training, and experiences of community facilitators as change agents in a nonformal education project in rural Ecuador. Presently, the social, economic, and political context of the rural Ecuadorian consists of poverty, racial prejudice, economic exploitation, and psychological dependency. The project attempted to…

  3. 31 CFR 538.206 - Prohibited facilitation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Prohibited facilitation. 538.206 Section 538.206 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN ASSETS CONTROL, DEPARTMENT OF THE TREASURY SUDANESE SANCTIONS REGULATIONS...

  4. Facilitating Second Language Learning with Music

    ERIC Educational Resources Information Center

    Bae, Su-Young

    2006-01-01

    The use of music in facilitating second language (as well as first language) learning is supported by evidence that points to the musical nature of even preverbal infants. Music and language have been found to develop similarly, and researchers have noted advantages to using song in learning. The author observed her Korean 21-month-old for …

  5. 50 CFR 17.107 - Facilitating enforcement.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 50 Wildlife and Fisheries 7 2011-10-01 2005-10-01 true Facilitating enforcement. 17.107 Section 17.107 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) TAKING, POSSESSION, TRANSPORTATION, SALE, PURCHASE, BARTER, EXPORTATION, AND IMPORTATION OF WILDLIFE AND PLANTS (CONTINUED) ENDANGERED...

  6. Utilizing the Internet to Facilitate Classroom Learning

    ERIC Educational Resources Information Center

    Tucker, Jan; Courts, Bari

    2010-01-01

    Traditional theories on classroom learning focus on fixed curriculum, static learning tools and believe learning is achieved through repetition and rote memorization. The instructor's role in a traditional learning environment focuses on providing direction to the student versus facilitating learning. As the technology age becomes more prevalent…

  7. Facilitating Team Learning through Transformational Leadership

    ERIC Educational Resources Information Center

    Raes, Elisabeth; Decuyper, Stefan; Lismont, Bart; Van den Bossche, Piet; Kyndt, Eva; Demeyere, Sybille; Dochy, Filip

    2013-01-01

    This article investigates when and how teams engage in team learning behaviours (TLB). More specifically, it looks into how different leadership styles facilitate TLB by influencing the social conditions that proceed them. 498 healthcare workers from 28 nursery teams filled out a questionnaire measuring the concepts leadership style, TLB, social…

  8. 36 CFR 1194.5 - Equivalent facilitation.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 36 Parks, Forests, and Public Property 3 2012-07-01 2012-07-01 false Equivalent facilitation. 1194.5 Section 1194.5 Parks, Forests, and Public Property ARCHITECTURAL AND TRANSPORTATION BARRIERS COMPLIANCE BOARD ELECTRONIC AND INFORMATION TECHNOLOGY ACCESSIBILITY STANDARDS General § 1194.5...

  9. 36 CFR 1192.2 - Equivalent facilitation.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... the procedure set forth in 49 CFR 37.7. ... 36 Parks, Forests, and Public Property 3 2012-07-01 2012-07-01 false Equivalent facilitation. 1192.2 Section 1192.2 Parks, Forests, and Public Property ARCHITECTURAL AND TRANSPORTATION...

  10. 36 CFR 1192.2 - Equivalent facilitation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... the procedure set forth in 49 CFR 37.7. ... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Equivalent facilitation. 1192.2 Section 1192.2 Parks, Forests, and Public Property ARCHITECTURAL AND TRANSPORTATION...