Science.gov

Sample records for distribute profit taxation

  1. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance...

  2. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are included...

  3. From microscopic taxation and redistribution models to macroscopic income distributions

    NASA Astrophysics Data System (ADS)

    Bertotti, Maria Letizia; Modanese, Giovanni

    2011-10-01

    We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modeling of taxation and redistribution in a closed society. This framework allows one to describe the evolution of income distribution over the population and to explain the emergence of collective features based on knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

  4. Global evidence on the distribution of economic profit rates

    NASA Astrophysics Data System (ADS)

    Williams, Michael A.; Baek, Grace; Park, Leslie Y.; Zhao, Wei

    2016-09-01

    Gibrat (1931) initiated the study of the distribution of firms' profit rates, suggesting the distribution was log-normal. Although initial empirical work supported that finding, a consensus has developed in the literature that the distribution of firm profit rates is best approximated by the Laplace distribution. Using a richer database than prior studies and testing for more theoretical distributions, we find that the distribution of firm profit rates is best approximated by the heavier-tailed Cauchy distribution.

  5. Informal Taxation*

    PubMed Central

    Olken, Benjamin A.; Singhal, Monica

    2011-01-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. PMID:22199993

  6. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Included § 1.457-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are.... For this purpose, the rules of section 402(c)(2) through (7) and (9) apply. Any...

  7. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Included § 1.457-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are.... For this purpose, the rules of section 402(c)(2) through (7) and (9) apply. Any...

  8. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Included § 1.457-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are.... For this purpose, the rules of section 402(c)(2) through (7) and (9) apply. Any...

  9. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Included § 1.457-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are.... For this purpose, the rules of section 402(c)(2) through (7) and (9) apply. Any...

  10. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... is not an actual distribution for purposes of § 1.403(b)-6, as provided at § 1.72(p)-1, Q&A-12 and Q... account ceases to be a section 403(b) contract. See also § 1.72(p)-1, Q&A-15, and § 35.3405(c)-1, Q&A-11... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of distributions and benefits....

  11. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement..., profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees under...

  12. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Allocation of distributions to earnings and profits of foreign corporations. 1.959-3 Section 1.959-3 Internal Revenue INTERNAL REVENUE SERVICE... corporation A, which is incorporated under the laws of foreign country X and which, in turn, owns 100...

  13. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Allocation of distributions to earnings and profits of foreign corporations. 1.959-3 Section 1.959-3 Internal Revenue INTERNAL REVENUE SERVICE... corporation A, which is incorporated under the laws of foreign country X and which, in turn, owns 100...

  14. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Allocation of distributions to earnings and profits of foreign corporations. 1.959-3 Section 1.959-3 Internal Revenue INTERNAL REVENUE SERVICE... corporation A, which is incorporated under the laws of foreign country X and which, in turn, owns 100...

  15. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Allocation of distributions to earnings and profits of foreign corporations. 1.959-3 Section 1.959-3 Internal Revenue INTERNAL REVENUE SERVICE... corporation A, which is incorporated under the laws of foreign country X and which, in turn, owns 100...

  16. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Allocation of distributions to earnings and profits of foreign corporations. 1.959-3 Section 1.959-3 Internal Revenue INTERNAL REVENUE SERVICE... corporation A, which is incorporated under the laws of foreign country X and which, in turn, owns 100...

  17. 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...

  18. How Fair? Changes in Federal Income Taxation and the Distribution of Income, 1978 to 1998

    ERIC Educational Resources Information Center

    Alm, James; Lee, Fitzroy; Wallace, Sally

    2005-01-01

    In this paper, we determine how tax law and income distribution changes have separately contributed to the changes in tax progressivity over time, and also how a specific pre-tax distribution of income affects the equalizing ability of a given tax change. We use information from the Current Population Survey for years that follow immediately after…

  19. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section...

  20. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section...

  1. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section...

  2. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section...

  3. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section...

  4. 26 CFR 1.902-4 - Rules for distributions attributable to accumulated profits for taxable years in which a first...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporation was a less developed country corporation (as defined in 26 CFR § 1.902-2 revised as of April 1... (26 CFR § 1.902-1 revised as of April 1, 1978). (b) Combined distributions. If a domestic shareholder... accumulated profits for taxable years in which a first-tier corporation was a less developed...

  5. 26 CFR 1.902-4 - Rules for distributions attributable to accumulated profits for taxable years in which a first...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation. 1.902-4 Section 1.902-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  6. Taxation and the American Indian

    ERIC Educational Resources Information Center

    Brunt, David

    1973-01-01

    The article explores American Indian tribal rights to tax exemptions and self-imposed taxation; general recommendations on possible tribal tax alternatives; and evaluation of the probable economic effect of taxation. (FF)

  7. Opportunities for Energy Crop Production Based on Subfield Scale Distribution of Profitability

    SciTech Connect

    Bonner, Ian J.; Cafferty, Kara G.; Muth, Jr., David J.; Tomer, Mark; James, David; Porter, Sarah; Karlen, Douglas

    2014-10-01

    Incorporation of dedicated herbaceous energy crops into row crop landscapes is a promising means to supply an expanding biofuel industry while increasing biomass yields, benefiting soil and water quality, and increasing biodiversity. Despite these positive traits energy crops remain largely unaccepted due to concerns over their practicality and cost of implementation. This paper presents a case study on Hardin County, Iowa to demonstrate how subfield decision making can be used to target candidate areas for conversion to energy crop production. The strategy presented integrates switchgrass (Panicum virgatum L.) into subfield landscape positions where corn (Zea mays L.) grain is modeled to operate at a net economic loss. The results of this analysis show that switchgrass integration has the potential to increase sustainable biomass production from 48 to 99% (depending on the rigor of conservation practices applied to corn stover collection) while also improving field level profitability. Candidate land area is highly sensitive to grain price (0.18 to 0.26 US$ kg-1) and dependent on the acceptable net profit for corn production (ranging from 0 to -1,000 US$ ha-1). This work presents the case that switchgrass can be economically implemented into row crop production landscapes when management decisions are applied at a subfield scale and compete against areas of the field operating at a negative net profit.

  8. Opportunities for Energy Crop Production Based on Subfield Scale Distribution of Profitability

    DOE PAGESBeta

    Bonner, Ian J.; Cafferty, Kara G.; Muth, Jr., David J.; Tomer, Mark; James, David; Porter, Sarah; Karlen, Douglas

    2014-10-01

    Incorporation of dedicated herbaceous energy crops into row crop landscapes is a promising means to supply an expanding biofuel industry while increasing biomass yields, benefiting soil and water quality, and increasing biodiversity. Despite these positive traits energy crops remain largely unaccepted due to concerns over their practicality and cost of implementation. This paper presents a case study on Hardin County, Iowa to demonstrate how subfield decision making can be used to target candidate areas for conversion to energy crop production. The strategy presented integrates switchgrass (Panicum virgatum L.) into subfield landscape positions where corn (Zea mays L.) grain is modeledmore » to operate at a net economic loss. The results of this analysis show that switchgrass integration has the potential to increase sustainable biomass production from 48 to 99% (depending on the rigor of conservation practices applied to corn stover collection) while also improving field level profitability. Candidate land area is highly sensitive to grain price (0.18 to 0.26 US$ kg-1) and dependent on the acceptable net profit for corn production (ranging from 0 to -1,000 US$ ha-1). This work presents the case that switchgrass can be economically implemented into row crop production landscapes when management decisions are applied at a subfield scale and compete against areas of the field operating at a negative net profit.« less

  9. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete...

  10. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete...

  11. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete...

  12. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete...

  13. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete...

  14. A spatially distributed hydroeconomic model to assess the effects of drought on land use, farm profits, and agricultural employment

    NASA Astrophysics Data System (ADS)

    Maneta, M. P.; Torres, M. O.; Wallender, W. W.; Vosti, S.; Howitt, R.; Rodrigues, L.; Bassoi, L. H.; Panday, S.

    2009-11-01

    In this paper a high-resolution linked hydroeconomic model is demonstrated for drought conditions in a Brazilian river basin. The economic model of agriculture includes 13 decision variables that can be optimized to maximize farmers' yearly net revenues. The economic model uses a multi-input multioutput nonlinear constant elasticity of substitution (CES) production function simulating agricultural production. The hydrologic component is a detailed physics-based three-dimensional hydrodynamic model that simulates changes in the hydrologic system derived from agricultural activity while in turn providing biophysical constraints to the economic system. The linked models capture the effects of the interactions between the hydrologic and the economic systems at high spatial and temporal resolutions, ensuring that the model converges to an optimal economic scenario that takes into account the spatial and temporal distribution of the water resources. The operation and usefulness of the models are demonstrated in a rural catchment area of about 10 km2 within the São Francisco River Basin in Brazil. Two droughts of increasing intensity are simulated to investigate how farmers behave under rain shortfalls of different severity. The results show that farmers react to rainfall shortages to minimize their effects on farm profits, and that the impact on farmers depends, among other things, on their location in the watershed and on their access to groundwater.

  15. Profit U

    ERIC Educational Resources Information Center

    Weinstein, Margery

    2012-01-01

    Preparing employees for the immediate work in front of them is a challenge. While most companies are still mastering effectively training their own workforce, some, such as "Training" magazine Top 10 Hall of Famer The Ritz-Carlton Hotel Company, have set up for-profit academies open to the public. When Ritz-Carlton won the national Malcolm…

  16. 31 CFR 309.4 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on...

  17. 31 CFR 346.13 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now...

  18. 31 CFR 342.6 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the...

  19. 31 CFR 343.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or...

  20. 12 CFR 810.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed....

  1. 31 CFR 352.10 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal...

  2. 31 CFR 316.9 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the...

  3. 31 CFR 345.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  4. 31 CFR 332.9 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the...

  5. 31 CFR 340.3 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed...

  6. 31 CFR 341.13 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on...

  7. 26 CFR 1.902-4 - Rules for distributions attributable to accumulated profits for taxable years in which a first...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... less developed country corporation (as defined in 26 CFR § 1.902-2 revised as of April 1, 1978), then... shall be calculated under the rules relating to less developed country corporations contained in (26 CFR...) Distributions of a first-tier corporation attributable to certain distributions from second- or...

  8. Sovereignty: The Navajo Nation and Taxation.

    ERIC Educational Resources Information Center

    Benson, Michael

    Contending that it is wrong for the Navajo Government to continue to neglect its citizens by not implementing a taxation program, this monograph is written to generate interest in and discussion of a taxation program and the Navajo Tax Commission, created in 1974. Specifically, this booklet presents basic information re: the financing of the…

  9. Economic aspects of tobacco use and taxation policy.

    PubMed Central

    Godfrey, C.; Maynard, A.

    1988-01-01

    Tax levels have important effects on cigarette prices and tax revenues. Over 70p of every pound spent on tobacco goes to the Chancellor of the Exchequer, yielding over 5 billion pounds. But the value of tobacco tax revenues have generally fallen--by 1986 they were 10% lower than at their peak in 1965, and tobacco revenue is becoming a smaller proportion of total tax receipts. The impact of a consistent increase in tobacco taxation is important in terms of reduced consumption (and harm to health) as well as in terms of reduced employment. Revenue may, however, increase in the short term. Finally, if the findings of Townsend and Atkinson et al (see above) still apply then the distributive effects of increased taxation on the poor might be less than is sometimes feared. PMID:3416168

  10. How to map your industry's profit pool.

    PubMed

    Gadiesh, O; Gilbert, J L

    1998-01-01

    Many managers chart strategy without a full understanding of the sources and distribution of profits in their industry. Sometimes they focus their sights on revenues instead of profits, mistakenly assuming that revenue growth will eventually translate into profit growth. In other cases, they simply lack the data or the analytical tools required to isolate and measure variations in profitability. In this Manager's Tool Kit, the authors present a way to think clearly about where the money's being made in any industry. They describe a framework for analyzing how profits are distributed among the activities that form an industry's value chain. Such an analysis can provide a company's managers with a rich understanding of their industry's profit structure--what the authors call its profit pool--enabling them to identify which activities are generating disproportionately large or small shares of profits. Even more important, a profit-pool map opens a window onto the underlying structure of the industry, helping managers see the various forces that are determining the distribution of profits. As such, a profit-pool map provides a solid basis for strategic thinking. Mapping a profit pool involves four steps: defining the boundaries of the pool, estimating the pool's overall size, estimating the size of each value-chain activity in the pool, and checking and reconciling the calculations. The authors briefly describe each step and then apply the process by providing a detailed example of a hypothetical retail bank. They conclude by looking at ways of organizing the data in chart form as a first step toward plotting a profit-pool strategy. PMID:10179650

  11. Profit pools: a fresh look at strategy.

    PubMed

    Gadiesh, O; Gilbert, J L

    1998-01-01

    In charting strategy, many managers focus on revenue growth, assuming that profits will follow. But that approach is dangerous: today's deep revenue pool may become tomorrow's dry hole. To create strategies that result in profitable growth, managers need to look beyond revenues to see the shape of their industry's profit pool. The authors define an industry's profit pool as the total profits earned at all points along the industry's value chain. Although the concept is simple, the structure of a profit pool is usually quite complex. The pool will be deeper in some segments of the value chain than in others, and depths will vary within an individual segment as well. Segment profitability may, for example, vary widely by customer group, product category, geographic market, and distribution channel. Moreover, the pattern of profit concentration in an industry will often be very different from the pattern of revenue concentration. The authors describe how successful companies have gained competitive advantage by developing sophisticated profit-pool strategies. They explain how U-Haul identified new sources of profit in the consumer-truck-rental industry; how Merck reached beyond its traditional value-chain role to protect its profits in the pharmaceuticals industry; how Dell rebounded from a misguided channel decision by refocusing on its traditional source of profit; and how Anheuser-Busch made a series of astute product, pricing, and operating decisions to dominate the beer industry's profit pool. The companies with the best understanding of their industry's profit pool, the authors argue, will be in the best position to thrive over the long term. PMID:10179649

  12. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the...

  13. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the...

  14. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the...

  15. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the...

  16. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the...

  17. Taxation in Public Education. Analysis and Bibliography Series, No. 12.

    ERIC Educational Resources Information Center

    Ross, Larry L.

    Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

  18. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation....

  19. Taxation indices of forest stand as the basis for cadastral valuation of forestlands

    NASA Astrophysics Data System (ADS)

    Kovyazin, V.; Belyaev, V.; Pasko, O.; Romanchikov, A.

    2014-08-01

    Cadastral valuation of forestlands is one of the problems of the modern economy. Valuation procedures depend either on the profitability of timbering or forest areas are not differentiated according to value. The authors propose the procedure based on taxation indices of strata. The most important factors influencing the valuation are determined. The dependence that allows establishing the relative cost of a certain forest area is defined. Knowing the cadastral value of a model area, it is possible to determine the values of all other sites. The evaluation results correlate with the Faustman procedure with slight difference in the absolute value.

  20. "The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine

    PubMed Central

    2010-01-01

    Background Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacco industry taxation strategies and tactics, and their implications for governmental revenues. Methods Details of tobacco industry policy on tobacco taxation in Ukraine were obtained by searching tobacco industry internal documents and various published reports. Results Even before entering the market in Ukraine, TTCs had made efforts to change the excise system in the country. In 1993-1994, TTCs lobbied the Ukrainian Government, and succeeded in achieving a lowering in tobacco tax. This, however, did not produce revenue increase they promised the Government. In 1996-1998, Ukrainian authorities increased excise several times, ignoring the wishes of TTCs, caused significant growth in revenue. Due to TTCs lobbying activities in 1999-2007 the tax increases were very moderate and it resulted in increased tobacco consumption in Ukraine. In 2008, despite the TTCs position, excise rates were increased twice and it was very beneficial for revenues. Conclusions The Framework Convention on Tobacco Control includes provisions both on tobacco taxation policy and on protection of public health policy from vested interests of tobacco industry. This paper provides arguments why tobacco taxation policy should also be protected from vested interests of tobacco industry. TTCs taxation strategy appears to be consistent: keep excise as low as possible. Apparent conflicts between TTCs concerning tax structures often hide their real aim to change tax structures for competing interests without increasing total tax incidence. Governments, that aim to reduce levels of tobacco use, should not allow

  1. Education for Profit.

    ERIC Educational Resources Information Center

    Kirp, David L.

    2003-01-01

    Describes for-profit U.S. schools, focusing on the University of Phoenix, Arizona, and DeVry University, the largest for-profit schools in the country. Notes that these schools are in fierce competition with community colleges, regional state universities, and private schools. Notes that opponents complain that such schools are operated as…

  2. Profit-Seeking Schools.

    ERIC Educational Resources Information Center

    Lieberman, Myron

    The effectiveness of parent choice plans requires that schools-for-profit be given an equal opportunity to compete with government and nonprofit schools in the educational marketplace. Little information is available about schools-for-profit because most states do not gather separate statistical data on that category. However, the following…

  3. Personal Income Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  4. PROFIT: Emission-line PROfile FITting routine

    NASA Astrophysics Data System (ADS)

    Riffel, Rogemar A.

    2012-04-01

    The PROFIT is an IDL routine to do automated fitting of emission-line profiles by Gaussian curves or Gauss-Hermite series otimized for use in Integral Field and Fabry-Perot data cubes. As output PROFIT gives two-dimensional FITS files for the emission-line flux distribution, centroid velocity, velocity dispersion and higher order Gauss-Hermite moments (h3 and h4).

  5. Marketing to maximize profitability.

    PubMed

    Duboff, R S

    1992-01-01

    An effective marketing strategy should focus on serving profitable customers, not just adding new ones. The author offers five steps that marketers can follow to ensure that their efforts provide the greatest boost to the bottom line. PMID:10122965

  6. A Behavioral Economics Perspective on Tobacco Taxation

    PubMed Central

    2010-01-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally. PMID:20220113

  7. Pattern of state coal taxation. [Review

    SciTech Connect

    Gulley, D.A.

    1981-01-01

    This paper reviews the recent history of state coal taxation and reports an empirically-based effort at defining the key determinants of state and local coal taxation. A pattern emerges but the analysis is complicated by the empirical and conceptual difficulties typical of such studies. Perhaps as important a result as the detection of a pattern is the recognition that many seemingly important variables do not appear to have consistently influenced tax levels. For policy makers and for industry, it appears that the present concern over a coal-states cartel is excessive. One can speculate that draconian tax adjustments on the basis of a crude-indicator-like reserve base will ultimately transfer less wealth than would skillful preemption of rent. It is also noteworthy that the sign of the tax effort variable is positive, indicating that coal tax rates are consistent with other tax efforts, not a substitute for them. Accepting impacts and general tax effort variables as the best explanations of interstate variations in tax effort is a somewhat different matter than determining what any given state's tax rate ought to be; such a question lies beyond the scope of this paper. This tax-determinant study can not define the right level of coal taxation, but it can suggest that no trend is yet evident toward entrepreneurial tax rates. 20 references, 4 figures.

  8. Managing price, gaining profit.

    PubMed

    Marn, M V; Rosiello, R L

    1992-01-01

    The fastest and most effective way for a company to realize maximum profit is to get its pricing right. The right price can boost profit faster than increasing volume will; the wrong price can shrink it just as quickly. Yet many otherwise tough-minded managers miss out on significant profits because they shy away from pricing decisions for fear that they will alienate their customers. Worse, if management isn't controlling its pricing policies, there's a good chance that the company's clients are manipulating them to their own advantage. McKinsey & Company's Michael Marn and Robert Rosiello show managers how to gain control of the pricing puzzle and capture untapped profit potential by using two basic concepts: the pocket price waterfall and the pocket price band. The pocket price waterfall reveals how price erodes between a company's invoice figure and the actual amount paid by the customer--the transaction price. It tracks the volume purchase discounts, early payment bonuses, and frequent customer incentives that squeeze a company's profits. The pocket price band plots the range of pocket prices over which any given unit volume of a single product sells. Wide price bands are commonplace: some manufacturers' transaction prices for a given product range 60%; one fastener supplier's price band ranged up to 500%. Managers who study their pocket price waterfalls and bands can identify unnecessary discounting at the transaction level, low-performance accounts, and misplaced marketing efforts. The problems, once identified, are typically easy and inexpensive to remedy. PMID:10121318

  9. For-profit colleges.

    PubMed

    Deming, David; Goldin, Claudia; Katz, Lawrence

    2013-01-01

    For-profit, or proprietary, colleges are the fastest-growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools, many of them big national chains, derive most of their revenue from taxpayer-funded student financial aid, they are of interest to policy makers not only for the role they play in the higher education spectrum but also for the value they provide their students. In this article, David Deming, Claudia Goldin, and Lawrence Katz look at the students who attend for-profits, the reasons they choose these schools, and student outcomes on a number of broad measures and draw several conclusions. First, the authors write, the evidence shows that public community colleges may provide an equal or better education at lower cost than for-profits. But budget pressures mean that community colleges and other nonselective public institutions may not be able to meet the demand for higher education. Some students unable to get into desired courses and programs at public institutions may face only two alternatives: attendance at a for-profit or no postsecondary education at all. Second, for-profits appear to be at their best with well-defined programs of short duration that prepare students for a specific occupation. But for-profit completion rates, default rates, and labor market outcomes for students seeking associate's or higher degrees compare unfavorably with those of public postsecondary institutions. In principle, taxpayer investment in student aid should be accompanied by scrutiny concerning whether students complete their course of study and subsequently earn enough to justify the investment and pay back their student loans. Designing appropriate regulations to help students navigate the market for higher education has proven to be a challenge because of the great variation in student goals and types of programs. Ensuring that potential

  10. For-Profit Colleges

    ERIC Educational Resources Information Center

    Deming, David; Goldin, Claudia; Katz, Lawrence

    2013-01-01

    For-profit, or proprietary, colleges are the fastest-growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools, many of them big national chains, derive most of their revenue from taxpayer-funded student financial aid, they…

  11. From People to Profits.

    ERIC Educational Resources Information Center

    Barber, L.; Hayday, S.; Bevan, S.

    An empirical test of the service-profit chain in a large United Kingdom retail business explored how employee attitudes and behavior can improve customer retention and, consequently, company sales performance. Data were collected from 65,000 employees and 25,000 customers from almost 100 stores. The business collected customer satisfaction for…

  12. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501... (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In... law or regulations or for other good cause, an organization that has been determined by...

  13. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 6 2013-01-01 2013-01-01 false Preemption and premium taxation. 400.710 Section 400.710 Agriculture Regulations of the Department of Agriculture (Continued) FEDERAL CROP INSURANCE... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan...

  14. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 6 2012-01-01 2012-01-01 false Preemption and premium taxation. 400.710 Section 400.710 Agriculture Regulations of the Department of Agriculture (Continued) FEDERAL CROP INSURANCE... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan...

  15. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 6 2014-01-01 2014-01-01 false Preemption and premium taxation. 400.710 Section 400.710 Agriculture Regulations of the Department of Agriculture (Continued) FEDERAL CROP INSURANCE... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan...

  16. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 6 2011-01-01 2011-01-01 false Preemption and premium taxation. 400.710 Section 400.710 Agriculture Regulations of the Department of Agriculture (Continued) FEDERAL CROP INSURANCE... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan...

  17. Urban Property Taxation: I. Administrative Aspects. Exchange Bibliography 479.

    ERIC Educational Resources Information Center

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume deals with general purpose material (criticisms, suggestions, general theory and administration), as well as assessment practices, policy, evaluations of real and personal property taxation systems, and local…

  18. Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

    ERIC Educational Resources Information Center

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

  19. 32 CFR 643.56 - Taxation of lessee's interest.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in...

  20. 38 CFR 6.7 - Claims of creditors, taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a...

  1. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are...

  2. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a...

  3. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are...

  4. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are...

  5. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits. 1.61-21 Section 1.61-21 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-21 Taxation of fringe benefits....

  6. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of fringe benefits. 1.61-21 Section 1.61-21 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-21 Taxation of fringe benefits....

  7. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Taxation of fringe benefits. 1.61-21 Section 1.61-21 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-21 Taxation of fringe benefits....

  8. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Taxation of fringe benefits. 1.61-21 Section 1.61-21 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-21 Taxation of fringe benefits....

  9. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Taxation of fringe benefits. 1.61-21 Section 1.61-21 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-21 Taxation of fringe benefits....

  10. Progressive taxation and the subjective well-being of nations.

    PubMed

    Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

    2012-01-01

    Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation. PMID:22157676

  11. Rates of profit as correlated sums of random variables

    NASA Astrophysics Data System (ADS)

    Greenblatt, R. E.

    2013-10-01

    Profit realization is the dominant feature of market-based economic systems, determining their dynamics to a large extent. Rather than attaining an equilibrium, profit rates vary widely across firms, and the variation persists over time. Differing definitions of profit result in differing empirical distributions. To study the statistical properties of profit rates, I used data from a publicly available database for the US Economy for 2009-2010 (Risk Management Association). For each of three profit rate measures, the sample space consists of 771 points. Each point represents aggregate data from a small number of US manufacturing firms of similar size and type (NAICS code of principal product). When comparing the empirical distributions of profit rates, significant ‘heavy tails’ were observed, corresponding principally to a number of firms with larger profit rates than would be expected from simple models. An apparently novel correlated sum of random variables statistical model was used to model the data. In the case of operating and net profit rates, a number of firms show negative profits (losses), ruling out simple gamma or lognormal distributions as complete models for these data.

  12. Profit Planning in Continuing Education.

    ERIC Educational Resources Information Center

    Haddock, M. David, Jr.

    1979-01-01

    Presents a "profit" model for continuing education (in a university setting but applicable to all continuing education operations) based upon the organization of profit and cost centers to help develop an administrative structure and control mechanisms to achieve profit planning. Tables illustrate different elements in the model. (MF)

  13. The profits of not-for-profit hospitals.

    PubMed

    Chang, C F; Tuckman, H P

    1988-01-01

    This paper explores the profits of not-for-profit (NFP) hospitals and identifies the factors that determine whether such profits are adequate. A model which relates hospital charges to surpluses is used to derive NFP surplus from gross patient charges and operating costs. This is done to identify the items contributing to surpluses and to explore the dispersion of NFP surpluses. We first discuss why the literature is relatively silent on NFP profitability. We then present the model and use Tennessee hospital data to identify how its components vary by hospital type and through time. The dispersion of surpluses among NFPs is then examined. We next propose three rate of return measures of profitability and use these to relate NFP profits to select characteristics of hospitals and their environments. Several alternative profit levels of NFP are discussed, and the factors that are relevant to the issue of determining the adequate level of profit are identified. The paper ends with a plea for better data on NFP profits. PMID:3171114

  14. Health Considerations in Regulation and Taxation of Electronic Cigarettes.

    PubMed

    Mainous, Arch G; Tanner, Rebecca J; Mainous, Ryan W; Talbert, Jeffery

    2015-01-01

    The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users. Currently most states do not tax e-cigarettes. Taxation and regulation may have a similar overall goal of decreasing smoking but regulation tends to focus reduced availability of products. In terms of tobacco control, taxation focuses on the demand side of the equation. Taxation is a distinct strategy from regulation and has been shown to decrease new adopters of conventional cigarettes. A variety of potential taxation strategies can be considered by policymakers based on different assumptions about e-cigarettes and their utility, ranging from untaxed to taxation at moderate levels compared to conventional cigarettes to taxation equal to conventional cigarettes. Until more evidence for the benefits of e-cigarettes is presented, it seems prudent to view them as a potentially harmful and addictive product that ought to be regulated and taxed in an equivalent manner to conventional cigarettes. PMID:26546657

  15. Casino taxation in macao: an economic perspective.

    PubMed

    Gu, Xinhua; Tam, Pui Sun

    2011-12-01

    Macao's gaming industry has experienced dramatic growth for 8 years, yet with certain social costs due to compulsive gambling. The government has come under pressure for tax cuts even though its gaming receipts are falling relatively to the casino retained revenue. The request for tax relief is triggered by a recent decline in net profit despite fast growing gross gaming revenue under favorable market conditions. This is very likely caused by a substantial hike in casino operating costs due to increased competition and might also signal the presence of the principal-agent problem. Given the regressivity of gaming tax with respect to net profit, it is no surprise that casinos with lower profitability are more prone to seek tax cuts. The source of Macao gaming profit hinges on three distinct factors: rising demand from China, monopoly location for casinos, and market structure of oligopoly. These factors provide economic justifications for the current tax regime of Macao with a strong ability to pass tax burdens on to massive visitors. The government relies on casino tax revenue to deal with gambling related problems and promote local diversified development. Pushing for tax variability may create policy instability, business uncertainty, and unpredictable prosperity in the long term. PMID:21210190

  16. For-Profit Child Care: Past, Present and Future. Occasional Paper # 21

    ERIC Educational Resources Information Center

    Prentice, Susan

    2005-01-01

    Noting that there has been no national policy on child care, Canada has relied on non-profit organizations and privately owned businesses to provide most of its child care services. Historically, federal funding policies and provincial choices have produced wide differences across the country in the distribution of non-profit, for-profit and…

  17. "America's Choice" Taps Profit Motive

    ERIC Educational Resources Information Center

    Trotter, Andrew

    2004-01-01

    In this article, the author features the America's Choice School Design, a school improvement program that has enlisted 547 schools in 16 states in its brand of comprehensive reform, and describes the program's move to loosen its nonprofit moorings and change to a for-profit company. The purpose of the move to for-profit status is to raise capital…

  18. Should nonprofits seek profits?

    PubMed

    Foster, William; Bradach, Jeffrey

    2005-02-01

    Twenty years ago, it would have been shocking for a children's choir to sell singing telegrams or for an organization serving the homeless to dabble in property management. Today, it seems routine. Nonprofits increasingly feel compelled to launch earned-income ventures--not only to appear more disciplined and businesslike to stakeholders but also to reduce their reliance on fundraising. There's plenty of hype about the value of earned-income ventures in the nonprofit world, but such projects account for only a small share offunding in most nonprofit domains, and few of the ventures make money. Moreover, when the authors examined how nonprofits evaluate potential enterprises, they discovered a pattern of unwarranted optimism. The potential financial returns are often exaggerated, and the challenges of running a successful business are routinely discounted. But the biggest downside of such ventures is that they can distract nonprofits' managers from their core social missions and, in some cases, even subvert those missions. There are several reasons for the gap between the hype and the reality. One is that an organization's nonfinancial concerns-such as a desire to hire the disadvantaged-can hamper it in the commercial marketplace. Another is that nonprofits' executives tend to overlook the distinction between revenue and profit. For example, a youth services organization that had received funding to launch a food products enterprise hired young people and began making salad dressing. The nonprofit believed it spent $3.15 to produce each bottle of dressing that was sold for $3.50. But when expenses such as unused ingredients and managers' salaries were factored in, the cost per bottle reached a staggering $90. Earned-income ventures do have a role in the nonprofit sector, the authors say, but unrealistic expectations are distorting managers' decisions, wasting precious resources, and leaving important social needs unmet. PMID:15724577

  19. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement...

  20. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  1. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Claims in cases of double taxation. 521.117... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX... in double taxation in respect of any of the taxes to which the convention relates, the taxpayer...

  2. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Claims in cases of double taxation. 521.117... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX... in double taxation in respect of any of the taxes to which the convention relates, the taxpayer...

  3. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Claims in cases of double taxation. 521.117... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX... in double taxation in respect of any of the taxes to which the convention relates, the taxpayer...

  4. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  5. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Adjustments to mitigate double taxation. 25.2701... Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This section... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  6. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Adjustments to mitigate double taxation. 25.2701... Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This section... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  7. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Claims in cases of double taxation. 521.117... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX... in double taxation in respect of any of the taxes to which the convention relates, the taxpayer...

  8. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Claims in cases of double taxation. 521.117... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX... in double taxation in respect of any of the taxes to which the convention relates, the taxpayer...

  9. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  10. 26 CFR 1.468B-2 - Taxation of qualified settlement funds and related administrative requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of qualified settlement funds and... Taken § 1.468B-2 Taxation of qualified settlement funds and related administrative requirements. (a) In...) of this section is in lieu of any other taxation of the income of a qualified settlement fund...

  11. 26 CFR 1.852-2 - Method of taxation 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 regulated investment... Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal tax and... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1)...

  12. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E)....

  13. Exploiting the flexibility of a family of models for taxation and redistribution

    NASA Astrophysics Data System (ADS)

    Bertotti, M. L.; Modanese, G.

    2012-08-01

    We discuss a family of models expressed by nonlinear differential equation systems describing closed market societies in the presence of taxation and redistribution. We focus in particular on three example models obtained in correspondence to different parameter choices. We analyse the influence of the various choices on the long time shape of the income distribution. Several simulations suggest that behavioral heterogeneity among the individuals plays a definite role in the formation of fat tails of the asymptotic stationary distributions. This is in agreement with results found with different approaches and techniques. We also show that an excellent fit for the computational outputs of our models is provided by the κ-generalized distribution introduced by Kaniadakis in [Physica A 296, 405 (2001)].

  14. First Nations Communities and Tobacco Taxation: A Commentary

    ERIC Educational Resources Information Center

    Samji, Hasina; Wardman, Dennis

    2009-01-01

    Taxation of tobacco is a widely used strategy that promotes smoking cessation among adults and reduces cigarette consumption among continuing smokers. First Nations (FN) populations' tobacco use is estimated to be 2-3 times that of other Canadians and, in part, a reflection that tobacco products purchased on reserve by FN people are tax exempt.…

  15. Self-Selection, Optimal Income Taxation, and Redistribution

    ERIC Educational Resources Information Center

    Amegashie, J. Atsu

    2009-01-01

    The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

  16. Taxation: Myths and Realities. A Courses by Newspaper Reader.

    ERIC Educational Resources Information Center

    Break, George F., Ed.; Wallin, Bruce, Ed.

    This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

  17. Property Taxation and the Finance of Education. TRED 7.

    ERIC Educational Resources Information Center

    Lindholm, Richard W., Ed.

    More than twenty experts present their views on the strengths and weaknesses of the property tax system, while comparing it with other possible revenue sources. Together, they develop a comprehensive theory and philosophy of the use of the property tax and land value taxation to finance public education. The contributors give thorough…

  18. Urban Property Taxation: III. Rejection and Reformation. Exchange Bibliography 481.

    ERIC Educational Resources Information Center

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns variations on the central theme of reform. Included are sources dealing with redesigning systems, exemptions, judicial review, alternatives, limitations, equalization, differentials, and model laws.…

  19. Taxation and the Preservation of Tribal Political and Geographical Autonomy.

    ERIC Educational Resources Information Center

    Clow, Richmond L.

    1991-01-01

    Examines the complexities of the taxation issue in Indian affairs, both for American Indian reservations and adjacent local governments. Demonstrates the role of statutes and case law in the recurring struggle to balance tribal immunities guaranteed by the federal government with the expectations of non-Indian taxpayers. (SV)

  20. Taxation of Fringe Benefits: Alternative Approaches to Current Problems.

    ERIC Educational Resources Information Center

    Cohen, Anita E.

    1979-01-01

    The current IRS tax treatment of fringe benefits is seen as inadequate, and the judicial precept confusing, because groups of employee benefits are inappropriately excluded from taxation as perquisites. A tax equalization approach is proposed. Available from Suffolk University Law Review Office, 41 Temple St., Boston, MA 02114. (MSE)

  1. The Influence of the Income Taxation on the Agent Savings

    NASA Astrophysics Data System (ADS)

    Marinescu, Daniela; Ramniceanu, Ioana; Marin, Dumitru

    2009-08-01

    In the model we will analyze the influence of the taxation change on choosing the optimal portfolio. We will prove that when the absolute index of the risk aversion is decreasing the amount invested in the risky active increase as a result of the income and substitution effects.

  2. 40 CFR 35.937-7 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... determination of a fair and reasonable profit based on the firm's assumption of risk and input to total... (direct and indirect) from the price. (Because this definition of profit is based on Federal procurement principles, it may vary from the firm's definition of profit for other purposes.) Profit on a...

  3. Meet the New For-Profit: The Low-Profit

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2012-01-01

    "Doing well by doing good" is the business mantra of the for-profit-college industry. But one does not have to look far to find people who question the slogan's sincerity or the very legitimacy of that model. And that was even before reports of some companies' abusive student-recruiting practices and questionable educational standards fed a public…

  4. Taxation of United States general aviation

    NASA Astrophysics Data System (ADS)

    Sobieralski, Joseph Bernard

    General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

  5. Cost, volume and profitability analysis.

    PubMed

    Tarantino, David P

    2002-01-01

    If you want to increase your income by seeing more patients, it's important to figure out the financial impact such a move could have on your practice. Learn how to run a cost, volume, and profitability analysis to determine how business decisions can change your financial picture. PMID:11806235

  6. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study

    PubMed Central

    Meier, Petra S.; Holmes, John; Angus, Colin; Ally, Abdallah K.; Meng, Yang; Brennan, Alan

    2016-01-01

    Introduction While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO “best buy” intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. Methods and Findings An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on

  7. Reduction of Systemic Risk by Means of Pigouvian Taxation.

    PubMed

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund. PMID:26177351

  8. Reduction of Systemic Risk by Means of Pigouvian Taxation

    PubMed Central

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund. PMID:26177351

  9. Towards a coherent European approach for taxation of combustible waste.

    PubMed

    Dubois, Maarten

    2013-08-01

    Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO(x) emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects. PMID:23602303

  10. Towards a coherent European approach for taxation of combustible waste

    SciTech Connect

    Dubois, Maarten

    2013-08-15

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO{sub x} emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO{sub x} emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.

  11. Litigating the Windfall Profit Tax

    SciTech Connect

    Moore, R.L. II; Midgley, J.W.

    1981-03-01

    An overview of the enforcement and litigation framework of the Windfall Profit Tax Act as applied to taxpayer/producers and highlights some of the substantive legal issues that are likely to arise in proceedings under the Act, particularly in regard to the problems of incorporating DOE price-control concepts is presented. The multiplicity of potential forums and litigants, as well as the possibility that litigants seemingly on the same side may advocate incosistent positions, raise numerous practical problems that need to be evaluated prior to deciding where and when to file suit to challenge the Windfall Profit Tax. Given the amounts of money at stake and the complexity of the issues involved, litigation in this area seems inevitable. 42 references.

  12. 48 CFR 49.202 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Profit. (a) The TCO shall allow profit on preparations made and work done by the contractor for the... termination, have not been delivered by a subcontractor, regardless of the percentage of completion. The...

  13. Swimming in turbulent flow - profitable or costly ?

    NASA Astrophysics Data System (ADS)

    Enders, E. C.; Roy, A. G.

    2004-05-01

    Fish swimming performance has long been of interest to researchers. Experiments on swimming performance are generally performed under conditions which minimise flow heterogeneity. However, fish live in environments were intense fluctuations of flow velocity and pressure occur. Only recently, studies emerged that consider the effect of turbulence on the swimming performance of fish. Research has shown that fish may benefit from turbulence. For example, rainbow trout swimming behind an obstacle which produced stable vortex shedding, profited from the energy of these vortices. Fish adjusted their swimming patterns to slalom between the vortices which resulted in a reduction in muscle activity suggesting that fish reduced energy expenditure of swimming. Similarly, sockeye salmon exploited recirculation zones during upriver spawning migration to minimise energy expenditure. In contrast to these investigations showing that fish may actually profit from turbulence, several studies suggested that turbulence increases energy expenditure of swimming. Sustained swimming speed of fish decreased with increasing turbulence intensity suggesting an increase in swimming costs. Similarly, Atlantic salmon swimming in turbulent flow have 2- to 4-fold increased energy expenditure in comparison to estimates obtained under minimised flow heterogeneity. We will give an overview of recent studies and of new experimental evidence showing how turbulence affects fish behaviour, energetics and distribution and we discuss the relevant scales at which turbulent flow structures affect fish depending on its size. These results are from special interest not only for fisheries management, habitat restoration and biodiversity conservation but also for conceptualisation and construction of migratory fish pathways.

  14. The Appeal of For-Profit Institutions

    ERIC Educational Resources Information Center

    Howard-Vital, Michelle

    2006-01-01

    The characteristics that students like in for-profit postsecondary institutions are present in many more traditional institutions as well. Yet most students who attend for-profit institutions are not convinced that they can fit into traditional institutions. In this article, the author examines the reasons why for-profit institutions appeal more…

  15. Lender Profitability in the Student Loan Program.

    ERIC Educational Resources Information Center

    Jenkins, Sarah

    This report provides results of a study that measured lender profitability in the Guaranteed Student Loan (GSL) program and compares these results with the profitability of other types of lending. Data analysis reveals credit card lending to be the highest average level of profitability over the 5-year period considered. Other lending types, in…

  16. Choice of For-Profit College

    ERIC Educational Resources Information Center

    Chung, Anna S.

    2012-01-01

    In this paper I investigate whether students self-select into the U.S. for-profit colleges or whether the choice of for-profit sector is accidental or due to the reasons external to the students (geographic exposure to for-profit providers, tuition pricing, or random circumstances). The main student-level data samples come from the National…

  17. Strategic planning in non-profits: profit from it.

    PubMed

    Steiner, J R; Gross, G M; Ruffolo, M C; Murray, J J

    1994-01-01

    Non-profit human service organizations, both public and private, face unique challenges and opportunities in the climate of the 1990s as human needs are increasing, funding is decreasing, and threats to organizational well-being are encountered. The purpose of this paper is to describe, advocate for, and illustrate a strategic planning model which facilitates a proactive, energizing, futuristic vision as services are being planned and delivered. Three case examples are used: a large state-run county social services department; a small, private, sectarian agency that provides group home services for the developmentally disabled; and a medium sized federal public health hospital. PMID:10138343

  18. Not-for-profits like the fit of former for-profits.

    PubMed

    Nemes, J

    1991-01-01

    Not-for-profit hospitals and systems are expanding market share through purchases of for-profit facilities that have come up for sale. As for-profits scale back their growth or divest properties to finance leveraged buy-outs, not-for-profits are there to add key markets that may not have been accessible otherwise. PMID:10108314

  19. Mapping the Profit Motive: The Distinct Geography and Demography of For-Profit Charter Schools

    ERIC Educational Resources Information Center

    Robertson, W. Brett

    2015-01-01

    For-profit charter schools represent a controversial new market-based education reform (Garcia, Barber, & Molnar, 2009; Conn, 2002). This essay explores how schools operated by for-profit corporations differ from those operated by non-profit organizations. Specifically, do for-profit charter schools locate in demographically distinct areas and…

  20. How profitable is medical malpractice insurance?

    PubMed

    Hassan, M

    1991-01-01

    High medical malpractice insurance premiums charged to physicians have created the perception of a crisis. Some researchers have expressed the concern that medical malpractice insurance companies are making excessive profits. In this paper I compute the actual and allowable normal underwriting profit rates in medical malpractice, as well as in other liability lines, for six large insurance companies. These allowable, normal profit rates are then compared with actual profit rates to evaluate the relative profitability of each line of insurance. Data from 1978 through 1986 show that medical malpractice insurance ranked medium in underwriting profitability compared with other lines of insurance, and during 1985-86 it was the least profitable insurance business. PMID:1826500

  1. 24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to...

  2. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false State and local taxation of Job Corps... LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions...

  3. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps... LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions...

  4. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  5. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  6. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  7. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for...

  8. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Taxation of a domestic international sales... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.991-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is...

  9. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Taxation of a domestic international sales... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.991-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is...

  10. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of a domestic international sales... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.991-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is...

  11. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Taxation of a domestic international sales... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.991-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is...

  12. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... provided in 26 CFR (1939) 39.22(d)-3 (Regulations 118) must exercise the election provided in section 472... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Manner of taxation of cooperative associations...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general....

  13. Foreign Educational Programs in Britain: Legal Issues Associated with the Establishment and Taxation of Programs Abroad.

    ERIC Educational Resources Information Center

    Stein, Todd J.

    1990-01-01

    The most common problems associated with establishing educational programs abroad are illustrated by the case of Britain, which has a large population of foreign students. Four problem areas are addressed (program formation, immigration, accreditation, and taxation), with the greatest amount of attention given to taxation. (MSE)

  14. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation of a domestic international sales corporation. (a) In general. A corporation which is a DISC for...

  15. 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....

  16. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. (1)...

  17. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment,...

  18. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Taxation of Federal financial assistance. 1.597-2 Section 1.597-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-2 Taxation of...

  19. 48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs....

  20. 26 CFR 1.857-1 - Taxation 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 Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real...

  1. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In...

  2. 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....

  3. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of...

  4. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of regulated investment companies. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1)...

  5. U.S. Taxation of Business: Relevance of the European Experience. German Studies Notes.

    ERIC Educational Resources Information Center

    McLure, Charles E., Jr.

    American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

  6. Charity care: do not-for-profits influence for-profits?

    PubMed

    Clement, Jan P; White, Kenneth R; Valdmanis, Vivian

    2002-03-01

    This study further examines whether not-for-profit hospitals exert pressure on for-profit hospitals to provide charity care and whether for-profit hospitals react differently than not-for-profit hospitals to managed care pressures and hospital competition in providing charity care. A two equation model is estimated using 1996 data from California hospitals. The results indicate that in mixed ownership markets, for-profit hospitals provide significantly less charity care as not-for-profit hospitals in the market provide more. Unexpectedly, study for-profit hospitals were not more influenced by price competition than other hospitals with respect to charity care. Having a unique role in providing charity care may justify continuing tax exemption for not-for-profit hospitals and enhance interest in payment and other policies with regard to conversions to ensure that not-for-profit hospitals continue to be represented in market areas. PMID:11877879

  7. For-profit chains seek to acquire successful not-for-profit hospitals.

    PubMed

    Phillips, J F

    1999-09-01

    Over the last decade, investor-owned hospital corporations have grown primarily by acquiring other for-profit hospital chains or stand-alone for-profit institutions. Between 1990 and 1995, however, these corporations also acquired nearly 50 not-for-profit hospitals and converted them to for-profit status. An examination of the long-term financial condition of 39 not-for-profit hospitals acquired by various investor-owned hospital corporations between 1992 and 1996 was conducted using free-cash-flow accounting valuation. The results suggest that, initially, only not-for-profit hospitals in dire financial straits were candidates for acquisition and conversion to for-profit status. More recent acquisitions increasingly have involved more successful not-for-profit hospitals. PMID:11066707

  8. Do Costs Differ between For-Profit and Not-for-Profit Producers of Higher Education?

    ERIC Educational Resources Information Center

    Laband, David N.; Lentz, Bernard F.

    2004-01-01

    In theory, not-for-profit organizations will be characterized by higher production costs per unit of output than for-profit producers of otherwise-identical goods/services, since profit maximization implies cost minimization per unit of output; breaking even does not imply cost minimization and, indeed, may imply inflated costs. We explore the…

  9. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

  10. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

  11. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

  12. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

  13. For-Profits on the Move

    ERIC Educational Resources Information Center

    Wildavsky, Ben

    2011-01-01

    Because the globalization of traditional research universities has so far been largely an elite phenomenon, for-profit higher education has become the kind of high-growth worldwide industry that would attract entrepreneurs. The for-profit sector, by contrast, has targeted a vast and vastly different student market: non-elite learners, often poorly…

  14. 48 CFR 1615.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 1615.404-4 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES... Contract Pricing 1615.404-4 Profit. (a) When the pricing of FEHB Program contracts is determined by cost analysis, OPM will determine the profit or fee prenegotiation objective (service charge) portion of...

  15. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Profit. 15.404-4 Section 15.404-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 15.404-4 Profit. (a) General. This subsection prescribes policies for establishing...

  16. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... objective in price negotiations based on cost analysis. (1) Profit or fee prenegotiation objectives do not... those acquisitions that require cost analysis; and (ii) May prescribe specific exemptions for situations... negotiation is not based on cost analysis, contracting officers are not required to analyze profit. (2)...

  17. 78 FR 11164 - Policy on Contractor Profits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-15

    ... Defense Acquisition Regulations System Policy on Contractor Profits AGENCY: Defense Acquisition..., at 703- 693-1145. Please cite NDAA FY 2013 Profit Policy Public Meeting. SUPPLEMENTARY INFORMATION... private sector about the requirements of section 804 of the National Defense Authorization Act for...

  18. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Profit. 15.404-4 Section 15.404-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 15.404-4 Profit. (a) General. This subsection prescribes policies for establishing...

  19. For-Profit Schools: They Get IT

    ERIC Educational Resources Information Center

    Waters, John K.

    2011-01-01

    The for-profit sector of higher education has generated some disturbing headlines recently. Widely publicized charges of predatory recruiting practices have prompted new regulations and provided fuel for scorching criticism of the entire business model. But while the spotlight is focused on what for-profits are doing wrong, are people overlooking…

  20. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... responsibilities. The statutory limitations on price and fee as set forth in 48 CFR 15.404-4(c)(4)(i) shall be... profit/fee analysis technique designed for a systematic application of the profit factors in 48 CFR 15...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of...

  1. 40 CFR 35.936-4 - Profits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Profits. 35.936-4 Section 35.936-4 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE STATE AND LOCAL ASSISTANCE Grants for Construction of Treatment Works-Clean Water Act § 35.936-4 Profits. Only fair...

  2. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Profit. 15.404-4 Section 15.404-4 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 15.404-4 Profit. (a) General. This subsection prescribes policies for establishing...

  3. 48 CFR 1415.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Profit. 1415.404-4 Section 1415.404-4 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1415.404-4 Profit. (a) DOI's policy is to use...

  4. Price Discrimination, Economies of Scale, and Profits.

    ERIC Educational Resources Information Center

    Park, Donghyun

    2000-01-01

    Demonstrates that it is possible for economies of scale to induce a price-discriminating monopolist to sell in an unprofitable market where the average cost always exceeds the price. States that higher profits in the profitable market caused by economies of scale may exceed losses incurred in the unprofitable market. (CMK)

  5. For-Profit Colleges Deserve Some Respect

    ERIC Educational Resources Information Center

    Seiden, Michael J.

    2009-01-01

    Enrollment in for-profit colleges, while still a relatively small share of the higher-education market, has grown more than tenfold over the past decade. For-profit education companies are now in high demand among venture capitalists and investment bankers, and the industry is one of the rare ones that is faring well in this economy. But while…

  6. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... responsibilities. The statutory limitations on price and fee as set forth in 48 CFR 15.404-4(c)(4)(i) shall be... profit/fee analysis technique designed for a systematic application of the profit factors in 48 CFR 15...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of...

  7. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... responsibilities. The statutory limitations on price and fee as set forth in 48 CFR 15.404-4(c)(4)(i) shall be... profit/fee analysis technique designed for a systematic application of the profit factors in 48 CFR 15...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of...

  8. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... responsibilities. The statutory limitations on price and fee as set forth in 48 CFR 15.404-4(c)(4)(i) shall be... profit/fee analysis technique designed for a systematic application of the profit factors in 48 CFR 15...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of...

  9. Textiles, Tariffs, and Turnarounds: Profits Improved.

    ERIC Educational Resources Information Center

    Aronoff, Craig

    1986-01-01

    The U.S. textile industry may serve as a classic study on regeneration through market forces. The industry has recently made a turnaround in profits after having been recognized as an industry that was losing most of its profits to overseas producers. The reasons for the emerging strength of the industry is that it began to innovate after a…

  10. 48 CFR 215.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Profit. (b) Policy. (1) Contracting officers shall use a structured approach for developing a... alternate structured approach. (c) Contracting officer responsibilities. (1) Also, do not perform a profit analysis when assessing cost realism in competitive acquisitions. (2) When using a structured approach,...

  11. 48 CFR 1515.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Profit. 1515.404-4 Section 1515.404-4 Federal Acquisition Regulations System ENVIRONMENTAL PROTECTION AGENCY CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1515.404-4 Profit. This section implements FAR 15.404-4 and prescribes the...

  12. 48 CFR 1515.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Profit. 1515.404-4 Section 1515.404-4 Federal Acquisition Regulations System ENVIRONMENTAL PROTECTION AGENCY CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1515.404-4 Profit. This section implements FAR 15.404-4 and prescribes the...

  13. 48 CFR 1515.404-4 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Profit. 1515.404-4 Section 1515.404-4 Federal Acquisition Regulations System ENVIRONMENTAL PROTECTION AGENCY CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1515.404-4 Profit. This section implements FAR 15.404-4 and prescribes the...

  14. 14 CFR 24 - Profit and Loss Elements

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Register citations affecting part 241 section 24, see the List of CFR Sections Affected, which appears in... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Profit and Loss Elements Section 24 Section... Financial Reporting Requirements Section 24 Profit and Loss Elements Schedule P-1.1—Statement of...

  15. In California, not-for-profit hospitals spent more operating expenses on charity care than for-profit hospitals spent.

    PubMed

    Valdovinos, Erica; Le, Sidney; Hsia, Renee Y

    2015-08-01

    In exchange for sizable tax exemptions, not-for-profit hospitals must engage in activities that meet the Internal Revenue Service's community benefit standard. The provision of charity care-free care to those unable to pay-can help meet that standard. Bad debt, the other form of uncompensated care, cannot be used to meet the standard, although Medicaid shortfalls can. However, the ACA lacks guidelines for providing charity care, and federal law sets no minimum requirements for community benefit activities. Using data from California, we examined whether the levels of charity and uncompensated care provided differed across general acute care hospitals by profit status and other characteristics during 2011-13. The mean proportion of total operating expenses spent on charity care differed significantly between not-for-profit (1.9 percent) and for-profit hospitals (1.4 percent), in contrast to the mean proportion spent on uncompensated care. Both types of spending varied widely across hospitals. Policy makers should consider measures that remove disincentives to meeting the persistent considerable need for charity care-for example, increasing supports to offset rising Medicaid shortfalls resulting from program expansion-and facilitate the tracking of ACA impacts on the distribution of charity care and uncompensated care delivery. PMID:26240242

  16. Of markets, technology, patients and profits.

    PubMed

    Loewy, E H

    1994-05-01

    In this paper I: (1) Describe something of the present situation in the United States and briefly contrast this with the state of affairs in other nations of the industrialised world. I emphasise health care but also allude to other social conditions: health care is merely one institution of a society and, just as do its other institutions, the system of health care reflects the basic world-view of that society. (2) Sketch the world-view and the philosophy which underwrites the use of a market system in distributing what are acknowledged to be critically important social goods like health care and higher education. I show that a well-functioning market can indeed be useful when it comes to distributing some, but not when distributing other goods. (3) Suggest that when competition and the market are used to 'regulate' health care, technology--instead of being used to benefit patients--is apt to be used primarily to maximise individual profit: it becomes a weapon between what is often painted as 'warfare' among health care providers and institutions. I argue that this state of affairs is based on an undue emphasis upon the demands of individual freedom to the detriment of the community. Finally (4) I suggest an alternative approach to balancing individual with communal interests, an approach which is neither based on a predominance of one with neglect of the other, nor on a dialectic balance between them, but rather upon an approach which sees both individual and communal interests as modifying forces in a complex homeostatic balance.(ABSTRACT TRUNCATED AT 250 WORDS) PMID:10134787

  17. A trade based view on casino taxation: market conditions.

    PubMed

    Li, Guoqiang; Gu, Xinhua; Wu, Jie

    2015-06-01

    This article presents a trade based theory of casino taxation along with empirical evidence found from Macao as a typical tourism resort. We prove that there is a unique optimum gaming tax in a particular market for casino gambling, argue that any change in this tax is engendered by external demand shifts, and suggest that the economic rent from gambling legalization should be shared through such optimal tax between the public and private sectors. Our work also studies the tradeoff between economic benefits and social costs arising from casino tourism, and provides some policy recommendations for the sustainable development of gaming-led economies. The theoretical arguments in this article turn out to be consistent with empirical observations on Macao realities over the recent decade. PMID:23979590

  18. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation... (but not below zero) by— (i) First, the amount of any cash or the fair market value of any...

  19. Profit vs. public welfare goals in investor-owned and not-for-profit hospitals.

    PubMed

    Kralewski, J; Gifford, G; Porter, J

    1988-01-01

    A study of goal formation in a matched sample of investor-owned and not-for-profit hospitals was conducted to determine differences in the perceptions of employees regarding their hospitals' commitments to patient/community welfare goals versus profit maximization. These perceptions were compared to available operating data for the same hospitals. While the investor-owned hospitals as a group generally were found to emphasize patient/community welfare values less than their not-for-profit counterparts, this did not hold true when matched pairs were analyzed. In some of the matched subsets, the not-for-profit hospitals were much more profit-oriented than the investor-owned hospitals. This research reveals that strong patient/community service values do not universally characterize not-for-profit hospitals, and conversely investor-owned hospitals cannot always be characterized as profit maximizers. PMID:10288636

  20. Taxation and Sugar-Sweetened Beverages: Position of Dietitians of Canada.

    PubMed

    2016-06-01

    Dietitians of Canada recommends that an excise tax of at least 10-20% be applied to sugar-sweetened beverages sold in Canada given the negative impact of these products on the health of the population and the viability of taxation as a means to reduce consumption. For the greatest impact, taxation measures should be combined with other policy interventions such as increasing access to healthy foods while decreasing access to unhealthy foods in schools, daycares, and recreation facilities; restrictions on the marketing of foods and beverages to children; and effective, long-term educational initiatives. This position is based on a comprehensive review of the literature. The Canadian population is experiencing high rates of obesity and excess weight. There is moderate quality evidence linking consumption of sugar-sweetened beverages to excess weight, obesity, and chronic disease onset in children and adults. Taxation of sugar-sweetened beverages holds substantiated potential for decreasing its consumption. Based on economic models and results from recent taxation efforts, an excise tax can lead to a decline in sugar-sweetened beverage purchase and consumption. Taxation of up to 20% can lead to a consumption decrease by approximately 10% in the first year of its implementation, with a postulated 2.6% decrease in weight per person on average. Revenue generated from taxation can be used to fund other obesity reduction initiatives. A number of influential national organizations support a tax on sugar-sweetened beverages. PMID:27183052

  1. Resource assessment and profitability from discovering rate forecasting

    SciTech Connect

    Zorbalas, K.; Rogers, R.E. )

    1993-09-01

    A partially explored basin, in trying economic times such as the present, experiences a slowdown in activity that leaves the state, industry, and all concerned questioning whether undiscovered fields of sufficient size and quantity remain in the basin to justify further exploration. Questions that need to be answered concern the finding costs, development costs, and ultimate profitability associated with potential discoveries. A discovery process model was used to answer these questions by analyzing the Black Warrior basin of Mississippi for the number and size distribution of undiscovered natural gas fields remaining; and economic analysis then detailed costs and ultimate profitability of their development. Extensive historical data from the basin was analyzed and the log normal distribution of fields was categorized into nine class sizes. The Drew/Scheunemeyer discovery process model predicted 43 undiscovered fields in class sizes with economical potential for development having 150 bcf of gas reserves; approximately 300 exploratory wells could be drilled in the basin with expectations of attractive profitabilities from field discoveries. Rates of return were determined for four gas-price scenarios, and the conditions were revealed for profitable development of the undiscovered fields. By using the method in any partly explored basin, one can foresee the economic justification for further exploratory drilling and foresee economic benefits from eventual production of the potential fields. The analysis method is the most thorough and informative that can be made on a basin having the potential of additional gas field discoveries. As exploration becomes more selective, the technique could be a valuable tool to any exploration program.

  2. What Makes For-Profits So Successful?

    ERIC Educational Resources Information Center

    Milshtein, Amy

    2003-01-01

    Discusses factors at play in the tremendous growth in for-profit institutions of higher education, including non-traditional students, emphasis on employment, hands-on teaching methods, and convenient scheduling. (EV)

  3. Not-for-profits trek into for-profit accounting: goodwill impairments.

    PubMed

    2011-03-01

    Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results. PMID:21449313

  4. Averting Obesity and Type 2 Diabetes in India through Sugar-Sweetened Beverage Taxation: An Economic-Epidemiologic Modeling Study

    PubMed Central

    Basu, Sanjay; Vellakkal, Sukumar; Agrawal, Sutapa; Stuckler, David; Popkin, Barry; Ebrahim, Shah

    2014-01-01

    Background Taxing sugar-sweetened beverages (SSBs) has been proposed in high-income countries to reduce obesity and type 2 diabetes. We sought to estimate the potential health effects of such a fiscal strategy in the middle-income country of India, where there is heterogeneity in SSB consumption, patterns of substitution between SSBs and other beverages after tax increases, and vast differences in chronic disease risk within the population. Methods and Findings Using consumption and price variations data from a nationally representative survey of 100,855 Indian households, we first calculated how changes in SSB price alter per capita consumption of SSBs and substitution with other beverages. We then incorporated SSB sales trends, body mass index (BMI), and diabetes incidence data stratified by age, sex, income, and urban/rural residence into a validated microsimulation of caloric consumption, glycemic load, overweight/obesity prevalence, and type 2 diabetes incidence among Indian subpopulations facing a 20% SSB excise tax. The 20% SSB tax was anticipated to reduce overweight and obesity prevalence by 3.0% (95% CI 1.6%–5.9%) and type 2 diabetes incidence by 1.6% (95% CI 1.2%–1.9%) among various Indian subpopulations over the period 2014–2023, if SSB consumption continued to increase linearly in accordance with secular trends. However, acceleration in SSB consumption trends consistent with industry marketing models would be expected to increase the impact efficacy of taxation, averting 4.2% of prevalent overweight/obesity (95% CI 2.5–10.0%) and 2.5% (95% CI 1.0–2.8%) of incident type 2 diabetes from 2014–2023. Given current consumption and BMI distributions, our results suggest the largest relative effect would be expected among young rural men, refuting our a priori hypothesis that urban populations would be isolated beneficiaries of SSB taxation. Key limitations of this estimation approach include the assumption that consumer expenditure behavior from

  5. For-Profit Web Venture Shifts Gears, Hoping To Find a Way To Make a Profit.

    ERIC Educational Resources Information Center

    Carlson, Scott

    2001-01-01

    A for-profit Web venture, Fathom, backed by several major universities, is changing its strategies for marketing and content, hoping to find a way to make a profit. The site will rely on member institutions to create and contribute shorter, noncredit online courses and seminars to accompany the free content, such as articles, already offered on…

  6. An Examination of Childcare Teachers in For-Profit and Non-Profit Childcare Centers

    ERIC Educational Resources Information Center

    Cornille, Thomas A.; Mullis, Ronald L.; Mullis, Ann K.; Shriner, Michael

    2006-01-01

    Perceptions of childcare teachers in for-profit and non-profit centers were examined. Previous research indicates that childcare teachers earn consistently low wages, have little employee benefits and are dissatisfied with their work environments. This study further explores the employment issues and work environments that childcare teachers…

  7. An Examination of Adjunct Faculty Characteristics: Comparison between Non-Profit and For-Profit Institutions

    ERIC Educational Resources Information Center

    Starcher, Keith; Mandernach, B. Jean

    2016-01-01

    Institutions must understand the unique characteristics and motivations of adjunct faculty teaching online to more effectively support a diverse faculty population. The current study examines faculty characteristics and motivations to explore differences in the types of adjunct faculty teaching at non-profit or for-profit institutions. A survey of…

  8. 26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-7 Taxation of nonresident...

  9. "We Need a Woman, We Need a Black Woman": Gender, Race, and Identity Taxation in the Academy

    ERIC Educational Resources Information Center

    Hirshfield, Laura E.; Joseph, Tiffany D.

    2012-01-01

    In 1994, Amado Padilla used the phrase "cultural taxation" to describe the extra burden of service responsibilities placed upon minority faculty members because of their racial or ethnic background. In this paper, we expand upon Padilla's work and introduce the concept of "identity taxation" to encompass how other marginalised social identities…

  10. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... § 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a)...

  11. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... § 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section provides rules under section 338(a)(1) to determine the aggregate deemed sale price...

  12. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... § 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section provides rules under section 338(a)(1) to determine the aggregate deemed sale price...

  13. 26 CFR 1.897-1 - Taxation of foreign investment in United States real property interests, definition of terms.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of foreign investment in United States real property interests, definition of terms. 1.897-1 Section 1.897-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.897-1 Taxation...

  14. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... States § 1.901-2T Income, war profits, or excess profits tax paid or accrued. (a) through...

  15. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... States § 1.901-2T Income, war profits, or excess profits tax paid or accrued. (a) through...

  16. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income, war profits, or excess profits tax paid or accrued (temporary). 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued (temporary)....

  17. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued...

  18. A Non-Profit University and a For-Profit Consulting Company Partner to a Offer a New Master's Degree

    ERIC Educational Resources Information Center

    Whitney, Gary; Dalton, Thomas M.

    2008-01-01

    The University of San Diego, School of Business Administration (non-profit university) and the Ken Blanchard Companies (for profit management consulting company) teamed to create the Master of Science in Executive Leadership at USD. Fusing a traditional non-profit university faculty and staff with a for-profit consulting company created a plethora…

  19. Development of soil taxation and soil classification as furthered by the Austrian Soil Science Society

    NASA Astrophysics Data System (ADS)

    Baumgarten, Andreas

    2013-04-01

    Soil taxation and soil classification are important drivers of soil science in Austria. However, the tasks are quite different: whereas soil taxation aims at the evaluation of the productivity potential of the soil, soil classification focusses on the natural development and - especially nowadays - on functionality of the soil. Since the foundation of the Austrian Soil Science Society (ASSS), representatives both directions of the description of the soil have been involved in the common actions of the society. In the first years it was a main target to improve and standardize field descriptions of the soil. Although both systems differ in the general layout, the experts should comply with identical approaches. According to this work, a lot of effort has been put into the standardization of the soil classification system, thus ensuring a common basis. The development, state of the art and further development of both classification and taxation systems initiated and carried out by the ASSS will be shown.

  20. [The ginseng growing district, taxation and trade in ancient Korea].

    PubMed

    Yang, Jeong-Pil; Yeo, In-Sok

    2004-12-01

    The very first record of ginseng in the Korean peninsula dates back to early 6th century A.D., with its concentration in Chinese sources. Regardless of the fact that the Korean ginseng was introduced to China before th birth of CHrist, there is no writing about it for 500 years. This is because the Chinese substituted Korean ginseng for the Chinese one, which was cultivated around the Shangdang Area. The ginseng, however, is greatly influenced by natural environment and its native area bing Manchurian and the Korean peninsula. It is believed that ginseng range from the northern mountains of Pyongando and Hamkyongdo provincnes to the southern Taebaek and Sobaek mountains in Korea. Especially the area of Madasan(Baekdusan?) mountain was well-known for ginseng-growing district. The ginseng taxation of the Three Kingdoms period seems to have gone through certain changes along the development stages of the ancient state. The first taxation stage is estimated to be in the form of a tribute. Afterwards, as the governing power of central government was gradually strengthened in the subjugated places, there was a major replacement from tributary form to actual goods levy. The actual areas of such tributary collection is unknown, but the Sejongshilok Chiriji (geographical records of Sejong chronicles) of the early Choson ear indicates 113 prefectures and countries as those which submit ginseng to the central government. These administrations provide permissible clues to the historic background of ginseng-taxed regions of the Three Kingdoms. The ginseng trade also is estimated to have flourished in ancient Korea through the Han commanderies of China. However, the writings of Korean ginseng trade is non-existent until 6th century A.D.. Such phenomenon can be attributed to few reasons. First, the Chinese took little interest in Korean ginseng as they believed they had their own native ginseng in China. Second, same ignorance resulted from its inflowing but new feature. Third

  1. Taxation as metaphor. The hospital and public responsibility.

    PubMed

    Friedman, E

    1992-01-01

    In the debate over the tax status of voluntary hospitals, most hospital executives and trustees do not seem to comprehend--or want to comprehend--the underlying issues. First, the terror of being associated with a tax hike has led many politicians to seek other "revenue enhancements" that are more ingenious than they are honest. On the other hand, many of these governments have legitimate financial problems and are seeking new sources of revenue. A second, related issue is uncertainty over what should be done about the uninsured and Medicaid populations. In the absence of an acceptable solution, we will continue to provide direct public support to public hospitals and indirect public support to private providers--including charitable tax exemptions. The third underlying issue is hospitals' curiously narrow view of their private-sector status. Most of the functions hospitals provide are not only publicly funded; they are, in fact, public functions. Finally, hospitals believe they are inherently moral organizations because they provide an inherently moral service. But hospitals grew to their present role in society almost by accident; their services are neither unique nor ethically superior. It is in how hospitals provide care that their morality can be measured, not in the fact that they provide some kind of care to somebody. An honest appraisal of these issues will help each hospital answer the basic question: As an ethical and moral matter, should this organization be paying taxes? But is this fight really about taxes? I believe society and government are using taxation as a metaphor for trust in hospitals. PMID:10115599

  2. How to Generate Good Profit Maximization Problems

    ERIC Educational Resources Information Center

    Davis, Lewis

    2014-01-01

    In this article, the author considers the merits of two classes of profit maximization problems: those involving perfectly competitive firms with quadratic and cubic cost functions. While relatively easy to develop and solve, problems based on quadratic cost functions are too simple to address a number of important issues, such as the use of…

  3. Sugarcane cultural practices to increase profits

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Multiple experiments were initiated in an effort to reduce costs, increase ratooning, and maximize profits. A new method of mechanical removal using a modified rake produced yields similarly to burning, with both yielding an additional 1000 lbs/A than full retention. Where burning was not an option,...

  4. 48 CFR 415.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... negotiation is based on cost analysis. (2) The following types of acquisitions are exempt from the... CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 415.404-4 Profit. (a)(1) USDA will use a...) Termination settlements; and (v) Cost-plus-award-fee contracts; (b) Unless otherwise restricted by...

  5. Profitability of Qualified-Labour-Power Production

    ERIC Educational Resources Information Center

    Baldino, Roberto Ribeiro; Cabral, Tânia Cristina Baptista

    2015-01-01

    In Baldino and Cabral (2013) we introduced the concept of qualified labour-power as the commodity produced by the school system. In the present article we outline a quantitative model to evaluate the profit rate of educational programmes. We compare a medical school programme with a teacher education programme at a public university in Brazil,…

  6. Maximizing profits in international technology transfer

    NASA Technical Reports Server (NTRS)

    Straube, W.

    1974-01-01

    Maximum profit can be introduced into international technology transfer by observing the following: (1) ethical and open dealing between the parties; (2) maximum knowledge of all facts concerning the technology, the use of the technology, the market, competition, prices, and alternatives; (3) ability to coordinate exports, service, support activities, licensing and cross licensing; and (4) knowledgeable people which put these factors together.

  7. The Flogging of For-Profit Colleges

    ERIC Educational Resources Information Center

    Hassler, Richard P.

    2006-01-01

    A din of opprobrium rises from the academy against for-profit education. But a name like "The University of Phoenix" is not misleading to students, Richard P. Hassler argues, even though the dividends that that large public corporation pays its shareholders derive narrowly from career preparation, rather than from more rarefied cultivations of the…

  8. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible...

  9. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible...

  10. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible...

  11. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible...

  12. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible...

  13. Energy Security and Climate Change Policy in the OECD: The Political Economy of Carbon-Energy Taxation

    NASA Astrophysics Data System (ADS)

    Lachapelle, Erick

    Why do countries tax the same fuels at widely different rates, even among similarly situated countries in the global political economy? Given the potentially destabilizing effects of climate change, and the political and economic risks associated with a reliance on geographically concentrated, finite fossil fuels, International Organizations and economists of all political stripes have consistently called for increasing tax rates on fossil-based energy. Despite much enthusiasm among policy experts, however, politicians concerned with distributional consequences, economic performance and competitiveness impacts continue to be wary of raising taxes on carbon-based fuels. In this context, this thesis investigates the political economy of tax rates affecting the price of fossil fuels in advanced capitalist democracies. Through an examination of the political limits of government capacity to implement stricter carbon-energy policy, as well as the identification of the correlates of higher carbon-based energy taxes, it throws new light on the conditions under which carbon-energy tax reform becomes politically possible. Based on recent data collected from the OECD, EEA and IEA, I develop an estimate of the relative size of implicit carbon taxes across OECD member countries on six carbon-based fuels and across the household and industrial sectors. I exploit large cross-national differences in these carbon-energy tax rates in order to identify the correlates of, and constraints on, carbon-energy tax reform. Applying multiple regression analysis to both cross-section and time-series cross-sectional (TSCS) data, this thesis leverages considerable empirical evidence to demonstrate how and why electoral systems matter for energy and environmental tax policy outcomes. In particular, I find considerable empirical evidence to support the claim that systems of proportional representation (PR), in addition to the partisan preferences of the electorate, work together to explain

  14. Essays on inference in economics, competition, and the rate of profit

    NASA Astrophysics Data System (ADS)

    Scharfenaker, Ellis S.

    This dissertation is comprised of three papers that demonstrate the role of Bayesian methods of inference and Shannon's information theory in classical political economy. The first chapter explores the empirical distribution of profit rate data from North American firms from 1962-2012. This chapter address the fact that existing methods for sample selection from noisy profit rate data in the industrial organization field of economics tends to be conditional on a covariate's value that risks discarding information. Conditioning sample selection instead on the profit rate data's structure by means of a two component (signal and noise) Bayesian mixture model we find the the profit rate sample to be time stationary Laplace distributed, corroborating earlier estimates of cross section distributions. The second chapter compares alternative probabilistic approaches to discrete (quantal) choice analysis and examines the various ways in which they overlap. In particular, the work on individual choice behavior by Duncan Luce and the extension of this work to quantal response problems by game theoreticians is shown to be related both to the rational inattention work of Christopher Sims through Shannon's information theory as well as to the maximum entropy principle of inference proposed physicist Edwin T. Jaynes. In the third chapter I propose a model of ``classically" competitive firms facing informational entropy constraints in their decisions to potentially enter or exit markets based on profit rate differentials. The result is a three parameter logit quantal response distribution for firm entry and exit decisions. Bayesian methods are used for inference into the the distribution of entry and exit decisions conditional on profit rate deviations and firm level data from Compustat is used to test these predictions.

  15. Wealth distribution under Yard-Sale exchange with proportional taxes

    NASA Astrophysics Data System (ADS)

    Bustos-Guajardo, R.; Moukarzel, Cristian F.

    2016-03-01

    Recent analysis of a Yard-Sale (YS) exchange model supplemented with redistributive proportional taxation suggested an asymptotic behavior P(w)˜1/wμ for the wealth distribution, with a parameter-dependent exponent μ. Revisiting this problem, it is here shown analytically, and confirmed by extensive numerical simulation, that the asymptotic behavior of P(w) is not power-law but rather a Gaussian. When taxation is weak, we furthermore show that a restricted-range power-law behavior appears for wealths around the mean value. The corresponding power-law exponent equals 3/2 when the return distribution has zero mean.

  16. Taxation Categories for Long-term Care Insurance Premiums and Mortality Among Elderly Japanese: A Cohort Study

    PubMed Central

    Fujino, Yoshihisa; Tanaka, Ryuichi; Kubo, Tatsuhiko; Matsuda, Shinya

    2013-01-01

    Background This cohort study examined the association between taxation categories of long-term care insurance premiums and survival among elderly Japanese. Methods A total of 3000 participants aged 60 years or older were randomly recruited in Y City, Japan in 2002, of whom 2964 provided complete information for analysis. Information on income level, mobility status, medical status, and vital status of each participant was collected annually from 2002 to 2006. Follow-up surveys on survival were conducted until August 2007. Hazard ratios (HRs) were estimated by a Cox model, using taxation categories at baseline. In these analyses, age-adjusted and age- and mobility-adjusted models were used. Results A significantly higher mortality risk was seen only in the lowest taxation category among men: as compared with men in the second highest taxation category, the HR in the lowest category was 2.53 (95% CI, 1.26–5.08, P = 0.009). This significant association between taxation category and mortality was lost after adjustment for mobility. There was no other difference in mortality among taxation categories in men or women. Conclusions The present findings only partly supported our hypothesis that taxation category is a good indicator of socioeconomic status in examining health inequalities among elderly Japanese. PMID:23258217

  17. Profits in medicine: a context and an accounting.

    PubMed

    Stevenson, G

    1978-01-01

    The U.S. health care industry is composed of a dynamic mixture of profit and non-profit entities. These sectors sometimes compete in the same activities and may have virtual monopolies over other activities. Estimates of the relative and absolute sizes and growth trends of the profit and non-profit sectors are developed in this article. These estimates show that approximately 39 percent of total health care expenditures in the U.S. in 1975 went to for-profit institutions, generating $3.3 billion in profit. This represented 7 percent of for-profit and 2.8 percent of total expenditures. Some for-profit subsectors grew more rapidly and others less rapidly than total health care expenditures. As a whole, the for-profit sector grew faster than the non-profit sector before and after Medicare and Medicaid were introduced as well as during the period when price controls were in effect. The relative growth of the for-profit sector was greatest right after the introduction of Medicare and Medicaid. The true significance of profit lies not in numbers, but in the effects that the drive for profit have on the nature and quality of health and health care. This is discussed in the final section. PMID:415990

  18. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... provided in 26 CFR (1939) 39.22(d)-3 (Regulations 118) must exercise the election provided in section 472... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.522-2 Manner of taxation of cooperative associations subject to section 522. (a) In general....

  19. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... provided in 26 CFR (1939) 39.22(d)-3 (Regulations 118) must exercise the election provided in section 472... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.522-2 Manner of taxation of cooperative associations subject to section 522. (a) In general....

  20. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... provided in 26 CFR (1939) 39.22(d)-3 (Regulations 118) must exercise the election provided in section 472... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.522-2 Manner of taxation of cooperative associations subject to section 522. (a) In general....

  1. 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...

  2. A Graphical Exposition of the Link between Two Representations of the Excess Burden of Taxation

    ERIC Educational Resources Information Center

    Liu, Liqun; Rettenmaier, Andrew J.

    2005-01-01

    The excess burden of taxation typically has two graphical representations in undergraduate microeconomics and public finance textbooks: the IC/BC (indifference curve/budget constraint) representation and the demand/supply representation. The IC/BC representation has the advantage of showing the behavioral response to a distortionary tax and how a…

  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 1.83-7 - Taxation of nonqualified stock options.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., 2003. For transactions prior to that date, see § 1.83-7 as published in 26 CFR part 1 (revised as of... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of nonqualified stock options. 1.83-7... of nonqualified stock options. (a) In general. If there is granted to an employee or...

  7. 26 CFR 1.597-2 - Taxation of Federal financial assistance.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... financial assistance. (a) Inclusion in income—(1) In general. Except as otherwise provided in the... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Taxation of Federal financial assistance. 1.597-2...) of this section for rules regarding the timing of inclusion of certain FFA. See paragraph (d) of...

  8. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of split-dollar life insurance arrangements. 1.61-22 Section 1.61-22 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-22...

  9. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In... purposes of the income tax, the gift tax, the Federal Insurance Contributions Act (FICA), the...

  10. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Taxation of split-dollar life insurance arrangements. 1.61-22 Section 1.61-22 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-22...

  11. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Taxation of split-dollar life insurance arrangements. 1.61-22 Section 1.61-22 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-22...

  12. Uniformity of Taxation and Illinois School Funding: A State Constitutional Perspective

    ERIC Educational Resources Information Center

    Reynolds, Laurie

    2008-01-01

    The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

  13. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Report of separation allowances subject to... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the... of this part. (Approved by the Office of Management and Budget under control number 3220-0173)...

  14. The Effects of Progressive Taxation on Labor Supply when Hours and Wages Are Jointly Determined

    ERIC Educational Resources Information Center

    Aaronson, Daniel; French, Eric

    2009-01-01

    This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for…

  15. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 2003. For transactions prior to that date, see § 1.83-7 as published in 26 CFR part 1 (revised as of... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7...

  16. Paying for Equity: The Role of Taxation in Driving Canada's Educational Success

    ERIC Educational Resources Information Center

    Freiler, Christa

    2011-01-01

    Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted in a…

  17. Redistributive Taxation vs. Education Subsidies: Fostering Equality and Social Mobility in an Intergenerational Model

    ERIC Educational Resources Information Center

    Schneider, Andrea

    2010-01-01

    Redistributive taxation and education subsidies are common policies intended to foster education attendance of poor children. However, this paper shows that in an intergenerational framework, these policies can raise social mobility only for some investment situations but not in general. I also study the impact of both policies on the aggregate…

  18. New dawn for not-for-profit providers.

    PubMed

    Frayne, L J

    1986-10-01

    Many persons expect large for-profit hospital corporations, the "multis," to dominate the provision of health care in the future. Failing profits and uncertainty about hospital payments, however, have eroded investor confidence in the multis, inhibiting the flow of capital to these organizations and thus their expansion. Not-for-profits, scrambling to compete, have formed cooperative ventures, which reduce costs and improve their access to capital. Hospital profits have been curtailed by the DRG system and prepaid plans have cut insurance payments and reduced utilization. Although both not-for-profits and proprietaries need profits to survive, not-for-profits may need only a surplus sufficient to replace assets, whereas proprietaries must also pay taxes and investors' dividends. Thus, not-for-profits may face the future with confidence in their ability to compete with the multis and survive. PMID:10279013

  19. Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

    PubMed

    Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

    2015-06-01

    The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review. PMID:25933484

  20. Measuring Newspaper Profits: Developing a Standard of Comparison.

    ERIC Educational Resources Information Center

    Martin, Hugh J.

    1998-01-01

    Contributes to scholarship on journalism and economics, using economic theory to develop a long-run standard for comparison of newspaper profits. Compares profits earned by 15 publicly-owned newspaper companies during an 11-year period to publishing company profits and to yields from government and corporate bonds. Shows that average newspaper…

  1. A New Classification Scheme for For-Profit Institutions

    ERIC Educational Resources Information Center

    Institute for Higher Education Policy, 2012

    2012-01-01

    For-profit institutions are more visible today among policymakers, researchers, and investors, due in large part to the sharp rise in the number of students attending them over the last decade. From 2000 to 2009, enrollment in the for-profit sector tripled while enrollment in the public and not-for-profit sectors increased by less than 25 percent.…

  2. 26 CFR 1.482-6 - Profit split method.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Profit split method. 1.482-6 Section 1.482-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-6 Profit split method. (a) In general. The profit split method evaluates whether the allocation of...

  3. 10 CFR 600.318 - Fee and profit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Fee and profit. 600.318 Section 600.318 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Administrative Requirements for Grants and Cooperative Agreements With For-Profit Organizations Post-Award Requirements § 600.318 Fee and profit. (a) Grants and...

  4. 26 CFR 1.482-6 - Profit split method.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Profit split method. 1.482-6 Section 1.482-6...) INCOME TAXES Adjustments § 1.482-6 Profit split method. (a) In general. The profit split method evaluates... shared equally, or in any other arbitrary proportion. The specific method of allocation must...

  5. 26 CFR 1.482-5 - Comparable profits method.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Comparable profits method. 1.482-5 Section 1.482... (CONTINUED) INCOME TAXES Adjustments § 1.482-5 Comparable profits method. (a) In general. The comparable profits method evaluates whether the amount charged in a controlled transaction is arm's length based...

  6. 22 CFR 226.81 - Prohibition against profit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Prohibition against profit. 226.81 Section 226.81 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S... Prohibition against profit. No funds shall be paid as profit to any recipient that is a...

  7. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Chart of Profit and Loss Accounts Section 7 Section 7 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Profit and Loss Classification Section 7 Chart of Profit and Loss Accounts Objective classification...

  8. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Chart of Profit and Loss Accounts Section 7 Section 7 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Profit and Loss Classification Section 7 Chart of Profit and Loss Accounts Objective classification...

  9. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Chart of Profit and Loss Accounts Section 7 Section 7 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Profit and Loss Classification Section 7 Chart of Profit and Loss Accounts Objective classification...

  10. 14 CFR 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Chart of Profit and Loss Accounts Section 7 Section Section 7 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION... Profit and Loss Classification Section 7 Chart of Profit and Loss Accounts Objective classification...

  11. For-Profit versus Not-for-Profit Charter Schools: An Examination of Michigan Student Test Scores

    ERIC Educational Resources Information Center

    Hill, Cynthia D.; Welsch, David M.

    2009-01-01

    The role of for-profit educational organizations in the predominantly public and not-for-profit K-12 US schooling system is being fiercely debated across our nation. Little empirical research is available to help policy-makers develop informed decisions regarding the educational value that for-profit schools provide to our students. This paper…

  12. Growing and Watching: For Profit Organizations Cautious about 2009--Twenty-Second Annual Status Report on for Profit Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger; Weiss, Shasta Zenelle; Wilson, Mike

    2009-01-01

    This article presents the 22nd annual status report on for profit care. Despite a slowing economy, many larger for profit organizations managed to expand last year. During 2008, the second and third largest for profit organizations experienced changes in ownership. This year many of the surveyed organizations shared stories of efforts they are…

  13. For Profit Organizations Showing Signs of Turnaround: Twenty-Fourth Annual Status Report on for Profit Child Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger; Hartzell, Debra

    2011-01-01

    The year 2010 will not be remembered as a banner year for large for profit child care organizations. But it appears that heading into 2011, optimism has returned. This article presents the twenty-fourth annual status report on for profit child care organizations. In 2010, the total capacity of the three largest for profit chains in North America,…

  14. For Profit Child Care: Four Decades of Growth. Nineteenth Annual Status Report on For Profit Child Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2006-01-01

    For decades "Exchange" magazine has tracked the growth of the for profit child care sector. In this article, the author reflects on trends in the for profit sector over the past four decades. Overall, it has been a period of tremendous growth for the for profit sector. However, it has also been characterized by alternating periods of rapid growth,…

  15. 26 CFR 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of gain or loss from a section 988 transaction; Table of Contents. 1.988-0 Section 1.988-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Export Trade Corporations § 1.988-0 Taxation of gain or loss from a section...

  16. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign corporations not engaged in U.S....

  17. 26 CFR 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of gain or loss from a section 988 transaction; Table of Contents. 1.988-0 Section 1.988-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.988-0 Taxation of gain or loss from...

  18. 26 CFR 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Taxation of gain or loss from a section 988 transaction; Table of Contents. 1.988-0 Section 1.988-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.988-0 Taxation of gain or loss from...

  19. Impact of customer churn [or turnover] on profitability. Final report

    SciTech Connect

    Hamblin, D.; Ratchford, B.T.

    1998-12-01

    This report responds to a concern of a newly deregulated industry about the impact of customer churn, or turnover, on both the bottom line and staying power of incumbent utility distribution companies and new-entrant energy services providers. This research effort identifies those issues that will be of greatest importance to an energy service provider within a historical context that looks at churn impacts in other industries in the US as well as privatized electricity markets abroad. Churn and price maintenance or market power impacts on profitability are examined by looking at privatization and deregulation experiences within the context of economics. The report also looks at the marketing literature describing and modeling customer satisfaction, customer churn or retention, and price maintenance or market power.

  20. Profiting from competition: Financial tools for electric generation companies

    NASA Astrophysics Data System (ADS)

    Richter, Charles William, Jr.

    Regulations governing the operation of electric power systems in North America and many other areas of the world are undergoing major changes designed to promote competition. This process of change is often referred to as deregulation. Participants in deregulated electricity systems may find that their profits will greatly benefit from the implementation of successful bidding strategies. While the goal of the regulators may be to create rules which balance reliable power system operation with maximization of the total benefit to society, the goal of generation companies is to maximize their profit, i.e., return to their shareholders. The majority of the research described here is conducted from the point of view of generation companies (GENCOs) wishing to maximize their expected utility function, which is generally comprised of expected profit and risk. Strategies that help a GENCO to maximize its objective function must consider the impact of (and aid in making) operating decisions that may occur within a few seconds to multiple years. The work described here assumes an environment in which energy service companies (ESCOs) buy and GENCOs sell power via double auctions in regional commodity exchanges. Power is transported on wires owned by transmission companies (TRANSCOs) and distribution companies (DISTCOs). The proposed market framework allows participants to trade electrical energy contracts via the spot, futures, options, planning, and swap markets. An important method of studying these proposed markets and the behavior of participating agents is the field of experimental/computational economics. For much of the research reported here, the market simulator developed by Kumar and Sheble and similar simulators has been adapted to allow computerized agents to trade energy. Creating computerized agents that can react as rationally or irrationally as a human trader is a difficult problem for which we have turned to the field of artificial intelligence. Some of our

  1. Energy use and taxation policy in the New Zealand car fleet

    SciTech Connect

    Not Available

    1984-02-01

    The report describes the composition of the New Zealand car fleet and the relationship between design factors, fleet composition, vehicle useage and fuel consumption. The indirect energy content of the vehicle and roadway are discussed. Existing and potential Government policy instruments for promoting fuel economy in the car fleet are discussed and evaluated. The report conclusions favor flat rate sales tax on vehicles regardless of engine size together with an appropriate level of petrol tax in preference to taxation that varies with vehicle size or engine capacity. A review of hire purchase regulations is proposed. Prior to publication of this report the Industries Development Commission Plan for the motor vehicle industry was released which proposes changes to the tariff, taxation and credit purchase regime applying to motor vehicles. These changes are summarized.

  2. Non Profit Leaders Face New Realities: Status Report on Non Profit Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2010-01-01

    When "Exchange" surveyed leaders of North America's largest non profit child care organizations about threats facing their organizations, not surprisingly, the "state of the economy" was foremost on their minds. What is surprising is that these organizations have been able to weather the economic storm quite well. One should not, however, downplay…

  3. Whither Non Profit Child Care? Is the Non Profit Structure an Anachronism?

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    1997-01-01

    Argues that the current structure of non-profit child care centers is outmoded, hinders creative leadership, and presents management problems for directors. Presents six illustrations of management problems: (1) shifting constituency; (2) time constraints on board members; (3) short-circuited entrepreneurism; (4) director accountability; (5)…

  4. Cournot competition between a non-profit firm and a for-profit firm with uncertainty

    NASA Astrophysics Data System (ADS)

    Ferreira, Fernanda A.

    2010-03-01

    In this paper, we consider a Cournot competition between a nonprofit firm and a for-profit firm in a homogeneous goods market, with uncertain demand. Given an asymmetric tax schedule, we compute explicitly the Bayesian-Nash equilibrium. Furthermore, we analyze the effects of the tax rate and the degree of altruistic preference on market equilibrium outcomes.

  5. For Profit Organizations Adjusting to New Realities. Fifteenth Annual Status Report on For Profit Child Care.

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2002-01-01

    Until August 2001, demand for child care services was strong, with the for-profit sector registering modest growth. However, the deepening recession and terrorist attacks of September 11, 2001 contributed to changing priorities for child care providers. Rising unemployment has lessened demand for services, and anxieties resulting from the…

  6. Economy on the Minds of For Profit CEOs: Annual Status Report on For Profit Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2010-01-01

    Considering how bad the economy was in 2009, North America's 50 largest for profit child care chains fared pretty well. In fact, about half of these organizations actually expanded their capacity in 2009--although the expansion was not spectacular, averaging just under 3%. About one-fourth of the organizations maintained their capacity and a…

  7. A Financial Ratio Analysis of For-Profit and Non-Profit Rural Referral Centers

    ERIC Educational Resources Information Center

    McCue, Michael J.; Nayar, Preethy

    2009-01-01

    Context: National financial data show that rural referral center (RRC) hospitals have performed well financially. RRC hospitals' median cash flow margin ratio was 10.04% in 2002 and grew to 11.04% in 2004. Purpose: The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to…

  8. The paradox of the not-for-profit hospital.

    PubMed

    Harrison, Jeffrey P; Sexton, Christopher

    2004-01-01

    This quantitative research study assesses the organizational characteristics, market factors, and performance of not-for-profit hospitals in the United States. These results have managerial implications related to hospital efficiency, organizational performance, and the role of not-for-profit hospitals within local communities. The study has policy implications on access to clinical services within local communities, the availability of charity care, and the long-term viability of the not-for-profit health care industry due to potential bankruptcy and closure. This study clearly demonstrates that not-for-profit hospital managers are faced with declining profitability and are challenged to reduce hospital-operating expenses while meeting their charitable mission. Additionally, the greater size and increased clinical complexity of not-for-profit hospitals are increasing organizational overhead. In many cases, the increased clinical complexity is a commitment to the organizational mission of providing a full range of services to the community. From a policy perspective, the study suggests that not-for-profit hospitals have aging facilities and reduced cash flow due to lower profit margins. As a result, many not-for-profit hospitals face potential bankruptcy and closure. This study clearly documents a threat to the provision of charity care in local communities and the long-term viability of the not-for-profit health care industry in the United States. PMID:15457836

  9. Conservation of a fishery through optimal taxation: a dynamic reaction model

    NASA Astrophysics Data System (ADS)

    Kar, Tapan Kumar

    2005-03-01

    The present paper deals with the problem of selective harvesting in a ratio-dependent predator-prey fishery in which both the predator and prey obey the logistic law of growth. To protect fish population from over exploitation a control instrument tax is imposed. The existence of its steady states and their stability are studied. The problem of optimal taxation policy is then solved by using Pontryagin's maximal principle. Finally some numerical examples are taken to illustrate the results.

  10. The use of taxation records in assessing historical floods in South Moravia, Czech Republic

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Řezníčková, L.; Valášek, H.; Dolák, L.; Stachoň, Z.; Soukalová, E.; Dobrovolný, P.

    2014-10-01

    Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data are often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in the periods 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. A number of uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and restriction to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data have considerable potential for extending our knowledge of past floods for the rest of the Czech Republic, not to mention other European countries in which records have survived.

  11. The Case of Web-Based Course on Taxation: Current Status, Problems and Future Improvement

    NASA Astrophysics Data System (ADS)

    Qin, Zhigang

    This paper mainly introduces the case of the web-based course on taxation developed by Xiamen University. We analyze the current status, problems and future improvement of the web-based course. The web-based course has the basic contents and modules, but it has several problems including unclear object, lacking interaction, lacking examination module, lacking study management module, and the learning materials and the navigation are too simple. According to its problems, we put forward the measures to improve it.

  12. Coordination-based inventory management for deteriorating items in a two-echelon supply chain with profit sharing

    NASA Astrophysics Data System (ADS)

    Yu, Jonas C. P.; Lin, Yu-Siang; Wang, Kung-Jeng

    2013-09-01

    This study develops a model for inventory management consisting of a two-echelon supply chain (SC) with profit sharing and deteriorating items. The retailer and the supplier act as the leader and follower, in which the supplier faces a huge setup cost and economic order quantity ordering strategy. The market demand is affected by the sale price of the product, and the inventory has a deterioration rate following a Weibull distribution. The retailer executes three profit-sharing mechanisms to motivate the supplier to participate in SC optimisation and to extend the life cycle of the product. A search algorithm is developed to determine the solutions as using the profit-sharing mechanisms. The outcomes from numerical experiments demonstrate the profitability of the proposed model.

  13. Influence of simplified nutrition labeling and taxation on laboratory energy intake in adults.

    PubMed

    Temple, Jennifer L; Johnson, Karena M; Archer, Kelli; Lacarte, Allison; Yi, Christina; Epstein, Leonard H

    2011-08-01

    The purpose of these studies was to test the hypotheses that simplified nutrition labeling and taxation alter food selection and intake. In Experiment 1, participants consumed lunch in the laboratory three times with no labels, standard nutrition labels, or traffic light diet labels at each visit. In Experiment 2, participants were given $6.00 with which to purchase lunch in the laboratory twice with standard pricing on one visit and a 25% tax on "red" foods on another visit. Participants received a brief education session on the labeling systems being used. Total energy intake and energy intake and number of foods purchased from each traffic light category were measured. Nutrition labeling decreased energy intake in lean females, but had no effect in men or in obese females. Traffic light labels increased consumption of "green" foods and decreased consumption of "red" foods. Taxation decreased the purchasing of "red" foods in obese, but not non-obese participants. There were no interactions between taxation and simplified nutrition labeling. Although generalization to real-world purchasing and consumption is limited by the laboratory study design, our findings suggests that taking multiple, simultaneous approaches to reduce energy intake may have the greatest impact on food purchases and/or nutrient consumption. PMID:21569807

  14. An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

    NASA Astrophysics Data System (ADS)

    Çağdaş, Volkan

    2013-04-01

    It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

  15. Forfeiture of the profits and proceeds of drug crimes.

    PubMed

    Stamler, R T

    1984-01-01

    Drug trafficking is controlled by well-organized international criminal syndicates, whose only motives for becoming involved are to make profits and secure influence, which in turn help perpetuate illicit drug distribution networks. For example, one producer of illicit opium receives approximately $Can 650 for 10 kilograms of opium, from which one kilogram of heroin is produced and sold to end-users for up to $Can 12 million. The risks involved for those at the highest level of international criminal syndicates is extremely low since they are financiers who may never come in direct contact with illicit drugs or the law enforcement authorities. The proceeds of drug crimes are laundered through sophisticated international transactions often covered by legitimate operations. Current legislative provisions at both national and international levels are inadequate to support effective action to trace, freeze, seize and secure the forfeiture of the proceeds of crimes and to prosecute individuals who knowingly possess such proceeds. In pursuance of recent resolutions of the Commission on Narcotic Drugs, the Division of Narcotic Drugs of the United Nations Secretariat convened two expert group meetings, one in 1983 and the other in 1984, to consider ways and means of dealing with this problem. The meetings recommended the establishment of machinery that would facilitate, at both national and international levels, concerted action to deprive drug traffickers of the proceeds of their crimes. The annex to this article contains provisions recommended by the second expert group meeting for inclusion in an international instrument to supplement existing provisions of the international drug control treaties in order to deal more effectively with the profits of drug crimes. PMID:6570697

  16. Rat lab for fun and profit

    PubMed Central

    Karp, Hilary J.

    1995-01-01

    Many applied behavior analysts have little or no personal exposure to the basic animal experimentation that provided the foundation for applied behavior analysis. However, personal experience in the animal laboratory provides many benefits to students of applied behavior analysis. Animal laboratory experience provides convincing, vivid illustrations of basic principles of learning and facilitates generalization and application of the basic principles. The laboratory experience also teaches interpersonal skills that may be important in future employment in applied fields. The animal laboratory can also provide public relations opportunities, especially with university-sponsored events such as the Rat Olympics. These points, as well as concerns about the resources needed for an animal laboratory and compliance with federal animal-use guidelines, are addressed. It is concluded that the animal laboratory offers many educational profits to students while making learning fun for a reasonable outlay of effort and resources. ImagesFigure 1Figure 2 PMID:22478213

  17. Sweet smell of profits from trash

    SciTech Connect

    Leinster, C.; Goodman, A.

    1985-04-01

    Burning a county's or municipality's refuse and turning is into electricity should take off as a major growth industry, and capital investment in such plants over the next 10 years could reach $20 billion. Charles River Associates predicts that by 1995 some 75 incinerators will be in operation, taking in annual revenues of $4 billion. Unlike the ill-starred attempts to turn profits into trash in the 1970s, the new plants will use a proven technique called mass burning. While there is some concern about dioxin emissions, these plants emit negligible pollution when properly run. Since Americans throw away 170 million tons of household garbage annually - and since the country is fast running out of landfill sites - the refuse problem is especially acute in heavily populated areas. The biggest prizes, of course, for the refuse-to-energy companies will be the big cities; Mayor Koch wants five for New York City, one for each borough.

  18. Seasonal issues can chill powerplant profits

    SciTech Connect

    Swanekamp, R.

    1996-07-01

    Profitable operation requires minimizing the seasonal constraints imposed by weather. This article describes how forward-thinking operators review their plans for winterization and hot-weather operation--before the thermometer darts toward either extreme. new cooling towers (CTs) are no longer oversized, leaving little room for fouling that can shoot up in hot weather. Also, powerplants are no longer being designed with surplus heat exchangers and redundant pumps--features that can help a plant get through extreme temperatures. And at a growing list of plants, the CTs are eliminated altogether, in favor of air-cooled (AC) condensers--which can have their own trouble holding condenser vacuum when the outdoor thermometer skyrockets; and, like their CT cousins, can suffer serious failures if improperly operated in winter`s freeze. Although design margins are being stretched thin, seasoned operations and maintenance (O and M) teams can minimize the constraints imposed by mother nature.

  19. How to sell services more profitably.

    PubMed

    Reinartz, Werner; Ulaga, Wolfgang

    2008-05-01

    When products become commodities, manufacturing companies may seek to differentiate themselves with value-added services--a potentially profitable strategy. Unfortunately, companies often stumble in the effort. Reinartz and Ulaga conducted in-depth studies of 18 leading companies in a broad variety of product markets to learn what distinguished the successes from the rest. They discovered four steps to developing a profitable services capability. RECOGNIZE THAT YOU ALREADY HAVE A SERVICE COMPANY: You can identify and charge for simple services--as Merck did when it stopped quietly absorbing shipping costs. Switching services from free to fee clarifies their value for managers as well as for customers. INDUSTRIALIZE THE BACK OFFICE: To prevent delivery costs from eating up service-offering margins, build flexible service platforms, closely monitor process costs, and exploit new technologies that enable process innovations. The Swedish bearings manufacturer SKF provided off-site access to an online monitoring tool that could warn of potential failure in customers' machines. CREATE A SERVICE-SAVVY SALES FORCE: Services require longer sales cycles and, often, decisions from high up in a customer's hierarchy; what's more, product salespeople may be inimical to change. Schneider-Electric did a major overhaul of its sales organization and trained its people to switch from cost-plus pricing to value-based pricing. FOCUS ON CUSTOMERS' PROCESSES AND THE OPPORTUNITIES THEY AFFORD FOR NEW SERVICE OFFERINGS: You may need to acquire new capabilities to take advantage of those opportunities: The industrial coatings specialist PPG had to learn how painting robots function after it offered to take over Fiat's Torino paint shop. Services can both lock in customers and help acquire new accounts. They should be developed with care and attention. PMID:18543811

  20. 26 CFR 1.402(f)-1 - Required explanation of eligible rollover distributions; questions and answers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... it appeared in the April 1, 1995 edition of 26 CFR part 1), apply. However, for any distribution made..., Public Law 102-318, 106 Stat. 290 (UCA). For additional UCA guidance under sections 401(a)(31), 402(c...; and if applicable, certain special rules regarding the taxation of the distribution as described...

  1. Fractality of profit landscapes and validation of time series models for stock prices

    NASA Astrophysics Data System (ADS)

    Yi, Il Gu; Oh, Gabjin; Kim, Beom Jun

    2013-08-01

    We apply a simple trading strategy for various time series of real and artificial stock prices to understand the origin of fractality observed in the resulting profit landscapes. The strategy contains only two parameters p and q, and the sell (buy) decision is made when the log return is larger (smaller) than p (-q). We discretize the unit square (p,q) ∈ [0,1] × [0,1] into the N × N square grid and the profit Π(p,q) is calculated at the center of each cell. We confirm the previous finding that local maxima in profit landscapes are scattered in a fractal-like fashion: the number M of local maxima follows the power-law form M ˜ Na, but the scaling exponent a is found to differ for different time series. From comparisons of real and artificial stock prices, we find that the fat-tailed return distribution is closely related to the exponent a ≈ 1.6 observed for real stock markets. We suggest that the fractality of profit landscape characterized by a ≈ 1.6 can be a useful measure to validate time series model for stock prices.

  2. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... January 1, 1967, see 26 CFR 1.882-1 (Revised as of January 1, 1971). ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business...

  3. 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...

  4. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... years beginning before January 1, 1967, see 26 CFR 1.871-7(d) (Revised as of January 1, 1971). ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of nonresident alien individuals...) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...

  5. How Managerial Ownership Affects Profit Maximization in Newspaper Firms.

    ERIC Educational Resources Information Center

    Busterna, John C.

    1989-01-01

    Explores whether different levels of a manager's ownership of a newspaper affects the manager's profit maximizing attitudes and behavior. Finds that owner-managers tend to place less emphasis on profits than non-owner-controlled newspapers, contrary to economic theory and empirical evidence from other industries. (RS)

  6. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Industrial and commercial profits. 509.105...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.105 Industrial and commercial profits... contracting States shall not be taxable by the other contracting State upon its industrial and...

  7. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Industrial and commercial profits. 509.105...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.105 Industrial and commercial profits... contracting States shall not be taxable by the other contracting State upon its industrial and...

  8. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Industrial and commercial profits. 509.105...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.105 Industrial and commercial profits... contracting States shall not be taxable by the other contracting State upon its industrial and...

  9. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Industrial and commercial profits. 509.105...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.105 Industrial and commercial profits... contracting States shall not be taxable by the other contracting State upon its industrial and...

  10. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Industrial and commercial profits. 509.105...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.105 Industrial and commercial profits... contracting States shall not be taxable by the other contracting State upon its industrial and...

  11. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a...

  12. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a...

  13. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a...

  14. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Profit analysis factors... TYPES CONTRACTING BY NEGOTIATION Contract Pricing 2115.404-71 Profit analysis factors. (a) The OPM... inattention or indifference to effective operations, a zero weight. (2) Contract cost risk. OPM will...

  15. 48 CFR 1615.404-70 - Profit analysis factors.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Profit analysis factors... CONTRACTING BY NEGOTIATION Contract Pricing 1615.404-70 Profit analysis factors. (a) OPM contracting officers... indifference to cost control will generally result in a negative weight. (2) Contract cost risk. In...

  16. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Profit analysis factors... TYPES CONTRACTING BY NEGOTIATION Contract Pricing 2115.404-71 Profit analysis factors. (a) The OPM... inattention or indifference to effective operations, a zero weight. (2) Contract cost risk. OPM will...

  17. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-33 Earnings and...) of this section, $80 of S's earnings and profits is allocated to P based on P's ownership of S's... section, provide the date and control number of the private letter ruling issued by the Internal...

  18. A More Detailed Understanding Of Factors Associated With Hospital Profitability.

    PubMed

    Bai, Ge; Anderson, Gerard F

    2016-05-01

    To identify the characteristics of the most profitable US hospitals, we examined the profitability of acute care hospitals in fiscal year 2013, measured as net income from patient care services per adjusted discharge. Based on Medicare Cost Reports and Final Rule Data, the median hospital lost $82 for each such discharge. Forty-five percent of hospitals were profitable, with 2.5 percent earning more than $2,475 per adjusted discharge. The ten most profitable hospitals, seven of which were nonprofit, each earned more than $163 million in total profits from patient care services. Hospitals with for-profit status, higher markups, system affiliation, or regional power, as well as those located in states with price regulation, tended to be more profitable than other hospitals. Hospitals that treated a higher proportion of Medicare patients, had higher expenditures per adjusted discharge, were located in counties with a high proportion of uninsured patients, or were located in states with a dominant insurer or greater health maintenance organization (HMO) penetration had lower profitability than hospitals that did not have these characteristics. These findings can inform policy reforms, while providing a baseline against which to measure the impact of any subsequent reforms. PMID:27140996

  19. For-Profit School Management Corporations: Serving the Wrong Master.

    ERIC Educational Resources Information Center

    Conn, Kathleen

    2002-01-01

    Argues that state legislatures have ignored the inherent conflict between the corporate objective of shareholder profit maximization and the public's interest in children's education when for-profit corporations deliver services. In the absence of stricter legislative governance, the courts must recognize new causes of action that safeguard the…

  20. For-Profit Higher Education: Growth, Innovation and Regulation

    ERIC Educational Resources Information Center

    Bennett, Daniel L.; Lucchesi, Adam R.; Vedder, Richard K.

    2010-01-01

    During the 2008-2009 academic year, there were nearly 1.8 million students enrolled at more than 2,800 for-profit institutions of higher learning in the United States. Students in for-profit colleges and universities accounted for over 9% of all students enrolled in postsecondary education. The numbers have continued to grow, and today (2010) the…

  1. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Profit analysis factors... TYPES CONTRACTING BY NEGOTIATION Contract Pricing 2115.404-71 Profit analysis factors. (a) The OPM... inattention or indifference to effective operations, a zero weight. (2) Contract cost risk. OPM will...

  2. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Profit analysis factors... TYPES CONTRACTING BY NEGOTIATION Contract Pricing 2115.404-71 Profit analysis factors. (a) The OPM... inattention or indifference to effective operations, a zero weight. (2) Contract cost risk. OPM will...

  3. For-Profit Institutions Need to Be Classified, Too

    ERIC Educational Resources Information Center

    Kinser, Kevin

    2007-01-01

    For-profit higher education is a large, complex system of institutions, and its explosive growth over the last decade has made it a prominent force in shaping higher-education policy and practice. The for-profit educational sector is composed of a diverse set of colleges, but most of the literature neatly ignores this. The author argues that…

  4. Profitability of Cropping Systems Featuring Tillage and Compost

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Productivity rather than profitability is often used to compare agronomic systems. Increasing energy prices will force producers to scrutinize machinery operation and input costs, which will shift emphasis to profitability. The objective of this study was to compare returns to land and management fo...

  5. Capital Gains: Surviving in an Increasingly For-Profit World.

    ERIC Educational Resources Information Center

    Cook, Catherine R.; Fennell, Marylouise

    2001-01-01

    Offers lessons for non-profit colleges and universities from for-profit schools: (1) establish a professional cost accounting system; (2) think of foundations as funding partners; (3) increase retention; (4) market to students as customers; and (5) promote the college as a brand. (EV)

  6. Who Owns the Classroom? Profit, Pedagogy, Belonging, Power

    ERIC Educational Resources Information Center

    Wild, Carol

    2013-01-01

    Private ownership is a significant issue. In England the concept of a school existing for the benefit of the local community looks uncertain in the face of forced transfer to Academy status and partnerships with external private sponsors against the will of parents and teachers. Who profits from for-profit education and what impact does…

  7. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Allowable profit. 243.204-70-6 Section 243.204-70-6 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 243.204-70-6 Allowable profit. When the final price of an...

  8. Gender Gaps and the Presence and Profitability of College Football.

    ERIC Educational Resources Information Center

    Rishe, Patrick James

    1999-01-01

    Analyzes data from the 1995-96 academic year for schools that compete at the Division I level of college athletics to determine the influence of the presence and profitability of football on female athletes in terms of funding and opportunity. Reveals that presence and profitability, as well as regional and ethnic considerations, influence…

  9. 14 CFR Section 24 - Profit and Loss Elements

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Register citations affecting part 241 section 24, see the List of CFR Sections Affected, which appears in... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Profit and Loss Elements Section 24 Section... Reporting Requirements Section 24 Profit and Loss Elements Schedule P-1.1—Statement of Operations (a)...

  10. 14 CFR Section 24 - Profit and Loss Elements

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Register citations affecting part 241 section 24, see the List of CFR Sections Affected, which appears in... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Profit and Loss Elements Section 24 Section... Reporting Requirements Section 24 Profit and Loss Elements Schedule P-1.1—Statement of Operations (a)...

  11. 14 CFR Section 24 - Profit and Loss Elements

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Register citations affecting part 241 section 24, see the List of CFR Sections Affected, which appears in... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Profit and Loss Elements Section 24 Section... Reporting Requirements Section 24 Profit and Loss Elements Schedule P-1.1—Statement of Operations (a)...

  12. Quality of care in for-profit and not-for-profit nursing homes: systematic review and meta-analysis

    PubMed Central

    Comondore, Vikram R; Zhou, Qi; Stone, Samuel B; Busse, Jason W; Ravindran, Nikila C; Burns, Karen E; Haines, Ted; Stringer, Bernadette; Cook, Deborah J; Walter, Stephen D; Sullivan, Terrence; Berwanger, Otavio; Bhandari, Mohit; Banglawala, Sarfaraz; Lavis, John N; Petrisor, Brad; Schünemann, Holger; Walsh, Katie; Bhatnagar, Neera; Guyatt, Gordon H

    2009-01-01

    Objective To compare quality of care in for-profit and not-for-profit nursing homes. Design Systematic review and meta-analysis of observational studies and randomised controlled trials investigating quality of care in for-profit versus not-for-profit nursing homes. Results A comprehensive search yielded 8827 citations, of which 956 were judged appropriate for full text review. Study characteristics and results of 82 articles that met inclusion criteria were summarised, and results for the four most frequently reported quality measures were pooled. Included studies reported results dating from 1965 to 2003. In 40 studies, all statistically significant comparisons (P<0.05) favoured not-for-profit facilities; in three studies, all statistically significant comparisons favoured for-profit facilities, and the remaining studies had less consistent findings. Meta-analyses suggested that not-for-profit facilities delivered higher quality care than did for-profit facilities for two of the four most frequently reported quality measures: more or higher quality staffing (ratio of effect 1.11, 95% confidence interval 1.07 to 1.14, P<0.001) and lower pressure ulcer prevalence (odds ratio 0.91, 95% confidence interval 0.83 to 0.98, P=0.02). Non-significant results favouring not-for-profit homes were found for the two other most frequently used measures: physical restraint use (odds ratio 0.93, 0.82 to 1.05, P=0.25) and fewer deficiencies in governmental regulatory assessments (ratio of effect 0.90, 0.78 to 1.04, P=0.17). Conclusions This systematic review and meta-analysis of the evidence suggests that, on average, not-for-profit nursing homes deliver higher quality care than do for-profit nursing homes. Many factors may, however, influence this relation in the case of individual institutions. PMID:19654184

  13. Profitable solutions to climate, oil, and proliferation.

    PubMed

    Lovins, Amory B

    2010-05-01

    Protecting the climate is not costly but profitable (even if avoided climate change is worth zero), mainly because saving fuel costs less than buying fuel. The two biggest opportunities, both sufficiently fast, are oil and electricity. The US, for example, can eliminate its oil use by the 2040s at an average cost of $15 per barrel ($2000), half by redoubled efficiency and half by alternative supplies, and can save three-fourths of its electricity more cheaply than operating a thermal power station. Integrative design permits this by making big energy savings cheaper than small ones, turning traditionally assumed diminishing returns into empirically observed expanding returns. Such efficiency choices accelerate climate-safe, inexhaustible, and resilient energy supply-notably the "micropower" now delivering about a sixth of the world's electricity and 90% of its new electricity. These cheap, fast, market-financeable, globally applicable options offer the most effective, yet most underestimated and overlooked, solutions for climate, proliferation, and poverty. PMID:20701180

  14. Environmental management systems: Plotting a profitable course

    SciTech Connect

    Coyne, K.

    1997-07-01

    A new top-down focus on proactive environmental management moves beyond compliance to consider the impact of environmental practices on a company`s profit picture. In short, its goal is to balance the four major factors of risk, cost, market forces and regulatory/environmental requirements. One hundred Fortune 500 companies have already established committees for the environment at the board level. Of 445 companies in a recent Price Waterhouse survey, 40% maintain boardroom oversight of environmental practices and 75% conduct environmental audits. In this move to integrate environmental and business issues, many companies are adopting systems-based environmental management. A systems approach sets priorities by considering the technical, environmental engineering, and scientific aspects of the company`s Environmental Health and Safety (EHS)concerns and the bottom-line business considerations. In this process, management focus shifts from a reactive, compliance-oriented model of operation to a proactive, forward-thinking mode that reaps a healthy return on the EHS investment.

  15. Costs, commitment and locality: a comparison of for-profit and not-for-profit health plans.

    PubMed

    2004-01-01

    Following on the heels of the first national study demonstrating differences in the community benefits provided by not-for-profit and for-profit health maintenance organizations (HMOs) (Schlesinger, Mitchell, and Gray 2003), this study of the New York state market shows significant differences in premiums, administrative overhead and commitment to safety net coverage between nonprofit and for-profit health plans. This study shows that for-profit health plans do act differently than not-for-profit plans in terms of performance, efficiency, and contribution to safety net programs. Moreover, it suggests that not-for-profit health insurers operating in a predominantly for-profit market act in many ways like for-profits. The New York state insurance market provides an ideal study environment because one can compare a large number of policyholders and plans in both business models (for-profit and not-for-profit) that share an identical legislative and regulatory environment. New York has large populations being provided coverage under both models and no allowances had to be made for state-to-state political and/or legal differences. Specifically, this study shows that: The downstate insurance market is predominantly for-profit, while the upstate market is almost entirely not-for-profit. The recent conversion of Empire Blue Cross Blue Shield to a for-profit model moves the downstate market further into the for-profit column, while the upstate region remains not-for-profit. Insurers in the upstate not-for-profit market are more administratively efficient than insurers in the downstate region. Compared to the downstate region, insurers in upstate New York spent 1.5% less of their operating revenues on administrative expenses. The additional 1.5% of spending on administrative expenses downstate totals dollars 137,000,000. Upstate insurers spend significantly more of the revenues received on payments for medical care. Downstate insurers spent 80.4% of operating revenues on

  16. Education for All or Profit for Few? Analyzing the Behavior of College-Going Students Attending For-Profit Colleges

    ERIC Educational Resources Information Center

    Rodriguez, Bryan Adan

    2014-01-01

    Under proposed gainful employment regulations, for-profit career colleges must disclose admissions information to prospective students regarding program costs, loan default rates, and completion rates. This study investigates whether students at for-profit colleges consider gainful employment criteria when making a decision to enroll in school.…

  17. Examining Not-for-Profit Higher Education Faculty Attitudes and Knowledge toward For-Profit Higher Education Institutions

    ERIC Educational Resources Information Center

    Karpel, Nichole

    2013-01-01

    Over the last decade, for-profit higher education has been the fastest growing segment within higher education. Despite the growth, little research exists about for-profit higher education institutions. The purpose of this exploratory, descriptive, quantitative study was to examine the attitudes and knowledge of higher education faculty toward…

  18. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... earnings and profits. In determining the source of a distribution, consideration should be given first, to.... (b) If the earnings and profits of the taxable year (computed as of the close of the year...

  19. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... earnings and profits. In determining the source of a distribution, consideration should be given first, to.... (b) If the earnings and profits of the taxable year (computed as of the close of the year...

  20. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... earnings and profits. In determining the source of a distribution, consideration should be given first, to.... (b) If the earnings and profits of the taxable year (computed as of the close of the year...

  1. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and profits. In determining the source of a distribution, consideration should be given first, to the... earnings and profits of the taxable year (computed as of the close of the year without diminution by...

  2. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and profits. In determining the source of a distribution, consideration should be given first, to the... earnings and profits of the taxable year (computed as of the close of the year without diminution by...

  3. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate.

    PubMed

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2008-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance. PMID:22428111

  4. An Effective Model of Institutional Taxation: Lunatic Asylums in Nineteenth-Century England

    PubMed Central

    Stebbings, Chantal

    2011-01-01

    The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation. PMID:21552307

  5. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

    PubMed Central

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2010-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance. PMID:22428111

  6. Profiles of For-Profit Education Management Companies: Sixth Annual Report. 2003-2004.

    ERIC Educational Resources Information Center

    Molnar, Alex; Wilson, Glen; Allen, Daniel

    2004-01-01

    The for-profit management of public schools by for-profit corporations continues to be a controversial innovation. Proponents argue for-profit schools will result in educational improvement by harnessing the profit seeking motive of the marketplace. Competition, they maintain, forces companies to earn their profits by reducing administrative…

  7. Profiteering on the Iran-Iraq war

    SciTech Connect

    Brzoska, M.

    1987-06-01

    The military gear delivered from the US in the Iran-contra affair represents only a minor portion of arms sales to the combatants in the Iraq-Iran war. That war has now lasted more than six years and has deeply influenced the international arms market. Occurring during a period when other demand for arms has been relatively low, the war has nourished new suppliers and has revived both the legal and illegal private arms market. The erratic behavior of the USSR and the US, until recently by far the most important arms suppliers to the Third World, has pushed Iran and Iraq toward more commercially oriented sources, including many in the Third World. Both countries have had ample supplies of weapons during the war, and these weapons have served their purpose. Mainly because of its duration, the war already ranks third among post-World War II wars - after the Vietnam war and the Biafra war - in battlefield victims, with 300,000-500,000 casualties. The economic cost has risen to nearly $500 billion in weapons, destruction, and lost income. While it is hard to see anything but losers on the battlefield, the arms traffickers are profiting. Total Iranian arms imports since August 1980 have been higher than $10 billion, while Iraq has imported more than $30 billion worth. It is difficult to know whether making arms more difficult to obtain would have stopped the war, but judging from other recent wars, such as those between India and Pakistan, between Uganda and Tanzania, and in the Middle East, it seems likely that hostilities could have been stopped long ago. 12 references.

  8. [Knowledge about breastfeeding profits among primiparas].

    PubMed

    Bączyk, Grażyna; Klejewski, Andrzej; Cichocka, Ewelina

    2014-01-01

    Breastfeeding is the only way to nourish newborns and toddlers and it enables them to have an optimal health condition and growth. Both a child and a mother draw a lot of profits from breastfeeding. Woman's milk is perfectly balanced as far as quantity and quality is concerned. It has specific generic nourishment that ensures optimal psychological emotional and physical development of a child. Breastfeeding also protects infants from immunological problems and infections. Having the skills and knowledge about breastfeeding is the main factor that enables a smooth process of lactation. All the medical staff and midwives especially are obliged to promote breastfeeding and they should provide information as well as emotional and technical support for mums through the whole period of lactation. The aim of this thesis was to examine the level of knowledge about breastfeeding among first-time mothers. An anonymous survey was used as an analytic tool. The survey was specifically created for this research and it contained 30 questions. Majority of responders (98%) declared a will for breastfeeding. Also majority of women (94%) knew that their milk contains all the needed ingredients for proper development of their young. According to the pregnant women in labor (98%) breastfeeding is a key element in establishing an emotional connection with the child. Most of the responders knew the influence of breastfeeding on child's health. Minority of the questioned women (14%) attended birthing courses. The responders were equipped in knowledge on various levels. It proves the necessity of systematic and planned education for women. The system of lactation counseling should be an integral part of post-labor care in obstetrician clinics. PMID:25799859

  9. Protein production: planet, profit, plus people?

    PubMed

    Aiking, Harry

    2014-07-01

    Food sustainability and food security are increasingly in the spotlight and increasingly intertwined. According to some projections we will need to nearly double food production in the next 4 decades. This article argues that protein production and consumption are pivotal to sustainability, because anthropogenic contributions to the nitrogen cycle are 100-200% compared with a contribution of 1-2% to the carbon cycle by mineral fuel combustion, with biodiversity as the main casualty. Because 1 kg animal protein requires ∼ 6 kg plant protein, its large-scale production by means of factory farming is a major driver of biodiversity loss, climate change, and freshwater depletion. Furthermore, intensive livestock production is associated with antibiotics resistance and increasing incidence of emerging diseases. Therefore, a "reversed" diet transition back to less animal protein could make a difference. Some European countries, such as the United Kingdom, Sweden, and The Netherlands, have published integrated policy reports addressing food security, sustainability, and health combined. The food industry is focusing on food safety and increasingly on sustainability. An important issue is consumer communication, because consumer "framing" is radically different from that of governmental and industrial policy makers. There is no "one size fits all." A huge range of differences exists between countries and between distinct groups of consumers within countries; getting consumers to change their diets in a more sustainable direction is likely to require much more than gentle nudging. National governments and the United Nations should assume their responsibilities and initiate a global strategy integrating sustainability, food security, nutrition, and equity. To date, the profit pillar of sustainability has taken precedence over planet and people. It is time to redress the balance. PMID:24871472

  10. Effect of network topology on the evolutionary ultimatum game based on the net-profit decision

    NASA Astrophysics Data System (ADS)

    Ye, Shun-Qiang; Wang, Lu; Jones, Michael C.; Ye, Ye; Wang, Meng; Xie, Neng-Gang

    2016-04-01

    The ubiquity of altruist behavior amongst humans has long been a significant puzzle in the social sciences. Ultimatum game has proved to be a useful tool for explaining altruistic behavior among selfish individuals. In an ultimatum game where alternating roles exist, we suppose that players make their decisions based on the net profit of their own. In this paper, we specify a player's strategy with two parameters: offer level α ∈ [ 0,1) and net profit acceptance level β ∈ [ - 1,1). By Monte Carlo simulation, we analyze separately the effect of the size of the neighborhood, the small-world property and the heterogeneity of the degree distributions of the networks. Results show that compared with results observed for homogeneous networks, heterogeneous networks lead to more rational outcomes. Moreover, network structure has no effect on the evolution of kindness level, so moderate kindness is adaptable to any social groups and organizations.

  11. Use of capital budgeting techniques by foodservice directors in for-profit and not-for-profit hospitals.

    PubMed

    Daniels, R D; Gregoire, M B

    1993-01-01

    Foodservice directors, who often control one of the largest cost centers in the hospital, are being challenged to manage resources more effectively. Capital budgeting techniques can help enhance a department's cost-effectiveness. The purpose of this study was to assess the use by foodservice directors in nongovernment, not-for-profit and investor-owned, for-profit hospitals of capital budgeting techniques such as payback period, average accounting rate of return, net present value, profitability index, and internal rate of return. Data collected from 84 directors included their use of capital budgeting techniques and operational information about their department. Results indicated that not-for-profit hospital foodservices had significantly more full-time equivalent employees than for-profit hospital foodservices--means of 66 and 52, respectively. Size of capital budget was not strongly correlated with any of the operational variables measured. Many of the directors in both types of hospitals used some capital budgeting techniques. However, directors in for-profit hospitals were much more likely than those in not-for-profit hospitals (92% vs 72%) to use capital budgeting techniques. PMID:8417095

  12. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2013-01-01

    Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities

  13. Short of the mark. A Modern Healthcare analysis of Form 990s shows some very profitable hospitals offering little subsidized care.

    PubMed

    Carlson, Joe; Evans, Melanie

    2011-03-21

    A Modern Healthcare analysis finds a widely uneven distribution in the levels of charity care given to the poor by various hospitals. Many of the charitable healthcare providers even acknowledge billing patients who, in retrospect, probably should have qualified for free care. "Hospitals, if they're not-for-profits, should act like a charity," says Sen. Chuck Grassley, left. "I expect nonprofit hospitals to fulfill their not-for-profit status by providing whatever charity care is needed". PMID:21516617

  14. Not-for-profits: business basics for survival.

    PubMed

    Krenek, Bryant H

    2006-01-01

    Many not-for-profit hospitals are struggling to keep their doors open. Although executives often contend that they are not playing on a level field, the fundamental cause is the hospital's failure to earn an excess of revenue over expenses. The tax exemption enjoyed by a not for profit can be a tremendous advantage. Some may argue that uncompensated care negates that benefit, but uncompensated care is a problem for the industry, not just not-for-profit institutions. The real issue at stake is the not-for-profit mentality--a belief that a tax-exempt business is not supposed to make money. On the contrary, our goal is to provide much-needed services to the community, and to do that well, we must make money. When solid business practices are followed, a hospital will be able to provide the basic healthcare services needed with positive financial results. PMID:16789678

  15. Physician practice management. Sustainable solutions for practice profitability.

    PubMed

    Rhie, Frank; Volmert, Gina

    2004-01-01

    Too often, IT solutions for group practices generate, at best, a quick fix. Forward-thinking group practice managers will evaluate technology for its capacity to enhance long-term profitability. PMID:14727397

  16. 45 CFR 74.81 - Prohibition against profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Prohibition against profit. Except for awards under the Small Business Innovation Research (SBIR) and Small Business Technology Transfer Research (STTR) programs (15 U.S.C. 638), no HHS funds may be paid as...

  17. IRS increases emphasis on not-for-profit health care.

    PubMed

    Peregrine, Michael W

    2007-08-01

    In light of the increased attention the IRS is paying to not-for-profit organizations, healthcare financial managers should stay alert to developments regarding: community benefit standard, executive compensation, corporate governance, transparency and form 990, political activity. PMID:17708171

  18. 26 CFR 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... transaction; Table of Contents. 1.988-0 Section 1.988-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... § 1.988-0 Taxation of gain or loss from a section 988 transaction; Table of Contents. This section... special rules. (a) Section 988 transaction. (1) In general. (2) Description of transactions. (3)-(5)...

  19. 26 CFR 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... transaction; Table of Contents. 1.988-0 Section 1.988-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... § 1.988-0 Taxation of gain or loss from a section 988 transaction; Table of Contents. This section... special rules. (a) Section 988 transaction. (1) In general. (2) Description of transactions. (3)-(5)...

  20. 15 CFR 400.16 - Exemption from state and local ad valorem taxation of tangible personal property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 15 Commerce and Foreign Trade 2 2014-01-01 2014-01-01 false Exemption from state and local ad valorem taxation of tangible personal property. 400.16 Section 400.16 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) FOREIGN-TRADE ZONES BOARD, DEPARTMENT...

  1. 15 CFR 400.16 - Exemption from state and local ad valorem taxation of tangible personal property.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 15 Commerce and Foreign Trade 2 2013-01-01 2013-01-01 false Exemption from state and local ad valorem taxation of tangible personal property. 400.16 Section 400.16 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) FOREIGN-TRADE ZONES BOARD, DEPARTMENT...

  2. Taxation--Rejection of the "Public Purpose" Requirement for State Tax Exemption--In re University of North Carolina.

    ERIC Educational Resources Information Center

    Massey, David Sanders

    1981-01-01

    The origin of the "public purpose" requirement in North Carolina and the contrary authority exempting property from taxation solely on the basis of state ownership is examined. The North Carolina Supreme Court declared exemptions for "public purposes" unconstitutional. (Available from: Wake Forest University School of Law, Winston-Salem, NC 27109,…

  3. 26 CFR 1.336-3 - Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset disposition. 1.336-3 Section 1.336-3 Internal Revenue... (CONTINUED) Corporate Liquidations § 1.336-3 Aggregate deemed asset disposition price; various aspects...

  4. Profit (p)-Index: The Degree to Which Authors Profit from Co-Authors

    PubMed Central

    Aziz, Nasir Ahmad; Rozing, Maarten Pieter

    2013-01-01

    Current metrics for estimating a scientist’s academic performance treat the author’s publications as if these were solely attributable to the author. However, this approach ignores the substantive contributions of co-authors, leading to misjudgments about the individual’s own scientific merits and consequently to misallocation of funding resources and academic positions. This problem is becoming the more urgent in the biomedical field where the number of collaborations is growing rapidly, making it increasingly harder to support the best scientists. Therefore, here we introduce a simple harmonic weighing algorithm for correcting citations and citation-based metrics such as the h-index for co-authorships. This weighing algorithm can account for both the nvumber of co-authors and the sequence of authors on a paper. We then derive a measure called the ‘profit (p)-index’, which estimates the contribution of co-authors to the work of a given author. By using samples of researchers from a renowned Dutch University hospital, Spinoza Prize laureates (the most prestigious Dutch science award), and Nobel Prize laureates in Physiology or Medicine, we show that the contribution of co-authors to the work of a particular author is generally substantial (i.e., about 80%) and that researchers’ relative rankings change materially when adjusted for the contributions of co-authors. Interestingly, although the top University hospital researchers had the highest h-indices, this appeared to be due to their significantly higher p-indices. Importantly, the ranking completely reversed when using the profit adjusted h-indices, with the Nobel laureates having the highest, the Spinoza Prize laureates having an intermediate, and the top University hospital researchers having the lowest profit adjusted h-indices, respectively, suggesting that exceptional researchers are characterized by a relatively high degree of scientific independency/originality. The concepts and methods

  5. Uncompensated care provided by for-profit, not-for-profit, and government owned hospitals

    PubMed Central

    2010-01-01

    Background There is growing concern certain not-for-profit hospitals are not providing enough uncompensated care to justify their tax exempt status. Our objective was to compare the amount of uncompensated care provided by not-for-profit (NFP), for-profit (FP) and government owned hospitals. Methods We used 2005 state inpatient data (SID) for 10 states to identify patients hospitalized for three common conditions: acute myocardial infarction (AMI), coronary artery bypass grafting (CABG), or childbirth. Uncompensated care was measured as the proportion of each hospital's total admissions for each condition that were classified as being uninsured. Hospitals were categorized as NFP, FP, or government owned based upon data obtained from the American Hospital Association. We used bivariate methods to compare the proportion of uninsured patients admitted to NFP, FP and government hospitals for each diagnosis. We then used generalized linear mixed models to compare the percentage of uninsured in each category of hospital after adjusting for the socioeconomic status of the markets each hospital served. Results Our cohort consisted of 188,117 patients (1,054 hospitals) hospitalized for AMI, 82,261 patients (245 hospitals) for CABG, and 1,091,220 patients for childbirth (793 hospitals). The percentage of admissions classified as uninsured was lower in NFP hospitals than in FP or government hospitals for AMI (4.6% NFP; 6.0% FP; 9.5% government; P < .001), CABG (2.6% NFP; 3.3% FP; 7.0% government; P < .001), and childbirth (3.1% NFP; 4.2% FP; 11.8% government; P < .001). In adjusted analyses, the mean percentage of AMI patients classified as uninsured was similar in NFP and FP hospitals (4.4% vs. 4.3%; P = 0.71), and higher for government hospitals (6.0%; P < .001 for NFP vs. government). Likewise, results demonstrated similar proportions of uninsured patients in NFP and FP hospitals and higher levels of uninsured in government hospitals for both CABG and childbirth

  6. A comparison of profitability and economic efficiencies between management-intensive grazing and conventionally managed dairies in Michigan.

    PubMed

    Dartt, B A; Lloyd, J W; Radke, B R; Black, J R; Kaneene, J B

    1999-11-01

    A retrospective cohort study was designed to determine differences in profitability, asset efficiency, operating efficiency, and labor efficiency between Michigan dairy farms implementing management-intensive grazing (MIG) and conventionally managed dairy farms. Financial information and labor use data for the calendar year 1994 were collected with surveys and personal interviews from 35 MIG dairies and 18 conventionally managed dairies. Because the geographic distribution of MIG and conventionally managed farms in this study did not include Michigan's "dairy belt," extrapolation of these results to an average Michigan or Midwest dairy should be made with care. Within the areas represented, however, multivariate linear regression indicated that MIG dairies had more economic profit than conventionally managed dairies. They captured this profit by being more efficient in asset use, operating practices, and labor use. These results suggest that MIG could provide a sustainable alternate management tool for portions of Michigan's dairy industry. PMID:10575608

  7. 26 CFR 1.402(c)-2 - Eligible rollover distributions; questions and answers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... before October 19, 1995, § 1.402(c)-2T (as it appeared in the April 1, 1995 edition of 26 CFR part 1... by sections 521 and 522 of the Unemployment Compensation Amendments of 1992, Public Law 102-318, 106... taxation of distributions. See § 1.402(f)-1 for guidance concerning the written explanation required...

  8. Meteorological and hydrological extremes derived from taxation records: case study for south-western Moravia (Czech Republic)

    NASA Astrophysics Data System (ADS)

    Chromá, Kateřina; Brázdil, Rudolf; Valášek, Hubert; Zahradníček, Pavel

    2013-04-01

    Meteorological and hydrological extremes (MHEs) cause great material damage or even loss of human lives in the present time, similarly as it was in the past. In the Czech Lands (recently the Czech Republic), systematic meteorological and hydrological observations started generally in the latter half of the 19th century. Therefore, in order to create long-term series of such extremes, it is necessary to search for other sources of information. Different types of documentary evidence are used in historical climatology and hydrology to find such information. Some of them are related to records connected with taxation system. The taxation system in Moravia allowed farmers to request tax relief if their crops have been damaged by MHEs. The corresponding documents contain information about the type of extreme event and the date of its occurrence; often also impacts on crops or land may be derived. The nature of events leading to damage include particularly hailstorms, torrential rain, flash floods, floods (in regions along larger rivers), less frequently windstorms, late frosts and in some cases also information about droughts or extreme snow depths. However, the results obtained are influenced by uncertainties related to taxation records - their temporal and spatial incompleteness, limitation of the MHEs occurrence in the period of main agricultural work (May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about MHEs was of secondary importance). All these aspects related to the study of MHEs from taxation records are demonstrated for five estates (Bítov, Budkov, Jemnice with Staré Hobzí, Nové Syrovice and Uherčice) in the south-western part of Moravia for the 18th-19th centuries. The analysis shows importance of taxation records for the study of past MHEs as well as great potential for their use.

  9. Accountability, efficiency, and the "bottom line" in non-profit organizations.

    PubMed

    Cutt, J

    1982-01-01

    Financial reporting by non-profit organizations deals only with accountability for propriety and regularity, and ignores output measurement. The development of output measures of a physical or index nature offers a means of relating dollar costs to output in the form of cost-efficiency or cost-effectiveness measures, but does not provide any measure of the absolute value or worthwhileness of such programs. This fundamental absolute value question should be asked of all non-profit programs and documented to the greatest possible extent in budgetary submissions, and subsequent control and audit. In public sector non-profit programs, the posing of this question requires information on consumer demand other than in aggregative and imprecise form through the political process, and much improved information on the cost side. Eliciting demand information is feasible in the case of public programs with separable benefits by the use of a variety of pricing techniques, direct or imputed, whether or not the service in question is ultimately financed on a user-pay basis. The problem of eliciting demand is more difficult in the case of public goods, but improved demand information can be obtained, ideally by an approach such as the use of a Clarke tax. The argument can be extended to encompass questions of income distribution, stabilization, regulation and tax policy. Recent developments in program evaluation in the federal government are important, but remain deficient in failing to address the question of absolute value. PMID:10257032

  10. Pigouvian taxation of energy for flow and stock externalities and strategic, noncompetitive energy pricing

    SciTech Connect

    Wirl, F. )

    1994-01-01

    The literature on energy and carbon taxes is by and large concerned about the derivation of (globally) efficient strategies. In contrast, this paper considers the dynamic interactions between cartelized energy suppliers and a consumers' government that collectively taxes energy carriers for Pigouvian motives. Two different kinds of external costs are associated with energy consumption: flow (e.g., acid rain) and stock externalities (e.g., global warming). The dynamic interactions between a consumers' government and a producers' cartel are modeled as a differential game with a subgame perfect Nash equilibrium in linear and nonlinear Markov strategies. The major implications are that the nonlinear solutions are Pareto-inferior to the linear strategies and energy suppliers may preempt energy taxation and thereby may raise the price at front; however, this effect diminishes over time because the producers' price declines, while taxes increase. 22 refs., 5 figs., 1 tab.

  11. Energy conservation, energy efficiency and energy savings regulatory hypotheses - taxation, subsidies and underlying economics

    SciTech Connect

    Trumpy, T.

    1995-12-01

    More efficient use of energy resources can be promoted by various regulatory means, i.e., taxation, subsidies, and pricing. Various incentives can be provided by income and revenue tax breaks-deductible energy audit fees, energy saving investment credits, breaks for energy saving entrepreneurs, and energy savings accounts run through utility accounts. Value added and excise taxes can also be adjusted to reward energy saving investments and energy saving entrepreneurial activity. Incentives can be provided in the form of cash refunds, including trade-in-and-scrap programs and reimbursements or subsidies on audit costs and liability insurance. Pricing incentives include lower rates for less energy use, prepayment of deposit related to peak load use, electronically dispatched multiple tariffs, savings credits based on prior peak use, and subsidized {open_quotes}leasing{close_quotes} of more efficient appliances and lights. Credits, with an emphasis on pooling small loans, and 5-year energy savings contracts are also discussed.

  12. The Impact of Profitability of Hospital Admissions on Mortality

    PubMed Central

    Lindrooth, Richard C; Konetzka, R Tamara; Navathe, Amol S; Zhu, Jingsan; Chen, Wei; Volpp, Kevin

    2013-01-01

    Background Fiscal constraints faced by Medicare are leading to policies designed to reduce expenditures. Evidence of the effect of reduced reimbursement on the mortality of Medicare patients discharged from all major hospital service lines is limited. Methods We modeled risk-adjusted 30-day mortality of patients discharged from 21 hospital service lines as a function of service line profitability, service line time trends, and hospital service line and year-fixed effects. We simulated the effect of alternative revenue-neutral reimbursement policies on mortality. Our sample included all Medicare discharges from PPS-eligible hospitals (1997, 2001, and 2005). Results The results reveal a statistically significant inverse relationship between changes in profitability and mortality. A $0.19 average reduction in profit per $1.00 of costs led to a 0.010–0.020 percentage-point increase in mortality rates (p < .001). Mortality in newly unprofitable service lines is significantly more sensitive to reduced payment generosity than in service lines that remain profitable. Policy simulations that target service line inequities in payment generosity result in lower mortality rates, roughly 700–13,000 fewer deaths nationally. Conclusions The policy simulations raise questions about the trade-offs implicit in universal reductions in reimbursement. The effect of reduced payment generosity on mortality could be mitigated by targeting highly profitable services only for lower reimbursement. PMID:23346946

  13. Creative compliance in pharmaceutical markets: the case of profit controls.

    PubMed

    Bradley, James; Vandoros, Sotiris

    2012-02-01

    This article discusses the issue of creative compliance in pharmaceutical markets. In particular, we explore the case of profit controls in the UK as an indirect way of regulating prices of in-patent originators. We study creative compliance in the presence of profit controls, rather than price controls or the Pharmaceutical Price Regulation Scheme in general. We use lessons from the accounting literature to explain firm behavior and reveal potential weaknesses in profit control regulation and use data to show changes in trends following the introduction of this policy. We demonstrate that in the presence of profit controls there is an incentive for producers to increase costs (leading to inefficiencies) or to inflate reported costs. We find some evidence that the behavior of pharmaceutical firms in the UK may have changed as a result of the introduction of profit controls. Although the evidence is in line with what we would expect to occur as a result of creative compliance, establishing a concrete causal relationship between such a pricing policy and costs is not possible. As institutions or organizations look to achieve legitimacy for their actions, they will use the tools they have, whether accounting or regulatory, to best represent themselves. PMID:22280194

  14. Competition between non-profit and for-profit health insurers.

    PubMed

    Adamache, K W; Sloan, F A

    1983-12-01

    This study investigates the effects of tax, regulatory, and reimbursement policies and other factors exogenous to the health insurance market on the relative price (to commercial insurers) paid by Blue Cross plans for hospital care, their administrative expense and accounting profits, premiums, and ultimately Blue Cross market share. We specify and estimate a simultaneous equation model to assess interrelationships among these variables. We conclude that premium tax advantages enjoyed by the Blues have virtually no effect on the Blues' premiums or their market shares. A Blue Cross plans' market share has a positive effect on the discount it obtains from hospitals as does coverage of Blue Shield charges by a state-mandated rate-setting plan. An upper bound on the effect on the Blue Cross market share of covering Blue Cross under rate-setting but excluding the commercials from such coverage is seven percentage points. Tests for administrative slack in the operation of Blue Cross plans yield mixed results. PMID:10264797

  15. Returns on equity for not-for-profit hospitals.

    PubMed Central

    Pauly, M V

    1986-01-01

    This study examines the circumstances in which a large third-party payer or regulator might want to set hospital prices to yield a positive rate of return on equity capital. The level of return is shown to depend on the willingness of donors to make funds available in the community relative to the (derived) demand for capital to produce output. It is shown that the appropriate price might well be set to yield a zero or below-market return, and that the return to not-for-profit firms should generally be less than that to for-profit firms, if for-profit firms are to be active in the market. PMID:3086256

  16. Propulsion/flight control integration technology (PROFIT) design analysis status

    NASA Technical Reports Server (NTRS)

    Carlin, C. M.; Hastings, W. J.

    1978-01-01

    The propulsion flight control integration technology (PROFIT) program was designed to develop a flying testbed dedicated to controls research. The preliminary design, analysis, and feasibility studies conducted in support of the PROFIT program are reported. The PROFIT system was built around existing IPCS hardware. In order to achieve the desired system flexibility and capability, additional interfaces between the IPCS hardware and F-15 systems were required. The requirements for additions and modifications to the existing hardware were defined. Those interfaces involving the more significant changes were studied. The DCU memory expansion to 32K with flight qualified hardware was completed on a brassboard basis. The uplink interface breadboard and a brassboard of the central computer interface were also tested. Two preliminary designs and corresponding program plans are presented.

  17. Subfield profitability analysis reveals an economic case for cropland diversification

    NASA Astrophysics Data System (ADS)

    Brandes, E.; McNunn, G. S.; Schulte, L. A.; Bonner, I. J.; Muth, D. J.; Babcock, B. A.; Sharma, B.; Heaton, E. A.

    2016-01-01

    Public agencies and private enterprises increasingly desire to achieve ecosystem service outcomes in agricultural systems, but are limited by perceived conflicts between economic and ecosystem service goals and a lack of tools enabling effective operational management. Here we use Iowa—an agriculturally homogeneous state representative of the Maize Belt—to demonstrate an economic rationale for cropland diversification at the subfield scale. We used a novel computational framework that integrates disparate but publicly available data to map ˜3.3 million unique potential management polygons (9.3 Mha) and reveal subfield opportunities to increase overall field profitability. We analyzed subfield profitability for maize/soybean fields during 2010-2013—four of the most profitable years in recent history—and projected results for 2015. While cropland operating at a loss of US 250 ha-1 or more was negligible between 2010 and 2013 at 18 000-190 000 ha (<2% of row-crop land), the extent of highly unprofitable land increased to 2.5 Mha, or 27% of row-crop land, in the 2015 projection. Aggregation of these areas to the township level revealed ‘hotspots’ for potential management change in Western, Central, and Northeast Iowa. In these least profitable areas, incorporating conservation management that breaks even (e.g., planting low-input perennials), into low-yielding portions of fields could increase overall cropland profitability by 80%. This approach is applicable to the broader region and differs substantially from the status quo of ‘top-down’ land management for conservation by harnessing private interest to align profitability with the production of ecosystem services.

  18. Competition presents opportunity for not-for-profit systems.

    PubMed

    Johnson, R L

    1984-11-01

    Though they face similar challenges in adapting to a competitive environment, investor-owned and not-for-profit (NFP) health care systems react differently. The investor-owned strategy reflects a philosophy that regards patient care and economics with equal concern, while NFPs' management decisions are rooted in a tradition of community service. For-profit chains are perceived as more efficient than NFP chains because they respond to marketplace demand. Studies, however, show that while operating expenses are about the same, for-profits charge more per admission. On the other hand, NFP systems, by allowing affiliates to participate in service expansion decisions, are able to maintain lean corporate staffs and thereby minimize administrative and fiscal costs. The NFP organizational structure enforces economic discipline in a way that for-profit chains--where corporate staff alone make service decisions--cannot achieve. The major difference, of course, between for-profits and NFPs is in philosophy, not in management techniques. NFPs should communicate to the public their commitment to serve all patients and remind consumers that their charges are comparable with for-profits'. Developing a capitation plan would provide NFP systems another opportunity to emphasize their service orientation. An effective capitation plan is a means to influence the marketplace toward chain affiliates, since subscribers under the terms of the plan use contract hospitals and physicians. In addition to sufficient capital, such a venture requires expert management. NFP systems will have to offer incentives such as executive stock ownership plans to attract and keep top talent. In the future, management and governing boards must base strategic plans on the public's needs, attitudes, and economic status, not on myths about the competition. PMID:10268692

  19. Where Did They Go? Market Share Trends of Business Student Enrollment at Public, Not-for-Profit, and For-Profit Institutions from 1996 to 2008

    ERIC Educational Resources Information Center

    Fox Garrity, Bonnie Kathleen

    2012-01-01

    The author presents the trends in market share of business student enrollment at public, not-for-profit, and for-profit 4-year-and-above institutions from 1996 to 2008. Although each sector of the institutions has experienced growth in overall enrollments, the relative market share of public and not-for-profit institutions has dropped, whereas the…

  20. Taxation records as a source of information for the study of historical floods in South Moravia, Czech Republic

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Řezníčková, L.; Valášek, H.; Dolák, L.; Stachoň, Z.; Soukalová, E.; Dobrovolný, P.

    2014-07-01

    Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data is often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the Rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. Certain uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data has great potential for extending our knowledge of past floods for the rest of the Czech Republic as well, not to mention other European countries in which records have survived.

  1. Taxation records as a source of information for the study of historical floods in Southern Moravia, Czech Republic

    NASA Astrophysics Data System (ADS)

    Brázdil, Rudolf; Valášek, Hubert; Chromá, Kateřina; Dolák, Lukáš; Řezníčková, Ladislava; Dobrovolný, Petr

    2014-05-01

    The taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrometeorological extremes. Firstly, the owners of land or individual farmers sent basic information about what had taken place, together with a detailed description of the damage, to the state executive (regional offices). After this, commissioners appointed by the regional administrator were obliged to inspect the places affected personally (in situ) and make records. Finally, the state executive made its decision as to whether to allow or reject the tax relief requested. The whole process was reflected in various surviving archival documents which contain information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. Taxation documents of 201 estates in Southern Moravia, Czech Republic, prevailingly located in Moravian Land Archives in Brno, were studied to find information about hydrometeorological extremes. Such information is included for 84 of them. These data covering mainly the 18th-19th centuries were used for the study of historical floods (flash floods) complemented by other documentary sources and systematic hydrological observations (water stages, discharges) in the instrumental period (from the 1880s). Obtained flood data are analysed with respect to their temporal (frequency, seasonality) and spatial changes. Finally, uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance) are discussed with respect to results obtained. Taxation records constitute an important source of data for the study of historical floods with a great potential to be used in many European countries.

  2. Associations between CMS's Clinical Performance Measures project benchmarks, profit structure, and mortality in dialysis units.

    PubMed

    Szczech, L A; Klassen, P S; Chua, B; Hedayati, S S; Flanigan, M; McClellan, W M; Reddan, D N; Rettig, R A; Frankenfield, D L; Owen, W F

    2006-06-01

    Prior studies observing greater mortality in for-profit dialysis units have not captured information about benchmarks of care. This study was undertaken to examine the association between profit status and mortality while achieving benchmarks. Utilizing data from the US Renal Data System and the Centers for Medicare & Medicaid Services' end-stage renal disease (ESRD) Clinical Performance Measures project, hemodialysis units were categorized as for-profit or not-for-profit. Associations with mortality at 1 year were estimated using Cox regression. Two thousand six hundred and eighty-five dialysis units (31,515 patients) were designated as for-profit and 1018 (15,085 patients) as not-for-profit. Patients in for-profit facilities were more likely to be older, black, female, diabetic, and have higher urea reduction ratio (URR), hematocrit, serum albumin, and transferrin saturation. Patients (19.4 and 18.6%) in for-profit and not-for-profit units died, respectively. In unadjusted analyses, profit status was not associated with mortality (hazard ratio (HR)=1.04, P=0.09). When added to models with profit status, the following resulted in a significant association between profit status (for-profit vs not-for-profit) and increasing mortality risk: URR, hematocrit, albumin, and ESRD Network. In adjusted models, patients in for-profit facilities had a greater death risk (HR 1.09, P=0.004). More patients in for-profit units met clinical benchmarks. Survival among patients in for-profit units was similar to not-for-profit units. This suggests that in the contemporary era, interventions in for-profit dialysis units have not impaired their ability to deliver performance benchmarks and do not affect survival. PMID:16732194

  3. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-2T for the effect on the branch profits tax of the termination or incorporation of a U.S. trade or... corporation A, a calender year taxpayer, had $1,000 U.S. net equity as of the close of 1986 and $100 of ECEP...). Example 5. Effect of deficits in ECEP. Foreign corporation A, a calendar year taxpayer, has $150...

  4. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... prior to definitization of the contract action (see 215.404-71-3(d)(2)). The risk assessment shall be... profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for costs...

  5. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... prior to definitization of the contract action (see 215.404-71-3(d)(2)). The risk assessment shall be... profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for costs...

  6. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-71-3(d)(2). The risk assessment shall be documented in the contract file. ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk...

  7. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...-71-3(d)(2). The risk assessment shall be documented in the contract file. ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk...

  8. Legislative history of the crude oil windfall profit tax

    SciTech Connect

    Bergman, T.

    1980-08-01

    This paper looks at the history of the crude oil windfall profits tax program from the completion of the administration proposal to the passage of the final conference bill. The administration's proposal, House action, Senate action, and the final bill are described.

  9. The High Price of For-Profit Colleges

    ERIC Educational Resources Information Center

    Yeoman, Barry

    2011-01-01

    Critics say that for-profit career colleges--which, according to industry figures, enrolled 3.2 million students in the United States in 2009--have been plagued by deceptive recruiting practices that lure students into programs they could find elsewhere for much less money. Students often borrow tens of thousands of dollars to attend these…

  10. Profiting from Public Education: Education Management Organizations and Student Achievement

    ERIC Educational Resources Information Center

    Garcia, David R.; Barber, Rebecca; Molnar, Alex

    2009-01-01

    Background/Context: Nationally, almost a quarter of charter school students attend a school managed by a for-profit education management organization (EMO). EMOs have full executive authority over the operation and management of schools, including curriculum and instruction decisions. Because charter schools are funded with public dollars, critics…

  11. Green and profitable farming systems for the southeastern USA

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Although most of the farms of the southeastern USA are relatively small, they often have profit centers of livestock or high value crops. Thus, agribusiness (livestock, timber, and high value crops) is critical to the region’s economy. The region has temperatures that allow plant growth for the enti...

  12. Modeling of price and profit in coupled-ring networks

    NASA Astrophysics Data System (ADS)

    Tangmongkollert, Kittiwat; Suwanna, Sujin

    2016-06-01

    We study the behaviors of magnetization, price, and profit profiles in ring networks in the presence of the external magnetic field. The Ising model is used to determine the state of each node, which is mapped to the buy-or-sell state in a financial market, where +1 is identified as the buying state, and -1 as the selling state. Price and profit mechanisms are modeled based on the assumption that price should increase if demand is larger than supply, and it should decrease otherwise. We find that the magnetization can be induced between two rings via coupling links, where the induced magnetization strength depends on the number of the coupling links. Consequently, the price behaves linearly with time, where its rate of change depends on the magnetization. The profit grows like a quadratic polynomial with coefficients dependent on the magnetization. If two rings have opposite direction of net spins, the price flows in the direction of the majority spins, and the network with the minority spins gets a loss in profit.

  13. Flax Processing: Use of Waste Streams for Profit

    Technology Transfer Automated Retrieval System (TEKTRAN)

    The waste streams generated by flax fiber processing represent potential sources of value-added co-products that can enhance profits and provide direct economic support for the flax industry. These waste streams include the dust, shive, retting wash water, and waste cellulose. Fatty alcohols (polico...

  14. 48 CFR 1615.404-70 - Profit analysis factors.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Profit analysis factors. 1615.404-70 Section 1615.404-70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing...

  15. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Profit analysis factors. 2115.404-71 Section 2115.404-71 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION...

  16. Increasing cropping system diversity balances productivity, profitability and environmental health

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Balancing productivity, profitability, and environmental health is a key challenge for agricultural sustainability. Most crop production systems in the United States are characterized by low species and management diversity, high use of fossil energy and agrichemicals, and can have large negative im...

  17. A Capsule History of For Profit Child Care.

    ERIC Educational Resources Information Center

    Benson, Bob

    1996-01-01

    Presents a brief retrospection on the development of child care as a for-profit institution. Suggests that since the late 1960s a series of socioeconomic changes have led to an impressive development of the child care industry. Examines KinderCare and La Petite Academy as examples of successful day care centers and discusses the future of the…

  18. 45 CFR 74.81 - Prohibition against profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 1 2014-10-01 2014-10-01 false Prohibition against profit. 74.81 Section 74.81 Public Welfare Department of Health and Human Services GENERAL ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR AWARDS AND SUBAWARDS TO INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NONPROFIT ORGANIZATIONS, AND COMMERCIAL...

  19. A stochastic approach for predicting the profitability of bioenergy grasses

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Switchgrass (Panicum virgatum L.) and miscanthus (Miscanthus giganteus) have potential to meet a growing demand for renewable energy. Before producers will invest in planting these crops, they need credible estimations of the potential profits. The objective of this study was to examine profitabilit...

  20. The Profit-Maximizing Firm: Old Wine in New Bottles.

    ERIC Educational Resources Information Center

    Felder, Joseph

    1990-01-01

    Explains and illustrates a simplified use of graphical analysis for analyzing the profit-maximizing firm. Believes that graphical analysis helps college students gain a deeper understanding of marginalism and an increased ability to formulate economic problems in marginalist terms. (DB)

  1. 24 CFR 280.55 - Loan and profit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Loan and profit. 280.55 Section 280.55 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GRANT PROGRAMS NEHEMIAH...

  2. PROFIT-MAXIMIZING PRINCIPLES, INSTRUCTIONAL UNITS FOR VOCATIONAL AGRICULTURE.

    ERIC Educational Resources Information Center

    BARKER, RICHARD L.

    THE PURPOSE OF THIS GUIDE IS TO ASSIST VOCATIONAL AGRICULTURE TEACHERS IN STIMULATING JUNIOR AND SENIOR HIGH SCHOOL STUDENT THINKING, UNDERSTANDING, AND DECISION MAKING AS ASSOCIATED WITH PROFIT-MAXIMIZING PRINCIPLES OF FARM OPERATION FOR USE IN FARM MANAGEMENT. IT WAS DEVELOPED UNDER A U.S. OFFICE OF EDUCATION GRANT BY TEACHER-EDUCATORS, A FARM…

  3. 26 CFR 1.1552-1 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... contained in the 26 CFR edition revised as of April 1, 1996) for taxable years beginning before January 1... (as contained in the 26 CFR edition revised as of April 1, 1996), which-ever is applicable. Thus, in... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Earnings and profits. 1.1552-1 Section...

  4. 26 CFR 1.1552-1 - Earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... contained in the 26 CFR edition revised as of April 1, 1996) for taxable years beginning before January 1... (as contained in the 26 CFR edition revised as of April 1, 1996), which-ever is applicable. Thus, in... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Earnings and profits. 1.1552-1 Section...

  5. 26 CFR 1.1552-1 - Earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... contained in the 26 CFR edition revised as of April 1, 1996) for taxable years beginning before January 1... (as contained in the 26 CFR edition revised as of April 1, 1996), which-ever is applicable. Thus, in... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Earnings and profits. 1.1552-1 Section...

  6. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for costs incurred... prior to definitization of the contract action (see 215.404-71-3(d)(2)). The risk assessment shall...

  7. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for...-71-3(d)(2). The risk assessment shall be documented in the contract file....

  8. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for...-71-3(d)(2). The risk assessment shall be documented in the contract file....

  9. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for costs incurred... prior to definitization of the contract action (see 215.404-71-3(d)(2)). The risk assessment shall...

  10. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Allowable profit. 217.7404-6 Section 217.7404-6 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE CONTRACTING METHODS AND CONTRACT TYPES SPECIAL CONTRACTING METHODS Undefinitized Contract Actions 217.7404-6 Allowable...

  11. For-Profit Entities and Continuing Education: A Nursing Perspective.

    ERIC Educational Resources Information Center

    Harper, Jane

    1994-01-01

    Is it ethical to allow biomedical industries to fund nursing continuing education? The history of for-profit entities' relationship to organized medicine shows that nursing should make its voice heard in boardrooms and preserve its patient advocacy role when cooperating with industry. (SK)

  12. The decline of uranium profitability in South Africa

    SciTech Connect

    1989-06-01

    Between 1952 and 1988, the South African uranium industry produced 340 million pounds U{sub 3}O{sub 8}-some 14 percent of total world production to date. Peak production was 16.1 million pounds U{sub 3}O{sub 8} in 1980. In 1989, uranium production will have dropped to less than eight million pounds U{sub 3}O{sub 8} per year, and the prospects for further decreases are high. This once-booming business that has been a major contributor to South Africa`s economy is on the brink of collapse. While the policy of apartheid has caused several countries to restrict or embargo further deliveries, the uranium business has also become much less profitable. Profits from the production of uranium concentrates in South Africa exceeded 1.5 billion rand during the period 1981-1988. The trend of this profitability is shown. Inflation and low prices in combination with stabilizing exchange rates are continuing to restrict profitability. NUEXCO examines these factors and their impact on South African uranium production in detail in this article.

  13. The business of bodies: Ethical perspectives on for-profit body donation companies.

    PubMed

    Champney, Thomas H

    2016-01-01

    Human cadavers are a scarce resource that have educational, research and clinical value. While the tissues have great value, it is illegal in many countries to pay for them. In the United States, a number of for-profit body acquisition companies have been established over the past decade. These companies obtain bodies which were freely donated by the individuals or their families. The companies distribute the specimens to surgical training organizations, researchers and educational institutions. These businesses do not charge the receiving organizations for the bodies; they do, however, charge a fee that covers the transport, handling and other services which creates a profit for their companies. These types of businesses are described and analyzed as to whether they constitute an ethically appropriate mechanism to obtain and distribute bodies. The role of organizations and governments in establishing policies and regulations for the appropriate treatment of human remains is addressed. Recommendations are given for best practices in the ethical use and regulation of willed bodies. PMID:26474530

  14. New Players Making Impact on For Profit Landscape: Seventeenth Annual Status Report on For Profit Child Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2004-01-01

    While the recession has slowed the overall growth of the "for profit"' child care sector, many new players are entering this arena bringing fresh perspectives and new energy. To glean some insight into how these new players view prospects for that sector, two of the new leaders, Tom Heymann and Gary Graves were interviewed. Heymann was appointed…

  15. Regional Chains Driving Growth of for Profit Child Care Sector: Twentieth Annual Status Report on for Profit Child Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2007-01-01

    In this article, the author highlights two main efforts in line with the historic twentieth annual status report on for profit child care. These includes: (1) adding new players in the "Exchanged Top 40" list; and (2) focusing on regional chains, organizations providing early childhood services in more than 20 locations in two or more states. The…

  16. Non Profit and For-Profit Higher Education Accreditation. Council for Higher Education Accreditation. Fact Sheet #7

    ERIC Educational Resources Information Center

    Council for Higher Education Accreditation, 2012

    2012-01-01

    This fact sheet presents data provided to the Council for Higher Education Accreditation (CHEA) by accrediting organizations for accrediting activity during 2010-2011. It includes both Title IV and Non-Title IV institutions. Data are presented in the following categories: (1) Accrediting Organizations; (2) Fourteen Major For-Profit Higher…

  17. Reexploring Differences among For-Profit and Nonprofit Dialysis Providers

    PubMed Central

    Lee, Donald K K; Chertow, Glenn M; Zenios, Stefanos A

    2010-01-01

    Objective To determine whether profit status is associated with differences in hospital days per patient, an outcome that may also be influenced by provider financial goals. Data Sources United States Renal Data System Standard Analysis Files and Centers for Medicare and Medicaid Services cost reports. Design We compared the number of hospital days per patient per year across for-profit and nonprofit dialysis facilities during 2003. To address possible referral bias in the assignment of patients to dialysis facilities, we used an instrumental variable regression method and adjusted for selected patient-specific factors, facility characteristics such as size and chain affiliation, as well as metrics of market competition. Data Extraction Methods All patients who received in-center hemodialysis at any time in 2003 and for whom Medicare was the primary payer were included (N=170,130; roughly two-thirds of the U.S. hemodialysis population). Patients dialyzed at hospital-based facilities and patients with no dialysis facilities within 30 miles of their residence were excluded. Results Overall, adjusted hospital days per patient were 17±5 percent lower in nonprofit facilities. The difference between nonprofit and for-profit facilities persisted with the correction for referral bias. There was no association between hospital days per patient per year and chain affiliation, but larger facilities had inferior outcomes (facilities with 73 or more patients had a 14±1.7 percent increase in hospital days relative to facilities with 35 or fewer patients). Differences in outcomes among for-profit and nonprofit facilities translated to 1,600 patient-years in hospital that could be averted each year if the hospital utilization rates in for-profit facilities were to decrease to the level of their nonprofit counterparts. Conclusions Hospital days per patient-year were statistically and clinically significantly lower among nonprofit dialysis providers. These findings suggest that

  18. 26 CFR 1.963-3 - Distributions counting toward a minimum distribution.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Distributions counting toward a minimum distribution. 1.963-3 Section 1.963-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Distributions counting toward a minimum distribution. (a) Conditions under which earnings and profits...

  19. Exploring current and projected tradeoffs between hydropower profitability and reliability of supply in the Alps

    NASA Astrophysics Data System (ADS)

    Anghileri, D.; Castelletti, A.; Burlando, P.

    2015-12-01

    The recent spreading of renewable energy across Europe and the associated production variability and uncertainty are emerging challenges for hydropower system operation. Widely distributed and highly intermittent solar and wind power generation systems, along with feed-in-tariffs, at which they are remunerated, are threating the operation of traditional hydropower systems. For instance, in countries where the transition to a larger production by means of renewable power systems is a novel process, e.g. Switzerland, many hydropower companies are operating their reservoirs with low or no profits, claiming for a revision of the entire energy market system. This situation goes along with the problem of ensuring energy supply both nowadays and in the future, with changing energy demand and available water resources. In this work, we focus on a hydropower system in the Swiss Alps to explore how different operating policies can cope with both adequate energy supply and profitable operation under current and future climate and socio-economic conditions. We investigate the operation of the Mattmark reservoir in South-West Switzerland. Mattmark is a pumped reservoir of 98 106 m3 fed by a natural catchment of 37 km2 and contributing catchments, summing up to 51 km2, connected by several diversion channels. The hydrological regime, snow- and ice-melt dominated, has already experienced changes in the last decades due to glacier retreat and is expected to be strongly impacted by climate change in the future. We use Multi-Objective optimization techniques to explore current tradeoffs between profitability and secure supply. We then investigate how tradeoffs may evolve in time under different climate change projections and energy market scenarios. Results inform on the co-evolution of climate- and socio-economic induced variations, thus unveiling potential co-benefit situations to hydropower generation and providing insights to future energy market design.

  20. The impact of CO{sub 2} taxation on oil and gas production in Norway

    SciTech Connect

    Celius, H.K.; Ingeberg, K.

    1996-12-31

    This paper analyses the effect of the CO{sub 2} tax which was imposed on the burning of gas in the Norwegian sector of the North Sea, effective in 1991. The introduction of the tax resulted in a number of technical improvements aimed at the reduction of flaring, and increased energy efficiency of the power generation and total production process. An economic analysis was done to establish the following: (1) How did the tax affect the profitability of the technical measures which were implemented did the tax make it profitable, or would it have been profitable without the tax; (2) can we expect improvements to continue in the coming years; and (3) what will be the impact on the development of new fields, on field abandonment and on measures to improve oil recovery how much more oil will be left in the reservoir because of the tax. The first task was analyzed by an empirical approach, the latter based on models. The reduction in CO{sub 2} discharge during 1990-1993 was in the order of 8%, the main contribution came from reduction in flaring. This rate of improvement is not expected to continue, since most processes have been brought up to {open_quotes}state-of-the-art{close_quotes} by during these initial years. However, continuous energy optimization is still expected to give some improvements The majority of the technical measures taken to reduce the CO{sub 2} discharge proved to be profitable without the tax, and no unprofitable measures were implemented. The effect of earlier abandonment of fields is smaller than expected, advancing the abandonment by a few weeks for a typical North Sea field. The same seems to be the case for development of new fields. The additional reserves needed to compensate for the tax is in the order of 3 - 4% for a medium GOR oil field, above 5% for a larger gas field.

  1. Can pricing deter adolescents and young adults from starting to drink: An analysis of the effect of alcohol taxation on drinking initiation among Thai adolescents and young adults.

    PubMed

    Sornpaisarn, Bundit; Shield, Kevin D; Cohen, Joanna E; Schwartz, Robert; Rehm, Jürgen

    2015-12-01

    The objective of this study is to assess the relationship between alcohol taxation changes and drinking initiation among adolescents and young adults (collectively "youth") in Thailand (a middle-income country). Using a survey panel, this study undertook an age-period-cohort analysis using four large-scale national cross-sectional surveys of alcohol consumption performed in Thailand in 2001, 2004, 2007 and 2011 (n=87,176 Thai youth, 15-24 years of age) to test the hypothesis that changes in the inflation-adjusted alcohol taxation rates are associated with drinking initiation. Regression analyses were used to examine the association between inflation-adjusted taxation increases and the prevalence of lifetime drinkers. After adjusting for potential confounders, clear cohort and age effects were observed. Furthermore, a 10% increase of the inflation-adjusted taxation rate of the total alcohol market was significantly associated with a 4.3% reduction in the prevalence of lifetime drinking among Thai youth. In conclusion, tax rate changes in Thailand from 2001 to 2011 were associated with drinking initiation among youth. Accordingly, increases in taxation may prevent drinking initiation among youth in countries with a high prevalence of abstainers and may reduce the harms caused by alcohol. PMID:26079927

  2. Propulsion/flight control integration technology (PROFIT) software system definition

    NASA Technical Reports Server (NTRS)

    Carlin, C. M.; Hastings, W. J.

    1978-01-01

    The Propulsion Flight Control Integration Technology (PROFIT) program is designed to develop a flying testbed dedicated to controls research. The control software for PROFIT is defined. Maximum flexibility, needed for long term use of the flight facility, is achieved through a modular design. The Host program, processes inputs from the telemetry uplink, aircraft central computer, cockpit computer control and plant sensors to form an input data base for use by the control algorithms. The control algorithms, programmed as application modules, process the input data to generate an output data base. The Host program formats the data for output to the telemetry downlink, the cockpit computer control, and the control effectors. Two applications modules are defined - the bill of materials F-100 engine control and the bill of materials F-15 inlet control.

  3. Danwei Profitability and Earnings Inequality in Urban China*

    PubMed Central

    Xie, Yu; Wu, Xiaogang

    2009-01-01

    Prior research has debated the relative importance of such factors as human capital, political capital and region in determining workers’ earnings in reform-era urban China. This article argues that a main agent of social stratification in contemporary China continues to be the danwei, the work unit. Using data from a 1999 survey we conducted in three large Chinese cities, Wuhan, Shanghai and Xi’an, we assess the extent to which workers’ earnings (including regular wages, bonuses and subsidies) depend on the profitability of their danwei. Results show that the financial situation of the danwei is one of the most important determinants of earnings in today’s urban China. Furthermore, the importance of danwei profitability does not vary by city or by employment sector. PMID:20445771

  4. Storing syngas lowers the carbon price for profitable coal gasification.

    PubMed

    Newcomer, Adam; Apt, Jay

    2007-12-01

    Integrated gasification combined cycle (IGCC) electric power generation systems with carbon capture and sequestration have desirable environmental qualities but are not profitable when the carbon dioxide price is less than approximately $50 per metric ton. We examine whether an IGCC facility that operates its gasifier continuously butstores the syngas and produces electricity only when daily prices are high may be profitable at significantly lower CO2 prices. Using a probabilistic analysis, we have calculated the plant-level return on investment (ROI) and the value of syngas storage for IGCC facilities located in the U.S. Midwest using a range of storage configurations. Adding a second turbine to use the stored syngas to generate electricity at peak hours and implementing 12 h of above-ground high-pressure syngas storage significantly increases the ROI and net present value. Storage lowers the carbon price at which IGCC enters the U.S. generation mix by approximately 25%. PMID:18186325

  5. Hospital profits, a misleading measure of financial health.

    PubMed

    Kane, N M

    1991-01-01

    Over the 1984-1988 period, Massachusetts hospitals complained that operating revenues, regulated by state and federal governments, were inadequate and caused significant declines in profitability. Poor profitability provided a persuasive basis for hospitals' successful lobbying for additional revenues, as well as the rationale for laying off workers and reducing unprofitable programs serving community needs. However, an alternative approach to measuring hospital financial health in the state indicates that the industry was healthy enough to significantly expand capital assets and to accumulate hundreds of millions of dollars of discretionary cash. More effective measures of financial performance are needed to inform policymakers and analysts of the financial health of hospitals. Analysis of cash flow statements provides important insights for proper interpretation of income statements and balance sheets. PMID:10128897

  6. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... profit and loss elements Functional or financial activity to which applicable (00) Group I carriers Group... food—gross revenues 48 48 48. 09.2Movies and stereo—gross revenues 48 48 48. 09.3Other—gross revenues 48 48 48. 09.4Liquor and food—depreciation expense 71 71 71. 09.5Liquor and food—other expense 71...

  7. IRS allows unusual not-for-profit affiliation.

    PubMed

    Burda, D

    1991-04-29

    The Internal Revenue Service has approved an unusual transaction that allows a small not-for-profit hospital with a declining patient census to affiliate with a larger hospital, sell part of itself to staff physicians, maintain its tax-exempt status and stay afloat. While the IRS declined to name the hospitals involved, MODERN HEALTHCARE has discovered their identities and tracks their unconventional path toward affiliation. PMID:10110268

  8. Space Tourism: Making it Work for Fun and Profit

    NASA Astrophysics Data System (ADS)

    Olds, J. R.; McCormick, D.; Charania, A.; Marcus, L.

    This paper summarizes the findings of a study of space tourism markets and launch vehicles conducted by the Space Systems Design Laboratory at Georgia Tech under sponsorship of the NASA Langley Research Center. The purpose of the study was to investigate and quantitatively model the driving economic factors and launch vehicle characteristics that affect businesses entering the space tourism industry. The results of the current study will hopefully serve as a guide to commercial businesses wishing to enter this potentially profitable emerging market.

  9. Health systems: changes in hospital efficiency and profitability.

    PubMed

    Büchner, Vera Antonia; Hinz, Vera; Schreyögg, Jonas

    2016-06-01

    This study investigates potential changes in hospital performance after health system entry, while differentiating between hospital technical and cost efficiency and hospital profitability. In the first stage we obtained (bootstrapped) data envelopment analysis (DEA) efficiency scores. Then, genetic matching is used as a novel matching procedure in this context along with a difference-in-difference approach within a panel regression framework. With the genetic matching procedure, independent and health system hospitals are matched along a number of environmental and organizational characteristics. The results show that health system entry increases hospital technical and cost efficiency by between 0.6 and 3.4 % in four alternative post-entry periods, indicating that health system entry has not a transitory but rather a permanent effect on hospital efficiency. Regarding hospital profitability, the results reveal an increase in hospital profitability only 1 year after health system entry, and the estimations suggest that this effect is a transitional phenomenon. Overall, health system entry may serve as an appropriate management instrument for decision makers to increase hospital performance. PMID:25304876

  10. Profit incentives and the hospital industry: are we expecting too much?

    PubMed Central

    Register, C A; Sharp, A M; Bivin, D G

    1985-01-01

    In the recent past, a great deal of faith has been placed in the idea that the performance of the hospital industry could be improved significantly by relying more heavily on profit incentives. This article considers the effect of profit incentives on hospital behavior and finds that the existence of profit incentives has not led the for-profit hospitals in the sample to behave in significantly different economic fashions than the nonprofits. PMID:3924860

  11. 26 CFR 1.401(a)(31)-1 - Requirement to offer direct rollover of eligible rollover distributions; questions and answers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... October 19, 1995, § 1.401(a)(31)-1T (as it appeared in the April 1, 1995 edition of 26 CFR part 1... 1992, Public Law 102-318, 106 Stat. 290 (UCA). For additional UCA guidance under sections 402(c), 402(f... provide certain other relevant information relating to the taxation of distributions. See § 1.402(f)-1...

  12. Federal Higher Education Policy and the Profitable Nonprofits. Policy Analysis. No. 678

    ERIC Educational Resources Information Center

    Fried, Vance H.

    2011-01-01

    Undergraduate education is a highly profitable business for nonprofit colleges and universities. They do not show profits on their books, but instead take their profits in the form of spending on some combination of research, graduate education, low-demand majors, low faculty teaching loads, excess compensation, and featherbedding. The industry's…

  13. To Be [For-Profit] Or Not To Be: What Is the Question?

    ERIC Educational Resources Information Center

    Goldstein, Michael B.

    2000-01-01

    Examines how Wall Street's view of technology-mediated higher education as a rapidly growing market is prompting many colleges and universities to consider a nonprofit/for-profit hybrid model that includes a separate for-profit entity for electronic learning. A table identifies factors influencing the decision to create a for-profit entity, and…

  14. 10 CFR 603.615 - Financial management standards for-profit firms.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Financial management standards for-profit firms. 603.615... § 603.615 Financial management standards for-profit firms. (a) To avoid causing needless changes in participants' financial management systems, an expenditure-based TIA will make for-profit participants...

  15. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for... become a CDC. A CDC must be in good standing based upon the following criteria: (a) In good standing...

  16. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for... become a CDC. A CDC must be in good standing based upon the following criteria: (a) In good standing...

  17. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for... become a CDC. A CDC must be in good standing based upon the following criteria: (a) In good standing...

  18. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for... become a CDC. A CDC must be in good standing based upon the following criteria: (a) In good standing...

  19. 13 CFR 107.1510 - How a Licensee computes Earmarked Profit (Loss).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... this section is 100 percent, use the following formula to compute your Earmarked Profit (Loss): EP = NI + IK + EME where: EP = Earmarked Profit (Loss) NI = Net Income (Loss), as reported on SBA Form 468... Assets (as defined in paragraph (b) of this section), you must compute your Earmarked Profit (Loss)...

  20. 13 CFR 107.1510 - How a Licensee computes Earmarked Profit (Loss).

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... this section is 100 percent, use the following formula to compute your Earmarked Profit (Loss): EP = NI + IK + EME where: EP = Earmarked Profit (Loss) NI = Net Income (Loss), as reported on SBA Form 468... Assets (as defined in paragraph (b) of this section), you must compute your Earmarked Profit (Loss)...

  1. 13 CFR 107.1510 - How a Licensee computes Earmarked Profit (Loss).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... this section is 100 percent, use the following formula to compute your Earmarked Profit (Loss): EP = NI + IK + EME where: EP = Earmarked Profit (Loss) NI = Net Income (Loss), as reported on SBA Form 468... Assets (as defined in paragraph (b) of this section), you must compute your Earmarked Profit (Loss)...

  2. 30 CFR 1218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false Royalties, net profit shares, and rental... THE FEDERAL GOVERNMENT Oil, Gas and Sulfur, Offshore § 1218.150 Royalties, net profit shares, and... payments when due and shall pay in value or deliver in production all royalties and net profit shares...

  3. 30 CFR 1220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false Determination of net profit share base. 1220... NATURAL RESOURCES REVENUE ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES § 1220.021 Determination of net profit share base. (a) During each...

  4. 30 CFR 1218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Royalties, net profit shares, and rental... CREDITS AND INCENTIVES Oil, Gas and Sulfur, Offshore § 1218.150 Royalties, net profit shares, and rental... when due and shall pay in value or deliver in production all royalties and net profit shares in...

  5. 30 CFR 218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Royalties, net profit shares, and rental..., Gas and Sulfur, Offshore § 218.150 Royalties, net profit shares, and rental payments. (a) As specified... value or deliver in production all royalties and net profit shares in the amounts of value or...

  6. 30 CFR 1220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false Determination of net profit share base. 1220... NATURAL RESOURCES REVENUE ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES § 1220.021 Determination of net profit share base. (a) During each...

  7. 30 CFR 1220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false Determination of net profit share base. 1220... NATURAL RESOURCES REVENUE ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES § 1220.021 Determination of net profit share base. (a) During each...

  8. 30 CFR 1220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Determination of net profit share base. 1220..., DEPARTMENT OF THE INTERIOR Natural Resources Revenue ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES § 1220.021 Determination of net profit share...

  9. 30 CFR 1210.156 - What reports must I submit for net profit share leases?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false What reports must I submit for net profit share..., and Geothermal Resources § 1210.156 What reports must I submit for net profit share leases? (a) General. After entering into a net profit share lease (NPSL) agreement, a lessee must report under...

  10. 30 CFR 1218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false Royalties, net profit shares, and rental... THE FEDERAL GOVERNMENT Oil, Gas and Sulfur, Offshore § 1218.150 Royalties, net profit shares, and... payments when due and shall pay in value or deliver in production all royalties and net profit shares...

  11. 30 CFR 1218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false Royalties, net profit shares, and rental... THE FEDERAL GOVERNMENT Oil, Gas and Sulfur, Offshore § 1218.150 Royalties, net profit shares, and... payments when due and shall pay in value or deliver in production all royalties and net profit shares...

  12. 30 CFR 1210.156 - What reports must I submit for net profit share leases?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false What reports must I submit for net profit share..., and Geothermal Resources § 1210.156 What reports must I submit for net profit share leases? (a) General. After entering into a net profit share lease (NPSL) agreement, a lessee must report under...

  13. 30 CFR 1210.156 - What reports must I submit for net profit share leases?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false What reports must I submit for net profit share..., and Geothermal Resources § 1210.156 What reports must I submit for net profit share leases? (a) General. After entering into a net profit share lease (NPSL) agreement, a lessee must report under...

  14. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans. (a) Introduction....

  15. 26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-1 Qualified pension, profit-sharing, and stock bonus plans. (a) Introduction. (1) Sections...

  16. A New Classification Scheme for For-Profit Institutions. Fact Sheet

    ERIC Educational Resources Information Center

    Institute for Higher Education Policy, 2012

    2012-01-01

    For-profit institutions are more visible today among policymakers, researchers, and investors, due in large part to the sharp rise in the number of students attending them over the last decade. From 2000 to 2009, enrollment in the for-profit sector tripled while enrollment in the public and not-for-profit sectors increased by less than 25 percent.…

  17. Profit Is Not a Dirty Word: The Role of Money in Education.

    ERIC Educational Resources Information Center

    Payne, James L.

    1996-01-01

    In "Corporate School Takeovers," the National Education Association expresses indignation over profit making by private companies providing services to schools. Argues that profits are a way of recognizing costs that exist in all school settings. The seeking of profits is no more selfish than the seeking of higher salaries, promotions, or job…

  18. Focus on For-Profits in K-12 Education Misses the Real Divide. Special Report 7

    ERIC Educational Resources Information Center

    Hernandez, Alex

    2012-01-01

    For decades, for-profit educational provision has been merely tolerated, often grudgingly. In the world of charter schooling, for-profit providers are lambasted and sometimes prohibited. In higher education, for-profit institutions have grown rapidly, enrolling millions of nontraditional students and earning enmity, suspicion, and now…

  19. Damaging hailstorms in South Moravia, Czech Republic, in the seventeenth to twentieth centuries as derived from taxation records

    NASA Astrophysics Data System (ADS)

    Brázdil, Rudolf; Chromá, Kateřina; Valášek, Hubert; Dolák, Lukáš; Řezníčková, Ladislava

    2016-01-01

    Hailstorms are among the hydrometeorological extremes recognised in the historical past of the Czech Lands as grounds for tax relief if agricultural crops or material structures were damaged by them. The administrative process involved three levels (community, regional office, land office). The damage reports and taxation records for South Moravia (the southeastern parts of today's Czech Republic) were mainly stored in the Moravian Land Archives at Brno in estate accounts and collections of family archives. Data related to the date of a given hailstorm, its accompanying convective phenomena, the communities affected and the type of damage, as interpreted from taxation records, has created a database spanning the years 1650 to 1941 AD. A total of 766 records contain descriptions that cover 433 days upon which hailstorms did damage in South Moravia, as well as incidentally provide some additional information for the remainder of the Czech Lands and other parts of the Austro-Hungarian empire. The hailstorms detected concentrate to a large extent around the 1821-1850 period, which accounts for 44.4 % of all events. Although reported most frequently without other convective phenomena, they were often accompanied by torrential rain. The current contribution analyses the four most outstanding hailstorms in detail, those characterised by the highest number of estates and communities affected: 26 May 1830, 18 July 1832, 25 June 1844 and 20 June 1848. Uncertainties in hailstorm data, particularly with regard to their spatial and temporal heterogeneity, are discussed. Finally, the 1811-1850 period, with the highest number of hailstorm days, is compared with hailstorm patterns that derive from systematic meteorological observations in the 1961-2000 reference period. Damaging hailstorms disclosed by taxation data will be used to compile long-term hailstorm series for South Moravia (together with those derived from other documentary evidence and systematic meteorological

  20. Hydrometeorological extremes derived from taxation records for south-eastern Moravia, Czech Republic, 1751-1900 AD

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Valášek, H.; Dolák, L.

    2012-03-01

    Historical written records associated with tax relief at ten estates located in south-eastern Moravia (Czech Republic) are used for the study of hydrometeorological extremes and their impacts during the period 1751-1900 AD. At the time, the taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. A total of 175 extreme events resulting in some kind of damage are documented for 1751-1900, with the highest concentration between 1811 and 1860 (74.9% of all events analysed). The nature of events leading to damage (of a possible 272 types) include hailstorm (25.7%), torrential rain (21.7%), flood (21.0%), followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890) and flooding of the River Morava (mid-June 1847). Hydrometeorological extremes in the 1816-1855 period are compared with those occurring during the recent 1961-2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance). Taxation records constitute an important source of data for historical climatology and historical hydrology and have a great potential for use in many European countries.

  1. Operating Profitability of For-Profit and Not-for-Profit Florida Community Hospitals During Medicare Policy Changes, 2000 to 2010.

    PubMed

    Langland-Orban, Barbara; Large, John T; Sear, Alan M; Zhang, Hanze; Zhang, Nanhua

    2015-01-01

    Medicare Advantage was implemented in 2004 and the Recovery Audit Contractor (RAC) program was implemented in Florida during 2005. Both increase surveillance of medical necessity and deny payments for improper admissions. The purpose of the present study was to determine their potential impact on for-profit (FP) and not-for-profit (NFP) hospital operating margins in Florida. FP hospitals were expected to be more adversely affected as admissions growth has been one strategy to improve stock performance, which is not a consideration at NFPs. This study analyzed Florida community hospitals from 2000 through 2010, assessing changes in pre-tax operating margin (PTOM). Florida Agency for Health Care Administration data were analyzed for 104 community hospitals (62 FPs and 42 NFPs). Academic, public, and small hospitals were excluded. A mixed-effects model was used to assess the association of RAC implementation, organizational and payer type variables, and ownership interaction effects on PTOM. FP hospitals began the period with a higher average PTOM, but converged with NFPs during the study period. The average Medicare Advantage effect was not significant for either ownership type. The magnitude of the RAC variable was significantly negative for average PTOM at FPs (-4.68) and positive at NFPs (0.08), meaning RAC was associated with decreasing PTOM at FP hospitals only. RAC complements other Medicare surveillance systems that detect medically unnecessary admissions, coding errors, fraud, and abuse. Since its implementation in Florida, average FP and NFP operating margins have been similar, such that the higher margins reported for FP hospitals in the 1990s are no longer evident. PMID:26294267

  2. Do cigarette producers price-discriminate by state? An empirical analysis of local cigarette pricing and taxation.

    PubMed

    Keeler, T E; Hu, T W; Barnett, P G; Manning, W G; Sung, H Y

    1996-08-01

    This study analyzes the interactive effects of oligopoly pricing, state taxation, and anti-smoking regulations on retail cigarette prices by state, using panel data for the 50 US states between 1960 and 1990. The results indicate that cigarette producers do price-discriminate by state, though the effect is not large relative to the final retail price. There are two further results: (1) state taxes are more than passed on - a 1-cent state tax increase results in a price increase of 1.11 cents, and (2) sellers offset state and local anti-smoking laws with lower prices, thereby blunting effects of the regulations. PMID:10164041

  3. Mineral taxation in Jamaica: an oligopoly confronts taxes on resource rents - and prevails

    SciTech Connect

    Dore, M.H.I.

    1987-04-01

    The reallocative effects on bauxite production in Jamaica following the imposition of an ad valorem tax in 1974 are considered. The international aluminum industry, being both vertically and horizontally integrated, evolved a successful strategy of time-phasing bauxite production capacity worldwide. The non-neutral tax not only made Jamaican bauxite uncompetitive with the output of other producers but also eroded the cost differential between bauxite and alternative sources of aluminum ore. This study claims that the consequences of the tax have been disastrous, and it argues that the ad valorem tax on the recovered ore must be replaced by some form of a profits-based tax.

  4. Comparative analysis of profit between three dissimilar repairable redundant systems using supporting external device for operation

    NASA Astrophysics Data System (ADS)

    Yusuf, Ibrahim

    2014-07-01

    The importance in promoting, sustaining industries, manufacturing systems and economy through reliability measurement has become an area of interest. The profit of a system may be enhanced using highly reliable structural design of the system or subsystem of higher reliability. On improving the reliability and availability of a system, the production and associated profit will also increase. Reliability, availability and profit are some of the most important factors in any successful industry and manufacturing settings. In this paper, we compare three different repairable redundant systems using an external supporting device for operation based on the profit. Explicit expressions for the busy period of repairmen, steady-state availability and profit function are derived using linear first-order differential equations. Furthermore, we compare the profit for the three systems and find that system I is more profitable than systems II and III.

  5. Curve fitting for RHB Islamic Bank annual net profit

    NASA Astrophysics Data System (ADS)

    Nadarajan, Dineswary; Noor, Noor Fadiya Mohd

    2015-05-01

    The RHB Islamic Bank net profit data are obtained from 2004 to 2012. Curve fitting is done by assuming the data are exact or experimental due to smoothing process. Higher order Lagrange polynomial and cubic spline with curve fitting procedure are constructed using Maple software. Normality test is performed to check the data adequacy. Regression analysis with curve estimation is conducted in SPSS environment. All the eleven models are found to be acceptable at 10% significant level of ANOVA. Residual error and absolute relative true error are calculated and compared. The optimal model based on the minimum average error is proposed.

  6. Impact of pig insemination technique and semen preparation on profitability.

    PubMed

    Gonzalez-Peña, D; Knox, R V; Pettigrew, J; Rodriguez-Zas, S L

    2014-01-01

    Artificial insemination technique and semen preparation impact boar utilization efficiency, genetic dissemination, and biosecurity. Intrauterine (IUI) and deep intrauterine (DUI) AI techniques require lower number of spermatozoa per dose compared to conventional (CON) AI. Frozen semen (FRO) has been associated with lower reproductive performance compared to fresh semen (FRE) preparation. The combined effects of 3 AI techniques (CON, IUI, and DUI) and 2 semen preparations (FRE and FRO) on the financial indicators of a pig crossbreeding system were studied. A 3-tier system was simulated in ZPLAN and the genetic improvement in a representative scenario was characterized. The cross of nucleus lines B and A generated 200,000 BA sows at the multiplier level. The BA sows were inseminated (CON, IUI, or DUI) with FRE or FRO from line C boars at the commercial level. Semen preparation and AI technique were represented by distinct sow:boar ratios in the C × BA cross. A range of farrowing rates (60 to 90%) and litter sizes (8 to 14 liveborn pigs) were tested. Genetic improvement per year for number born alive, adjusted 21-d litter weight, days to 113.5 kg, backfat, and ADG were 0.01 pigs per litter, 0.06 kg, -0.09 d, -0.29 mm, and 0.88 g, respectively. On average, the net profit for FRE (FRO) increased (P-value < 0.0001) from CON to IUI and DUI by 2.2 (3.2%) and 2.6% (4%), respectively. The differences in profit between techniques were driven by differences in costs. Differences in fixed costs between IUI and DUI relative to CON were -2.4 (-5.2%) and -3.4% (-7.4%), respectively. The differences in total costs between FRE and FRO were lower than -5%. The difference in variable costs between FRE and FRO ranged from -5.3 (CON) to -24.7% (DUI). Overall, insemination technique and semen preparation had a nonlinear effect on profit. The average relative difference in profit between FRE and FRO was less than 3% for the scenarios studied. PMID:24352964

  7. SMOKE-FREE ORDINANCES INCREASE RESTAURANT PROFIT AND VALUE.

    PubMed

    Alamar, Benjamin C; Glantz, Stanton A

    2004-10-01

    This study estimates the economic value added to a restaurant by a smoke-free policy using regression analysis of the purchase price of restaurants, as a function of the presence of a smoke-free law and other control variables. There was a median increase of 16% (interquartile range 11% to 25%) in the sale price of a restaurant in a jurisdiction with a smoke-free law compared to a comparable restaurant in a community without such a law. This result indicates that, contrary to claims made by the tobacco industry and other opponents of smoke-free laws, these laws are associated with an increase in restaurant profitability. PMID:21637722

  8. Floral CO2 reveals flower profitability to moths.

    PubMed

    Thom, Corinna; Guerenstein, Pablo G; Mechaber, Wendy L; Hildebrand, John G

    2004-06-01

    The hawkmoth Manduca sexta (Lepidoptera: Sphingidae), an experimentally favorable Lepidopteran that is highly sensitive to carbon dioxide (CO2), feeds on the nectar of a range of flowering plants, such as Datura wrightii (Solanaceae). Newly opened Datura flowers give off dramatically elevated levels of CO2 and offer ample nectar. Thus, floral CO2 emission could indicate food-source profitability. This study documents that foraging Manduca moths prefer surrogate flowers that emit high levels of CO2, characteristic of newly opened Datura flowers. We show for the first time that CO2 may play an important role in the foraging behavior of nectar-feeding insects. PMID:15303329

  9. SMOKE-FREE ORDINANCES INCREASE RESTAURANT PROFIT AND VALUE

    PubMed Central

    Alamar, Benjamin C.

    2011-01-01

    This study estimates the economic value added to a restaurant by a smoke-free policy using regression analysis of the purchase price of restaurants, as a function of the presence of a smoke-free law and other control variables. There was a median increase of 16% (interquartile range 11% to 25%) in the sale price of a restaurant in a jurisdiction with a smoke-free law compared to a comparable restaurant in a community without such a law. This result indicates that, contrary to claims made by the tobacco industry and other opponents of smoke-free laws, these laws are associated with an increase in restaurant profitability. PMID:21637722

  10. Kindergarten Teachers' Perceived School Culture and Well-Being: A Comparison of Non-Profit-Making and Profit-Making Kindergartens

    ERIC Educational Resources Information Center

    Wong, Yau Ho P.

    2010-01-01

    Previous research has rarely examined teachers' perceptions of school culture (perceived school culture) and well-being in Hong Kong's non-profit-making (NPM) and profit-making (PM) kindergartens. Thus, the purpose of this study was twofold: first, it examined the relationships between Hong Kong kindergarten teachers' perceived school culture and…

  11. Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate.

    PubMed

    Callard, C; Thompson, D; Collishaw, N

    2005-08-01

    Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death. PMID:16046692

  12. Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate

    PubMed Central

    Callard, C; Thompson, D; Collishaw, N

    2005-01-01

    Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death. PMID:16046692

  13. Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques

    NASA Astrophysics Data System (ADS)

    Dimopoulos, Thomas; Labropoulos, Tassos; Hadjimitsis, Diofantos G.

    2014-08-01

    This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land and other immovable features such as buildings and structures is determined from specific parameters. All these immovable assets are visible and have specific geographic location & coordinates, materials, occupied area, land-use & utility, ownership & occupancy status and finally a specific value (ad valorem property taxation system) according to which the property tax is levied to taxpayers. Of high importance in the tax imposing procedure is that the use of CAMA, GIS and Remote Sensing tools is capable of providing effective and efficient collection of this property value determining data. Furthermore, these tools can track changes during a property's lifecycle such parcel subdivision into plots, demolition of a building and development of a new one or track a change in the planning zone. The integration of these systems also supports a full range of business processes on revenue mobilization ranging from billing to taxpayers objections management.

  14. Does industrial waste taxation contribute to reduction of landfilled waste? Dynamic panel analysis considering industrial waste category in Japan.

    PubMed

    Sasao, Toshiaki

    2014-11-01

    Waste taxes, such as landfill and incineration taxes, have emerged as a popular option in developed countries to promote the 3Rs (reduce, reuse, and recycle). However, few studies have examined the effectiveness of waste taxes. In addition, quite a few studies have considered both dynamic relationships among dependent variables and unobserved individual heterogeneity among the jurisdictions. If dependent variables are persistent, omitted variables cause a bias, or common characteristics exist across the jurisdictions that have introduced waste taxes, the standard fixed effects model may lead to biased estimation results and misunderstood causal relationships. In addition, most existing studies have examined waste in terms of total amounts rather than by categories. Even if significant reductions in total waste amounts are not observed, some reduction within each category may, nevertheless, become evident. Therefore, this study analyzes the effects of industrial waste taxation on quantities of waste in landfill in Japan by applying the bias-corrected least-squares dummy variable (LSDVC) estimators; the general method of moments (difference GMM); and the system GMM. In addition, the study investigates effect differences attributable to industrial waste categories and taxation types. This paper shows that industrial waste taxes in Japan have minimal, significant effects on the reduction of final disposal amounts thus far, considering dynamic relationships and waste categories. PMID:25154913

  15. Storing syngas lowers the carbon price for profitable coal gasification

    SciTech Connect

    Adam Newcomer; Jay Apt

    2007-12-15

    Integrated gasification combined cycle (IGCC) electric power generation systems with carbon capture and sequestration have desirable environmental qualities but are not profitable when the carbon dioxide price is less than approximately $50 per metric ton. We examine whether an IGCC facility that operates its gasifier continuously but stores the syngas and produces electricity only when daily prices are high may be profitable at significantly lower CO{sub 2} prices. Using a probabilistic analysis, we have calculated the plant-level return on investment (ROI) and the value of syngas storage for IGCC facilities located in the U.S. Midwest using a range of storage configurations. Adding a second turbine to use the stored syngas to generate electricity at peak hours and implementing 12 h of above-ground high-pressure syngas storage significantly increases the ROI and net present value. Storage lowers the carbon price at which IGCC enters the U.S. generation mix by approximately 25%. 36 refs., 7 figs., 1 tab.

  16. Optic flow informs distance but not profitability for honeybees.

    PubMed

    Shafir, Sharoni; Barron, Andrew B

    2010-04-22

    How do flying insects monitor foraging efficiency? Honeybees (Apis mellifera) use optic flow information as an odometer to estimate distance travelled, but here we tested whether optic flow informs estimation of foraging costs also. Bees were trained to feeders in flight tunnels such that bees experienced the greatest optic flow en route to the feeder closest to the hive. Analyses of dance communication showed that, as expected, bees indicated the close feeder as being further, but they also indicated this feeder as the more profitable, and preferentially visited this feeder when given a choice. We show that honeybee estimates of foraging cost are not reliant on optic flow information. Rather, bees can assess distance and profitability independently and signal these aspects as separate elements of their dances. The optic flow signal is sensitive to the nature of the environment travelled by the bee, and is therefore not a good index of flight energetic costs, but it provides a good indication of distance travelled for purpose of navigation and communication, as long as the dancer and recruit travel similar routes. This study suggests an adaptive dual processing system in honeybees for communicating and navigating distance flown and for evaluating its energetic costs. PMID:20018787

  17. Flexibility can boost profits in cryogenic gas-processing plants

    SciTech Connect

    Evans, L.E.

    1980-07-14

    Many factors influence the selection and design of a cryogenic gas processing plant, including the expected product values. For a minimal increase in investment, operating flexibility can be designed into the plant to allow for a wide range of product recovery levels. This minimal increase in capital expenditure may significantly enhance future profits. At a reduced price for ethane, producers were concerned with the recovery of the propane-plus fraction. Ethane was rejected to the residue gas. As the value of ethane increases, a plant with adequate operating flexibility will be able to recover ethane and realize increased profits. During the 1970s, the price of ethane reached a level high enough to stimulate the development of economic and cryogenic expander gas processing units. Designs are now relatively simple. Operating experience shows that onstream reliability is quite good. Control schemes also are simple, and some plants are completely automated. These factors combine to allow plants to operate with a wide range of process flow conditions, with minimal operator attention. Some key considerations typically enhance the selection of the expander process.

  18. Ammonia synthesis and ER-MCFC-technology - a profitable combination?

    SciTech Connect

    Dijkema, G.P.J.; Vervoort, J.; Daniels, R.J.E.; Luteijn, C.P.

    1996-12-31

    Similar to stand-alone ER-MCFC power systems industrial ammonia production facilities include hydrogen-rich synthesis-gas production. Therefore, integration of ER-MCFC stacks in a conventional industrial ammonia plant was investigated. By preliminary process design calculations three promising process structures were evaluated: (1) ER-MCFC is fed by the ammonia plant`s steam-reformer; anode off-gas to firing (2) similar to structure 1; in this case the anode off-gas is redirected to the ammonia process (3) ER-MCFC is fed by ammonia-synthesis purge gas The results indicate that for options 1 and 3 a return-on-investment for the ER-MCFC of around 8% is achievable at a stack cost of $250/kW and a revenue of 7c/kWh. Option 2 is not profitable, because of the associated reduction in ammonia production. The degree of hydrogen-utilization in the ER-MCFC to be selected for maximum profit varies with the process structure and indicates that there is scope for ER-MCFC stacks which operate at low hydrogen-utilization.

  19. Is there a future for the not-for-profit hospital?

    PubMed

    Weckwerth, Vernon E

    2006-01-01

    The issue of the future of the not-for-profit hospital is not one of not for profit versus investor owned, but of economic viability. A shift toward business practices in the not-for-profit hospital is occurring and may help explain why few studies have been able to show distinctive differences between not-for-profit and investor-owned hospitals. Although the system is set up to give not for profits special privileges for promoting a societal common good, a gradual erosion of those privileges has blurred the distinction between the two types of entities. With a process I call "competitive advantage incrementalism," investor-owned hospitals chip away at the privileges afforded their tax-exempt competitors. At the same time, the not-for-profit hospitals increasingly adopt the successful practices of the business world, and are guided by board members and executives who hold to a big-business view of healthcare. What is the future for the not-for-profit hospital? They must continue to exist, although they can expect increasing operating burdens to continue as not for profits. They and investor-owned facilities become progressively more similar in operations and structure. The not-for-profit institutions must prove that they produce a community benefit to justify not-for-profit status. That is a heavier burden than merely producing a high rate of return for investors. PMID:16789677

  20. Making Mass Schooling Affordable: In-Kind Taxation and the Establishment of an Elementary School System in Sweden, 1840-1870

    ERIC Educational Resources Information Center

    Westberg, Johannes

    2016-01-01

    This article discusses the significance of in-kind taxation and payments in kind for the establishment of an elementary school system in Sweden, in the 1840-1870 period. By analysing the funding of teachers' wages, the heating of the school facilities, and school building construction in the 12 rural school districts of the Sundsvall region, this…

  1. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...) Segregation of income. This section applies for purposes of determining the tax of a nonresident...

  2. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...) Segregation of income. This section applies for purposes of determining the tax of a nonresident...

  3. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...) Segregation of income. This section applies for purposes of determining the tax of a nonresident...

  4. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...) Segregation of income. This section applies for purposes of determining the tax of a nonresident...

  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, 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)...

  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, 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)...

  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, 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)...

  8. 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)...

  9. Trustees "versus" Directors, Whom Do They Serve? Boards, For-Profits and the Public Good in the United States

    ERIC Educational Resources Information Center

    Fox Garrity, Bonnie

    2015-01-01

    Postsecondary education in the United States is provided by public, not-for-profit and for-profit institutions. Public and not-for-profit institutions are expected to serve the public good due to state control or chartering requirements; for-profit institutions are not. Therefore, the decision to serve the public good is vested in the board. The…

  10. The Effect of Capital Structure on the Profitability of Pharmaceutical Companies The Case of Iran

    PubMed Central

    Mohammadzadeh, Mehdi; Rahimi, Farimah; Rahimi, Forough; Aarabi, Seyed Mohammad; Salamzadeh, Jamshid

    2013-01-01

    Funding combination is the most important issue for the companies while they know the amount of required capital. Companies should be careful regarding the appliance of financial providing methods compatible with the investment strategy of company and profitability. This study seeks to examine the relationship between the capital structure and the profitability of pharmaceutical companies in Iran. For this purpose, top 30 Iranian pharmaceutical companies defined as study samples and their financial data were gathered for the period of 2001-2010. In this study, the net margin profit and debts to asset ratio were used as indicators of profitability and capital structure, respectively and sales growth was used as a control variable. Results showed that there was significant negative relationship between the profitability and the capital structure which means that the pharmaceutical companies have established a Pecking Order Theory and the internal financing has led to more profitability. PMID:24250664

  11. The Service-Profit Chain in Spine Surgery.

    PubMed

    Sharan, Alok D; Schroeder, Gregory D; West, Michael E; Vaccaro, Alexander R

    2016-06-01

    Medicine has always been a service industry (as opposed to a manufacturing industry), as there is a shift from volume to value in health care, this point is becoming increasingly important. The delivery of good care extends beyond the technical aspects of performing a complex operation or prescribing the right type of medicine. Intuitively physicians have always understood the value of the physician-patient relationship, and its correlation to a good outcome. As patients are increasingly being forced to spend a greater portion of their personal income on health care through high-deductible plans and larger co-pays, physicians have to differentiate themselves through the delivery of great service beyond the delivery of superior health outcomes. Understanding the service-profit chain can help physicians succeed in the transition to a value-based health care system. PMID:27135618

  12. Not-for-profit hospitals fight tax-exempt challenges.

    PubMed

    Hudson, T

    1990-10-20

    The message being sent by local tax boards, state agencies, and the Internal Revenue Service is clear: Not-for-profit hospitals will have to justify their tax-exempt status. But complying with this demand can be a costly administrative burden. Just ask the executives who have been through the experience. CEO Richard Anderson, of St. Luke's Hospital, Bethlehem, PA, is luckier than some executives who have faced tax-exempt challenges. He won his hospital's case. But he still faces a yearly battle: The hospital must prove its compliance annually to the county board of assessors. Other executives report similar experiences. Our cover story takes an in-depth look at how administrators faced challenges to their hospital's tax status and what they learned about their relationship with their communities, as well as a complete state and federal legislative outlook for future developments. PMID:2227856

  13. Using Cotton Model Simulations to Estimate Optimally Profitable Irrigation Strategies

    NASA Astrophysics Data System (ADS)

    Mauget, S. A.; Leiker, G.; Sapkota, P.; Johnson, J.; Maas, S.

    2011-12-01

    In recent decades irrigation pumping from the Ogallala Aquifer has led to declines in saturated thickness that have not been compensated for by natural recharge, which has led to questions about the long-term viability of agriculture in the cotton producing areas of west Texas. Adopting irrigation management strategies that optimize profitability while reducing irrigation waste is one way of conserving the aquifer's water resource. Here, a database of modeled cotton yields generated under drip and center pivot irrigated and dryland production scenarios is used in a stochastic dominance analysis that identifies such strategies under varying commodity price and pumping cost conditions. This database and analysis approach will serve as the foundation for a web-based decision support tool that will help producers identify optimal irrigation treatments under specified cotton price, electricity cost, and depth to water table conditions.

  14. Horizontal wells up odds for profit in Giddings Austin chalk

    SciTech Connect

    Maloy, W.T. )

    1992-02-17

    This paper reports on horizontal drilling in the Giddings field Austin chalk which has significantly improved average well recoveries and more than offset increased drilling costs. Although not the panacea originally promoted, horizontal drilling, in Giddings field, offers economic profits to the average investor. Economic analysis indicates that the typical investor is making money by earning returns in excess of market values. Field-wide development will, therefore, remain active unless oil prices or average well recoveries fall below $12/bbl or 112,000 bbl of oil equivalent (BOE), respectively. The application of technological innovation in the Giddings field may culminate in the drilling of over 2,000 horizontal Austin chalk wells, and has conceivably increased recoverable reserves by 400 million BOE.

  15. Fracturing alliance improves profitability of Lost Hills field

    SciTech Connect

    Stewart, M. ); Stewart, D. ); Gaona, M. )

    1994-11-21

    About 2 billion bbl of oil-in-place are present in the massive diatomite deposits of California's Lost Hills field, about 45 miles north-west of Bakersfield, Calif. Massive hydraulic fracturing treatments, 2,500-3,000 lb of proppant/net perforated ft, are an integral part of developing these reserves. An exclusive fracturing alliance initiated in 1990 between Chevron U.S.A. and Schlumberger Dowell has improved profitability of the Los Hills field. the paper describes the geology, the field before 1987, the 1987--90 period when hydraulic fracturing stimulation was found to be very costly, and after 1990 when the alliance was formed. The paper also describes the fracturing fluid, proppants, engineering evaluation, and execution of the job.

  16. FASB (Financial Accounting Standards Board) proposes changes in not-for-profit reporting.

    PubMed

    Titera, W R

    1993-04-01

    The Financial Accounting Standards Board (FASB) will soon issue two statements that will have a major impact on not-for-profit financial reporting. The first, entitled Financial Statements of Not-For-Profit Organizations, deals with the form and content of not-for-profit financial statements. The second, entitled Accounting for Contributions Received and Contributions Made, establishes standards of financial accounting and reporting for contributions. PMID:10145790

  17. The For-Profit Postsecondary School Sector: Nimble Critters or Agile Predators? A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Deming, David J.; Goldin, Claudia; Katz, Lawrence F.

    2012-01-01

    Private for-profit institutions have been the fastest growing part of the U.S. higher education sector. For-profit enrollment increased from 0.2 percent to 9.1 percent of total enrollment in degree-granting schools from 1970 to 2009, and for-profit institutions account for the majority of enrollments in non-degree granting postsecondary schools.…

  18. Profitability of Contrarian Strategies in the Chinese Stock Market

    PubMed Central

    Shi, Huai-Long; Jiang, Zhi-Qiang; Zhou, Wei-Xing

    2015-01-01

    This paper reexamines the profitability of loser, winner and contrarian portfolios in the Chinese stock market using monthly data of all stocks traded on the Shanghai Stock Exchange and Shenzhen Stock Exchange covering the period from January 1997 to December 2012. We find evidence of short-term and long-term contrarian profitability in the whole sample period when the estimation and holding horizons are 1 month or longer than 12 months and the annualized return of contrarian portfolios increases with the estimation and holding horizons. We perform subperiod analysis and find that the long-term contrarian effect is significant in both bullish and bearish states, while the short-term contrarian effect disappears in bullish states. We compare the performance of contrarian portfolios based on different grouping manners in the estimation period and unveil that decile grouping outperforms quintile grouping and tertile grouping, which is more evident and robust in the long run. Generally, loser portfolios and winner portfolios have positive returns and loser portfolios perform much better than winner portfolios. Both loser and winner portfolios in bullish states perform better than those in the whole sample period. In contrast, loser and winner portfolios have smaller returns in bearish states, in which loser portfolio returns are significant only in the long term and winner portfolio returns become insignificant. These results are robust to the one-month skipping between the estimation and holding periods and for the two stock exchanges. Our findings show that the Chinese stock market is not efficient in the weak form. These findings also have obvious practical implications for financial practitioners. PMID:26368537

  19. Profitability of Contrarian Strategies in the Chinese Stock Market.

    PubMed

    Shi, Huai-Long; Jiang, Zhi-Qiang; Zhou, Wei-Xing

    2015-01-01

    This paper reexamines the profitability of loser, winner and contrarian portfolios in the Chinese stock market using monthly data of all stocks traded on the Shanghai Stock Exchange and Shenzhen Stock Exchange covering the period from January 1997 to December 2012. We find evidence of short-term and long-term contrarian profitability in the whole sample period when the estimation and holding horizons are 1 month or longer than 12 months and the annualized return of contrarian portfolios increases with the estimation and holding horizons. We perform subperiod analysis and find that the long-term contrarian effect is significant in both bullish and bearish states, while the short-term contrarian effect disappears in bullish states. We compare the performance of contrarian portfolios based on different grouping manners in the estimation period and unveil that decile grouping outperforms quintile grouping and tertile grouping, which is more evident and robust in the long run. Generally, loser portfolios and winner portfolios have positive returns and loser portfolios perform much better than winner portfolios. Both loser and winner portfolios in bullish states perform better than those in the whole sample period. In contrast, loser and winner portfolios have smaller returns in bearish states, in which loser portfolio returns are significant only in the long term and winner portfolio returns become insignificant. These results are robust to the one-month skipping between the estimation and holding periods and for the two stock exchanges. Our findings show that the Chinese stock market is not efficient in the weak form. These findings also have obvious practical implications for financial practitioners. PMID:26368537

  20. Increasing Cropping System Diversity Balances Productivity, Profitability and Environmental Health

    PubMed Central

    Davis, Adam S.; Hill, Jason D.; Chase, Craig A.; Johanns, Ann M.; Liebman, Matt

    2012-01-01

    Balancing productivity, profitability, and environmental health is a key challenge for agricultural sustainability. Most crop production systems in the United States are characterized by low species and management diversity, high use of fossil energy and agrichemicals, and large negative impacts on the environment. We hypothesized that cropping system diversification would promote ecosystem services that would supplement, and eventually displace, synthetic external inputs used to maintain crop productivity. To test this, we conducted a field study from 2003–2011 in Iowa that included three contrasting systems varying in length of crop sequence and inputs. We compared a conventionally managed 2-yr rotation (maize-soybean) that received fertilizers and herbicides at rates comparable to those used on nearby farms with two more diverse cropping systems: a 3-yr rotation (maize-soybean-small grain + red clover) and a 4-yr rotation (maize-soybean-small grain + alfalfa-alfalfa) managed with lower synthetic N fertilizer and herbicide inputs and periodic applications of cattle manure. Grain yields, mass of harvested products, and profit in the more diverse systems were similar to, or greater than, those in the conventional system, despite reductions of agrichemical inputs. Weeds were suppressed effectively in all systems, but freshwater toxicity of the more diverse systems was two orders of magnitude lower than in the conventional system. Results of our study indicate that more diverse cropping systems can use small amounts of synthetic agrichemical inputs as powerful tools with which to tune, rather than drive, agroecosystem performance, while meeting or exceeding the performance of less diverse systems. PMID:23071739