19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... vessels of 5 net tons or over may be allowed to withdraw distilled spirits (including alcohol), wines, and... entered, or withdrawn, for consumption. Exemption from internal-revenue tax on distilled spirits, alcohol, wines, and beer removed from any internal-revenue bonded warehouse, industrial alcohol premises, bonded...

19 CFR 10.59 - Exemption from customs duties and internal-revenue tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... vessels of 5 net tons or over may be allowed to withdraw distilled spirits (including alcohol), wines, and... entered, or withdrawn, for consumption. Exemption from internal-revenue tax on distilled spirits, alcohol, wines, and beer removed from any internal-revenue bonded warehouse, industrial alcohol premises, bonded...

25 CFR 290.10 - Is an Indian tribe in violation of IGRA if it makes per capita payments to its members from net...

Code of Federal Regulations, 2010 CFR

2010-04-01

... capita payments to its members from net gaming revenues without an approved tribal revenue allocation... capita payments to its members from net gaming revenues without an approved tribal revenue allocation... gaming revenues without an approved tribal revenue allocation plan. If you refuse to comply, the DOJ or...

77 FR 72611 - Net Investment Income Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-05

... Service 26 CFR Part 1 Net Investment Income Tax; Proposed Rule #0;#0;Federal Register / Vol. 77 , No. 234... Revenue Service 26 CFR Part 1 [REG-130507-11] RIN 1545-BK44 Net Investment Income Tax AGENCY: Internal...) the individual's net investment income for such taxable year, or (B) the excess (if any) of (i) the...

Effects of Insect-Proof Net Cultivation, Rice-Duck Farming, and Organic Matter Return on Rice Dry Matter Accumulation and Nitrogen Utilization

PubMed Central

Liu, Xin; Xu, Guochun; Wang, Qiangsheng; Hang, Yuhao

2017-01-01

Insect-proof net cultivation (IPN), rice-duck farming (RD), and organic matter return (OM) are important methods to realize sustainable development of rice production. A split-plot field experiment was performed to study the effects of IPN, RD, and OM on the rice yield, dry matter accumulation and N utilization. Results showed that compared to inorganic N fertilizer (IN), wheat straw return, and biogas residue return increased the rice yield by 2.11–4.28 and 4.78–7.67%, respectively, and also improved dry matter and N accumulation after the elongation stage (EG), dry matter and N translocation, and N recovery efficiency (NRE). These results attributed to an increase in leaf SPAD values and net photosynthetic rate (Pn) after the EG. Compared to conventional rice farming (CR), RD promoted the rice yield by 1.52–3.74%, and contributed to higher the leaf photosynthesis, dry matter and N accumulation, dry matter and N translocation, and NRE. IPN decreased the intensity of sun radiation in the nets due to the coverage of the insect-proof nets, which declined the leaf Pn, dry matter accumulation and translocation, N absorption and translocation, and NRE compared to open field cultivation (OFC). The rice yield of IPN were 2.48–4.98% lower than that of OFC. Compared to the interaction between CR and IN, the interaction between RD and OM improved the rice yield by 5.26–9.33%, and increased dry matter and N accumulation after the EG, dry matter and N translocation, and NRE. These results indicated that OM, RD and the interaction between RD and OM could promote dry matter accumulation and N utilization, which was beneficial to improve the rice yield. PMID:28174589

78 FR 72451 - Net Investment Income Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-02

... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... computation of net investment income. The regulations affect individuals, estates, and trusts whose incomes... investment income for such taxable year, or (B) the excess (if any) of: (i) The individual's modified...

47 CFR 69.608 - Carrier Common Line hypothetical net balance.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Carrier Common Line hypothetical net balance. 69.608 Section 69.608 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER... net balance. The hypothetical net balance shall be equal to a Carrier Common Line revenue requirement...

47 CFR 69.608 - Carrier Common Line hypothetical net balance.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 3 2011-10-01 2011-10-01 false Carrier Common Line hypothetical net balance. 69.608 Section 69.608 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER... net balance. The hypothetical net balance shall be equal to a Carrier Common Line revenue requirement...

78 FR 6781 - Net Investment Income Tax; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-31

... Net Investment Income Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION....1411-4 Definition of net investment income., Sec. 1.1411-4(c)(2), line 3, the language ``described in... Controlled foreign corporations and passive foreign investment companies., Sec. 1.1411-10(d)(1)(i), line 5...

Is there a business case for magnet hospitals? Estimates of the cost and revenue implications of becoming a magnet.

PubMed

Jayawardhana, Jayani; Welton, John M; Lindrooth, Richard C

2014-05-01

Although Magnet hospitals (MHs) are known for their better nursing care environments, little is known about whether MHs achieve this at a higher (lower) cost of health care or whether a superior nursing environment yields higher net patient revenue versus non-MHs over an extended period of time. To examine how achieving Magnet status is related to subsequent inpatient costs and revenues controlling for other hospital characteristics. Data from the American Hospital Association Annual Survey, Hospital Cost Reporting Information System reports collected by Centers for Medicare & Medicaid Services, and Magnet status of hospitals from American Nurses Credentialing Center from 1998 to 2006 were combined and used for the analysis. Descriptive statistics, propensity score matching, fixed-effect, and instrumental variable methods were used to analyze the data. Regression analyses revealed that MH status is positively and significantly associated with both inpatient costs and net inpatient revenues for both urban hospitals and all hospitals. MH status was associated with an increase of 2.46% in the inpatient costs and 3.89% in net inpatient revenue for all hospitals, and 2.1% and 3.2% for urban hospitals. Although it is costly for hospitals to attain Magnet status, the cost of becoming a MH may be offset by higher net inpatient income. On average, MHs receive an adjusted net increase in inpatient income of $104.22-$127.05 per discharge after becoming a Magnet which translates to an additional $1,229,770-$1,263,926 in income per year.

26 CFR 1.642(d)-1 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates and trusts...

26 CFR 1.1402(a)-7 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained in years other...

Potential Arbitrage Revenue of Energy Storage Systems in PJM

DOE Office of Scientific and Technical Information (OSTI.GOV)

Salles, Mauricio; Huang, Junling; Aziz, Michael

The volatility of electricity prices is attracting interest in the opportunity of providing net revenue by energy arbitrage. We analyzed the potential revenue of a generic Energy Storage System (ESS) in 7395 different locations within the electricity markets of Pennsylvania-New Jersey-Maryland interconnection (PJM), the largest U.S. regional transmission organization, using hourly locational marginal prices over the seven-year period 2008–2014. Assuming a price-taking ESS with perfect foresight in the real-time market, we optimized the charge-discharge profile to determine the maximum potential revenue for a 1 MW system as a function of energy/power ratio, or rated discharge duration, from 1 to 14more » h, including a limited analysis of sensitivity to round-trip efficiency. We determined minimum potential revenue with a similar analysis of the day-ahead market. We presented the distribution over the set of nodes and years of price, price volatility, and maximum potential arbitrage revenue. From these results, we determined the break even overnight installed cost of an ESS below which arbitrage would be profitable, its dependence on rated discharge duration, its distribution over grid nodes, and its variation over the years. We showed that dispatch into real-time markets based on day-ahead market settlement prices is a simple, feasible method that raises the lower bound on the achievable arbitrage revenue.« less

Potential Arbitrage Revenue of Energy Storage Systems in PJM

DOE PAGES

Salles, Mauricio; Huang, Junling; Aziz, Michael; ...

2017-07-27

The volatility of electricity prices is attracting interest in the opportunity of providing net revenue by energy arbitrage. We analyzed the potential revenue of a generic Energy Storage System (ESS) in 7395 different locations within the electricity markets of Pennsylvania-New Jersey-Maryland interconnection (PJM), the largest U.S. regional transmission organization, using hourly locational marginal prices over the seven-year period 2008–2014. Assuming a price-taking ESS with perfect foresight in the real-time market, we optimized the charge-discharge profile to determine the maximum potential revenue for a 1 MW system as a function of energy/power ratio, or rated discharge duration, from 1 to 14more » h, including a limited analysis of sensitivity to round-trip efficiency. We determined minimum potential revenue with a similar analysis of the day-ahead market. We presented the distribution over the set of nodes and years of price, price volatility, and maximum potential arbitrage revenue. From these results, we determined the break even overnight installed cost of an ESS below which arbitrage would be profitable, its dependence on rated discharge duration, its distribution over grid nodes, and its variation over the years. We showed that dispatch into real-time markets based on day-ahead market settlement prices is a simple, feasible method that raises the lower bound on the achievable arbitrage revenue.« less

26 CFR 1.1374-2 - Net recognized built-in gain.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Net recognized built-in gain. 1.1374-2 Section 1... (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1374-2 Net recognized built-in gain. (a) In general. An S corporation's net recognized built-in gain for any taxable year is the...

26 CFR 1.1258-1 - Netting rule for certain conversion transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Netting rule for certain conversion transactions....1258-1 Netting rule for certain conversion transactions. (a) Purpose. The purpose of this section is to provide taxpayers with a method to net certain gains and losses from positions of the same conversion...

Facing the Recession: How Did Safety-Net Hospitals Fare Financially Compared with Their Peers?

PubMed Central

Reiter, Kristin L; Jiang, H Joanna; Wang, Jia

2014-01-01

Objective To examine the effect of the recession on the financial performance of safety-net versus non-safety-net hospitals. Data Sources/Study Setting Agency for Healthcare Research and Quality Hospital Cost and Utilization Project State Inpatient Databases, Medicare Cost Reports, American Hospital Association Annual Survey, InterStudy, and Area Health Resource File. Study Design Retrospective, longitudinal panel of hospitals, 2007–2011. Safety-net hospitals were identified using percentage of patients who were Medicaid or uninsured. Generalized estimating equations were used to estimate average effects of the recession on hospital operating and total margins, revenues and expenses in each year, 2008–2011, comparing safety-net with non-safety-net hospitals. Data Collection/Extraction Methods 1,453 urban, nonfederal, general acute hospitals in 32 states with complete data. Principal Findings Safety-net hospitals, as identified in 2007, had lower operating and total margins. The gap in operating margin between safety-net and non-safety-net hospitals was sustained throughout the recession; however, total margin was more negatively affected for non-safety-net hospitals in 2008. Higher percentages of Medicaid and uninsured patients were associated with lower revenue in private hospitals in all years, and lower revenue and expenses in public hospitals in 2011. Conclusions Safety-net hospitals may not be disproportionately vulnerable to macro-economic fluctuations, but their significantly lower margins leave less financial cushion to weather sustained financial pressure. PMID:25220012

Seasonal and Interannual Variations of Evaporation and their Relations with Precipitation, Net Radiation, and Net Carbon Accumulation for the Gediz Basin Area

NASA Technical Reports Server (NTRS)

Choudhury, Bhaskar J.

1999-01-01

A model combining the rate of carbon assimilation with water and energy balance equations has been run using satellite and ancillary data for a period of 60 months (January 1986 to December 1990). Calculations for the Gediz basin area give mean annual evaporation as 395 mm, which is composed of 45% transpiration, 42% soil evaporation and 13% interception. The coefficient of interannual variation of evaporation is found to be 6%, while that for precipitation and net radiation are, respectively, 16% and 2%, illustrating that net radiation has an important effect in modulating interannual variation of evaporation. The mean annual water use efficiency (i.e., the ratio of net carbon accumulation and total evaporation) is ca. 1 g/sq m/mm, and has a coefficient of interannual variation of 5%. A comparison of the mean water use efficiency with field observations suggests that evaporation over the area is utilized well for biomass production. The reference crop evaporation for irrigated areas has annual mean and coefficient of variation as, respectively, 1176 mm and 3%. The total evaporation during three summer months of peak evaporation (June-August) is estimated to be about 575 mm for irrigated crops like maize and cotton. Seasonal variations of the fluxes are presented.

Net accumulation rates derived from ice core stable isotope records of Pío XI glacier, Southern Patagonia Icefield

NASA Astrophysics Data System (ADS)

Schwikowski, M.; Schläppi, M.; Santibañez, P.; Rivera, A.; Casassa, G.

2012-12-01

Pío XI, the largest glacier of the Southern Patagonia Icefield, reached its neoglacial maximum extent in 1994 and is one of the few glaciers in that area which is not retreating. In view of the recent warming it is important to understand glacier responses to climate changes. Due to its remoteness and the harsh conditions in Patagonia, no systematic mass balance studies have been performed. In this study we derived net accumulation rates for the period 2000 to 2006 from a 50 m (33.2 4 m weq) ice core collected in the accumulation area of Pío XI (2600 m a.s.l., 49°16´40´´ S, 73°21´14´´ W). Borehole temperatures indicate near temperate ice, but the average melt percent is only 16% ± 14%. Records of stable isotopes are well preserved and were used for identification of annual layers. Net accumulation rates range from 3.4 to 7.1 water equivalent (m weq) with an average of 5.8 m weq, comparable to precipitation amounts at the Chilean coast, but not as high as expected for the Icefield. Ice core stable isotope data correlate well with upper air temperatures and may be used as temperature proxy.

30 CFR 220.022 - Calculation of net profit share payment.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Calculation of net profit share payment. 220.022 Section 220.022 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL...

26 CFR 1.172-1 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating loss deduction. 1.172-1 Section 1... operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating loss carryovers...

26 CFR 1.857-5 - Net income and loss from prohibited transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... 1.857-5 Section 1.857-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-5 Net... than those provisions of part II of subchapter M which relate to prohibited transactions, no inference...

26 CFR 1.1502-21T - Net operating losses (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Net operating losses (temporary). 1.1502-21T...) INCOME TAX (CONTINUED) INCOME TAXES Computation of Consolidated Items § 1.1502-21T Net operating losses...)(B). (C) Partial waiver of carryback period for 2001 and 2002 losses—(1) Application. The acquiring...

26 CFR 1.857-5 - Net income and loss from prohibited transactions.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... 1.857-5 Section 1.857-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-5 Net income and loss... than those provisions of part II of subchapter M which relate to prohibited transactions, no inference...

26 CFR 1.1258-1 - Netting rule for certain conversion transactions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Netting rule for certain conversion... Losses § 1.1258-1 Netting rule for certain conversion transactions. (a) Purpose. The purpose of this... conversion transaction before determining the amount of gain treated as ordinary income under section 1258(a...

26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Net operating losses of real estate investment... Corporations (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment...

26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Net operating losses of real estate investment... Corporations (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment...

26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Net operating losses of real estate investment... Corporations (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment...

26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating losses of real estate investment... (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment trust (as...

26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Net operating losses of real estate investment... Corporations (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment...

Net anthropogenic nitrogen accumulation in the Beijing metropolitan region.

PubMed

Han, Yuguo; Li, Xuyong; Nan, Zhe

2011-03-01

A rapid increase in anthropogenic nitrogen inputs has a strong impact on terrestrial and aquatic ecosystems. We have estimated net anthropogenic nitrogen accumulation (NANA) as an index of nitrogen (N) pollution potential in the Beijing metropolitan region, China. Our research provides a basis for understanding the potential impact of anthropogenic N inputs on environmental problems, such as nation-wide water quality degradation under the current rapid urban expansion in modern China. The NANA estimation is based on an inventory of atmospheric N deposition, N fertilizer use, consumption of human food and animal feed, N fixation, and riverine N import and export. We calculated N accumulation values for the years 1991, 1997, 2003, and 2007. The average NANA values for the urban and suburban areas from 1991 to 2007 were 24,038 and 13,090 kg N km(-2) year(-1), respectively. NANA is higher in eastern and southern areas than in northern and western areas, and higher in the urban area than in the suburban area. The overall average NANA in Beijing has a downward trend from 15,187 kg N km(-2) year(-1) in 1991 to 11,606 kg N km(-2) year(-1) in 2007, but is still two to five times as that of developed countries. N input from nitrogenous fertilizer is the largest source of NANA, accounting for 44.4% (6,764 kg N km(-2) year(-1)) of the total N input, followed by atmospheric N deposition and N in human food and animal feed. NANA is closely related to land use, on average 23,140 kg N km(-2) year(-1) in densely populated developed land, 17,904 kg N km(-2) year(-1) in agricultural land, and 10,445 kg N km(-2) year(-1) in forest land. Human population density is the best single predictor of NANA.

Distribution depot revenues

DOT National Transportation Integrated Search

1998-02-13

The issue of Distribution Depot revenues was identified during our audit of the revenue accounts in the FY 1996 Defense Business Operations Fund financial statements (the revenue accounts audit). The revenue accounts audit was initiated to support th...

26 CFR 1.263A-11 - Accumulated production expenditures.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount of...

26 CFR 1.263A-11 - Accumulated production expenditures.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount of...

26 CFR 1.263A-11 - Accumulated production expenditures.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount of...

26 CFR 1.263A-11 - Accumulated production expenditures.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Accumulated production expenditures. 1.263A-11... TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated production expenditures generally means the cumulative amount of...

25 CFR 290.12 - What information must the tribal revenue allocation plan contain?

Code of Federal Regulations, 2010 CFR

2010-04-01

... incompetents' per capita payments by the parent or legal guardian; and (iii) Establishing a process, system, or... according to specific eligibility requirements and must utilize or establish a tribal court system, forum or administrative process for resolution of disputes concerning the allocation of net gaming revenues and the...

Comparing the Affordable Care Act's Financial Impact on Safety-Net Hospitals in States That Expanded Medicaid and Those That Did Not.

PubMed

Dobson, Allen; DaVanzo, Joan E; Haught, Randy; Phap-Hoa, Luu

2017-11-01

Safety-net hospitals play a vital role in delivering health care to Medicaid enrollees, the uninsured, and other vulnerable patients. By reducing the number of uninsured Americans, the Affordable Care Act (ACA) was also expected to lower these hospitals’ significant uncompensated care costs and shore up their financial stability. To examine how the ACA’s Medicaid expansion affected the financial status of safety-net hospitals in states that expanded Medicaid and in states that did not. Using Medicare hospital cost reports for federal fiscal years 2012 and 2015, the authors compared changes in Medicaid inpatient days as a percentage of total inpatient days, Medicaid revenues as a percentage of total net patient revenues, uncompensated care costs as a percentage of total operating costs, and hospital operating margins. Medicaid expansion had a significant, favorable financial impact on safety-net hospitals. From 2012 to 2015, safety-net hospitals in expansion states, compared to those in nonexpansion states, experienced larger increases in Medicaid inpatient days and Medicaid revenues as well as reduced uncompensated care costs. These changes improved operating margins for safety-net hospitals in expansion states. Margins for safety-net hospitals in nonexpansion states, meanwhile, declined.

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

This paper reports on the country's limited oil reserves which are almost exhausted meaning difficult times in the future. New terms for an offer of 11 offshore blocks allow for a negotiable split of cost oil and profit oil linked to either daily production or the ratio between accumulated net revenues and accumulated revenue.

26 CFR 1.337(d)-6 - New transitional rules imposing tax on property owned by a C corporation that becomes property of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... has an unrestricted net operating loss carryforward of $12,000 and accumulated earnings and profits of... 26 Internal Revenue 4 2010-04-01 2010-04-01 false New transitional rules imposing tax on property... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

FASB's ASU 2011-7 changes financial statement reporting requirements.

PubMed

Reinstein, Alan; Churyk, Natalie Tatiana

2012-02-01

FASB's new Accounting Standards Update 2011-07 will change how healthcare entities accumulate and report major portions of their financial statements, including patient revenues, net accounts receivables, and bad-debt expenses. Healthcare entities now must reclassify their provisions for bad debts associated with patient service revenue from an operating expense to a deduction from patient service revenue (net of contractual allowances and discounts). International Financial Reporting Standards do not require healthcare entities to comply with this new standard.

Costs and benefits of individuals conceived after IVF: a net tax evaluation in The Netherlands.

PubMed

Moolenaar, L M; Connolly, M; Huisman, B; Postma, M J; Hompes, P G A; van der Veen, F; Mol, B W J

2014-02-01

This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative to those naturally conceived. A model based on the method of generational accounting was developed to evaluate investments in IVF. Calculations were based on average investments paid and received from the government by an individual. All costs were discounted to their net present values and adjusted for survival. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective amounts for men and women were -€36,109 and -€112,195. The model was most sensitive to changes in the growth of healthcare costs, economic growth and the discount rate. Therefore, it is concluded that, similarly to naturally conceived individuals in the Netherlands, IVF-conceived individuals have negative discounted net tax revenue at the end of life. The analytic framework described here undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits. This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative those naturally conceived. A model based on the method of generational accounting to evaluate investments in IVF was used. Calculations were based on average investments paid and received from the government by an individual. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective

26 CFR 1.996-8 - Effect of carryback of capital loss or net operating loss to prior DISC taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Effect of carryback of capital loss or net operating loss to prior DISC taxable year. 1.996-8 Section 1.996-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales...

76 FR 65634 - Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-24

... Redetermination of the Consolidated Net Unrealized Built-In Gain and Loss AGENCY: Internal Revenue Service (IRS... consolidated net unrealized built-in gain and loss in certain circumstances. This document also invites... gain (NUBIG) at the time of its ownership change, recognized built-in gains will increase the section...

Are International Students Cash Cows? Examining the Relationship between New International Undergraduate Enrollments and Institutional Revenue at Public Colleges and Universities in the US

ERIC Educational Resources Information Center

Cantwell, Brendan

2015-01-01

There has been growing interest in the business of international education. It is often assumed that universities seek international students as a means of generating revenue. The broad purpose of this study was to understand the effects of increased international student enrollment on net tuition revenue. Informed by resource dependency and…

Department of Revenue > Home

Science.gov Websites

Revenue Forecast - 3/16/18 Fall 2017 Revenue Sources Book - 12/14/17 Revenue Forecast: Oil Prices Down Revenue Sources Book Find a Job Find a State Employee Commissioner's Office Commissioner's Corner Book Tax Annual Report Tax Division Online Services Education Tax Credit Documents Treasury Division

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2010 CFR

2010-04-01

... estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable... paid during the taxable year, and the net capital gain is excluded in computing real estate investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and...

Costs, charges, and revenues for hospital diagnostic imaging procedures: differences by modality and hospital characteristics.

PubMed

Sistrom, Christopher Lee; McKay, Niccie L

2005-06-01

This study examined financial data reported by Florida hospitals concerning costs, charges, and revenues related to imaging services. Financial reports to the Florida Hospital Uniform Reporting System by all licensed acute care facilities for fiscal year 2002 were used to calculate four financial indices on a per procedure basis. These included charge, net revenue, operating expense (variable cost), and contribution margin. Analysis, stratified by cost center (imaging modality), tested the effects of bed size, ownership, teaching status, and urban or rural status on the four indices. The mean operating expense and charge per procedure were as follows: computed tomography (CT): $51 and $1565; x-ray and ultrasound: $55 and $410; nuclear medicine (NM): $135 and $1138; and magnetic resonance imaging (MRI): $165 and $2048. With all four modalities, for-profit hospitals had higher charges than not-for-profit and public facilities. Excepting NM, however, the difference by ownership disappeared when considering net revenue. Operating expense did not differ by ownership type or bed size. Operating expense (variable cost) per procedure is considerably lower for CT than for MRI. Consequently, when diagnostically equivalent, CT is preferable to MRI in terms of costs for hospitals. If the cost structure of nonhospital imaging is at all similar to hospitals, the profit potential for performing CT and MRI seems to be substantial, which has relevance to the issue of imaging self-referral.

26 CFR 1.9002-4 - Election to pay net increase in tax in installments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-4 Election to pay net increase in tax in installments. (a) Election. If an election is made under section 4(a) of the Act and if... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Election to pay net increase in tax in...

Effects on the medical revenue of comprehensive pricing reform in Chinese urban public hospitals after removing drug markups: case of Nanjing.

PubMed

Tang, Wenxi; Xie, Jing; Lu, Yijuan; Liu, Qizhi; Malone, Daniel; Ma, Aixia

2018-04-01

The State Council of China requires that all urban public hospitals must eliminate drug markups by September 2017, and that hospital drugs must be sold at the purchase price. Nanjing-one of the first provincial capital cities to implement the reform-is studied to evaluate the effects of the comprehensive reform on drug prices in public hospitals, and to explore differential compensation plans. Sixteen hospitals were selected, and financial data were collected over the 48-month period before the reform and for 12 months after the reform. An analysis was carried out using a simple linear interrupted time series model. The average difference ratio of drug surplus fell 13.39% after the reform, and the drug markups were basically eliminated. Revenue from medical services showed a net growth of 28.25%. The overall compensation received from government financial budget and medical service revenue growth was 103.69% for the loss from policy-permitted 15% markup sales, and 116.48% for the net loss. However, there were large differences in compensation levels at different hospitals, ranging from -21.92% to 413.74% by medical services revenue growth, causing the combined rate of both financial and service compensation to vary from 28.87-413.74%, There was a significant positive correlation between the services compensation rate and the proportion of medical service revenue (p < .001), and the compensation rate increased by 8% for every 1% increase in the proportion of services revenue. Nanjing's pricing and compensation reform has basically achieved the policy targets of eliminating the drug markups, promoting the growth of medical services revenue, and adjusting the structure of medical revenue. However, the growth rate of service revenue of hospitals varied significantly from one another. Nanjing's reform represents successful pricing and compensation reform in Chinese urban public hospitals. It is recommended that a differentiated and dynamic compensation plan should

26 CFR 1.1402(a)-3 - Special rules for computing net earnings from self-employment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Special rules for computing net earnings from....1402(a)-3 Special rules for computing net earnings from self-employment. For the purpose of computing... by a partnership of which he is a member shall be computed in accordance with the special rules set...

Late 20th Century increase in South Pole snow accumulation

USGS Publications Warehouse

Mosley-Thompson, E.; Paskievitch, J.F.; Gow, A.J.; Thompson, L.G.

1999-01-01

A compilation of the 37-year history of net accumulation at the South Pole [Mosley-Thompson et al., 1995] suggests an increase in net annual accumulation since 1965. This record is sporadic and its quality is compromised by spatially restricted observations and nonsystematic measurement procedures. Results from a new, spatially extensive network of 236 accumulation poles document that the current 5-year (1992-1997) average annual net accumulation at the South Pole is 84.5??8.9 mm water equivalent (w.e.). This accumulation rate reflects a 30% increase since the 1960s when the best, although not optimal, records indicate that it was 65 mm w.e. Identification of two prominent beta radioactivity horizons (1954/1955 and 1964/1965) in six firn cores confirms an increase in accumulation since 1965. Viewed from a longer perspective of accumulation provided by ice cores and a snow mine study, the net accumulation of the 30-year period, 1965-1994, is the highest 30-year average of this millennium. Limited data suggest this recent accumulation increase extends beyond the South Pole region and may be characteristic of the high East Antarctic Plateau. Enhanced accumulation over the polar ice sheets has been identified as a potential early indicator of warmer sea surface temperatures and may offset a portion of the current rise in global sea level. Copyright 1999 by the American Geophysical Union.

Comparing the catch composition, profitability and discard survival from different trammel net designs targeting common spiny lobster (Palinurus elephas) in a Mediterranean fishery.

PubMed

Catanese, Gaetano; Hinz, Hilmar; Gil, Maria Del Mar; Palmer, Miquel; Breen, Michael; Mira, Antoni; Pastor, Elena; Grau, Amalia; Campos-Candela, Andrea; Koleva, Elka; Grau, Antoni Maria; Morales-Nin, Beatriz

2018-01-01

In the Balearic Islands, different trammel net designs have been adopted to promote fisheries sustainability and reduce discards. Here, we compare the catch performance of three trammel net designs targeting the spiny lobster Palinurus elephas in terms of biomass, species composition and revenue from commercial catches and discards. Designs differ in the netting fiber type (standard polyfilament, PMF, or a new polyethylene multi-monofilament, MMF) and the use of a guarding net or greca , a mesh piece intended to reduce discards. Catches were surveyed by an on-board observer from 1,550 netting walls corresponding to 70 nets. The number of marketable species captured indicated that the lobster trammel net fishery has multiple targets, which contribute significantly to the total revenue. The discarded species ranged from habitat-forming species to elasmobranches, but the magnitude of gear-habitat interactions on the long term dynamics of benthos remains unclear. No relevant differences in revenue and weight of discards were detected after Bayesian analyses. However, the species composition of discards was different when using greca . Interestingly, high immediate survival was found for discarded undersized lobsters, while a seven day survival assessment, using captive observation, gave an asymptotic estimate of survival probability as 0.64 (95% CI [0.54-0.76]). Therefore, it is recommended that it would be beneficial for this stock if an exemption from the EU landing obligation regulation was sought for undersized lobsters in the Balearic trammel net fishery.

Why Revenue Diversification Matters

ERIC Educational Resources Information Center

Leuhusen, Fredrik Carl Axel Peter

2017-01-01

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

77 FR 57196 - Proposed Collection; Comment Request for Revenue Procedure 2011-4, Revenue Procedure 2011-5...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-17

...) of the Internal Revenue Service to give advice on filing letter ruling, determination letter, and... Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5 (Technical Advice), Revenue Procedure 2011-6... Advice), Revenue Procedure 2011-6 (Determination Letters), and Revenue Procedure 2011-8 (User Fees). OMB...

Shaping Aid Policy for Increasing Revenue: Examining Admission Status, Unmet Need, and Demographic Characteristics as Persistence Predictors

ERIC Educational Resources Information Center

Sheren, Deborah L.

2018-01-01

Increasing costs and discount rates and decreasing persistence have led to deteriorating net tuition revenue at many colleges and universities. The lack of clarity about the relationship between student persistence and incoming student characteristics was interfering with the development of optimal tuition discounting policy and required research.…

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

Estimation of net accumulation rate at a Patagonian glacier by ice core analyses using snow algae

NASA Astrophysics Data System (ADS)

Kohshima, Shiro; Takeuchi, Nozomu; Uetake, Jun; Shiraiwa, Takayuki; Uemura, Ryu; Yoshida, Naohiro; Matoba, Sumito; Godoi, Maria Angelica

2007-10-01

Snow algae in a 45.97-m-long ice core from the Tyndall Glacier (50°59'05″S, 73°31'12″W, 1756 m a.s.l.) in the Southern Patagonian Icefield were examined for potential use in ice core dating and estimation of the net accumulation rate. The core was subjected to visual stratigraphic observation and bulk density measurements in the field, and later to analyses of snow algal biomass, water isotopes ( 18O, D), and major dissolved ions. The ice core contained many algal cells that belonged to two species of snow algae growing in the snow near the surface: Chloromonas sp. and an unknown green algal species. Algal biomass and major dissolved ions (Na +, K +, Mg 2+, Ca 2+, Cl -, SO 42-) exhibited rapid decreases in the upper 3 m, probably owing to melt water elution and/or decomposition of algal cells. However, seasonal cycles were still found for the snow algal biomass, 18O, D-excess, and major ions, although the amplitudes of the cycles decreased with depth. Supposing that the layers with almost no snow algae were the winter layers without the melt water essential to algal growth, we estimated that the net accumulation rate at this location was 12.9 m a - 1 from winter 1998 to winter 1999, and 5.1 m from the beginning of winter to December 1999. These estimates are similar to the values estimated from the peaks of 18O (17.8 m a - 1 from summer 1998 to summer 1999 and 11.0 m from summer to December 1999) and those of D-excess (14.7 m a - 1 from fall 1998 to fall 1999 and 8.6 m a - 1 from fall to December 1999). These values are much higher than those obtained by past ice core studies in Patagonia, but are of the same order of magnitude as those predicted from various observations at ablation areas of Patagonian glaciers.

26 CFR 1.665(b)-1 - Accumulation distributions of trusts other than certain foreign trusts; in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Accumulation distributions of trusts other than certain foreign trusts; in general. 1.665(b)-1 Section 1.665(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable...

Predictors of Payer Mix and Financial Performance Among Safety Net Hospitals Prior to the Affordable Care Act.

PubMed

Sommers, Benjamin D; Stone, Juliana; Kane, Nancy

2016-01-01

The objective of this study was to use audited hospital financial statements to identify predictors of payer mix and financial performance in safety net hospitals prior to the Affordable Care Act. We analyzed the 2010 financial statements of 98 large, urban safety net hospital systems in 34 states, supplemented with data on population demographics, hospital features, and state policies. We used multivariate regression to identify independent predictors of three outcomes: 1) Medicaid-reliant payer mix (hospitals for which at least 25% of hospital days are paid for by Medicaid); 2) safety net revenue-to-cost ratio (Medicaid and Medicare Disproportionate Share Hospital payments and local government transfers, divided by charity care costs and Medicaid payment shortfall); and 3) operating margin. Medicaid-reliant payer mix was positively associated with more inclusive state Medicaid eligibility criteria and more minority patients. More inclusive Medicaid eligibility and higher Medicaid reimbursement rates positively predicted safety net revenue-to-cost ratio. University governance was the strongest positive predictor of operating margin. Safety net hospital financial performance varied considerably. Academic hospitals had higher operating margins, while more generous Medicaid eligibility and reimbursement policies improved hospitals' ability to recoup costs. Institutional and state policies may outweigh patient demographics in the financial health of safety net hospitals. © The Author(s) 2015.

Household economic modelsof gill net fishermen at Madura strait

NASA Astrophysics Data System (ADS)

Primyastanto, M.

2018-04-01

The purposes of this research was to analyze household economic models of gill net fishermen at Madura strait. 30 families of gillnet fishermenwere used for purposive sampling. Data analysis used descriptive qualitative and quantitative (regression analysis). Quantitative descriptive analysis was used to analyze research and compare to factors that affecting household economic models of gill net fishermen family. Research results showed tha thousehold economic models of gill net fishermen at Madura strait was production value level or fishermen revenue at sea was strongly influenced byp roduction asset production, education level, fuel, and work flow. Work flow rate of fishermen families affected by asset production, non fisheries workflow and number of male workforce. Non fishing income level was strongly influenced by non-fishery business assets, number of family members owned andnon-fishing work flow. Spending levels of gill net fishermen at Madura strait was affected by fishing income, non-fishing income, fishermen wife education and fishermen family members.

78 FR 53504 - Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2007-37 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Gerald J. Shields at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC...

Electric sales and revenue 1992, April 1994

DOE Office of Scientific and Technical Information (OSTI.GOV)

Not Available

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

47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

Code of Federal Regulations, 2010 CFR

2010-10-01

... (Class B telephone companies); Basic area revenue-Account 5001 (Class A telephone companies). 36.212..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Revenues and Certain... companies); Basic area revenue—Account 5001 (Class A telephone companies). (a) Local private line revenues...

Federal Revenue Sharing and Political Alternatives.

ERIC Educational Resources Information Center

Barr, W. Monfort

The new Federal revenue sharing proposal has been received with diverse reactions by politicians, economists, and citizens. The program is divided into $5 billion annually in general revenue sharing and $11 billion annually in special revenue sharing. Proposed alternatives to revenue sharing include (1) reduction of Federal taxes, thereby…

Focused training boosts revenue cycle skills, accountability.

PubMed

Richmond, Craig

2011-09-01

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

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

PubMed

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

2012-08-01

There is limited evidence to evaluate the influence of competitive food and beverage legislation on school meal program participation and revenues. A representative sample of 56 California high schools was recruited to collect school-level data before (2006–2007) and the year after (2007–2008) policies regarding limiting competitive foods and beverages were required to be implemented. Data were obtained from school records, observations, and questionnaires. Paired t-tests assessed significance of change between the two time points. Average participation in lunch increased from 21.7% to 25.3% (p < 0.001), representing a 17.0% increase, while average participation in breakfast increased from 8.9% to 10.3% (p = 0.02), representing a 16.0% increase. There was a significant (23.0%) increase in average meal revenue, from $0.70 to $0.86 (per student per day) (p < 0.001). There was a nonsignificant decrease (18.0%) in average sales from à la carte foods, from $0.45 to $0.37 (per student per day). Compliance with food and beverage standards also increased significantly. At end point, compliance with beverage standards was higher (71.0%) than compliance with food standards (65.7%). Competitive food and beverage legislation can increase food service revenues when accompanied by increased rates of participation in the meal program. Future studies collecting expense data will be needed to determine impact on net revenues.

49 CFR 1242.44 - Trucks, trailers, and containers (revenue service) and floating equipment (revenue service...

Code of Federal Regulations, 2010 CFR

2010-10-01

...) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44). 1242.44 Section 1242.44... Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44). These accounts pertain solely to freight service and contain no common expenses...

26 CFR 1.1402(a)-15 - Options available to farmers in computing net earnings from self-employment for taxable years...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Options available to farmers in computing net... farmers in computing net earnings from self-employment for taxable years ending on or after December 31... experienced farmer and for his services as manager of the partnership's farm activities during the year 1966...

26 CFR 1.1402(a)-14 - Options available to farmers in computing net earnings from self-employment for taxable years...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956. 1.1402(a... available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and...

Clinic-wide Intervention Lowers Financial Risk and Improves Revenue to HIV Clinics Through Fewer Missed Primary Care Visits

PubMed Central

Gardner, Lytt I.; Marks, Gary; Wilson, Tracey E.; Giordano, Thomas P.; Sullivan, Meg; Raper, James L.; Rodriguez, Allan E.; Keruly, Jeanne; Malitz, Faye

2016-01-01

We calculated the financial impact in 6 HIV clinics of a low-effort retention in care intervention involving brief motivational messages from providers, patient brochures, and posters. We used a linear regression model to calculate absolute changes in kept primary care visits from the preintervention year (2008–2009) to the intervention year (2009–2010). Revenue from patients’ insurance was also assessed by clinic. Kept visits improved significantly in the intervention year versus the preintervention year (P < 0.0001). We found a net-positive effect on clinic revenue of +$24,000/year for an average-size clinic (7400 scheduled visits/year). We encourage HIV clinic administrators to consider implementing this low-effort intervention. PMID:25559605

Implications of workforce and financing changes for primary care practice utilization, revenue, and cost: a generalizable mathematical model for practice management.

PubMed

Basu, Sanjay; Landon, Bruce E; Song, Zirui; Bitton, Asaf; Phillips, Russell S

2015-02-01

Primary care practice transformations require tools for policymakers and practice managers to understand the financial implications of workforce and reimbursement changes. To create a simulation model to understand how practice utilization, revenues, and expenses may change in the context of workforce and financing changes. We created a simulation model estimating clinic-level utilization, revenues, and expenses using user-specified or public input data detailing practice staffing levels, salaries and overhead expenditures, patient characteristics, clinic workload, and reimbursements. We assessed whether the model could accurately estimate clinic utilization, revenues, and expenses across the nation using labor compensation, medical expenditure, and reimbursements databases, as well as cost and revenue data from independent practices of varying size. We demonstrated the model's utility in a simulation of how utilization, revenue, and expenses would change after hiring a nurse practitioner (NP) compared with hiring a part-time physician. Modeled practice utilization and revenue closely matched independent national utilization and reimbursement data, disaggregated by patient age, sex, race/ethnicity, insurance status, and ICD diagnostic group; the model was able to estimate independent revenue and cost estimates, with highest accuracy among larger practices. A demonstration analysis revealed that hiring an NP to work independently with a subset of patients diagnosed with diabetes or hypertension could increase net revenues, if NP visits involve limited MD consultation or if NP reimbursement rates increase. A model of utilization, revenue, and expenses in primary care practices may help policymakers and managers understand the implications of workforce and financing changes.

The impact on revenue of increasing patient volume at surgical suites with relatively high operating room utilization.

PubMed

Dexter, F; Macario, A; Lubarsky, D A

2001-05-01

We previously studied hospitals in the United States of America that are losing money despite limiting the hours that operating room (OR) staff are available to care for patients undergoing elective surgery. These hospitals routinely keep utilization relatively high to maximize revenue. We tested, using discrete-event computer simulation, whether increasing patient volume while being reimbursed less for each additional patient can reliably achieve an increase in revenue when initial adjusted OR utilization is 90%. We found that increasing the volume of referred patients by the amount expected to fill the surgical suite (100%/90%) would increase utilization by <1% for a hospital surgical suite (with longer duration cases) and 4% for an ambulatory surgery suite (with short cases). The increase in patient volume would result in longer patient waiting times for surgery and more patients leaving the surgical queue. With a 15% reduction in payment for the new patients, the increase in volume may not increase revenue and can even decrease the contribution margin for the hospital surgical suite. The implication is that for hospitals with a relatively high OR utilization, signing discounted contracts to increase patient volume by the amount expected to "fill" the OR can have the net effect of decreasing the contribution margin (i.e., profitability). Hospitals may try to attract new surgical volume by offering discounted rates. For hospitals with a relatively high operating room utilization (e.g., 90%), computer simulations predict that increasing patient volume by the amount expected to "fill" the operating room can have the net effect of decreasing contribution margin (i.e., profitability).

47 CFR 32.5200 - Miscellaneous revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Miscellaneous revenue. 32.5200 Section 32.5200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5200 Miscellaneous revenue...

47 CFR 32.5200 - Miscellaneous revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Miscellaneous revenue. 32.5200 Section 32.5200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5200 Miscellaneous revenue...

47 CFR 32.5300 - Uncollectible revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Uncollectible revenue. 32.5300 Section 32.5300 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5300 Uncollectible revenue...

47 CFR 32.5230 - Directory revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Directory revenue. 32.5230 Section 32.5230 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5230 Directory revenue. This...

47 CFR 32.5230 - Directory revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Directory revenue. 32.5230 Section 32.5230 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5230 Directory revenue. This...

Net present value analysis: appropriate for public utilities

DOE Office of Scientific and Technical Information (OSTI.GOV)

Davidson, W.N. III

1980-08-28

The net-present-value technique widely used by unregulated companies for capital budgeting can also apply to regulated public utilities. Used to decide whether an investment is worthwhile, the NPV technique discounts an investment's initial outlay or cost. The type of project most appropriate for an NPV analysis is that designed to lower costs. Efficiency-improving investments can be adequately evaluated by the NPV method, which in certain cases is easier to use than some of the more complicated revenue-requirement computer models.

75 FR 29818 - Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-27

... DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Group to the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS..., Director, TE/GE Communications and Liaison; 1111 Constitution Ave., NW.; SE:T:CL--Penn Bldg; Washington, DC...

7 CFR 1767.26 - Operating revenue.

Code of Federal Regulations, 2012 CFR

2012-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457...

7 CFR 1767.26 - Operating revenue.

Code of Federal Regulations, 2013 CFR

2013-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457...

7 CFR 1767.26 - Operating revenue.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457...

7 CFR 1767.26 - Operating revenue.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457...

Is it All About the Money? Not All Surgical Subspecialization Leads to Higher Lifetime Revenue when Compared to General Surgery.

PubMed

Baimas-George, Maria; Fleischer, Brian; Slakey, Douglas; Kandil, Emad; Korndorffer, James R; DuCoin, Christopher

It is believed that spending additional years gaining expertise in surgical subspecialization leads to higher lifetime revenue. Literature shows that more surgeons are pursuing fellowship training and dedicated research years; however, there are no data looking at the aggregate economic impact when training time is accounted for. It is hypothesized that there will be a discrepancy in lifetime income when delay to practice is considered. Data were collected from the Medical Group Management Association's 2015 report of average annual salaries. Fixed time of practice was set at 30 years, and total adjusted revenue was calculated based on variable years spent in research and fellowship. All total revenue outcomes were compared to general surgery and calculated in US dollars. The financial data on general surgeons and 9 surgical specialties (vascular, pediatric, plastic, breast, surgical oncology, cardiothoracic, thoracic primary, transplant, and trauma) were examined. With fellowship and no research, breast and surgical oncology made significantly less than general surgery (-$1,561,441, -$1,704,958), with a difference in opportunity cost equivalent to approximately 4 years of work. Pediatric and cardiothoracic surgeons made significantly more than general surgeons, with an increase of opportunity cost equivalent to $5,301,985 and $3,718,632, respectively. With 1 research year, trauma surgeons ended up netting less than a general surgeon by $325,665. With 2 research years, plastic and transplant surgeons had total lifetime revenues approximately equivalent to that of a general surgeon. Significant disparities exist in lifetime total revenue between surgical subspecialties and in comparison, to general surgery. Although most specialists do gross more than general surgeons, breast and surgical oncologists end up netting significantly less over their lifetime as well as trauma surgeons if they do 1 year of research. Thus, the economic advantage of completing additional

26 CFR 1.1402(a)-1 - Definition of net earnings from self-employment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... individual reporting income on the accrual method) in the taxable year from a trade or business even though... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Definition of net earnings from self-employment... from any trade or business carried on by such individual, less the deductions allowed by chapter 1 of...

30 CFR 210.156 - What reports must I submit for net profit share leases?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What reports must I submit for net profit share leases? 210.156 Section 210.156 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT FORMS AND REPORTS Special-Purpose Forms and Reports-Oil, Gas, and Geothermal...

State and Local Revenue Potential 1972.

ERIC Educational Resources Information Center

Quindry, Kenneth E.; Engels, Richard A.

In the sixth annual Southern Regional Education Board analysis of state and local revenue potential, the authors suggest that 1972 tax collections, here reported, represent a kind of watershed in revenue availability. The economic boom over the last two years has substantially removed the need for many states to consider new revenue measures. In…

26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consolidated Federal income tax return due (without extensions) on or after December 21, 2009. However, a consolidated group may apply this section to any consolidated Federal income tax return filed on or after... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated accumulated earnings tax. 1.1502...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

Revenue cycle management.

PubMed

Manley, Ray; Satiani, Bhagwan

2009-11-01

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

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

DOT National Transportation Integrated Search

2012-05-01

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

47 CFR 36.213 - Network access services revenues.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

47 CFR 36.213 - Network access services revenues.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Network access services revenues. 36.213 Section 36.213 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES... Income Accounts Operating Revenues § 36.213 Network access services revenues. (a) End User Revenue...

Implementation of medical scribes in an academic urology practice: an analysis of productivity, revenue, and satisfaction.

PubMed

McCormick, Benjamin J; Deal, Allison; Borawski, Kristy M; Raynor, Mathew C; Viprakasit, Davis; Wallen, Eric M; Woods, Michael E; Pruthi, Raj S

2018-04-10

Pressure on physicians to increase productivity is rising in parallel with administrative tasks, regulations, and the use of electronic health records (EHRs). Physician extenders and clinical pathways are already in use to increase productivity and reduce costs and burnout, but other strategies are required. We evaluated whether implementation of medical scribes in an academic urology clinic would affect productivity, revenue, and patient/provider satisfaction. Six academic urologists were assigned scribes for 1 clinic day per week for 3 months. Likert-type patient and provider surveys were developed to evaluate satisfaction with and without scribes. Matched clinic days in the year prior were used to evaluate changes in productivity and physician/hospital charges and revenue. After using scribes for 3 months, providers reported increased efficiency (p value = 0.03) and work satisfaction (p value = 0.03), while seeing a mean 2.15 more patients per session (+ 0.96 return visits, + 0.99 new patients, and + 0.22 procedures), contributing to an additional 2.6 wRVUs, $542 in physician charges, and $861 in hospital charges per clinic session. At a gross collection rate of 36%, actual combined revenue was + $506/session, representing a 26% increase in overall revenue. At a cost of $77/session, the net financial impact was + $429 per clinic session, resulting in a return-to-investment ratio greater than 6:1, while having no effect on patient satisfaction scores. Additionally, with scribes, clinic encounters were closed a mean 8.9 days earlier. Implementing medical scribes in academic urology practices may be useful in increasing productivity, revenue, and provider satisfaction, while maintaining high patient satisfaction.

47 CFR 32.5040 - Private line revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Private line revenue. 32.5040 Section 32.5040 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5040 Private line revenue...

47 CFR 32.5083 - Special access revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Special access revenue. 32.5083 Section 32.5083 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5083 Special access revenue...

47 CFR 32.5040 - Private line revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Private line revenue. 32.5040 Section 32.5040 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5040 Private line revenue...

47 CFR 32.5083 - Special access revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Special access revenue. 32.5083 Section 32.5083 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5083 Special access revenue...

Medicare Payment Penalties and Safety Net Hospital Profitability: Minimal Impact on These Vulnerable Hospitals.

PubMed

Bazzoli, Gloria J; Thompson, Michael P; Waters, Teresa M

2018-02-08

To examine relationships between penalties assessed by Medicare's Hospital Readmission Reduction Program and Value-Based Purchasing Program and hospital financial condition. Centers for Medicare and Medicaid Services, American Hospital Association, and Area Health Resource File data for 4,824 hospital-year observations. Bivariate and multivariate analysis of pooled cross-sectional data. Safety net hospitals have significantly higher HRRP/VBP penalties, but, unlike nonsafety net hospitals, increases in their penalty rate did not significantly affect their total margins. Safety net hospitals appear to rely on nonpatient care revenues to offset higher penalties for the years studied. While reassuring, these funding streams are volatile and may not be able to compensate for cumulative losses over time. © Health Research and Educational Trust.

47 CFR 32.5081 - End user revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false End user revenue. 32.5081 Section 32.5081 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5081 End user revenue. (a...

47 CFR 32.5001 - Basic area revenue.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Basic area revenue. 32.5001 Section 32.5001 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5001 Basic area revenue. (a...

47 CFR 32.5001 - Basic area revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Basic area revenue. 32.5001 Section 32.5001 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5001 Basic area revenue. (a...

47 CFR 32.5003 - Cellular mobile revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cellular mobile revenue. 32.5003 Section 32... mobile revenue. This account shall include message revenue derived from cellular mobile telecommunications systems connected to the public switched network placed between mobile units and other stations...

47 CFR 32.5081 - End user revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false End user revenue. 32.5081 Section 32.5081 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5081 End user revenue. (a...

47 CFR 32.5001 - Basic area revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Basic area revenue. 32.5001 Section 32.5001 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5001 Basic area revenue. (a...

46 CFR Sec. 3 - Accounting for revenues.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

14 CFR 158.13 - Use of PFC revenue.

Code of Federal Regulations, 2012 CFR

2012-01-01

... PASSENGER FACILITY CHARGES (PFC'S) General § 158.13 Use of PFC revenue. PFC revenue, including any interest... 14 Aeronautics and Space 3 2012-01-01 2012-01-01 false Use of PFC revenue. 158.13 Section 158.13... costs of approved projects at any airport the public agency controls. (a) Total cost. PFC revenue may be...

14 CFR 158.13 - Use of PFC revenue.

Code of Federal Regulations, 2013 CFR

2013-01-01

... PASSENGER FACILITY CHARGES (PFC'S) General § 158.13 Use of PFC revenue. PFC revenue, including any interest... 14 Aeronautics and Space 3 2013-01-01 2013-01-01 false Use of PFC revenue. 158.13 Section 158.13... costs of approved projects at any airport the public agency controls. (a) Total cost. PFC revenue may be...

14 CFR 158.13 - Use of PFC revenue.

Code of Federal Regulations, 2014 CFR

2014-01-01

... PASSENGER FACILITY CHARGES (PFC'S) General § 158.13 Use of PFC revenue. PFC revenue, including any interest... 14 Aeronautics and Space 3 2014-01-01 2014-01-01 false Use of PFC revenue. 158.13 Section 158.13... costs of approved projects at any airport the public agency controls. (a) Total cost. PFC revenue may be...

Production Quality, Value and Revenue in Polish Copper Mines

NASA Astrophysics Data System (ADS)

Malewski, Jerzy

2016-10-01

Polish copper ore deposits, located in the Legnica-Głogów Copper District (LGOM) documented an area of over 200 km2, at a depth of 600-1400 meters. The estimated resources equal to 22.7 million tonnes of copper (proven and probable), or 44.4 million t (measured and indicated), or 8.7 million t (infered), at the criterion of profitability at a cost less than 50 cents per ton of ore. Organization of production takes place in the combine of mining and metallurgy (KGHM). Ore is extracted in three mines: Lubin, Polkowice-Sieroszowice and Rudna. The total production of these mines is about 31 million tonnes/year of ore, from which it receives a 576000 t/y of copper, 1152 t/y of silver, 1066 kg/y of gold, and certain amounts of Pb, Zn, Se, Re, Ni, SO4, H2SO4. The quality (grading) of the ore in exploited deposits is varied, affecting the quality and quantity of produced concentrates, what influence on its market value. The paper presents a brief description of ore deposit and estimates mines revenues and production profit. Calculations show that at today's (June 2016) metal prices each of the mine can expect the following net smelter revenue: Lubin ∼⃒41, P-S ∼⃒70, Rudna ∼⃒75 /t of ore. But estimated cost production differs less, i.e.: 45, 56 and 65/t of ore respectively, because of mining depth.

Department of Revenue > Commissioner's Office

Science.gov Websites

Visiting Alaska State Employees Department of Revenue Search Department of Revenue State of Alaska Home Treasury Tax Child Support Services Permanent Fund Dividend Admin Sign-In State of Alaska > Department . Send an email to Commissioner Fisher Department Mission Statement The mission of the Department of

Stochastic Modeling of Airlines' Scheduled Services Revenue

NASA Technical Reports Server (NTRS)

Hamed, M. M.

1999-01-01

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

Stochastic Modeling of Airlines' Scheduled Services Revenue

NASA Technical Reports Server (NTRS)

Hamed, M. M.

1999-01-01

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

47 CFR 32.5002 - Optional extended area revenue.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Optional extended area revenue. 32.5002 Section... Optional extended area revenue. This account shall include total revenue derived from the provision of optional extended area service. ...

47 CFR 32.5002 - Optional extended area revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Optional extended area revenue. 32.5002 Section... Optional extended area revenue. This account shall include total revenue derived from the provision of optional extended area service. ...

47 CFR 32.5002 - Optional extended area revenue.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 2 2012-10-01 2012-10-01 false Optional extended area revenue. 32.5002 Section... Optional extended area revenue. This account shall include total revenue derived from the provision of optional extended area service. ...

47 CFR 32.5002 - Optional extended area revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Optional extended area revenue. 32.5002 Section... Optional extended area revenue. This account shall include total revenue derived from the provision of optional extended area service. ...

Alaska Department of Revenue - Tax Division - Front Page

Science.gov Websites

Production 538,323 5/24/2018 Online Services Revenue Online Revenue Online Pay Federal Taxes Online Free Pay Federal Taxes Online Free Annual Reports Spring 2018 Revenue Forecast Comparison of Fall 2017 and Spring

Uncertainty in Estimates of Net Seasonal Snow Accumulation on Glaciers from In Situ Measurements

NASA Astrophysics Data System (ADS)

Pulwicki, A.; Flowers, G. E.; Radic, V.

2017-12-01

Accurately estimating the net seasonal snow accumulation (or "winter balance") on glaciers is central to assessing glacier health and predicting glacier runoff. However, measuring and modeling snow distribution is inherently difficult in mountainous terrain, resulting in high uncertainties in estimates of winter balance. Our work focuses on uncertainty attribution within the process of converting direct measurements of snow depth and density to estimates of winter balance. We collected more than 9000 direct measurements of snow depth across three glaciers in the St. Elias Mountains, Yukon, Canada in May 2016. Linear regression (LR) and simple kriging (SK), combined with cross correlation and Bayesian model averaging, are used to interpolate estimates of snow water equivalent (SWE) from snow depth and density measurements. Snow distribution patterns are found to differ considerably between glaciers, highlighting strong inter- and intra-basin variability. Elevation is found to be the dominant control of the spatial distribution of SWE, but the relationship varies considerably between glaciers. A simple parameterization of wind redistribution is also a small but statistically significant predictor of SWE. The SWE estimated for one study glacier has a short range parameter (90 m) and both LR and SK estimate a winter balance of 0.6 m w.e. but are poor predictors of SWE at measurement locations. The other two glaciers have longer SWE range parameters ( 450 m) and due to differences in extrapolation, SK estimates are more than 0.1 m w.e. (up to 40%) lower than LR estimates. By using a Monte Carlo method to quantify the effects of various sources of uncertainty, we find that the interpolation of estimated values of SWE is a larger source of uncertainty than the assignment of snow density or than the representation of the SWE value within a terrain model grid cell. For our study glaciers, the total winter balance uncertainty ranges from 0.03 (8%) to 0.15 (54%) m w

Effects of the Tobacco Products Control Amendment Act of 1999 on restaurant revenues in South Africa--a survey approach.

PubMed

van Walbeek, Corné; Blecher, Evan; van Graan, Madalet

2007-03-01

To investigate the impact of the restrictions on smoking in indoor public places on the financial situation of the hospitality industry. A telephone survey was undertaken of 1011 restaurants, selected by searching public-access Internet databases. Fifty per cent of surveyed restaurants spent an average of R67 000 (median of R25 000) to comply with the clean indoor air legislation. The capital cost for the remaining 50% of restaurants was zero. The impact on restaurant revenues was limited: 59% of restaurants reported no change in revenue, 22% an increase and 19% a decrease as a result of the legislation. Franchised restaurants experienced a net gain in revenue (34% reporting an increase, 16% reporting a decrease, and 50% reporting no change), although on average they incurred more costs to comply with the legislation than independent restaurants. On average, independent restaurants reported a decrease in their revenues as a result of the legislation (21% reporting a decrease, 13% reporting an increase, and 66% reporting no change). Ninety-two per cent of respondents believed that their restaurants complied with the legislation. The new smoking policies have been well accepted by nonsmokers (nearly 100%) and smokers (87%) alike. Despite the hospitality and tobacco industries' claim that the law restricting smoking in restaurants would have very detrimental financial consequences, the retrospective evidence does not support this.

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Treatment of certain remuneration erroneously...-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from... taxable year ending after 1954 and before 1962, with respect to remuneration for service (other than...

14 CFR 271.5 - Carrier revenues.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

Federal Revenue Sharing and Nonmetropolitan Governments: "The Cumberland Gap".

ERIC Educational Resources Information Center

Hitzhusen, Fred J.

Exclusion of some forms of tax revenue and all forms of nontax revenue and support from measures of tax effort for allocating federal revenue sharing funds appears to introduce systematic bias against rural/nonmetropolitan local governments. Omitted tax revenues include those for schools and special districts (rural communitites raise…

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

Code of Federal Regulations, 2010 CFR

2010-01-01

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

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 2 2012-10-01 2012-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

47 CFR 36.504 - Accumulated depreciation-Property held for future telecommunications use-Account 3200.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Accumulated depreciation-Property held for future telecommunications use-Account 3200. 36.504 Section 36.504 Telecommunication FEDERAL... PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR...

Acetylation of the RhoA GEF Net1A controls its subcellular localization and activity

PubMed Central

Song, Eun Hyeon; Oh, Wonkyung; Ulu, Arzu; Carr, Heather S.; Zuo, Yan; Frost, Jeffrey A.

2015-01-01

ABSTRACT Net1 isoform A (Net1A) is a RhoA GEF that is required for cell motility and invasion in multiple cancers. Nuclear localization of Net1A negatively regulates its activity, and we have recently shown that Rac1 stimulates Net1A relocalization to the plasma membrane to promote RhoA activation and cytoskeletal reorganization. However, mechanisms controlling the subcellular localization of Net1A are not well understood. Here, we show that Net1A contains two nuclear localization signal (NLS) sequences within its N-terminus and that residues surrounding the second NLS sequence are acetylated. Treatment of cells with deacetylase inhibitors or expression of active Rac1 promotes Net1A acetylation. Deacetylase inhibition is sufficient for Net1A relocalization outside the nucleus, and replacement of the N-terminal acetylation sites with arginine residues prevents cytoplasmic accumulation of Net1A caused by deacetylase inhibition or EGF stimulation. By contrast, replacement of these sites with glutamine residues is sufficient for Net1A relocalization, RhoA activation and downstream signaling. Moreover, the N-terminal acetylation sites are required for rescue of F-actin accumulation and focal adhesion maturation in Net1 knockout MEFs. These data indicate that Net1A acetylation regulates its subcellular localization to impact on RhoA activity and actin cytoskeletal organization. PMID:25588829

The Expected Net Present Value of Developing Weight Management Drugs in the Context of Drug Safety Litigation.

PubMed

Chawla, Anita; Carls, Ginger; Deng, Edmund; Tuttle, Edward

2015-07-01

Following withdrawals, failures, and significant litigation settlements, drug product launches in the anti-obesity category slowed despite a large and growing unmet need. Litigation concerns, a more risk-averse regulatory policy, and the difficulty of developing a product with a compelling risk-benefit profile in this category may have limited innovators' expected return on investment and restricted investment in this therapeutic area. The objective of the study was to estimate perceived manufacturer risk associated with product safety litigation and increased development costs vs. revenue expectations on anticipated return on investment and to determine which scenarios might change a manufacturer's investment decision. Expected net present value of a weight-management drug entering pre-clinical trials was calculated for a range of scenarios representing evolving expectations of development costs, revenue, and litigation risk over the past 25 years. These three factors were based on published estimates, historical data, and analogs from other therapeutic areas. The main driver in expected net present value calculations is expected revenue, particularly if one assumes that litigation risk and demand are positively correlated. Changes in development costs associated with increased regulatory concern with potential safety issues for the past 25 years likely did not impact investment decisions. Regulatory policy and litigation risk both played a role in anti-obesity drug development; however, product revenue-reflecting efficacy at acceptable levels of safety-was by far the most important factor. To date, relatively modest sales associated with recent product introductions suggest that developing a product that is sufficiently efficacious with an acceptable level of safety continues to be the primary challenge in this market.

76 FR 68830 - Railroad Revenue Adequacy-2010 Determination

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-07

...)] Railroad Revenue Adequacy--2010 Determination AGENCY: Surface Transportation Board, DOT. ACTION: Notice of... determinations for the Nation's Class I railroads. One carrier, Union Pacific Railroad Company, was found to be... required to make an annual determination of railroad revenue adequacy. A railroad is considered revenue...

The dynamic model of enterprise revenue management

NASA Astrophysics Data System (ADS)

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

2017-01-01

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

7 CFR 1767.26 - Operating revenue.

Code of Federal Regulations, 2014 CFR

2014-01-01

... (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS Uniform System of Accounts § 1767.26 Operating... 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others 457.1Regional Transmission...

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

PubMed

Rauscher, Simone; Wheeler, John R C

2010-01-01

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

47 CFR 32.5000 - Basic local service revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5000 Basic local service revenue. Class B telephone companies shall use this account for revenues of the type and character required of Class A companies in Accounts 5001 through 5060. [67 FR 5691, Feb. 6, 2002] ...

Estimated Annual Net Change in Soil Carbon per US County, 1990-2004

DOE Data Explorer

West, Tristram O.; Brandt, Craig C.; Wilson, Bradly S.; Hellwinckel, Chap M.; Tyler, Donald D.; Marland, Gregg; De La Torre Ugarte, Daniel D.; Larson, James A.; Nelson, Richard G.

2008-01-01

These data represent the estimated net change (Megagram per year) in soil carbon due to changes in the crop type and tillage intensity. Estimated accumulation of soil carbon under Conservation Reserve Program (CRP)lands is included in these estimates. Negative values represent a net flux from the atmosphere to the soil; positive values represent a net flux from the soil to the atmosphere. As such, soil carbon sequestration is represented here as a negative value.

The Effects of the Capital Accumulation Ratio on Wealth

ERIC Educational Resources Information Center

Harness, Nathaniel J.; Finke, Michael S.; Chatterjee, Swarn

2009-01-01

The capital accumulation ratio (CAR) is commonly used in academic research as a measure of household portfolio quality. This study tested whether a higher initial CAR impacts change in wealth over a decade among households in the accumulation life cycle stage. Meeting the 25% CAR guideline resulted in a 28.1% increase in net worth between 1994 and…

14 CFR 158.13 - Use of PFC revenue.

Code of Federal Regulations, 2010 CFR

2010-01-01

... costs of approved projects at any airport the public agency controls. (a) Total cost. PFC revenue may be... costs. Public agencies may use PFC revenue to pay for allowable administrative support costs. Public... debt service and financing costs. (1) Public agencies may use PFC revenue to pay debt service and...

New Sources of Revenue: An Ideabook.

ERIC Educational Resources Information Center

Hunt, Susan, Ed.

Advice for schools, colleges, and universities to generate more revenue and noncash resources through entrepreneurial and business ventures is offered in this indexed handbook. In addition to nine case studies of campus-based enterprises, six articles present the process by which new sources of revenue can be identified. Legal and tax…

Revenue Windfalls and School Input Choices.

ERIC Educational Resources Information Center

Fleeter, Howard B.; Marvel, Mary K.

1997-01-01

Revenue generated by nonresidential property sources poses a different set of constraints on school expenditures than does revenue generated by residential property sources. The fortunes of an Ohio school system seem bound up with Honda's local success. Marysville's total spending per pupil continues to lag behind that in comparable districts,…

CBO’s Revenue Forecasting Record

DTIC Science & Technology

2015-11-01

1983 1988 1993 1998 2003 2008 2013 -10 0 10 20 30 CBO Administration CBO’s Mean Forecast Error (1.1%) Forecast Errors for CBO’s and the...Administration’s Two-Year Revenue Projections CONGRESS OF THE UNITED STATES CONGRESSIONAL BUDGET OFFICE CBO CBO’s Revenue Forecasting Record NOVEMBER 2015...

39 CFR 3050.25 - Volume and revenue data.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 39 Postal Service 1 2011-07-01 2011-07-01 false Volume and revenue data. 3050.25 Section 3050.25 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.25 Volume and revenue data. (a) The items in paragraphs (b) through (e) of this section shall be provided. (b) The Revenue...

A Revenue Planning Tool for Charter School Operators

ERIC Educational Resources Information Center

Keller, Eric; Hayes, Cheryl D.

2009-01-01

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

Local Spatial Heterogeneity of Holocene Carbon Accumulation throughout the Peat Profile of an Ombrotrophic Northern Minnesota Bog

DOE PAGES

McFarlane, Karis J.; Hanson, Paul J.; Iversen, Colleen M.; ...

2018-05-30

Here, we evaluated the spatial heterogeneity of historical carbon accumulation rates in a forested, ombrotrophic bog in Minnesota to aid understanding of responses to an ongoing decade-long warming manipulation. Eighteen peat cores indicated that the bog has been accumulating carbon for over 11,000 years, to yield 176±40 kg C m –2 to 225±58 cm of peat depth. Estimated peat basal ages ranged from 5100 to 11,100 cal BP. The long-term apparent rate of carbon accumulation over the entire peat profile was 22±2 kg C m –2yr –1. Plot location within the study area did not affect carbon accumulation rates, butmore » estimated basal ages were younger in profiles from plots closer to the bog lagg and farther from the bog outlet. In addition, carbon accumulation varied considerably over time. Early Holocene net carbon accumulation rates were 30±6 g C m –2yr –1. Around 3300 calendar BP, net carbon accumulation rates dropped to 15±8 g C m –2yr –1until the last century when net accumulation rates increased again to 74±57 g C m –2yr –1. During this period of low accumulation, regional droughts may have lowered the water table, allowing for enhanced aerobic decomposition and making the bog more susceptible to fire. These results suggest that experimental warming treatments, as well as a future warmer climate may reduce net carbon accumulation in peat in this and other southern boreal peatlands. Furthermore, our we caution against historical interpretations extrapolated from one or a few peat cores.« less

Local Spatial Heterogeneity of Holocene Carbon Accumulation throughout the Peat Profile of an Ombrotrophic Northern Minnesota Bog

DOE Office of Scientific and Technical Information (OSTI.GOV)

McFarlane, Karis J.; Hanson, Paul J.; Iversen, Colleen M.

Here, we evaluated the spatial heterogeneity of historical carbon accumulation rates in a forested, ombrotrophic bog in Minnesota to aid understanding of responses to an ongoing decade-long warming manipulation. Eighteen peat cores indicated that the bog has been accumulating carbon for over 11,000 years, to yield 176±40 kg C m –2 to 225±58 cm of peat depth. Estimated peat basal ages ranged from 5100 to 11,100 cal BP. The long-term apparent rate of carbon accumulation over the entire peat profile was 22±2 kg C m –2yr –1. Plot location within the study area did not affect carbon accumulation rates, butmore » estimated basal ages were younger in profiles from plots closer to the bog lagg and farther from the bog outlet. In addition, carbon accumulation varied considerably over time. Early Holocene net carbon accumulation rates were 30±6 g C m –2yr –1. Around 3300 calendar BP, net carbon accumulation rates dropped to 15±8 g C m –2yr –1until the last century when net accumulation rates increased again to 74±57 g C m –2yr –1. During this period of low accumulation, regional droughts may have lowered the water table, allowing for enhanced aerobic decomposition and making the bog more susceptible to fire. These results suggest that experimental warming treatments, as well as a future warmer climate may reduce net carbon accumulation in peat in this and other southern boreal peatlands. Furthermore, our we caution against historical interpretations extrapolated from one or a few peat cores.« less

Sharing Local Revenue: One District's Perspective

ERIC Educational Resources Information Center

Cline, David S.

2011-01-01

The vast majority of U.S. school districts are considered independent and have taxing authority; the remaining districts rely on revenue and budgetary approval from their local government. In the latter case, localities often use some form of negotiated process to determine the amount of revenue their school districts will receive. Typically, a…

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-16

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-06

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... execution of an agreement between an acceptance agent and the Internal Revenue Service relating to the...

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL...) Tax on Self-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as... request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code...

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL...) Tax on Self-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as... request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code...

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL...) Tax on Self-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as... request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code...

26 CFR 1.1402(g)-1 - Treatment of certain remuneration erroneously reported as net earnings from self-employment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... reported as net earnings from self-employment. 1.1402(g)-1 Section 1.1402(g)-1 Internal Revenue INTERNAL...) Tax on Self-Employment Income § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as... request, and should indicate clearly that it is a request that, pursuant to section 1402(g) of the Code...

Revenue Risk Modelling and Assessment on BOT Highway Project

NASA Astrophysics Data System (ADS)

Novianti, T.; Setyawan, H. Y.

2018-01-01

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

Net atmospheric mercury deposition to Svalbard: Estimates from lacustrine sediments

NASA Astrophysics Data System (ADS)

Drevnick, Paul E.; Yang, Handong; Lamborg, Carl H.; Rose, Neil L.

2012-11-01

In this study we used lake sediments, which faithfully record Hg inputs, to derive estimates of net atmospheric Hg deposition to Svalbard, Norwegian Arctic. With the exception of one site affected by local pollution, the study lakes show twofold to fivefold increases in sedimentary Hg accumulation since 1850, likely due to long-range atmospheric transport and deposition of anthropogenic Hg. Sedimentary Hg accumulation in these lakes is a linear function of the ratio of catchment area to lake area, and we used this relationship to model net atmospheric Hg flux: preindustrial and modern estimates are 2.5 ± 3.3 μg m-2 y-1 and 7.0 ± 3.0 μg m-2 y-1, respectively. The modern estimate, by comparison with data for Hg wet deposition, indicates that atmospheric mercury depletion events (AMDEs) or other dry deposition processes contribute approximately half (range 0-70%) of the net flux. Hg from AMDEs may be moving in significant quantities into aquatic ecosystems, where it is a concern because of contamination of aquatic food webs.

Response of salt-marsh carbon accumulation to climate change.

PubMed

Kirwan, Matthew L; Mudd, Simon M

2012-09-27

About half of annual marine carbon burial takes place in shallow water ecosystems where geomorphic and ecological stability is driven by interactions between the flow of water, vegetation growth and sediment transport. Although the sensitivity of terrestrial and deep marine carbon pools to climate change has been studied for decades, there is little understanding of how coastal carbon accumulation rates will change and potentially feed back on climate. Here we develop a numerical model of salt marsh evolution, informed by recent measurements of productivity and decomposition, and demonstrate that competition between mineral sediment deposition and organic-matter accumulation determines the net impact of climate change on carbon accumulation in intertidal wetlands. We find that the direct impact of warming on soil carbon accumulation rates is more subtle than the impact of warming-driven sea level rise, although the impact of warming increases with increasing rates of sea level rise. Our simulations suggest that the net impact of climate change will be to increase carbon burial rates in the first half of the twenty-first century, but that carbon-climate feedbacks are likely to diminish over time.

47 CFR 32.5003 - Cellular mobile revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Cellular mobile revenue. 32.5003 Section 32.5003 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5003 Cellular...

47 CFR 32.5082 - Switched access revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Switched access revenue. 32.5082 Section 32.5082 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5082 Switched...

47 CFR 32.5003 - Cellular mobile revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Cellular mobile revenue. 32.5003 Section 32.5003 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5003 Cellular...

47 CFR 32.5082 - Switched access revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Switched access revenue. 32.5082 Section 32.5082 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5082 Switched...

47 CFR 32.5280 - Nonregulated operating revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Nonregulated operating revenue. 32.5280 Section 32.5280 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5280...

Alcohol industry and governmental revenue from young Australians.

PubMed

Li, Ian W; Si, Jiawei

2016-11-01

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

78 FR 46415 - Proposed Collection; Comment Request for Revenue Procedure 2001-37

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-31

... Revenue Procedure 2001- 37 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2001-37, Extraterritorial Income Exclusion Elections. DATES: Written... Elections. OMB Number: 1545-1731. Revenue Procedure Number: Revenue Procedure 2001-37. Abstract: Revenue...

75 FR 47060 - Proposed Collection; Comment Request for Revenue Procedure 2001-37

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-04

... Revenue Procedure 2001- 37 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2001-37, Extraterritorial Income Exclusion Elections. DATES: Written... Elections. OMB Number: 1545-1731. Revenue Procedure Number: Revenue Procedure 2001-37. Abstract: Revenue...

75 FR 21151 - Proposed Collection; Comment Request for Revenue Procedure 2004-18

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-22

... Revenue Procedure 2004- 18 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2004-18, Average Area Purchase Price Safe Harbors and Nationwide.... OMB Number: 1545-1877. Revenue Procedure Number: Revenue Procedure 2004-18. Abstract: Revenue...

26 CFR 1.6662-6 - Transactions between persons described in section 482 and net section 482 transfer price...

Code of Federal Regulations, 2013 CFR

2013-04-01

... tax return for year 1 reported a loss of three million dollars, which was carried to taxpayer's year 2...)(2)(iii)(B)(6) of this section to earlier taxable years in accordance with the rules set forth in § 1... section 482 and net section 482 transfer price adjustments. 1.6662-6 Section 1.6662-6 Internal Revenue...

26 CFR 1.6662-6 - Transactions between persons described in section 482 and net section 482 transfer price...

Code of Federal Regulations, 2012 CFR

2012-04-01

... tax return for year 1 reported a loss of three million dollars, which was carried to taxpayer's year 2...)(2)(iii)(B)(6) of this section to earlier taxable years in accordance with the rules set forth in § 1... section 482 and net section 482 transfer price adjustments. 1.6662-6 Section 1.6662-6 Internal Revenue...

26 CFR 1.6662-6 - Transactions between persons described in section 482 and net section 482 transfer price...

Code of Federal Regulations, 2014 CFR

2014-04-01

... tax return for year 1 reported a loss of three million dollars, which was carried to taxpayer's year 2...)(2)(iii)(B)(6) of this section to earlier taxable years in accordance with the rules set forth in § 1... section 482 and net section 482 transfer price adjustments. 1.6662-6 Section 1.6662-6 Internal Revenue...

Complex forest dynamics indicate potential for slowing carbon accumulation in the southeastern United States

PubMed Central

Coulston, John W.; Wear, David N.; Vose, James M.

2015-01-01

Over the past century forest regrowth in Europe and North America expanded forest carbon (C) sinks and offset C emissions but future C accumulation is uncertain. Policy makers need insights into forest C dynamics as they anticipate emissions futures and goals. We used land use and forest inventory data to estimate how forest C dynamics have changed in the southeastern United States and attribute changes to land use, management, and disturbance causes. From 2007-2012, forests yielded a net sink of C because of net land use change (+6.48 Tg C yr−1) and net biomass accumulation (+75.4 Tg C yr−1). Forests disturbed by weather, insect/disease, and fire show dampened yet positive forest C changes (+1.56, +1.4, +5.48 Tg C yr−1, respectively). Forest cutting caused net decreases in C (−76.7 Tg C yr−1) but was offset by forest growth (+143.77 Tg C yr−1). Forest growth rates depend on age or stage of development and projected C stock changes indicate a gradual slowing of carbon accumulation with anticipated forest aging (a reduction of 9.5% over the next five years). Additionally, small shifts in land use transitions consistent with economic futures resulted in a 40.6% decrease in C accumulation. PMID:25614123

Complex forest dynamics indicate potential for slowing carbon accumulation in the southeastern United States.

PubMed

Coulston, John W; Wear, David N; Vose, James M

2015-01-23

Over the past century forest regrowth in Europe and North America expanded forest carbon (C) sinks and offset C emissions but future C accumulation is uncertain. Policy makers need insights into forest C dynamics as they anticipate emissions futures and goals. We used land use and forest inventory data to estimate how forest C dynamics have changed in the southeastern United States and attribute changes to land use, management, and disturbance causes. From 2007-2012, forests yielded a net sink of C because of net land use change (+6.48 Tg C yr(-1)) and net biomass accumulation (+75.4 Tg C yr(-1)). Forests disturbed by weather, insect/disease, and fire show dampened yet positive forest C changes (+1.56, +1.4, +5.48 Tg C yr(-1), respectively). Forest cutting caused net decreases in C (-76.7 Tg C yr(-1)) but was offset by forest growth (+143.77 Tg C yr(-1)). Forest growth rates depend on age or stage of development and projected C stock changes indicate a gradual slowing of carbon accumulation with anticipated forest aging (a reduction of 9.5% over the next five years). Additionally, small shifts in land use transitions consistent with economic futures resulted in a 40.6% decrease in C accumulation.

78 FR 27297 - Proposed Collection; Comment Request for Revenue Procedure 2000-12

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-09

... Revenue Procedure 2000- 12 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2000-12, Application Procedures for Qualified Intermediary Status.... Revenue Procedure Number: 2000-12 (Revenue Procedure 2000-12 is modified by Announcement 2000-50, Revenue...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-27

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

47 CFR 32.5082 - Switched access revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

A Pilot Quality Improvement Collaborative to Improve Safety Net Dental Access for Pregnant Women and Young Children.

PubMed

Vander Schaaf, Emily B; Quinonez, Rocio B; Cornett, Amanda C; Randolph, Greg D; Boggess, Kim; Flower, Kori B

2018-02-01

Objectives To determine acceptability and feasibility of a quality improvement (QI) collaborative in safety net dental practices, and evaluate its effects on financial stability, access, efficiency, and care for pregnant women and young children. Methods Five safety net dental practices participated in a 15-month learning collaborative utilizing business assessments, QI training, early childhood oral health training, and prenatal oral health training. Practices collected monthly data on: net revenue, no-show rates, total encounters, and number of encounters for young children and pregnant women. We analyzed quantitative data using paired t-tests before and after the collaborative and collected supplemental qualitative feedback from clinic staff through focus groups and directed email. Results All mean measures improved, including: higher monthly revenue ($28,380-$33,102, p = 0.37), decreased no-show rate (17.7-14.3%, p = 0.11), higher monthly dental health encounters (283-328, p = 0.08), and higher monthly encounters for young children (8.8-10.5, p = 0.65), and pregnant women (2.8-9.7, p = 0.29). Results varied by practice, with some demonstrating largest increases in encounters for young children and others pregnant women. Focus group participants reported that the collaborative improved access for pregnant women and young children, and that QI methods were often new and difficult. Conclusion for practice Participation by safety net dental practices in a QI collaborative is feasible and acceptable. Individual sites saw greater improvements in different outcomes areas, based on their own structures and needs. Future efforts should focus on specific needs of each dental practice and should offer additional QI training.

Philanthropy and Private Foundations: Expanding Revenue Sources

ERIC Educational Resources Information Center

Drummer, Carlee; Marshburn, Roxann

2014-01-01

As community colleges seek new revenue streams, philanthropic organizations, including college foundations and private funders, have already begun to influence both revenues and college programming. This chapter discusses the current role of philanthropy, especially private foundations such as the Lumina Foundation for Education and the Bill and…

Aim High or Go Low? Pricing Strategies and Enrollment Effects when the Net Price Elasticity Varies with Need and Ability

ERIC Educational Resources Information Center

Curs, Bradley R.; Singell, Larry D., Jr.

2010-01-01

Detailed data on individual applicants to a large public university are used to demonstrate that net price responsiveness decreases with need and ability. Enrollment effects are simulated and show a movement towards a high tuition/high aid (low tuition/low aid) policy significantly lowers (raises) tuition revenue with a modest increase (decrease)…

Do smoke-free laws affect revenues in pubs and restaurants?

PubMed

Melberg, Hans Olav; Lund, Karl E

2012-02-01

In the debate about laws regulating smoking in restaurants and pubs, there has been some controversy as to whether smoke-free laws would reduce revenues in the hospitality industry. Norway presents an interesting case for three reasons. First, it was among the first countries to implement smoke-free laws, so it is possible to assess the long-term effects. Second, it has a cold climate so if there is a negative effect on revenue one would expect to find it in Norway. Third, the data from Norway are detailed enough to distinguish between revenue from pubs and restaurants. Autoregressive integrated moving average (ARIMA) intervention analysis of bi-monthly observations of revenues in restaurants and pubs show that the law did not have a statistically significant long-term effect on revenue in restaurants or on restaurant revenue as a share of personal consumption. Similar analysis for pubs shows that there was no significant long-run effect on pub revenue.

Global Distribution of Net Electron Acceptance in Subseafloor Sediment

NASA Astrophysics Data System (ADS)

Fulfer, V. M.; Pockalny, R. A.; D'Hondt, S.

2017-12-01

We quantified the global distribution of net electron acceptance rates (e-/m2/year) in subseafloor sediment (>1.5 meters below seafloor [mbsf]) using (i) a modified version of the chemical-reaction-rate algorithm by Wang et al. (2008), (ii) physical properties and dissolved oxygen and sulfate data from interstitial waters of sediment cores collected by the Ocean Drilling Program, Integrated Ocean Drilling Program, International Ocean Discovery Program, and U.S. coring expeditions, and (iii) correlation of net electron acceptance rates to global oceanographic properties. Calculated net rates vary from 4.8 x 1019 e-/m2/year for slowly accumulating abyssal clay to 1.2 x 1023 e-/m2/year for regions of high sedimentation rate. Net electron acceptance rate correlates strongly with mean sedimentation rate. Where sedimentation rate is very low (e.g., 1 m/Myr), dissolved oxygen penetrates more than 70 mbsf and is the primary terminal electron acceptor. Where sedimentation rate is moderate (e.g., 3 to 60 m/Myr), dissolved sulfate penetrates as far as 700 mbsf and is the principal terminal electron acceptor. Where sedimentation rate is high (e.g., > 60 m/Myr), dissolved sulfate penetrates only meters, but is the principal terminal electron acceptor in subseafloor sediment to the depth of sulfate penetration. Because microbial metabolism continues at greater depths than the depth of sulfate penetration in fast-accumulating sediment, complete quantification of subseafloor metabolic rates will require consideration of other chemical species.

14 CFR 158.39 - Use of excess PFC revenue.

Code of Federal Regulations, 2014 CFR

2014-01-01

...) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.39 Use of excess PFC revenue. (a) If the PFC revenue remitted to the public agency, plus interest earned thereon, exceeds the allowable... 14 Aeronautics and Space 3 2014-01-01 2014-01-01 false Use of excess PFC revenue. 158.39 Section...

14 CFR 158.39 - Use of excess PFC revenue.

Code of Federal Regulations, 2010 CFR

2010-01-01

...) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.39 Use of excess PFC revenue. (a) If the PFC revenue remitted to the public agency, plus interest earned thereon, exceeds the allowable... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Use of excess PFC revenue. 158.39 Section...

14 CFR 158.39 - Use of excess PFC revenue.

Code of Federal Regulations, 2011 CFR

2011-01-01

...) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.39 Use of excess PFC revenue. (a) If the PFC revenue remitted to the public agency, plus interest earned thereon, exceeds the allowable... 14 Aeronautics and Space 3 2011-01-01 2011-01-01 false Use of excess PFC revenue. 158.39 Section...

14 CFR 158.39 - Use of excess PFC revenue.

Code of Federal Regulations, 2013 CFR

2013-01-01

...) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.39 Use of excess PFC revenue. (a) If the PFC revenue remitted to the public agency, plus interest earned thereon, exceeds the allowable... 14 Aeronautics and Space 3 2013-01-01 2013-01-01 false Use of excess PFC revenue. 158.39 Section...

14 CFR 158.39 - Use of excess PFC revenue.

Code of Federal Regulations, 2012 CFR

2012-01-01

...) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.39 Use of excess PFC revenue. (a) If the PFC revenue remitted to the public agency, plus interest earned thereon, exceeds the allowable... 14 Aeronautics and Space 3 2012-01-01 2012-01-01 false Use of excess PFC revenue. 158.39 Section...

The impact of demographic change on tax revenue.

PubMed

Goudswaard, K; Van De Kar, H

1994-09-01

"This paper [simulates] the impact of demographic change on direct tax revenue for the Netherlands using extensive survey data and population projections. Projected demographic development in the Netherlands fits in well with the OECD mainstream. The analysis thus has a more general relevance. The simulations indicate a 27 percent rise in tax revenue until 2010 because of population growth and a relatively older labor force. After 2030, revenue falls as a consequence of a declining population and a rapidly rising share of the elderly. The authors also simulated a variant in which labor-force participation rates are set on the substantially higher OECD average. In this case, the increase in tax revenue almost doubles as compared to the base variant." excerpt

78 FR 53505 - Proposed Collection; Comment Request for Various Revenue Procedures

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Various Revenue Procedures AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request.... Shields, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224 or...

Effect of smoke-free legislation on Ticino gastronomy revenue.

PubMed

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

2012-12-01

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

75 FR 38872 - Proposed Collection; Comment Request for Revenue Procedure 2000-12

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-06

... Revenue Procedure 2000- 12 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2000-12, Application Procedures for Qualified Intermediary Status...-1597. Revenue Procedure Number: 2000-12 (Revenue Procedure 2000-12 is modified by Announcement 2000-50...

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

PubMed

Stodolak, Frederick; Gutierrez, Henry

2014-08-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-09

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

Funding California Schools: The Revenue Limit System

ERIC Educational Resources Information Center

Weston, Margaret

2010-01-01

Tax revenue flows to California's nearly 1,000 school districts through many different channels. According to the Governor's Committee on Education Excellence (2007), this system is so complex that the state cannot determine how revenues are distributed among school districts, and after reviewing a large number of academic studies in the Getting…

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

PubMed

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

2016-05-01

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

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-25

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

78 FR 16048 - Proposed Collection; Comment Request for Revenue Procedure 2010-9

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-13

... Revenue Procedure 2010-9 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... comments concerning Revenue Procedure 2010-9. DATES: Written comments should be received on or before May... INFORMATION: Title: Revenue Procedure 2010-9. OMB Number: 1545-2080. Revenue Procedure Number: 2010-9...

Net community production in the bottom of first-year sea ice over the Arctic spring bloom

NASA Astrophysics Data System (ADS)

Campbell, K.; Mundy, C. J.; Gosselin, M.; Landy, J. C.; Delaforge, A.; Rysgaard, S.

2017-09-01

The balance of photosynthesis and respiration by organisms like algae and bacteria determines whether sea ice is net heterotrophic or autotrophic. In turn this clarifies the influence of microbes on atmosphere-ice-ocean gas fluxes and their contribution to the trophic system. In this study we define two phases of the spring bloom based on bottom ice net community production and algal growth. Phase I was characterized by limited algal accumulation and low productivity, which at times resulted in net heterotrophy. Greater productivity in Phase II drove rapid algal accumulation that consistently produced net autotrophic conditions. The different phases were associated with seasonal shifts in light availability and species dominance. Results from this study demonstrate the importance of community respiration on spring productivity, as respiration rates can maintain a heterotrophic state independent of algal growth. This challenges previous assumptions of a fully autotrophic sea ice community during the ice-covered spring.

Why is there net surface heating over the Antarctic Circumpolar Current?

NASA Astrophysics Data System (ADS)

Czaja, Arnaud; Marshall, John

2015-05-01

Using a combination of atmospheric reanalysis data, climate model outputs and a simple model, key mechanisms controlling net surface heating over the Southern Ocean are identified. All data sources used suggest that, in a streamline-averaged view, net surface heating over the Antarctic Circumpolar Current (ACC) is a result of net accumulation of solar radiation rather than a result of heat gain through turbulent fluxes (the latter systematically cool the upper ocean). It is proposed that the fraction of this net radiative heat gain realized as net ACC heating is set by two factors. First, the sea surface temperature at the southern edge of the ACC. Second, the relative strength of the negative heatflux feedbacks associated with evaporation at the sea surface and advection of heat by the residual flow in the oceanic mixed layer. A large advective feedback and a weak evaporative feedback maximize net ACC heating. It is shown that the present Southern Ocean and its circumpolar current are in this heating regime.

75 FR 27862 - Proposed Collection; Comment Request for Revenue Procedure 2001-9

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-18

... Revenue Procedure 2001-9 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Revenue Procedure 2001-9, Form 940 e-file Program. DATES: Written comments should be received on or before... Procedure 2007-40 (formerly Revenue Procedure 2001-9). Abstract: Revenue Procedure 2007-40 provides guidance...

Tax revenue in Mississippi communities following implementation of smoke-free ordinances: an examination of tourism and economic development tax revenues.

PubMed

McMillen, Robert; Shackelford, Signe

2012-10-01

There is no safe level of exposure to tobacco smoke. More than 60 Mississippi communities have passed smoke-free ordinances in the past six years. Opponents claim that these ordinances harm local businesses. Mississippi law allows municipalities to place a tourism and economic development (TED) tax on local restaurants and hotels/motels. The objective of this study is to examine the impact of these ordinances on TED tax revenues. This study applies a pre/post quasi-experimental design to compare TED tax revenue before and after implementing ordinances. Descriptive analyses indicated that inflation-adjusted tax revenues increased during the 12 months following implementation of smoke-free ordinances while there was no change in aggregated control communities. Multivariate fixed-effects analyses found no statistically significant effect of smoke-free ordinances on hospitality tax revenue. No evidence was found that smoke-free ordinances have an adverse effect on the local hospitality industry.

The decline of Arab oil revenues

DOE Office of Scientific and Technical Information (OSTI.GOV)

Farid, A.M.

1986-01-01

Since 1981, Arab oil revenues have declined by about 40-50%. This has had an enormous impact on the Arab economies as well as on economic and political relations between the Arab world, the industrialised world and the Third world. This book reviews how lower oil revenues have affected Arab countries and the international economy. It also considers the future prospects for Arab oil and the world oil industry. It analyses the various assessment of the life span of oil, the forecasts concerning the development of alternative sources of energy and the factors governing the demand for oil. Although the outlookmore » for the Arab economies appears gloomy in many respects, the book argues that there is potential within the Arab world to overcome the decline in oil revenues. However it will require great efforts in political and economic co-operation amongst Arab states.« less

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-0 Revenue Act of...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-0 Revenue Act of...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-0 Revenue Act of...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-0 Revenue Act of...

State-Local Revenue Systems and Educational Finance.

ERIC Educational Resources Information Center

Myers, Will S.; And Others

This study analyzes the self-help capabilities of the States to equip themselves with a highly productive State-local revenue system that could underwrite a major share of school costs. The present state-local revenue system is said to be impaired in its productivity and equity by: (1) the regressive impact of property, general sales, and…

Long-term accumulation and transport of anthropogenic phosphorus in three river basins

NASA Astrophysics Data System (ADS)

Powers, Stephen M.; Bruulsema, Thomas W.; Burt, Tim P.; Chan, Neng Iong; Elser, James J.; Haygarth, Philip M.; Howden, Nicholas J. K.; Jarvie, Helen P.; Lyu, Yang; Peterson, Heidi M.; Sharpley, Andrew N.; Shen, Jianbo; Worrall, Fred; Zhang, Fusuo

2016-05-01

Global food production depends on phosphorus. Phosphorus is broadly applied as fertilizer, but excess phosphorus contributes to eutrophication of surface water bodies and coastal ecosystems. Here we present an analysis of phosphorus fluxes in three large river basins, including published data on fertilizer, harvested crops, sewage, food waste and river fluxes. Our analyses reveal that the magnitude of phosphorus accumulation has varied greatly over the past 30-70 years in mixed agricultural-urban landscapes of the Thames Basin, UK, the Yangtze Basin, China, and the rural Maumee Basin, USA. Fluxes of phosphorus in fertilizer, harvested crops, food waste and sewage dominate over the river fluxes. Since the late 1990s, net exports from the Thames and Maumee Basins have exceeded inputs, suggesting net mobilization of the phosphorus pool accumulated in earlier decades. In contrast, the Yangtze Basin has consistently accumulated phosphorus since 1980. Infrastructure modifications such as sewage treatment and dams may explain more recent declines in total phosphorus fluxes from the Thames and Yangtze Rivers. We conclude that human-dominated river basins may undergo a prolonged but finite accumulation phase when phosphorus inputs exceed agricultural demand, and this accumulated phosphorus may continue to mobilize long after inputs decline.

Six sigma for revenue retrieval.

PubMed

Plonien, Cynthia

2013-01-01

Deficiencies in revenue retrieval due to failures in obtaining charges have contributed to a negative bottom line for numerous hospitals. Improving documentation practices through a Six Sigma process improvement initiative can minimize opportunities for errors through reviews and instill structure for compliance and consistency. Commitment to the Six Sigma principles with continuous monitoring of outcomes and constant communication of results to departments, management, and payers is a strong approach to reducing the financial impact of denials on an organization's revenues and expenses. Using Six Sigma tools can help improve the organization's financial performance not only for today, but also for health care's uncertain future.

77 FR 64185 - Railroad Revenue Adequacy-2011 Determination

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-18

...)] Railroad Revenue Adequacy--2011 Determination AGENCY: Surface Transportation Board. ACTION: Notice of... determinations for the Nation's Class I railroads. Two carriers, Norfolk Southern Combined Railroad Subsidiaries and Union Pacific Railroad Company, were found to be revenue adequate. DATES: Effective Date: This...

47 CFR 32.5100 - Long distance message revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Long distance message revenue. 32.5100 Section 32.5100 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100...

47 CFR 32.5002 - Optional extended area revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Optional extended area revenue. 32.5002 Section 32.5002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5002...

47 CFR 32.5100 - Long distance message revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Long distance message revenue. 32.5100 Section 32.5100 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100...

Revenue and Expenditure Projections for the Albuquerque Public Schools. Final Report.

ERIC Educational Resources Information Center

Pleyte, Parrie S.; Kohl, Bruce R.

This report is part of a 10-city national study of revenues and expenditures shared by a local government. The purpose of the study is to project operating revenues and expenditures of the Albuquerque public schools through 1975. The revenue projection includes all sources and uses various methods for estimating Federal, State, and local revenue.…

The Vulnerability Framework Integrates Various Models of Generating Surplus Revenue

ERIC Educational Resources Information Center

Maniaci, Vincent

2004-01-01

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

Has price competition changed hospital revenues and expenses in New York?

PubMed

Zwanziger, Jack; Mooney, Cathleen

2005-01-01

This study analyzes the factors that influenced hospital expenses and revenues prior to and following the enactment of the New York State Health Care Reform Act of 1996 (HCRA)-the period from 1994-1999. HCRA was expected to encourage price competition which in turn was anticipated to lower hospital revenues and expenses. We measured the differential effects on hospital revenues and expenses in markets with varying degrees of competition. We also measured the relationship between hospital revenues and expenses and the increased concentration resulting from the formation of local hospital systems. We found that revenues and expenses both grew more slowly for hospitals located in more competitive markets; hospital systems that increased concentration tended to have higher revenues. In the short run at least, price competition induced by HCRA did constrain both hospital expense and revenue growth, although the increase in hospital mergers countered this trend.

47 CFR 32.5000 - Basic local service revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Basic local service revenue. 32.5000 Section 32.5000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5000 Basic...

47 CFR 32.5000 - Basic local service revenue.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 2 2013-10-01 2013-10-01 false Basic local service revenue. 32.5000 Section 32.5000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5000 Basic...

47 CFR 32.5060 - Other basic area revenue.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other basic area revenue. 32.5060 Section 32.5060 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5060 Other...

14 CFR Section 9 - Functional Classification-Operating Revenues

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Functional Classification-Operating... AIR CARRIERS Profit and Loss Classification Section 9 Functional Classification—Operating Revenues 3900Transport Revenues. This classification is prescribed for all air carrier groups and shall include all...

47 CFR 32.5000 - Basic local service revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Basic local service revenue. 32.5000 Section 32.5000 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5000 Basic...

47 CFR 32.5060 - Other basic area revenue.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other basic area revenue. 32.5060 Section 32.5060 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5060 Other...

49 CFR 232.505 - Pre-revenue service acceptance testing plan.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 4 2010-10-01 2010-10-01 false Pre-revenue service acceptance testing plan. 232... § 232.505 Pre-revenue service acceptance testing plan. (a) General; submission of plan. Except as... its system the operating railroad or railroads shall submit a pre-revenue service acceptance testing...

49 CFR 238.111 - Pre-revenue service acceptance testing plan.

Code of Federal Regulations, 2010 CFR

2010-10-01

... the times and places of the pre-revenue service tests to permit FRA observation of such tests. For... 49 Transportation 4 2010-10-01 2010-10-01 false Pre-revenue service acceptance testing plan. 238... and General Requirements § 238.111 Pre-revenue service acceptance testing plan. (a) Passenger...

49 CFR 238.111 - Pre-revenue service acceptance testing plan.

Code of Federal Regulations, 2011 CFR

2011-10-01

... the times and places of the pre-revenue service tests to permit FRA observation of such tests. For... 49 Transportation 4 2011-10-01 2011-10-01 false Pre-revenue service acceptance testing plan. 238... and General Requirements § 238.111 Pre-revenue service acceptance testing plan. (a) Passenger...

49 CFR 238.111 - Pre-revenue service acceptance testing plan.

Code of Federal Regulations, 2012 CFR

2012-10-01

... the times and places of the pre-revenue service tests to permit FRA observation of such tests. For... 49 Transportation 4 2012-10-01 2012-10-01 false Pre-revenue service acceptance testing plan. 238... and General Requirements § 238.111 Pre-revenue service acceptance testing plan. (a) Passenger...

49 CFR 238.111 - Pre-revenue service acceptance testing plan.

Code of Federal Regulations, 2014 CFR

2014-10-01

... the times and places of the pre-revenue service tests to permit FRA observation of such tests. For... 49 Transportation 4 2014-10-01 2014-10-01 false Pre-revenue service acceptance testing plan. 238... and General Requirements § 238.111 Pre-revenue service acceptance testing plan. (a) Passenger...

49 CFR 238.111 - Pre-revenue service acceptance testing plan.

Code of Federal Regulations, 2013 CFR

2013-10-01

... the times and places of the pre-revenue service tests to permit FRA observation of such tests. For... 49 Transportation 4 2013-10-01 2013-10-01 false Pre-revenue service acceptance testing plan. 238... and General Requirements § 238.111 Pre-revenue service acceptance testing plan. (a) Passenger...

Shuttle Net, Tuna Net

NASA Technical Reports Server (NTRS)

1983-01-01

Rockwell International, NASA's prime contractor for the Space Shuttle, asked West Coast Netting (WCN) to develop a safety net for personnel working on the Shuttle Orbiter. This could not be an ordinary net, it had to be relatively small, yet have extraordinary tensile strength. It also had to be fire resistant and resistant to ultraviolet (UV) light. After six months, WCN found the requisite fiber, a polyester-like material called NOMEX. The company was forced to invent a more sophisticated twisting process since conventional methods did not approach specified breaking strength. The resulting product, the Hyperester net, sinks faster and fishes deeper, making it attractive to fishing fleets. A patented treatment for UV protection and greater abrasion resistance make Hyperester nets last longer, and the no-shrink feature is an economic bonus.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-04

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2006- 16 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... all written comments to Yvette Lawrence, Internal Revenue Service, room 6129, 1111 Constitution Avenue...

78 FR 19577 - Proposed Collection; Comment Request for Revenue Procedure 2006-42

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-01

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2006- 42 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW...

76 FR 34809 - Proposed Collection; Comment Request for Revenue Procedure 2005-26

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-14

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2005- 26 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request..., Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER...

78 FR 19574 - Proposed Collection; Comment Request for Revenue Procedure 2007-21

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-01

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2007- 21 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW...

78 FR 24815 - Proposed Collection; Comment Request for Revenue Procedure 2012-25

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-26

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2012- 25 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... Katherine Dean at Internal Revenue Service, Room 6242, 1111 Constitution Avenue NW., Washington, DC 20224...

77 FR 7240 - Proposed Collection; Comment Request for Revenue Procedure 97-15

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-10

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 97-15 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for.... Lawrence, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR...

78 FR 19581 - Proposed Collection; Comment Request for Revenue Procedure 2001-20

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-01

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2001- 20 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request.... ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111...

Exploring the impacts of a national U.S. CO 2 tax and revenue recycling options with a coupled electricity-economy model

DOE Office of Scientific and Technical Information (OSTI.GOV)

Caron, Justin; Cohen, Stuart M; Brown, Maxwell

This paper provides a comprehensive exploration of the impacts of economy-wide CO 2 taxes in the U.S. simulated using a detailed electric sector model [the National Renewable Energy Laboratory's Regional Energy Deployment System (ReEDS)] linked with a computable general equilibrium model of the U.S. economy [the Massachusetts Institute of Technology's U.S. Regional Energy Policy (USREP) model]. We implement various tax trajectories and options for using the revenue collected by the tax and describe their impact on household welfare and its distribution across income levels. Overall, we find that our top-down/bottom-up models affects estimates of the distribution and cost of emissionmore » reductions as well as the amount of revenue collected, but that these are mostly insensitive to the way the revenue is recycled. We find that substantial abatement opportunities through fuel switching and renewable penetration in the electricity sector allow the economy to accommodate extensive emissions reductions at relatively low cost. While welfare impacts are largely determined by the choice of revenue recycling scheme, all tax levels and schemes provide net benefits when accounting for the avoided global climate change benefits of emission reductions. Recycling revenue through capital income tax rebates is more efficient than labor income tax rebates or uniform transfers to households. While capital tax rebates substantially reduce the overall costs of emission abatement, they profit high income households the most and are regressive. We more generally identify a clear trade-off between equity and efficiency across the various recycling options. However, we show through a set of hybrid recycling schemes that it is possible to limit inequalities in impacts, particularly those on the lowest income households, at relatively little incremental cost.« less

Exploring the impacts of a national U.S. CO 2 tax and revenue recycling options with a coupled electricity-economy model

DOE PAGES

Caron, Justin; Cohen, Stuart M; Brown, Maxwell; ...

2018-02-01

This paper provides a comprehensive exploration of the impacts of economy-wide CO 2 taxes in the U.S. simulated using a detailed electric sector model [the National Renewable Energy Laboratory's Regional Energy Deployment System (ReEDS)] linked with a computable general equilibrium model of the U.S. economy [the Massachusetts Institute of Technology's U.S. Regional Energy Policy (USREP) model]. We implement various tax trajectories and options for using the revenue collected by the tax and describe their impact on household welfare and its distribution across income levels. Overall, we find that our top-down/bottom-up models affects estimates of the distribution and cost of emissionmore » reductions as well as the amount of revenue collected, but that these are mostly insensitive to the way the revenue is recycled. We find that substantial abatement opportunities through fuel switching and renewable penetration in the electricity sector allow the economy to accommodate extensive emissions reductions at relatively low cost. While welfare impacts are largely determined by the choice of revenue recycling scheme, all tax levels and schemes provide net benefits when accounting for the avoided global climate change benefits of emission reductions. Recycling revenue through capital income tax rebates is more efficient than labor income tax rebates or uniform transfers to households. While capital tax rebates substantially reduce the overall costs of emission abatement, they profit high income households the most and are regressive. We more generally identify a clear trade-off between equity and efficiency across the various recycling options. However, we show through a set of hybrid recycling schemes that it is possible to limit inequalities in impacts, particularly those on the lowest income households, at relatively little incremental cost.« less

New FASB standard addresses revenue recognition considerations.

PubMed

McKee, Thomas E

2015-12-01

Healthcare organizations are expected to apply the following steps in revenue recognition under the new standard issued in May 2014 by the Financial Accounting Standards Board: Identify the customer contract. Identify the performance obligations in the contract. Determine the transaction price. Allocate the transaction price to the performance obligations in the contract. Recognize revenue when--or in some circumstances, as--the entity satisfies the performance obligation.

Helminth.net: expansions to Nematode.net and an introduction to Trematode.net

PubMed Central

Martin, John; Rosa, Bruce A.; Ozersky, Philip; Hallsworth-Pepin, Kymberlie; Zhang, Xu; Bhonagiri-Palsikar, Veena; Tyagi, Rahul; Wang, Qi; Choi, Young-Jun; Gao, Xin; McNulty, Samantha N.; Brindley, Paul J.; Mitreva, Makedonka

2015-01-01

Helminth.net (http://www.helminth.net) is the new moniker for a collection of databases: Nematode.net and Trematode.net. Within this collection we provide services and resources for parasitic roundworms (nematodes) and flatworms (trematodes), collectively known as helminths. For over a decade we have provided resources for studying nematodes via our veteran site Nematode.net (http://nematode.net). In this article, (i) we provide an update on the expansions of Nematode.net that hosts omics data from 84 species and provides advanced search tools to the broad scientific community so that data can be mined in a useful and user-friendly manner and (ii) we introduce Trematode.net, a site dedicated to the dissemination of data from flukes, flatworm parasites of the class Trematoda, phylum Platyhelminthes. Trematode.net is an independent component of Helminth.net and currently hosts data from 16 species, with information ranging from genomic, functional genomic data, enzymatic pathway utilization to microbiome changes associated with helminth infections. The databases’ interface, with a sophisticated query engine as a backbone, is intended to allow users to search for multi-factorial combinations of species’ omics properties. This report describes updates to Nematode.net since its last description in NAR, 2012, and also introduces and presents its new sibling site, Trematode.net. PMID:25392426

23 CFR 1.28 - Diversion of highway revenues.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 23 Highways 1 2012-04-01 2012-04-01 false Diversion of highway revenues. 1.28 Section 1.28 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION GENERAL MANAGEMENT AND ADMINISTRATION GENERAL § 1.28 Diversion of highway revenues. (a) Reduction in apportionment. If the Secretary shall find...

Hospitality services generate revenue.

PubMed

Bizouati, S

1993-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

47 CFR 32.5060 - Other basic area revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Impact of a behaviour change intervention on long-lasting insecticidal net care and repair behaviour and net condition in Nasarawa State, Nigeria.

PubMed

Koenker, Hannah; Kilian, Albert; Hunter, Gabrielle; Acosta, Angela; Scandurra, Leah; Fagbemi, Babafunke; Onyefunafoa, Emmanuel O; Fotheringham, Megan; Lynch, Matthew

2015-01-21

While some data on net durability have been accumulating in recent years, including formative qualitative research on attitudes towards net care and repair, no data are available on how the durability of a net is influenced by behaviour of net maintenance, care and repair, and whether behavioural change interventions (BCC) could substantially impact on the average useful life of the net. The study used an intervention-control design with before-after assessment through repeated cross-sectional household surveys with two-stage cluster sampling following Nasarawa State's December 2010 mass campaign. All campaign nets were 100-denier polyester, long-lasting insecticidal nets (LLIN). Baseline, midline, and endline surveys occurred at one-year intervals, in March 2012, March 2013, and April 2014, respectively. Outcome measures were the proportion of confirmed campaign nets with observed repairs, and the proportion in serviceable condition, measured with proportionate hole index (pHI) and according to WHO guidelines. For all respondents, exposure to BCC messages was strongly correlated with increased positive attitude towards care and repair, and increases in attitude were positively correlated with observed net repairs, and with the proportion of nets in serviceable condition. In a multivariate regression model, positive care and repair attitude (OR 6.17 p = 0.001) and level of exposure (1 source: OR 4.00 p = 0.000; 3 sources: OR 9.34 p = 0.000) remained the most significant predictors of net condition, controlling for background and environmental factors. Nets that were tied up had 2.70 higher odds of being in serviceable condition (p = 0.001), while repairs made to nets were not sufficient to improve their pHI category. Estimated median net lifespan was approximately one full year longer for nets in households with a positive compared to a negative attitude. Exposure to multiple channels of a comprehensive BCC intervention was associated with improved

Revenue enhancement alternatives for the Alabama Department of Transportation.

DOT National Transportation Integrated Search

2012-10-01

This report examines several potential revenue enhancement alternatives for ALDOT. To : provide specific, useful information, it focuses on three areas: : A survey of Alabama citizens to determine their attitude toward several revenue : enhanceme...

Alaska Department of Revenue - Tax Division - Charitable Gaming Page

Science.gov Websites

Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Charitable

Accumulation of intra-cellular polyphosphate in Chlorella vulgaris cells is related to indole-3-acetic acid produced by Azospirillum brasilense.

PubMed

Meza, Beatriz; de-Bashan, Luz E; Hernandez, Juan-Pablo; Bashan, Yoav

2015-06-01

Accumulation of intra-cellular phosphate, as polyphosphate, was measured when the microalga Chlorella vulgaris was immobilized in alginate with either of two wild-type strains of the microalgae growth-promoting bacterium Azospirillum brasilense or their corresponding IAA-attenuated mutants. Wild type strains of A. brasilense induced higher amounts of intra-cellular phosphate in Chlorella than their respective mutants. Calculations comparing intra-cellular phosphate accumulation by culture or net accumulation by the cell and the amount of IAA that was produced by each of these strains revealed that higher IAA was linked to higher accumulations of intra-cellular phosphate. Application of four levels of exogenous IAA reported for A. brasilense and their IAA-attenuated mutants to cultures of C. vulgaris enhanced accumulation of intra-cellular phosphate; the higher the content of IAA per culture or per single cell, the higher was the amount of accumulated phosphate. When an IAA-attenuated mutant was complemented with exogenous IAA, accumulation of intra-cellular phosphate at the culture level was even higher than phosphate accumulation with the respective wild type strains. When calculating the net accumulation of intra-cellular phosphate in the complementation experiment, net intra-cellular phosphate induced by the IAA-attenuated mutant was completely restored and was similar to the wild strains. We propose that IAA produced by A. brasilense is linked to polyphosphate accumulation in C. vulgaris. Copyright © 2015 Institut Pasteur. Published by Elsevier Masson SAS. All rights reserved.

Alaska Department of Revenue - Tax Division - License Search Page

Science.gov Websites

Alaska Web Site? Tax State of Alaska Tax Types Forms Reports Online Services About Tax Alaska Department of Revenue - Tax Division Department of Revenue > Tax Division > Tax Types > Search Permits

Transforming revenue management.

PubMed

Silveria, Richard; Alliegro, Debra; Nudd, Steven

2008-11-01

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

Top 10 revenue cycle mistakes.

PubMed

Stuller, Elizabeth

2005-01-01

Hospitals looking to gain and maintain strong revenue cycle performance should avoid common mistakes, such as not verifying insurance coverage in advance and placing sole responsibility for correct documentation on physicians.

Revenue in Public Higher Education: A Dean's Perspective

ERIC Educational Resources Information Center

Tate, Charlotte A.

2010-01-01

Economic downturns are sudden and sharp reminders that public universities must shift their reliance on state appropriations to other sources of revenue. The recent economic crisis is another reminder that many sources of revenue must be sought for the continued vitality of public higher education in the United States. The ways and means for…

Theoretically Founded Optimization of Auctioneer's Revenues in Expanding Auctions

NASA Astrophysics Data System (ADS)

Rabin, Jonathan; Shehory, Onn

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

Marginal revenue and length of stay in inpatient psychiatry.

PubMed

Pletscher, Mark

2016-09-01

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

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

PubMed

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

2016-02-01

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

Tax Options for States Needing More School Revenue.

ERIC Educational Resources Information Center

National Education Association, Washington, DC.

Fiscal stress has plagued state and local governments in the first part of the 1990s, and difficulties in balancing budgets and obtaining revenue for needed public services are likely to continue. This document examines the leading alternatives for increasing state and local tax revenue, pointing out that the best options vary from state to state.…

Hospital costs and revenue are similar for resuscitated out-of-hospital cardiac arrest and ST-segment acute myocardial infarction patients.

PubMed

Swor, Robert; Lucia, Victoria; McQueen, Kelly; Compton, Scott

2010-06-01

Care provided to patients who survive to hospital admission after out-of-hospital cardiac arrest (OOHCA) is sometimes viewed as expensive and a poor use of hospital resources. The objective was to describe financial parameters of care for patients resuscitated from OOHCA. This was a retrospective review of OOHCA patients admitted to one academic teaching hospital from January 2004 to October 2007. Demographic data, length of stay (LOS), and discharge disposition were obtained for all patients. Financial parameters of patient care including total cost, net revenue, and operating margin were calculated by hospital cost accounting and reported as median and interquartile range (IQR). Groups were dichotomized by survival to discharge for subgroup analysis. To provide a reference group for context, similar financial data were obtained for ST-segment elevation myocardial infarction (STEMI) patients admitted during the same time period, reported with medians and IQRs. During the study period, there were 72 admitted OOCHA patients and 404 STEMI patients. OOCHA and STEMI groups were similar for age, sex, and insurance type. Overall, 27 (38.6%) OOHCA patients survived to hospital discharge. Median LOS for OOHCA patients was 4 days (IQR = 1-8 days), with most of those hospitalized for net revenue ($17,334 [IQR $7,015-$37,516] vs. $16,466 [IQR = $14,304-$23,678], p = 0.64) and operating margin ($7,019 [IQR = $1,875-$15,997] vs. $7,098 [IQR = $3,767-$11,138], p = 0.83) for all OOHCA patients were not different from STEMI patients. Net income for OOCHA patients was not different than for STEMI patients (-$322 vs. $114, p = 0.72). Financial parameters for OOHCA patients are similar to those of STEMI patients. Financial issues should not be a negative incentive to providing care for these patients. (c) 2010 by the Society for Academic Emergency Medicine.

30 CFR 285.541 - What is a qualified project for revenue sharing purposes?

Code of Federal Regulations, 2010 CFR

2010-07-01

... revenue sharing purposes? A qualified project for the purpose of revenue sharing with eligible coastal... area extending 3 nautical miles seaward of State submerged lands. A qualified project is subject to revenue sharing with those States that are eligible for revenue sharing under § 285.542. The entire area...

Funding California Schools: The Revenue Limit System. Technical Appendices

ERIC Educational Resources Information Center

Weston, Margaret

2010-01-01

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

75 FR 9359 - Drawback of Internal Revenue Excise Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-02

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

49 CFR 1139.22 - Revenue data for study carriers.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 8 2010-10-01 2010-10-01 false Revenue data for study carriers. 1139.22 Section 1139.22 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION... Intercity Bus Industry § 1139.22 Revenue data for study carriers. The study carriers, as identified above...

Potential revenues from a new day-use fee

Treesearch

Stephen D. Reiling; Hsiang-tai Cheng

1995-01-01

The Corps of Engineers will be implementing a new user fee at day-use areas during the next two years. This paper presents the procedures used to estimate the revenue that the new fee would generate at six Corps projects located across the U.S. The results suggest that revenues will fall well short of the naive projection calculated on the assumption that the new fee...

77 FR 31687 - Proposed Collection; Comment Request for Revenue Procedure 2003-11

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-29

..., trusts, or other entities (offshore financial arrangements). Taxpayers that participate in the initiative... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2003- 11 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request...

Carbon and Nitrogen Accumulation Rates in Salt Marshes in Oregon, USA

EPA Science Inventory

Two important ecosystem services of wetlands are carbon sequestration and filtration of nutrients and particulates. We quantified the carbon and nitrogen accumulation rates in salt marshes at 135 plots distributed across eight estuaries located in Oregon, USA. Net carbon and ...

Fungibility of Lottery Revenues and Support of Public Education.

ERIC Educational Resources Information Center

Erekson, O. Homer; DeShano, Kimberly M.; Platt, Glen; Ziegert, Andrea L.

2002-01-01

Examines the fungibility of lottery revenues for the support of public education using data from all 50 states. Finds that increases in lottery revenues are fungible, thus negatively impacting support for public education in all states regardless of wealth, population, debt, or tax burden. (Contains 15 references.) (PKP)

NUL Legislative Research: General Revenue Sharing: Pygmy or Behemoth?

ERIC Educational Resources Information Center

Cooper, Maudine Rice

1976-01-01

Asserts that concern with revenue sharing "is justified on the grounds that general revenue sharing may ultimately replace existing categorical programs, those programs specifically targeted for special groups." Concludes that the potential legal influence of this program may be used to promote effective civil rights enforcement. (Author/JM)

78 FR 43002 - Proposed Collection; Comment Request for Revenue Procedure 2004-29

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-18

... comments concerning statistical sampling in Sec. 274 Context. DATES: Written comments should be received on... INFORMATION: Title: Statistical Sampling in Sec. 274 Contest. OMB Number: 1545-1847. Revenue Procedure Number: Revenue Procedure 2004-29. Abstract: Revenue Procedure 2004-29 prescribes the statistical sampling...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-11

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

20 CFR 366.1 - Notification to Internal Revenue Service.

Code of Federal Regulations, 2010 CFR

2010-04-01

... PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.1 Notification to Internal Revenue Service... with regard to its participation in the tax refund offset program, the Board may notify the Internal Revenue Service, pursuant to the terms of such agreement, of past-due legally enforceable debts owed to...

General Revenue Sharing Data Study: Executive Summary. Volume I.

ERIC Educational Resources Information Center

Wilson, Reese C.; Bowditch, E. Francis, Jr.

The results of the General Revenue Sharing Data Study carried out by Stanford Research Institute for the Office of Revenue Sharing are reported in four volumes. This volume, Executive Summary, presents highlights excerpted from Volumes II, III, and IV. Emphasis is placed on those findings, conclusions, and recommendations that deserve special…

The Impacts of Changes to Nevada's Net Metering Policy on the Financial Performance and Adoption of Distributed Photovoltaics

DOE Office of Scientific and Technical Information (OSTI.GOV)

Gagnon, Pieter; Sigrin, Ben; Gleason, Mike

As the adoption of distributed photovoltaics (DPV) has continued to rapidly increase, a national conversation has begun about the efficacy of full-retail net metering as a means of achieving the diverse objectives of electricity pricing. This conversation has prompted studies that have primarily focused on the total costs and benefits of DPV. To compliment those studies, we here characterize the potential impacts of tariff design on the customer-economics and adoption of DPV, where recent changes in Nevada are taken as a case study. We show that an increase in fixed charges more strongly impacts the payback period of small systems,more » and a decrease in credit for exported electricity more strongly impacts the payback period of large systems. We project that these combined changes will reduce DPV adoption in Nevada; total capacity in 2030 was projected to reach up to 363 MW, with 226 MW having already been installed at the end of the second quarter of 2016. In contrast, if full retail net metering had continued, DPV capacity was projected to reach up to 1,280 MW at the end of 2030, which would account for an estimated 6.5% of the total sales of electricity by NV Energy at that time. We project that the DPV systems will decrease the gross revenue from bill collection by $48 million per year under the new tariffs, whereas the decrease in gross revenue could have reached $255 million per year if full retail net metering had been continued. Although these results are given in the context of Nevada, the trends shown are intended to help information similar upcoming decisions in other states.« less

Pharmaceutical advertising revenue and physician organizations: how much is too much?

PubMed

Glassman, P A; Hunter-Hayes, J; Nakamura, T

1999-10-01

To determine if revenue generated from pharmaceutical advertisements in medical journals creates potential financial conflicts of interest for nonprofit physician organizations that own those journals. Convenience sample of six professional medical societies and their respective journals. Calculation of pharmaceutical advertising revenue generated by these journals for their respective professional medical societies. Random selection of each journal for one month per quarter in calendar year 1996 and tabulation per edition of the average number of pharmaceutical advertising pages for each journal. Published advertising rates were used to estimate pharmaceutical advertising revenue for calendar year 1996 and compared with each organization's gross revenue and membership dues and assessments, based on Internal Revenue Service documents for the last available fiscal year (1995). Estimated pharmaceutical advertising revenue ranged from $715,000 to $18,630,000. Five organizations raised more than 10% of their gross income (range 2% to 30%) from a single journal's pharmaceutical advertising. Four organizations raised as much or more from pharmaceutical advertising as from members (range 17% to 790%). Potential financial conflicts of interest arising from pharmaceutical advertisements in medical journals may be substantial. The impact on professional societies' financial independence and behavior is unknown.

Taxation and Revenues for Education. Education Partners Working Papers.

ERIC Educational Resources Information Center

Crampton, Faith; Whitney, Terry

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

76 FR 16855 - Proposed Collection; Comment Request for Revenue Procedure 2001-21

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-25

... treat certain exchanges of debt instruments as realization events for Federal income tax purposes even... concerning Revenue Procedure 2001-21, Debt Roll-Ups. DATES: Written comments should be received on or before...: Title: Debt Roll-Ups. OMB Number: 1545-1647. Revenue Procedure Number: Revenue Procedure 2001-21...

The Relationship of Revenue Dispersion to Several Indicators of Institutional Financial Conditions.

ERIC Educational Resources Information Center

Taylor, Barbara A.

The relationship between revenue dispersion and several indicators of financial condition in four-year colleges and universities was studied. Revenue dispersion is a measure of the diversity of institutional income sources. It was hypothesized that revenue dispersion would be positively related to financial condition, since variants on…

Revenue cycle management, Part II.

PubMed

Crew, Matt

2007-01-01

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

Seeing Potential, Pushing Possibilities: Thinking Creatively about Revenue Opportunities

ERIC Educational Resources Information Center

Bowers, Betsy; Fulcher, Rebecca

2010-01-01

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

77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 2004-53

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-09

...: Direct all written comments to Yvette Lawrence, Internal Revenue Service, room 6129, 1111 Constitution... Forms W-2 in certain acquisitions. OMB Number: 1545-1510. Revenue Procedure Number: Revenue Procedure... sections 6051 and 6011 for Forms W-2 and 941. Current Actions: There are no changes being made to the...

Tax Examiners, Revenue Agents, and Collectors.

ERIC Educational Resources Information Center

McCarron, Kevin M.

2001-01-01

Describes the nature of the work of tax examiners, revenue agents, and collectors. Includes employment outlook; benefits and drawbacks; qualifications, training, and advancement; and sources of additional information. (JOW)

Tourism and hotel revenues before and after passage of smoke-free restaurant ordinances.

PubMed

Glantz, S A; Charlesworth, A

1999-05-26

Claims that ordinances requiring smoke-free restaurants will adversely affect tourism have been used to argue against passing such ordinances. Data exist regarding the validity of these claims. To determine the changes in hotel revenues and international tourism after passage of smoke-free restaurant ordinances in locales where the effect has been debated. Comparison of hotel revenues and tourism rates before and after passage of 100% smoke-free restaurant ordinances and comparison with US hotel revenue overall. Three states (California, Utah, and Vermont) and 6 cities (Boulder, Colo; Flagstaff, Ariz; Los Angeles, Calif; Mesa, Ariz; New York, NY; and San Francisco, Calif) in which the effect on tourism of smoke-free restaurant ordinances had been debated. Hotel room revenues and hotel revenues as a fraction of total retail sales compared with preordinance revenues and overall US revenues. In constant 1997 dollars, passage of the smoke-free restaurant ordinance was associated with a statistically significant increase in the rate of change of hotel revenues in 4 localities, no significant change in 4 localities, and a significant slowing in the rate of increase (but not a decrease) in 1 locality. There was no significant change in the rate of change of hotel revenues as a fraction of total retail sales (P=.16) or total US hotel revenues associated with the ordinances when pooled across all localities (P = .93). International tourism was either unaffected or increased following implementation of the smoke-free ordinances. Smoke-free ordinances do not appear to adversely affect, and may increase, tourist business.

How To Increase Advertising Revenue.

ERIC Educational Resources Information Center

Mitchell, Carmen

1995-01-01

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

Geomorphic control of landscape carbon accumulation

USGS Publications Warehouse

Rosenbloom, N.A.; Harden, J.W.; Neff, J.C.; Schimel, D.S.

2006-01-01

We use the CREEP process-response model to simulate soil organic carbon accumulation in an undisturbed prairie site in Iowa. Our primary objectives are to identify spatial patterns of carbon accumulation, and explore the effect of erosion on basin-scale C accumulation. Our results point to two general findings. First, redistribution of soil carbon by erosion results in a net increase in basin-wide carbon storage relative to a noneroding environment. Landscape-average mean residence times are increased in an eroding landscape owing to the burial/preservation of otherwise labile C. Second, field observations taken along a slope transect may overlook significant intraslope variations in carbon accumulation. Spatial patterns of modeled deep C accumulation are complex. While surface carbon with its relatively short equilibration time is predictable from surface properties, deep carbon is strongly influenced by the landscape's geomorphic and climatic history, resulting in wide spatial variability. Convergence and divergence associated with upland swales and interfluves result in bimodal carbon distributions in upper and mid slopes; variability in carbon storage within modeled mid slopes was as high as simulated differences between erosional shoulders and depositional valley bottoms. The bimodality of mid-slope C variability in the model suggests that a three-dimensional sampling strategy is preferable over the traditional two-dimensional analog or "catena" approach. Copyright 2006 by the American Geophysical Union.

7 CFR 457.167 - Pecan revenue crop insurance provisions.

Code of Federal Regulations, 2013 CFR

2013-01-01

...,000. Approved average revenue per acre. The total of your average gross sales per acre based on at... trees. In-shell pecans. Pecans as they are removed from the orchard with the nut-meats in the shell... average revenue upon which the amount of insurance per acre is based and the number of affected acres; (2...

7 CFR 457.167 - Pecan revenue crop insurance provisions.

Code of Federal Regulations, 2012 CFR

2012-01-01

...,000. Approved average revenue per acre. The total of your average gross sales per acre based on at... trees. In-shell pecans. Pecans as they are removed from the orchard with the nut-meats in the shell... average revenue upon which the amount of insurance per acre is based and the number of affected acres; (2...

Nonoperating revenue and hospital financial performance: do hospitals rely on income from nonpatient care activities to offset losses on patient care?

PubMed

Singh, Simone R; Song, Paula H

2013-01-01

For many years, hospitals have relied on nonpatient care activities to complement patient care revenues and strengthen financial performance. For hospitals that lose money on patient care, nonpatient care revenues may mean the difference between net income and loss. Little is known currently, however, about whether nonpatient care revenues allow hospitals with negative patient care margins to offset their losses. The aims of this study are (a) to examine whether hospitals rely on income from nonpatient care activities to offset losses on patient care and (b) to identify characteristics of hospitals that are able to offset such losses. Data for this study came from the state of California. The sample consisted of not-for-profit and investor-owned short-term general acute care hospitals for the years 2003-2007. Descriptive statistics were used to compare hospitals with negative patient care margins that were able to offset patient care losses to hospitals that were unable to do so. Between 2003 and 2007, approximately 40% of study hospitals lost money on patient care. Of these, only 25% relied on nonpatient care income to offset losses. Hospitals that were able to offset patient care losses tended to be larger, not-for-profit organizations that were able to generate substantial shares of their total revenues from nonpatient care activities, in particular, charitable donations and financial investments. Despite claims that income from nonpatient care activities frequently allows hospitals to offset patient care losses, this study showed that only a small proportion of hospitals were able to do so. The financial viability of hospitals with negative patient care margins will thus depend on their ability to (a) deliver high-quality care profitably, (b) derive income from other operating activities, and (c) generate income from financial investments and engage in active development efforts to increase donations and gifts.

30 CFR 1201.100 - Responsibilities of the Director for Office of Natural Resources Revenue.

Code of Federal Regulations, 2014 CFR

2014-07-01

... Natural Resources Revenue. 1201.100 Section 1201.100 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE GENERAL Oil and Gas, Onshore § 1201.100 Responsibilities of the Director for Office of Natural Resources Revenue. The Director is responsible for the...

30 CFR 1201.100 - Responsibilities of the Director for Office of Natural Resources Revenue.

Code of Federal Regulations, 2012 CFR

2012-07-01

... Natural Resources Revenue. 1201.100 Section 1201.100 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE GENERAL Oil and Gas, Onshore § 1201.100 Responsibilities of the Director for Office of Natural Resources Revenue. The Director is responsible for the...

30 CFR 1201.100 - Responsibilities of the Director for Office of Natural Resources Revenue.

Code of Federal Regulations, 2013 CFR

2013-07-01

... Natural Resources Revenue. 1201.100 Section 1201.100 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE GENERAL Oil and Gas, Onshore § 1201.100 Responsibilities of the Director for Office of Natural Resources Revenue. The Director is responsible for the...

Pharmaceutical advertising revenue and physician organizations: how much is too much?

PubMed Central

Glassman, P A; Hunter-Hayes, J; Nakamura, T

1999-01-01

OBJECTIVE: To determine if revenue generated from pharmaceutical advertisements in medical journals creates potential financial conflicts of interest for nonprofit physician organizations that own those journals. DESIGN: Convenience sample of six professional medical societies and their respective journals. Calculation of pharmaceutical advertising revenue generated by these journals for their respective professional medical societies. METHODS: Random selection of each journal for one month per quarter in calendar year 1996 and tabulation per edition of the average number of pharmaceutical advertising pages for each journal. OUTCOME MEASURES: Published advertising rates were used to estimate pharmaceutical advertising revenue for calendar year 1996 and compared with each organization's gross revenue and membership dues and assessments, based on Internal Revenue Service documents for the last available fiscal year (1995). RESULTS: Estimated pharmaceutical advertising revenue ranged from $715,000 to $18,630,000. Five organizations raised more than 10% of their gross income (range 2% to 30%) from a single journal's pharmaceutical advertising. Four organizations raised as much or more from pharmaceutical advertising as from members (range 17% to 790%). CONCLUSIONS: Potential financial conflicts of interest arising from pharmaceutical advertisements in medical journals may be substantial. The impact on professional societies' financial independence and behavior is unknown. PMID:10578674

49 CFR Schedule B to Subpart B of... - Study Carriers' Revenue Data

Code of Federal Regulations, 2011 CFR

2011-10-01

... 49 Transportation 8 2011-10-01 2011-10-01 false Study Carriers' Revenue Data B Schedule B to... PROCEEDINGS Intercity Bus Industry Pt. 1139, Subpt. B, Sch. B Schedule B to Subpart B of Part 1139—Study Carriers' Revenue Data [Dollars in thousands] Line No. and study carrier (a) Total operating revenue (b...

49 CFR Schedule B to Subpart B of... - Study Carriers' Revenue Data

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 8 2010-10-01 2010-10-01 false Study Carriers' Revenue Data B Schedule B to... PROCEEDINGS Intercity Bus Industry Pt. 1139, Subpt. B, Sch. B Schedule B to Subpart B of Part 1139—Study Carriers' Revenue Data [Dollars in thousands] Line No. and study carrier (a) Total operating revenue (b...

Improving pharmacy revenue integrity.

PubMed

Carmody, Jennifer J; Townsend, Kyle; Schwartz, Kathy

2013-09-01

Billings Clinic learned the following important lessons in implementing a pharmacy revenue integrity initiative: Integrate pharmacy data as fully as possible. Audit and review pharmacy data regularly to validate the data and identify key areas where education can be provided to support accuracy and compliance. Use technology to bridge gaps between pharmacy data, such as gaps in billable units and billed units. Establish data governance workflows.

Revenue Sharing: An Assessment of Current Policies at UK Universities

ERIC Educational Resources Information Center

Gazzard, James; Brown, Sarah A.

2012-01-01

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

Revenue Recognition Policies for the Army Defense Business Operations Fund.

DTIC Science & Technology

1997-02-12

financial statements are presented fairly in accordance with the "other comprehensive basis of accounting" described in Office of Management and Budget...The overall objective of the revenue accounts audit was to determine whether revenues on the FY 1996 Defense Business Operations Fund consolidated

76 FR 6313 - Asparagus Revenue Market Loss Assistance Payment Program

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-04

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

47 CFR 36.378 - Category 2-Customer services (revenue accounting).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Category 2-Customer services (revenue... Operating Expenses and Taxes Customer Operations Expenses § 36.378 Category 2—Customer services (revenue... expenses in Account 6620 directly assignable or allocable to the billing of customers and the accounting...

75 FR 41397 - Asparagus Revenue Market Loss Assistance Payment Program

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-16

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

State policy change: Revenue decoupling in the electricity market

NASA Astrophysics Data System (ADS)

McNeil, Kytson L.

The study seeks to answer the question, why are states adopting revenue decoupling in the electricity market, by investigating the relationship between policy adoption and attributes of the electricity market, the structure of the state utility commissions, and the political climate of the state. The study examines the period 1978-2008. Two econometric models, the marginal risk set model and the conditional risk set model, are estimated to predict the influence of covariates on the probability of the state adopting revenue decoupling in the electricity market. The models are both variants of the Cox proportional hazard model and use different underlying assumptions about the nature of adoption of revenue decoupling and when the states are considered to be at risk of adoption. Results suggest that market attributes, such as the source of electricity generation in the state, state energy intensity, and the distribution of non-public and public utilities, significantly influence the adoption of the policy. Also, the method of selecting commissioners and the party affiliation of elected officials in the state are important factors. The study concludes by suggestions to improve the implementation and evaluation of revenue decoupling in the electricity markets.

Estimating the maximum potential revenue for grid connected electricity storage :

DOE Office of Scientific and Technical Information (OSTI.GOV)

Byrne, Raymond Harry; Silva Monroy, Cesar Augusto.

2012-12-01

The valuation of an electricity storage device is based on the expected future cash flow generated by the device. Two potential sources of income for an electricity storage system are energy arbitrage and participation in the frequency regulation market. Energy arbitrage refers to purchasing (stor- ing) energy when electricity prices are low, and selling (discharging) energy when electricity prices are high. Frequency regulation is an ancillary service geared towards maintaining system frequency, and is typically procured by the independent system operator in some type of market. This paper outlines the calculations required to estimate the maximum potential revenue from participatingmore » in these two activities. First, a mathematical model is presented for the state of charge as a function of the storage device parameters and the quantities of electricity purchased/sold as well as the quantities o ered into the regulation market. Using this mathematical model, we present a linear programming optimization approach to calculating the maximum potential revenue from an elec- tricity storage device. The calculation of the maximum potential revenue is critical in developing an upper bound on the value of storage, as a benchmark for evaluating potential trading strate- gies, and a tool for capital nance risk assessment. Then, we use historical California Independent System Operator (CAISO) data from 2010-2011 to evaluate the maximum potential revenue from the Tehachapi wind energy storage project, an American Recovery and Reinvestment Act of 2009 (ARRA) energy storage demonstration project. We investigate the maximum potential revenue from two di erent scenarios: arbitrage only and arbitrage combined with the regulation market. Our analysis shows that participation in the regulation market produces four times the revenue compared to arbitrage in the CAISO market using 2010 and 2011 data. Then we evaluate several trading strategies to illustrate how they compare to

Horizontal ichthyoplankton tow-net system with unobstructed net opening

USGS Publications Warehouse

Nester, Robert T.

1987-01-01

The larval fish sampler described here consists of a modified bridle, frame, and net system with an obstruction-free net opening and is small enough for use on boats 10 m or less in length. The tow net features a square net frame attached to a 0.5-m-diameter cylinder-on-cone plankton net with a bridle designed to eliminate all obstructions forward of the net opening, significantly reducing currents and vibrations in the water directly preceding the net. This system was effective in collecting larvae representing more than 25 species of fish at sampling depths ranging from surface to 10 m and could easily be used at greater depths.

Using transplants to measure accumulation rates of epiphytic bryophytes in forests of western Oregon

USGS Publications Warehouse

Rosso, A.L.; Muir, Patricia S.; Rambo, T.

2001-01-01

We sought a simple and effective transplant method that could be used to measure biomass accumulation rates of epiphytic bryophytes. Trials were carried out in the Pseudotsuga menziesii-dominated forests of western Oregon. We tested multiple transplant methods over a 13-month period while comparing accumulation rates of Antitrichia curtipendula (Hedw.) Brid. and Isothecium myosuroides Brid. among an old-growth stand, a young stand, and a recent clearcut. In our study area, Antitrichia is considered to be an old-growth associate while Isothecium is a more ubiquitous species. Methods tested included containment in net bags, containment in hairnets, and directly tying mats to substrates. Three sizes of transplants were tested with both natural and inert artificial substrates. Transplants of approximately five g enclosed in plastic net bags and tied to either natural or artificial substrates worked well for our purposes. Only minor differences were found in mean accumulation rates between the old growth and young stand, though variation in accumulation rates was higher in the old growth. Neither species appeared capable of surviving in the clearcut. Antitrichia accumulated biomass 60% faster in the canopy than in the understory on average. Antitrichia also accumulated at a faster rate than Isothecium, with mean 13-month biomass increases of 11.8 and 3.7% respectively for 5 g transplants in the understory. Our results suggest that Antitrichia's association with old growth may be due more to dispersal or establishment limitations than to a decreased ability to grow in young stands.

Implement the medical group revenue function. Create competitive advantage.

PubMed

Colucci, C

1998-01-01

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

Tuition Discounting for Revenue Management

ERIC Educational Resources Information Center

Hillman, Nicholas W.

2012-01-01

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

Accumulate-Repeat-Accumulate-Accumulate-Codes

NASA Technical Reports Server (NTRS)

Divsalar, Dariush; Dolinar, Sam; Thorpe, Jeremy

2004-01-01

Inspired by recently proposed Accumulate-Repeat-Accumulate (ARA) codes [15], in this paper we propose a channel coding scheme called Accumulate-Repeat-Accumulate-Accumulate (ARAA) codes. These codes can be seen as serial turbo-like codes or as a subclass of Low Density Parity Check (LDPC) codes, and they have a projected graph or protograph representation; this allows for a high-speed iterative decoder implementation using belief propagation. An ARAA code can be viewed as a precoded Repeat-and-Accumulate (RA) code with puncturing in concatenation with another accumulator, where simply an accumulator is chosen as the precoder; thus ARAA codes have a very fast encoder structure. Using density evolution on their associated protographs, we find examples of rate-lJ2 ARAA codes with maximum variable node degree 4 for which a minimum bit-SNR as low as 0.21 dB from the channel capacity limit can be achieved as the block size goes to infinity. Such a low threshold cannot be achieved by RA or Irregular RA (IRA) or unstructured irregular LDPC codes with the same constraint on the maximum variable node degree. Furthermore by puncturing the accumulators we can construct families of higher rate ARAA codes with thresholds that stay close to their respective channel capacity thresholds uniformly. Iterative decoding simulation results show comparable performance with the best-known LDPC codes but with very low error floor even at moderate block sizes.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-01

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

Scheduling, revenue management, and fairness in an academic-hospital radiology division.

PubMed

Baum, Richard; Bertsimas, Dimitris; Kallus, Nathan

2014-10-01

Physician staff of academic hospitals today practice in several geographic locations including their main hospital. This is referred to as the extended campus. With extended campuses expanding, the growing complexity of a single division's schedule means that a naive approach to scheduling compromises revenue. Moreover, it may provide an unfair allocation of individual revenue, desirable or burdensome assignments, and the extent to which the preferences of each individual are met. This has adverse consequences on incentivization and employee satisfaction and is simply against business policy. We identify the daily scheduling of physicians in this context as an operational problem that incorporates scheduling, revenue management, and fairness. Noting previous success of operations research and optimization in each of these disciplines, we propose a simple unified optimization formulation of this scheduling problem using mixed-integer optimization. Through a study of implementing the approach at the Division of Angiography and Interventional Radiology at the Brigham and Women's Hospital, which is directed by one of the authors, we exemplify the flexibility of the model to adapt to specific applications, the tractability of solving the model in practical settings, and the significant impact of the approach, most notably in increasing revenue by 8.2% over previous operating revenue while adhering strictly to a codified fairness and objectivity. We found that the investment in implementing such a system is far outweighed by the large potential revenue increase and the other benefits outlined. Copyright © 2014 AUR. Published by Elsevier Inc. All rights reserved.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Interacting effects of photoperiod and photosynthetic photon flux on net carbon assimilation and starch accumulation in potato leaves

NASA Technical Reports Server (NTRS)

Stutte, G. W.; Yorio, N. C.; Wheeler, R. M.

1996-01-01

The effect of photoperiod (PP) on net carbon assimilation rate (Anet) and starch accumulation in newly mature canopy leaves of 'Norland' potato (Solanum tuberosum L.) was determined under high (412 varies as mol m-2s-1) and low (263 varies as mol m-2s-1) photosynthetic photon flux (PPF) conditions. The Anet decreased from 13.9 to 11.6 and 9.3 micromoles m-2s-1, and leaf starch increased from 70 to 129 and 118 mg g-1 drymass (DM) as photoperiod (PP) was increased from 12/12 to 18/6, and 24/0, respectively. Longer PP had a greater effect with high PPF conditions than with low PPF treatments, with high PPF showing greater decline in Anet. Photoperiod did not affect either the CO2 compensation point (50 micromoles mol-1) or CO2 saturation point (1100-1200 micromoles mol-1) for Anet. These results show an apparent limit to the amount of starch that can be stored (approximately 15% DM) in potato leaves. An apparent feedback mechanism exists for regulating Anet under high PPF, high CO2, and long PP, but there was no correlation between Anet and starch concentration in individual leaves. This suggests that maximum Anet cannot be sustained with elevated CO2 conditions under long PP (> or = 12 hours) and high PPF conditions. If a physiological limit exists for the fixation and transport of carbon,then increasing photoperiod and light intensity under high CO2 conditions is not the most appropriate means to maximize the yield of potatoes.

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

PubMed

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

2010-04-01

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

Projected change in global fisheries revenues under climate change

PubMed Central

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

2016-01-01

Previous studies highlight the winners and losers in fisheries under climate change based on shifts in biomass, species composition and potential catches. Understanding how climate change is likely to alter the fisheries revenues of maritime countries is a crucial next step towards the development of effective socio-economic policy and food sustainability strategies to mitigate and adapt to climate change. Particularly, fish prices and cross-oceans connections through distant water fishing operations may largely modify the projected climate change impacts on fisheries revenues. However, these factors have not formally been considered in global studies. Here, using climate-living marine resources simulation models, we show that global fisheries revenues could drop by 35% more than the projected decrease in catches by the 2050 s under high CO2 emission scenarios. Regionally, the projected increases in fish catch in high latitudes may not translate into increases in revenues because of the increasing dominance of low value fish, and the decrease in catches by these countries’ vessels operating in more severely impacted distant waters. Also, we find that developing countries with high fisheries dependency are negatively impacted. Our results suggest the need to conduct full-fledged economic analyses of the potential economic effects of climate change on global marine fisheries. PMID:27600330

Drag of Clean and Fouled Net Panels – Measurements and Parameterization of Fouling

PubMed Central

Gansel, Lars Christian; Plew, David R.; Endresen, Per Christian; Olsen, Anna Ivanova; Misimi, Ekrem; Guenther, Jana; Jensen, Østen

2015-01-01

Biofouling is a serious problem in marine aquaculture and it has a number of negative impacts including increased forces on aquaculture structures and reduced water exchange across nets. This in turn affects the behavior of fish cages in waves and currents and has an impact on the water volume and quality inside net pens. Even though these negative effects are acknowledged by the research community and governmental institutions, there is limited knowledge about fouling related effects on the flow past nets, and more detailed investigations distinguishing between different fouling types have been called for. This study evaluates the effect of hydroids, an important fouling organism in Norwegian aquaculture, on the forces acting on net panels. Drag forces on clean and fouled nets were measured in a flume tank, and net solidity including effect of fouling were determined using image analysis. The relationship between net solidity and drag was assessed, and it was found that a solidity increase due to hydroids caused less additional drag than a similar increase caused by change in clean net parameters. For solidities tested in this study, the difference in drag force increase could be as high as 43% between fouled and clean nets with same solidity. The relationship between solidity and drag force is well described by exponential functions for clean as well as for fouled nets. A method is proposed to parameterize the effect of fouling in terms of an increase in net solidity. This allows existing numerical methods developed for clean nets to be used to model the effects of biofouling on nets. Measurements with other types of fouling can be added to build a database on effects of the accumulation of different fouling organisms on aquaculture nets. PMID:26151907

On Revenue-Optimal Dynamic Auctions for Bidders with Interdependent Values

NASA Astrophysics Data System (ADS)

Constantin, Florin; Parkes, David C.

In a dynamic market, being able to update one's value based on information available to other bidders currently in the market can be critical to having profitable transactions. This is nicely captured by the model of interdependent values (IDV): a bidder's value can explicitly depend on the private information of other bidders. In this paper we present preliminary results about the revenue properties of dynamic auctions for IDV bidders. We adopt a computational approach to design single-item revenue-optimal dynamic auctions with known arrivals and departures but (private) signals that arrive online. In leveraging a characterization of truthful auctions, we present a mixed-integer programming formulation of the design problem. Although a discretization is imposed on bidder signals the solution is a mechanism applicable to continuous signals. The formulation size grows exponentially in the dependence of bidders' values on other bidders' signals. We highlight general properties of revenue-optimal dynamic auctions in a simple parametrized example and study the sensitivity of prices and revenue to model parameters.

26 CFR 301.7623-1 - Rewards for information relating to violations of internal revenue laws.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of internal revenue laws. 301.7623-1 Section 301.7623-1 Internal Revenue INTERNAL REVENUE SERVICE... to violations of internal revenue laws. (a) In general. In cases where rewards are not otherwise provided for by law, a district or service center director may approve a reward, in a suitable amount, for...

Accumulate-Repeat-Accumulate-Accumulate Codes

NASA Technical Reports Server (NTRS)

Divsalar, Dariush; Dolinar, Samuel; Thorpe, Jeremy

2007-01-01

Accumulate-repeat-accumulate-accumulate (ARAA) codes have been proposed, inspired by the recently proposed accumulate-repeat-accumulate (ARA) codes. These are error-correcting codes suitable for use in a variety of wireless data-communication systems that include noisy channels. ARAA codes can be regarded as serial turbolike codes or as a subclass of low-density parity-check (LDPC) codes, and, like ARA codes they have projected graph or protograph representations; these characteristics make it possible to design high-speed iterative decoders that utilize belief-propagation algorithms. The objective in proposing ARAA codes as a subclass of ARA codes was to enhance the error-floor performance of ARA codes while maintaining simple encoding structures and low maximum variable node degree.

Soil carbon stocks and their rates of accumulation and loss in a boreal forest landscape

USGS Publications Warehouse

Rapalee, G.; Trumbore, S.E.; Davidson, E.A.; Harden, J.W.; Veldhuis, H.

1998-01-01

Boreal forests and wetlands are thought to be significant carbon sinks, and they could become net C sources as the Earth warms. Most of the C of boreal forest ecosystems is stored in the moss layer and in the soil. The objective of this study was to estimate soil C stocks (including moss layers) and rates of accumulation and loss for a 733 km2 area of the BOReal Ecosystem-Atmosphere Study site in northern Manitoba, using data from smaller-scale intensive field studies. A simple process-based model developed from measurements of soil C inventories and radiocarbon was used to relate soil C storage and dynamics to soil drainage and forest stand age. Soil C stocks covary with soil drainage class, with the largest C stocks occurring in poorly drained sites. Estimated rates of soil C accumulation or loss are sensitive to the estimated decomposition constants for the large pool of deep soil C, and improved understanding of deep soil C decomposition is needed. While the upper moss layers regrow and accumulate C after fires, the deep C dynamics vary across the landscape, from a small net sink to a significant source. Estimated net soil C accumulation, averaged for the entire 733 km2 area, was 20 g C m-2 yr-1 (28 g C m-2 yr-1 accumulation in surface mosses offset by 8 g C m-2 yr-1 lost from deep C pools) in a year with no fire. Most of the C accumulated in poorly and very poorly drained soils (peatlands and wetlands). Burning of the moss layer in only 1% of uplands would offset the C stored in the remaining 99% of the area. Significant interannual variability in C storage is expected because of the irregular occurrence of fire in space and time. The effects of climate change and management on fire frequency and on decomposition of immense deep soil C stocks are key to understanding future C budgets in boreal forests.

The Optimal Forest Rotation: A Discussion and Annotated Bibliography

Treesearch

David H. Newman

1988-01-01

The literature contains six different criteria of the optimal forest rotation: (1) maximum single-rotation physical yield, (2) maximum single-rotation annual yield, (3) maximum single-rotation discounted net revenues, (4) maximum discounted net revenues from an infinite series of rotations, (5) maximum annual net revenues, and (6) maximum internal rate of return. First...

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

PubMed Central

Bank, Alan J; Gage, Ryan M

2015-01-01

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

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

PubMed

Bank, Alan J; Gage, Ryan M

2015-01-01

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

Revenues and E-Learning: Do Universities Need an Online Presence?

ERIC Educational Resources Information Center

Byrd, Jennings; Mixon, Phillip

2012-01-01

In this paper, we examine the role of e-learning enrolments in revenue functions for four-year public universities. Many universities have moved into e-learning as a resource to overcome the funding shortfall which has been an outcome of the recent economic climate. It is hypothesised that an e-learning presence will enhance revenues for…

Multi-Year Revenue and Expenditure Forecasting for Small Municipal Governments.

DTIC Science & Technology

1981-03-01

Management Audit Econometric Revenue Forecast Gap and Impact Analysis Deterministic Expenditure Forecast Municipal Forecasting Municipal Budget Formlto...together with a multi-year revenue and expenditure forecasting model for the City of Monterey, California. The Monterey model includes an econometric ...65 5 D. FORECAST BASED ON THE ECONOMETRIC MODEL ------- 67 E. FORECAST BASED ON EXPERT JUDGMENT AND TREND ANALYSIS

Innovation in Hospital Revenues: Developing Retail Sales Channels.

PubMed

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

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

Does the physician order-entry system increase the revenue of a general hospital?

PubMed

Park, Woong-Sub; Kim, Joon S; Chae, Young Moon; Yu, Seung-Hum; Kim, Chang-Yup; Kim, Sang-A; Jung, Sang Hyuk

2003-08-01

The purpose of this study was to examine whether the physician order-entry system (POE) could increase the outpatient and inpatient revenue of hospitals. We analyzed the inpatient and outpatient revenue data of all general hospitals (212) in South Korea obtained from the Korean National Health Insurance Corporation (KNHIC) during the period from 1996 to 1999 using the mixed model for repeated measure data. Analysis of the 4-years' panel data showed that both outpatient and inpatient revenues increased significantly after POE introduction. The hospital characteristics significantly influencing inpatient revenue were the number of beds, number of physicians and the tertiary status of a hospital; whereas those for outpatient revenue were the number of beds, number of physicians, the private status of a hospital, the tertiary status of a hospital and the urban status of a hospital. The revenues from both outpatients and inpatients were found to be increased after the introduction of the POE, while controlling for population size, competition, income, hospital location, hospital size, tertiary status and public status.

Cost-revenue analysis in the surgical treatment of the obstructed defecation syndrome.

PubMed

Schiano di Visconte, Michele; Piccin, Alessandra; Di Bella, Raimondo; Giomo, Priscilla; Pederiva, Vania; Cina, Livio Dal; Munegato, Gabriele

2006-01-01

The obstructed defecation syndrome is a frequent condition in the female population. Rectocele and rectal intussusception may cause symptoms of obstructed defecation. The aim of this study is to carry out an economic cost-revenue analysis comparing the rectocele and the rectal intussusception surgical techniques using a double-transanal, circular stapler (Stapled Trans-Anal Rectal Resection - STARR) with other techniques used to repair the same defects. The analysis involved the systematic calculation of the costs incurred during hospitalisation. The revenue estimate was obtained according to the rate quantification of the Diagnosis Related Group (DRG) associated with each hospitalisation. Our analysis confirmed that the global expenditure for the STARR technique amounts to 3,579.09 Euro as against 5,401.15 Euro for rectocele abdominal repair and 3,469.32 Euro for perineal repair. The intussusception repair cost according to Delorme's procedure amounts to 5,877.41Euro as against 3,579.09 Euro for the STARR technique. The revenue analysis revealed a substantial gain for the Health Authority as regards the treatment of rectocele and rectal intussusception for obstructed defecation syndrome. The highest revenue, 6,168. 52 Euro, was obtained with intussusception repair with STARR as compared to Delorme's procedure which presented revenue amounting to 2,359.04. Lower revenues are recorded if the STARR technique is intended for rectocele repair; in this case the revenue amounts to 1,778.12 Euro as against 869.67 Euro and 1,887.89 Euro for abdominal and perineal repair, respectively.

Administering Minnesota's tax-forfeited land: some trends in revenues and expenses.

Treesearch

David C. Lothner; Edwin Kallio; David T. Davis

1978-01-01

Revenues received from managing Minnesota county land increased at a slower rate than the expenses incurred in their management over the 1960-74 period. However, due to a substantial land sale program, the revenues received exceeded the expenses incurred throughout the period.

Using the revenues from congestion pricing : a Southern California case study

DOT National Transportation Integrated Search

1992-09-01

Congestion pricing has many goals and benefits, but one thing is clear: its success depends on wise use of the revenues. The economic theory behind the concept relies on these revenues to help compensate for the payments required of highway users. Pr...

19 CFR 147.32 - Detail of officers to protect the revenue.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 2 2011-04-01 2011-04-01 false Detail of officers to protect the revenue. 147.32...; DEPARTMENT OF THE TREASURY (CONTINUED) TRADE FAIRS Customs Supervision § 147.32 Detail of officers to protect... to properly protect the revenue. ...

19 CFR 147.32 - Detail of officers to protect the revenue.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 19 Customs Duties 2 2014-04-01 2014-04-01 false Detail of officers to protect the revenue. 147.32...; DEPARTMENT OF THE TREASURY (CONTINUED) TRADE FAIRS Customs Supervision § 147.32 Detail of officers to protect... to properly protect the revenue. ...

19 CFR 147.32 - Detail of officers to protect the revenue.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 19 Customs Duties 2 2013-04-01 2013-04-01 false Detail of officers to protect the revenue. 147.32...; DEPARTMENT OF THE TREASURY (CONTINUED) TRADE FAIRS Customs Supervision § 147.32 Detail of officers to protect... to properly protect the revenue. ...

19 CFR 147.32 - Detail of officers to protect the revenue.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 19 Customs Duties 2 2012-04-01 2012-04-01 false Detail of officers to protect the revenue. 147.32...; DEPARTMENT OF THE TREASURY (CONTINUED) TRADE FAIRS Customs Supervision § 147.32 Detail of officers to protect... to properly protect the revenue. ...

19 CFR 147.32 - Detail of officers to protect the revenue.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Detail of officers to protect the revenue. 147.32...; DEPARTMENT OF THE TREASURY (CONTINUED) TRADE FAIRS Customs Supervision § 147.32 Detail of officers to protect... to properly protect the revenue. ...

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

PubMed

Reschovsky, Andrew; Zahner, Susan J

2016-01-01

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

Financial analysis of cardiovascular wellness program provided to self-insured company from pharmaceutical care provider's perspective.

PubMed

Wilson, Justin B; Osterhaus, Matt C; Farris, Karen B; Doucette, William R; Currie, Jay D; Bullock, Tammy; Kumbera, Patty

2005-01-01

To perform a retrospective financial analysis on the implementation of a self-insured company's wellness program from the pharmaceutical care provider's perspective and conduct sensitivity analyses to estimate costs versus revenues for pharmacies without resident pharmacists, program implementation for a second employer, the second year of the program, and a range of pharmacist wages. Cost-benefit and sensitivity analyses. Self-insured employer with headquarters in Canton, N.C. 36 employees at facility in Clinton, Iowa. Pharmacist-provided cardiovascular wellness program. Costs and revenues collected from pharmacy records, including pharmacy purchasing records, billing records, and pharmacists' time estimates. All costs and revenues were calculated for the development and first year of the intervention program. Costs included initial and follow-up screening supplies, office supplies, screening/group presentation time, service provision time, documentation/preparation time, travel expenses, claims submission time, and administrative fees. Revenues included initial screening revenues, follow-up screening revenues, group session revenues, and Heart Smart program revenues. For the development and first year of Heart Smart, net benefit to the pharmacy (revenues minus costs) amounted to dollars 2,413. All sensitivity analyses showed a net benefit. For pharmacies without a resident pharmacist, the net benefit was dollars 106; for Heart Smart in a second employer, the net benefit was dollars 6,024; for the second year, the projected net benefit was dollars 6,844; factoring in a lower pharmacist salary, the net benefit was dollars 2,905; and for a higher pharmacist salary, the net benefit was dollars 1,265. For the development and first year of Heart Smart, the revenues of the wellness program in a self-insured company outweighed the costs.

78 FR 69938 - Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-21

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

77 FR 35475 - Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-13

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

Disproportionate-share hospital payment reductions may threaten the financial stability of safety-net hospitals.

PubMed

Neuhausen, Katherine; Davis, Anna C; Needleman, Jack; Brook, Robert H; Zingmond, David; Roby, Dylan H

2014-06-01

Safety-net hospitals rely on disproportionate-share hospital (DSH) payments to help cover uncompensated care costs and underpayments by Medicaid (known as Medicaid shortfalls). The Affordable Care Act (ACA) anticipates that insurance expansion will increase safety-net hospitals' revenues and will reduce DSH payments accordingly. We examined the impact of the ACA's Medicaid DSH reductions on California public hospitals' financial stability by estimating how total DSH costs (uncompensated care costs and Medicaid shortfalls) will change as a result of insurance expansion and the offsetting DSH reductions. Decreases in uncompensated care costs resulting from the ACA insurance expansion may not match the act's DSH reductions because of the high number of people who will remain uninsured, low Medicaid reimbursement rates, and medical cost inflation. Taking these three factors into account, we estimate that California public hospitals' total DSH costs will increase from $2.044 billion in 2010 to $2.363-$2.503 billion in 2019, with unmet DSH costs of $1.381-$1.537 billion. Project HOPE—The People-to-People Health Foundation, Inc.

78 FR 34427 - 2012 Tax Information for Use In The Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-07

... Information for Use In The Revenue Shortfall Allocation Method AGENCY: Surface Transportation Board, DOT... of American Railroads (AAR), for use in the Revenue Shortfall Allocation Method (RSAM). DATES... revised in Simplified Standards for Rail Rate Cases--Taxes in Revenue Shortfall Allocation Method, EP 646...

78 FR 32306 - Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The... Communications and Liaison, 202-283-8868 (not a toll-free number). SUPPLEMENTARY INFORMATION: Notice is hereby...

30 CFR 1201.100 - Responsibilities of the Director for Office of Natural Resources Revenue.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Natural Resources Revenue. 1201.100 Section 1201.100 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR Natural Resources Revenue GENERAL Oil and Gas, Onshore § 1201.100 Responsibilities of the Director for Office of Natural Resources Revenue. The Director is...

Methods and Techniques of Revenue Forecasting.

ERIC Educational Resources Information Center

Caruthers, J. Kent; Wentworth, Cathi L.

1997-01-01

Revenue forecasting is the critical first step in most college and university budget-planning processes. While it seems a straightforward exercise, effective forecasting requires consideration of a number of interacting internal and external variables, including demographic trends, economic conditions, and broad social priorities. The challenge…

47 CFR 51.917 - Revenue recovery for Rate-of-Return Carriers.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 47 Telecommunication 3 2014-10-01 2014-10-01 false Revenue recovery for Rate-of-Return Carriers... SERVICES (CONTINUED) INTERCONNECTION Transitional Access Service Pricing § 51.917 Revenue recovery for Rate... may recover, through the recovery mechanism outlined in paragraphs (d) through (f) of this section, a...

47 CFR 51.917 - Revenue recovery for Rate-of-Return Carriers.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 47 Telecommunication 3 2013-10-01 2013-10-01 false Revenue recovery for Rate-of-Return Carriers... SERVICES (CONTINUED) INTERCONNECTION Transitional Access Service Pricing § 51.917 Revenue recovery for Rate... may recover, through the recovery mechanism outlined in paragraphs (d) through (f) of this section, a...

47 CFR 51.917 - Revenue recovery for Rate-of-Return Carriers.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 47 Telecommunication 3 2012-10-01 2012-10-01 false Revenue recovery for Rate-of-Return Carriers... SERVICES (CONTINUED) INTERCONNECTION Transitional Access Service Pricing § 51.917 Revenue recovery for Rate... may recover, through the recovery mechanism outlined in paragraphs (d) through (f) of this section, a...

NetCDF-U - Uncertainty conventions for netCDF datasets

NASA Astrophysics Data System (ADS)

Bigagli, Lorenzo; Nativi, Stefano; Domenico, Ben

2013-04-01

To facilitate the automated processing of uncertain data (e.g. uncertainty propagation in modeling applications), we have proposed a set of conventions for expressing uncertainty information within the netCDF data model and format: the NetCDF Uncertainty Conventions (NetCDF-U). From a theoretical perspective, it can be said that no dataset is a perfect representation of the reality it purports to represent. Inevitably, errors arise from the observation process, including the sensor system and subsequent processing, differences in scales of phenomena and the spatial support of the observation mechanism, lack of knowledge about the detailed conversion between the measured quantity and the target variable. This means that, in principle, all data should be treated as uncertain. The most natural representation of an uncertain quantity is in terms of random variables, with a probabilistic approach. However, it must be acknowledged that almost all existing data resources are not treated in this way. Most datasets come simply as a series of values, often without any uncertainty information. If uncertainty information is present, then it is typically within the metadata, as a data quality element. This is typically a global (dataset wide) representation of uncertainty, often derived through some form of validation process. Typically, it is a statistical measure of spread, for example the standard deviation of the residuals. The introduction of a mechanism by which such descriptions of uncertainty can be integrated into existing geospatial applications is considered a practical step towards a more accurate modeling of our uncertain understanding of any natural process. Given the generality and flexibility of the netCDF data model, conventions on naming, syntax, and semantics have been adopted by several communities of practice, as a means of improving data interoperability. Some of the existing conventions include provisions on uncertain elements and concepts, but, to our

An Analysis of Local Education Foundations as Alternative Revenue Streams for Public School Districts

ERIC Educational Resources Information Center

Busch, Douglas M.

2012-01-01

As school district revenues are reduced by state allocating agencies, local school district administrators and school boards frequently evaluate alternative sources of possible revenue. One emerging source of revenue that many school districts explore is a local education foundation. Local education foundations are 501(c)(3) nonprofit…

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Annual Greenland Accumulation Rates (2009-2012) from Airborne Snow Radar

NASA Technical Reports Server (NTRS)

Koenig, Lora S.; Ivanoff, Alvaro; Alexander, Patrick M.; MacGregor, Joseph A.; Fettweis, Xavier; Panzer, Ben; Paden, John D.; Forster, Richard R.; Das, Indrani; McConnell, Joseph R.;

Computer software to estimate timber harvesting system production, cost, and revenue

Treesearch

Dr. John E. Baumgras; Dr. Chris B. LeDoux

1992-01-01

Large variations in timber harvesting cost and revenue can result from the differences between harvesting systems, the variable attributes of harvesting sites and timber stands, or changing product markets. Consequently, system and site specific estimates of production rates and costs are required to improve estimates of harvesting revenue. This paper describes...

78 FR 48231 - Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-07

... Toll-Free Phone Line Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project... Phone Line Project Committee will be held Tuesday, September 17, 2013 at 11:00 a.m. Eastern Time via...

Nevada gaming: revenues and taxes (1945-95).

PubMed

DePolo, R; Pingle, M

1997-01-01

In 1931, Nevada legalized casino gambling, an act which allowed its "gaming industry" to develop. Because many jurisdictions outside Nevada are now embracing legalized gambling as a path to a brighter economic future and because this proliferation presents Nevada with new challenges and opportunities, it is a good time to review the Nevada experience. Here, the focus is on gaming revenues and gaming tax collections during the 1945-95 period. We find that the growth rate of Nevada's gaming industry has slowed over time, with the relative importance of gaming in the Nevada economy peaking in the late 1970's. The Nevada economy has since been gradually diversifying, something which will increasingly pressure Nevadans to look for government revenue sources other than gaming if current levels of government services are to be maintained.

7 CFR 400.141 - Internal Revenue Service (IRS) Tax Refund Offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Internal Revenue Service (IRS) Tax Refund Offset. 400...-Regulations for the 1986 and Succeeding Crop Years § 400.141 Internal Revenue Service (IRS) Tax Refund Offset... debt owing to any Federal agency by offset against a taxpayer's Federal income tax refund. This section...

26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Elections if Internal Revenue Service fails to... In General § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice. (a) In general. This section applies in any case in which the Internal Revenue Service fails to timely...

26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Elections if Internal Revenue Service fails to... In General § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice. (a) In general. This section applies in any case in which the Internal Revenue Service fails to timely...

26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Elections if Internal Revenue Service fails to... In General § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice. (a) In general. This section applies in any case in which the Internal Revenue Service fails to timely...

26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Elections if Internal Revenue Service fails to... In General § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice. (a) In general. This section applies in any case in which the Internal Revenue Service fails to timely...

26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Elections if Internal Revenue Service fails to... In General § 301.6223(e)-2 Elections if Internal Revenue Service fails to provide timely notice. (a) In general. This section applies in any case in which the Internal Revenue Service fails to timely...

75 FR 38871 - Proposed Collection; Comment Request for Revenue Procedure 2004-29

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-06

... comments concerning Revenue Procedure 2004-29, Statistical Sampling in Sec. 274 Context. DATES: Written... Internet, at [email protected] . SUPPLEMENTARY INFORMATION: Title: Statistical Sampling in Sec...: Revenue Procedure 2004-29 prescribes the statistical sampling methodology by which taxpayers under...

77 FR 21157 - Internal Revenue Service; Open Meeting of the Taxpayer Advocacy Panel Refund Processing...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-09

... public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service... DEPARTMENT OF THE TREASURY Internal Revenue Service; Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury...

75 FR 5851 - Proposed Collection; Comment Request for Revenue Procedure 2010-13

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-04

... comments concerning Revenue Procedure 2010-13, Section 469 Grouping activities. DATES: Written comments... [email protected] . SUPPLEMENTARY INFORMATION: Title: Section 469 Grouping activities. OMB Number... taxpayers to report to the Internal Revenue Service their groupings and regroupings of activities and the...

77 FR 59039 - Proposed Collection; Comment Request for Revenue Procedure 2011-49

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-25

... comments concerning Revenue Procedure 2011-49, Master and Prototype and Volume Submitter Plans. DATES... [email protected] . SUPPLEMENTARY INFORMATION: Title: Master and Prototype and Volume Submitter... and prototype and volume submitter revenue procedure sets forth the procedures for sponsors of master...

The General Revenue Effects of the California Property Tax Limitation Amendment

ERIC Educational Resources Information Center

Shapiro, Perry; Morgan W. Douglas

1978-01-01

Develops a general revenue model that incorporates the feedback and interaction between major federal, state, and local revenue sources. The model is applied to California for the 1965-75 period and the results are applied to an analysis of the property tax limitation initiative. Available from Stanley J. Bowers, Executive Director, NTA-TIA, 21…

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

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Attribution of revenues to particular wire... particular wire centers. If a price cap LEC elects to show, in accordance with § 69.709 or § 69.711, that competitors have collocated in wire centers accounting for a certain percentage of revenues from the services...

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

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 3 2011-10-01 2011-10-01 false Attribution of revenues to particular wire... particular wire centers. If a price cap LEC elects to show, in accordance with § 69.709 or § 69.711, that competitors have collocated in wire centers accounting for a certain percentage of revenues from the services...

The equivalency between logic Petri workflow nets and workflow nets.

PubMed

Wang, Jing; Yu, ShuXia; Du, YuYue

2015-01-01

Logic Petri nets (LPNs) can describe and analyze batch processing functions and passing value indeterminacy in cooperative systems. Logic Petri workflow nets (LPWNs) are proposed based on LPNs in this paper. Process mining is regarded as an important bridge between modeling and analysis of data mining and business process. Workflow nets (WF-nets) are the extension to Petri nets (PNs), and have successfully been used to process mining. Some shortcomings cannot be avoided in process mining, such as duplicate tasks, invisible tasks, and the noise of logs. The online shop in electronic commerce in this paper is modeled to prove the equivalence between LPWNs and WF-nets, and advantages of LPWNs are presented.

The Equivalency between Logic Petri Workflow Nets and Workflow Nets

PubMed Central

Wang, Jing; Yu, ShuXia; Du, YuYue

2015-01-01

Logic Petri nets (LPNs) can describe and analyze batch processing functions and passing value indeterminacy in cooperative systems. Logic Petri workflow nets (LPWNs) are proposed based on LPNs in this paper. Process mining is regarded as an important bridge between modeling and analysis of data mining and business process. Workflow nets (WF-nets) are the extension to Petri nets (PNs), and have successfully been used to process mining. Some shortcomings cannot be avoided in process mining, such as duplicate tasks, invisible tasks, and the noise of logs. The online shop in electronic commerce in this paper is modeled to prove the equivalence between LPWNs and WF-nets, and advantages of LPWNs are presented. PMID:25821845

78 FR 16914 - Proposed Collection; Comment Request for Revenue Procedure 2010-13

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-19

... soliciting comments concerning Revenue Procedure 2010-13, Section 469 Grouping activities. DATES: Written... . SUPPLEMENTARY INFORMATION: Title: Section 469 Grouping activities. OMB Number: 1545-2156. Notice Number: Revenue... Service their groupings and regroupings of activities and the addition of specific activities within their...

Revenue Short Falls at the Chicago Board of Education, 1970-1984.

ERIC Educational Resources Information Center

Greer, James L.

A study analyzed the revenues of the Chicago Public Schools since 1970; all the relevant data on these revenues are compiled in this document, which presents a comprehensive picture of the finances of the Chicago Public Schools. In response to a fiscal crisis that has continued since 1979-80, the Chicago Board of Education has cut its staff by…

Geoecological controls on net mercury retention in northern peatlands

NASA Astrophysics Data System (ADS)

Bindler, R.; Rydberg, J.

2010-12-01

Peatlands, which receive much or all of their element inputs (e.g. nutrients or trace metals) via the atmosphere, are considered an ideal archive for studying past changes in mercury (Hg) deposition. These archives potentially contain information not only on important anthropogenic contributions to the environment over the past few centuries, but also on the natural antecedent conditions over the past several millennia. However, the assumption that Hg accumulation rates in peat represent an absolute record of past atmospheric deposition has proved problematic. In on-going studies of Hg retention in northern peatlands (bogs and oligotrophic fens) we find that net Hg accumulation is influenced by a range of geoecological factors in addition to actual changes in atmospheric deposition. Factors that influence the interception and net retention of Hg include differences in vegetation and microtopography - both of which may enhance dry deposition, and properties and processes within the peat such as decomposition that might influence long-term retention. Wetness, too, may play an important role in net retention in the surface peat through increased evasive losses of Hg. Differences between Hg concentrations in vascular plants and mosses are well established (at our site: 5-15 ng/g for leaves/needles of cottongrass, heather, Labrador tea and pine; 15-45 ng/g for mosses Sphagnum centrale and S. rubellum), but we also measured significant differences between different mosses within the same plots (S. rubellum, 24±3 ng/g; S. centrale, 18±2 ng/g). Further differences in Hg concentrations occur for single moss species in different settings; for example, Hg concentrations in S. centrale in open Sphagnum-only plots relative to plots including a mixture of vascular plants that form a field-layer canopy are 18±2 and 32±6 ng/g, respectively. As a result, sampling sites consisting of both Sphagnum and vascular plants have long-term cumulative inventories of mercury in the peat

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

PubMed

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

2016-10-01

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

Sources of revenue for nonprofit mental health and addictions organizations in Canada.

PubMed

Escober-Doran, Carissa; Jacobs, Philip; Dewa, Carolyn

2010-10-01

In Canada charitable or nonprofit organizations provide government-contracted mental health and addictions services, and they augment government funding by raising charitable revenues. This study estimated by source the revenues of nonprofit mental health and addictions organizations in Canada. A list of nonprofit, service-providing organizations in Canada was developed, financial returns to the Canada Revenue Agency (CRA) in 2007 were obtained, and data were analyzed in aggregate. Information was obtained from 369 Canadian organizations, which had $915.4 million (Canadian dollars [CAD]) in total revenues: 85% were from the government, 4% were from charitable giving, and 11% were from other sources. The ratio of charitable giving to government funding of mental health care was about .55% ($35 million to $6.3 billion CAD). This charitable giving level cannot compensate for the relatively low levels of total government mental health spending identified in government reports.

Large accumulation of micro-sized synthetic polymer particles in the sea surface microlayer.

PubMed

Song, Young Kyoung; Hong, Sang Hee; Jang, Mi; Kang, Jung-Hoon; Kwon, Oh Youn; Han, Gi Myung; Shim, Won Joon

2014-08-19

Determining the exact abundance of microplastics on the sea surface can be susceptible to the sampling method used. The sea surface microlayer (SML) can accumulate light plastic particles, but this has not yet been sampled. The abundance of microplastics in the SML was evaluated off the southern coast of Korea. The SML sampling method was then compared to bulk surface water filtering, a hand net (50 μm mesh), and a Manta trawl net (330 μm mesh). The mean abundances were in the order of SML water > hand net > bulk water > Manta trawl net. Fourier transform infrared spectroscopy (FTIR) identified that alkyds and poly(acrylate/styrene) accounted for 81 and 11%, respectively, of the total polymer content of the SML samples. These polymers originated from paints and the fiber-reinforced plastic (FRP) matrix used on ships. Synthetic polymers from ship coatings should be considered to be a source of microplastics. Selecting a suitable sampling method is crucial for evaluating microplastic pollution.

78 FR 25358 - Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-30

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

78 FR 25359 - Internal Revenue Service

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-30

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

School Finances, Reforms, and Revenue Needs.

ERIC Educational Resources Information Center

Odden, Allan

This study presents California's recent history of public revenue funding for elementary and secondary education and projects the state's educational and fiscal needs for the next five years. California has experienced a roller-coaster pattern in funding support since 1978, the year of Proposition 13. School financing declined from a position of…

Newport Pell Bridge traffic and revenue study

DOT National Transportation Integrated Search

2010-01-12

Jacobs Engineering conducted a traffic and toll revenue study for the Claiborne Pell Newport Bridge : (Newport Pell Bridge or Pell Bridge) upon the request of the Rhode Island Turnpike and Bridge : Authority (RITBA). This study is being c...

Mechanism of Aluminum Inhibition of Net 45Ca2+ Uptake by Amaranthus Protoplasts 1

PubMed Central

Rengel, Zdenko; Elliott, Daphne C.

1992-01-01

Calcium ions serve as a second messenger in signal transduction and metabolic regulation. Effects of Al on calcium homeostasis remain to be elucidated. Short-term net 45Ca2+ uptake by Amaranthus tricolor protoplasts was monitored from uptake media prepared to test the influence of pH, Al, and various inhibitors. Accumulation of 45Ca2+ increased during the first 3 to 6 minutes and then leveled off or declined. Al and Ca2+ channel blockers (verapamil and bepridil) decreased net 45Ca2+ uptake. This decrease was more pronounced when Al and bepridil were both present in uptake media, but Al did not aggravate verapamil-induced reduction of net 45Ca2+ uptake. Erythrosin B and calmidazolium each increased net 45Ca2+ uptake, probably by interfering with Ca2+ efflux. This effect was undetectable in the presence of Al. Mycophenolic acid decreased net 45Ca2+ uptake; guanosine alleviated this effect. Al-induced reduction of net 45Ca2+ uptake was not aggravated by mycophenolic acid. Net 45Ca2+ uptake was generally less at pH 4.5 than at 5.5 for all treatments. It is concluded that Al ions affect net 45Ca2+ uptake by binding to the verapamil-specific channel site that is different from the bepridil-specific one, as well as by interfering with the action of guanosine 5′-triphosphate-binding proteins. PMID:16668688

[Increased revenues from secondary diagnoses : A comparison from dermatology, ophthalmology, and infectious diseases].

PubMed

Blaschke, V; Brauns, B; Khaladj, N; Schmidt, C; Emmert, S

2018-02-27

Hospital revenues generated by diagnosis-related groups (DRGs) are in part dependent on the coding of secondary diagnoses. Therefore, more and more hospitals trust specialized coders with this task, thereby relieving doctors from time-consuming administrative burdens and establishing a highly professionalized coding environment. However, it is vastly unknown if the revenues generated by the coders do indeed exceed their incurred costs. Coding data from the departments of dermatology, ophthalmology, and infectious diseases from Rostock University Hospital from 2007-2016 were analyzed for the effects of secondary diagnoses on the resulting DRG, i. e., hospital charges. Ophthalmological case were highly resistant to the addition of secondary diagnoses. In contrast, adding secondary diagnoses to cases from infectious diseases resulted in 15% higher revenues. Although dermatological and infectious cases share the same sensitivity to secondary diagnoses, higher revenues could only rarely be realized in dermatology, probably owing to a younger, less multimorbid patient population. Except for ophthalmology, trusting specialized coders with clinical coding generates additional revenues through the coding of secondary diagnoses which exceed the costs for employing these coders.

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

ERIC Educational Resources Information Center

Geske, Terry G.

1984-01-01

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

10 CFR 904.5 - Revenue requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... into the Colorado River Dam Fund. All receipts from the Project shall be available for payment of the... responsible for the administration of the Colorado River Dam Fund. (b) The electric service revenue of the... Treasury of the advances to the Colorado River Dam Fund for the Project made prior to May 31, 1987, for...

10 CFR 904.5 - Revenue requirements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... into the Colorado River Dam Fund. All receipts from the Project shall be available for payment of the... responsible for the administration of the Colorado River Dam Fund. (b) The electric service revenue of the... Treasury of the advances to the Colorado River Dam Fund for the Project made prior to May 31, 1987, for...

10 CFR 904.5 - Revenue requirements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... into the Colorado River Dam Fund. All receipts from the Project shall be available for payment of the... responsible for the administration of the Colorado River Dam Fund. (b) The electric service revenue of the... Treasury of the advances to the Colorado River Dam Fund for the Project made prior to May 31, 1987, for...

10 CFR 904.5 - Revenue requirements.

Code of Federal Regulations, 2013 CFR

2013-01-01

... into the Colorado River Dam Fund. All receipts from the Project shall be available for payment of the... responsible for the administration of the Colorado River Dam Fund. (b) The electric service revenue of the... Treasury of the advances to the Colorado River Dam Fund for the Project made prior to May 31, 1987, for...

Net one, net two: the primary care network income statement.

PubMed

Halley, M D; Little, A W

1999-10-01

Although hospital-owned primary care practices have been unprofitable for most hospitals, some hospitals are achieving competitive advantage and sustainable practice operations. A key to the success of some has been a net income reporting tool that separates practice operating expenses from the costs of creating and operating a network of practices to help healthcare organization managers, physicians, and staff to identify opportunities to improve the network's financial performance. This "Net One, Net Two" reporting allows operations leadership to be held accountable for Net One expenses and strategic leadership to be held accountable for Net Two expenses.

47 CFR 32.5040 - Private line revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... communications between specific locations (e.g., point-to-point communications. It includes revenue from subvoice grade, voice grade, audio and video program grade, digital transmission and local private network...

The state highway construction and maintenance fund : a survey of revenue sources.

DOT National Transportation Integrated Search

1974-01-01

There are two basic parts to the report. First, the state sources of revenue for the Highway Fund for the fiscal year 1972-73 are identified to depict the current method of highway funding. (A study of revenues generated on the federal level is not i...

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... revenues to States? (a) The MMS will distribute among the eligible coastal States 27 percent of the following revenues derived from qualified projects, where a qualified project and qualified project area is... operating fees derived from the entire qualified project area and associated project easements not limited...

Forecasting the Revenues of Local Public Health Departments in the Shadows of the ‘Great Recession’

PubMed Central

Reschovsky, Andrew; Zahner, Susan J.

2015-01-01

Context The ability of local health departments (LHD) to provide core public health services depends on a reliable stream of revenue from federal, state, and local governments. This study investigates the impact of the “Great Recession” on major sources of LHD revenues and develops a fiscal forecasting model to predict revenues to LHDs in one state over the period 2012 to 2014. Economic forecasting offers a new financial planning tool for LHD administrators and local government policy-makers. This study represents a novel research application for these econometric methods. Methods Detailed data on revenues by source for each LHD in Wisconsin were taken from annual surveys conducted by the Wisconsin Department of Health Services over an eight year period (2002-2009). A forecasting strategy appropriate for each revenue source was developed resulting in “base case” estimates. An analysis of the sensitivity of these revenue forecasts to a set of alternative fiscal policies by the federal, state, and local governments was carried out. Findings The model forecasts total LHD revenues in 2012 of $170.5 million (in 2010 dollars). By 2014 inflation-adjusted revenues will decline by $8 million, a reduction of 4.7 percent. Because of population growth, per capita real revenues of LHDs are forecast to decline by 6.6 percent between 2012 and 2014. There is a great deal of uncertainty about the future of federal funding in support of local public health. A doubling of the reductions in federal grants scheduled under current law would result in an additional $4.4 million decline in LHD revenues in 2014. Conclusions The impact of the Great Recession continues to haunt LHDs. Multi-year revenue forecasting offers a new financial tool to help LHDs better plan for an environment of declining resources. New revenue sources are needed if sharp drops in public health service delivery are to be avoided. PMID:23531611

10 CFR 904.5 - Revenue requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... into the Colorado River Dam Fund. All receipts from the Project shall be available for payment of the... responsible for the administration of the Colorado River Dam Fund. (b) The electric service revenue of the...(c) of the Adjustment Act and section 1543(c)(2) of the Colorado River Basin Project Act (43 U.S.C...

77 FR 6859 - Proposed Collection; Comment Request for Revenue Procedure 97-22

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-09

... system that either images their paper books and records or transfers their computerized books and records to an electronic storage media, such as an optical disk. The information requested in the revenue... being made to the revenue procedure at this time. Type of Review: Extension of a currently approved...

75 FR 38187 - Proposed Collection; Comment Request for Revenue Procedure 2007-48

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-01

... safe harbor method of accounting for rotable spare parts provided in the proposed revenue procedures... in Accounting Method. Current Actions: There are no changes being made to the revenue procedures at... OMB control number. Books or records relating to a collection of information must be retained as long...

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

PubMed Central

Rocheleau, B; Warren, S

1980-01-01

Little attention has been paid by health planners or researchers to questions of local public finance. However, a review of the literature concerning general revenue sharing (GRS) funds indicated that about $400 million per year from this source is spent on health services and resources. GRS funds, about $6.4 billion per year, are distributed to more than 39,000 State, county, and city governments. The 1976 amendments to the General Revenue Sharing Act eliminated restrictions on the use of the funds, and they can be employed as matching funds for other Federal monies. An exploratory study of the use of GRS funds for health purposes was conducted in several localities, with particular attention to the health systems agencies. Its results confirmed that there are wide variations among localities in the use of revenue-sharing funds to support health services. Also, not only did the health systems agencies' officials have little impact on the allocation of revenue sharing funds, but only in one locale had an HSA official taken a direct role in the budgetary process. Health planners, who were interviewed during the study, described what they considered their agencies' proper role in local budgetary matters. PMID:6775344

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

PubMed

Rocheleau, B; Warren, S

1980-01-01

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

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

PubMed

Di Falco, Salvatore; Zoupanidou, Elisavet

2017-03-01

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

From the front line to the bottom line: building revenue integrity.

PubMed

Britt, John; Adams, Shawn; Snow, Trevor

2015-07-01

To improve trends in accounts receivable and a hospital's bottom line without fear of penalty or repayment, organizations should expand the definition of the revenue cycle team by: Engaging front-line clinical and business personnel. Training personnel to understand the roles they play in revenue integrity. Creating scorecards with measurable goals to promote accountability. Monitoring the outcomes and defining real-time, actionable responses to negative variances.

Accumulate repeat accumulate codes

NASA Technical Reports Server (NTRS)

Abbasfar, A.; Divsalar, D.; Yao, K.

2004-01-01

In this paper we propose an innovative channel coding scheme called Accumulate Repeat Accumulate codes. This class of codes can be viewed as trubo-like codes, namely a double serial concatenation of a rate-1 accumulator as an outer code, a regular or irregular repetition as a middle code, and a punctured accumulator as an inner code.

Simulating Revenue and Expenditure Limit Projections for a Community College in Arizona.

ERIC Educational Resources Information Center

Gose, Frank J.

In 1980, the Constitution of the State of Arizona was amended to establish expenditure limits for a number of political entities, including community colleges. Limits were also established on revenue derived from local tax levies. Concern that limitations on revenue and expenditures could place real constraints on community college operations…

Alcohol industry and government revenue derived from underage drinking by Australian adolescents 2005.

PubMed

Doran, Christopher M; Shakeshaft, Anthony P; Hall, Wayne; Petrie, Dennis

2009-01-01

The purpose of this study was to estimate the revenue gained from consumption of alcohol by adolescents for each beverage type for the year 2005. Secondary analysis of self-reported alcohol use in the 2005 Australian Secondary School Surveys Alcohol and Drug Use. Australia. Over 506,000 adolescents aged between 12 and 17 years (29% of all Australian adolescents) consumed approximately 175.69 million standard drinks in 2005. The total revenue generated by the consumption of these beverages was estimated to be $218 million, of which the government received approximately $107 million or 49% in taxation revenue. Total revenue per underage drinker is estimated at $430.84 with revenue increasing with age. Males tend to spend more on spirits and beer while females spend more on pre-mixed spirits. Females aged 12-15 years spend around $121 per year (or 50% of total expenditure) on pre-mixed spirits compared to females aged 16-17 years old that spend around $257 per year (or 62% of total expenditure) on pre-mixed spirits. The Australian government and the alcohol industry receive substantial financial benefit from the sale of alcoholic beverages to under age drinkers.

47 CFR 32.5083 - Special access revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

.... (a) This account shall include all federally and state tariffed charges assessed for other than end user or switched access charges referred to in Account 5081, End user revenue, and Account 5082... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS...

Contracting to improve your revenue cycle performance.

PubMed

Welter, Terri L; Semko, George A; Miller, Tony; Lauer, Roberta

2007-09-01

The following key drivers of commercial contract variability can have a material effect on your hospital's revenue cycle: Claim form variance. Benefit design. Contract complexity. Coding variance. Medical necessity. Precertification/authorization. Claim adjudication/appeal requirements. Additional documentation requirements. Timeliness of payment. Third-party payer activity.

Biodiesel intercity passenger rail revenue service test.

DOT National Transportation Integrated Search

2013-10-01

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

The Impact of Gaming Revenue on American Indian Education: A Case Study.

ERIC Educational Resources Information Center

Lawton, Stephen B.

This paper reviews historical and legal factors contributing to the development of gaming as a source of tribal revenue, and assesses the impact on education from revenue generated from the Mystic Lake Casino near Minneapolis, Minnesota. Corporate shareholders of the casino are members of the Shakopee Mdewakanton Sioux Community. Although U.S. law…

Carbon dioxide addition to coral reef waters suppresses net community calcification.

PubMed

Albright, Rebecca; Takeshita, Yuichiro; Koweek, David A; Ninokawa, Aaron; Wolfe, Kennedy; Rivlin, Tanya; Nebuchina, Yana; Young, Jordan; Caldeira, Ken

2018-03-22

Coral reefs feed millions of people worldwide, provide coastal protection and generate billions of dollars annually in tourism revenue. The underlying architecture of a reef is a biogenic carbonate structure that accretes over many years of active biomineralization by calcifying organisms, including corals and algae. Ocean acidification poses a chronic threat to coral reefs by reducing the saturation state of the aragonite mineral of which coral skeletons are primarily composed, and lowering the concentration of carbonate ions required to maintain the carbonate reef. Reduced calcification, coupled with increased bioerosion and dissolution, may drive reefs into a state of net loss this century. Our ability to predict changes in ecosystem function and associated services ultimately hinges on our understanding of community- and ecosystem-scale responses. Past research has primarily focused on the responses of individual species rather than evaluating more complex, community-level responses. Here we use an in situ carbon dioxide enrichment experiment to quantify the net calcification response of a coral reef flat to acidification. We present an estimate of community-scale calcification sensitivity to ocean acidification that is, to our knowledge, the first to be based on a controlled experiment in the natural environment. This estimate provides evidence that near-future reductions in the aragonite saturation state will compromise the ecosystem function of coral reefs.

Carbon dioxide addition to coral reef waters suppresses net community calcification

NASA Astrophysics Data System (ADS)

Albright, Rebecca; Takeshita, Yuichiro; Koweek, David A.; Ninokawa, Aaron; Wolfe, Kennedy; Rivlin, Tanya; Nebuchina, Yana; Young, Jordan; Caldeira, Ken

2018-03-01

Coral reefs feed millions of people worldwide, provide coastal protection and generate billions of dollars annually in tourism revenue. The underlying architecture of a reef is a biogenic carbonate structure that accretes over many years of active biomineralization by calcifying organisms, including corals and algae. Ocean acidification poses a chronic threat to coral reefs by reducing the saturation state of the aragonite mineral of which coral skeletons are primarily composed, and lowering the concentration of carbonate ions required to maintain the carbonate reef. Reduced calcification, coupled with increased bioerosion and dissolution, may drive reefs into a state of net loss this century. Our ability to predict changes in ecosystem function and associated services ultimately hinges on our understanding of community- and ecosystem-scale responses. Past research has primarily focused on the responses of individual species rather than evaluating more complex, community-level responses. Here we use an in situ carbon dioxide enrichment experiment to quantify the net calcification response of a coral reef flat to acidification. We present an estimate of community-scale calcification sensitivity to ocean acidification that is, to our knowledge, the first to be based on a controlled experiment in the natural environment. This estimate provides evidence that near-future reductions in the aragonite saturation state will compromise the ecosystem function of coral reefs.

26 CFR 301.6021-1 - Listing by district directors of taxable objects owned by nonresidents of internal revenue...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Listing by district directors of taxable objects owned by nonresidents of internal revenue districts. 301.6021-1 Section 301.6021-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION...

How automation helps steer the revenue cycle process.

PubMed

Colpas, Phil

2013-06-01

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

Tax revenue and inflation rate predictions in Banda Aceh using Vector Error Correction Model (VECM)

NASA Astrophysics Data System (ADS)

Maulia, Eva; Miftahuddin; Sofyan, Hizir

2018-05-01

A country has some important parameters to achieve the welfare of the economy, such as tax revenues and inflation. One of the largest revenues of the state budget in Indonesia comes from the tax sector. Besides, the rate of inflation occurring in a country can be used as one measure, to measure economic problems that the country facing. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the relationship and forecasting tax revenue and inflation rate. VECM (Vector Error Correction Model) was chosen as the method used in this research, because of the data used in the form of multivariate time series data. This study aims to produce a VECM model with optimal lag and to predict the tax revenue and inflation rate of the VECM model. The results show that the best model for data of tax revenue and the inflation rate in Banda Aceh City is VECM with 3rd optimal lag or VECM (3). Of the seven models formed, there is a significant model that is the acceptance model of income tax. The predicted results of tax revenue and the inflation rate in Kota Banda Aceh for the next 6, 12 and 24 periods (months) obtained using VECM (3) are considered valid, since they have a minimum error value compared to other models.

26 CFR 1.614-4 - Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Treatment under the Internal Revenue Code of 1939..., in the case of oil and gas wells. 1.614-4 Section 1.614-4 Internal Revenue INTERNAL REVENUE SERVICE....614-4 Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral...

Determining Greenland Ice Sheet Accumulation Rates from Radar Remote Sensing

NASA Technical Reports Server (NTRS)

Jezek, Kenneth C.

2002-01-01

An important component of NASA's Program for Arctic Regional Climate Assessment (PARCA) is a mass balance investigation of the Greenland Ice Sheet. The mass balance is calculated by taking the difference between the areally Integrated snow accumulation and the net ice discharge of the ice sheet. Uncertainties in this calculation Include the snow accumulation rate, which has traditionally been determined by interpolating data from ice core samples taken from isolated spots across the ice sheet. The sparse data associated with ice cores juxtaposed against the high spatial and temporal resolution provided by remote sensing , has motivated scientists to investigate relationships between accumulation rate and microwave observations as an option for obtaining spatially contiguous estimates. The objective of this PARCA continuation proposal was to complete an estimate of surface accumulation rate on the Greenland Ice Sheet derived from C-band radar backscatter data compiled in the ERS-1 SAR mosaic of data acquired during, September-November, 1992. An empirical equation, based on elevation and latitude, is used to determine the mean annual temperature. We examine the influence of accumulation rate, and mean annual temperature on C-band radar backscatter using a forward model, which incorporates snow metamorphosis and radar backscatter components. Our model is run over a range of accumulation and temperature conditions. Based on the model results, we generate a look-up table, which uniquely maps the measured radar backscatter, and mean annual temperature to accumulation rate. Our results compare favorably with in situ accumulation rate measurements falling within our study area.

26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

26 CFR 1.0-1 - Internal Revenue Code of 1954 and regulations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... INCOME TAXES § 1.0-1 Internal Revenue Code of 1954 and regulations. (a) Enactment of law. The Internal Revenue Code of 1954 which became law upon enactment of Public Law 591, 83d Congress, approved August 16... references. The date of enactment, bill number, public law number, and chapter number, shall be printed as a...

Catamaran Nets

NASA Technical Reports Server (NTRS)

1990-01-01

West Coast Netting, Inc.'s net of Hyperester twine, is made of three strands of fiber twisted together by a company-invented sophisticated twisting machine and process that maintain precisely the same tension on each strand. The resulting twine offers higher strength and improved abrasion resistance. The technology that created the Hyperester supertwine has found spinoff applications, first as an extra-efficient seine for tuna fishing, then as a capture net for law enforcement agencies. The newest one is as a deck for racing catamarans. Hyperester twine net has been used on most of the high performance racing catamarans of recent years, including the America's Cup Challenge boats. They are tough and hold up well in the continual exposure to sunlight and saltwater.

Marine debris accumulation in the Northwestern Hawaiian Islands: an examination of rates and processes.

PubMed

Dameron, Oliver J; Parke, Michael; Albins, Mark A; Brainard, Russell

2007-04-01

Large amounts of derelict fishing gear accumulate and cause damage to shallow coral reefs of the Northwestern Hawaiian Islands (NWHI). To facilitate maintenance of reefs cleaned during 1996-2005 removal efforts, we identify likely high-density debris areas by assessing reef characteristics (depth, benthic habitat type, and energy regime) that influence sub-regional debris accumulation. Previously cleaned backreef and lagoonal reefs at two NWHI locations were resurveyed for accumulated debris using two survey methods. Accumulated debris densities and weights were found to be greater in lagoonal reef areas. Sample weight-based debris densities are extrapolated to similar habitats throughout the NWHI using a spatial 'net habitat' dataset created by generalizing IKONOS satellite derivatives for depth and habitat classification. Prediction accuracy for this dataset is tested using historical debris point data. Annual NWHI debris accumulation is estimated to be 52.0 metric tonnes. For planning purposes, individual NWHI atolls/reefs are allotted a proportion of this total.

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Responsibilities of the Associate Director for Minerals Revenue Management. 201.100 Section 201.100 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT GENERAL Oil and Gas, Onshore § 201.100...

Is Forest Ground and Soil a Net Source or Sink for HONO?

NASA Astrophysics Data System (ADS)

Kim, T.; Kim, K.; Zhou, X.

2017-12-01

Ambient measurements and chamber experiments were conducted at the PROPHET site during the PROPHET-AMOS 2016 field campaign, to investigate the exchange of nitrous acid (HONO) between the forest ground and the atmosphere. HONO concentrations measured at 1.3 m and 10 cm above the ground surface consistently showed positive gradients with height, suggesting that the ground surface was a net sink for HONO. The HONO concentration gradients were significantly more pronounced during rainy and foggy periods than during dry periods, indicating an enhancement of HONO deposition onto the wet ground surface. Significant loss of HONO from the gas phase to the ground surface in an open-bottom chamber supports the argument that forest ground is a net HONO sink via deposition. Despite the ground surface was not a net HONO source, HONO was found to accumulate in the atmosphere within the forest canopy during the first half of the night. Heterogeneous reactions of NO2 on the surfaces of tree trunks and branches is proposed to be responsible for the observed nighttime HONO production.

Application of deconvolution interferometry with both Hi-net and KiK-net data

NASA Astrophysics Data System (ADS)

Nakata, N.

2013-12-01

Application of deconvolution interferometry to wavefields observed by KiK-net, a strong-motion recording network in Japan, is useful for estimating wave velocities and S-wave splitting in the near surface. Using this technique, for example, Nakata and Snieder (2011, 2012) found changed in velocities caused by Tohoku-Oki earthquake in Japan. At the location of the borehole accelerometer of each KiK-net station, a velocity sensor is also installed as a part of a high-sensitivity seismograph network (Hi-net). I present a technique that uses both Hi-net and KiK-net records for computing deconvolution interferometry. The deconvolved waveform obtained from the combination of Hi-net and KiK-net data is similar to the waveform computed from KiK-net data only, which indicates that one can use Hi-net wavefields for deconvolution interferometry. Because Hi-net records have a high signal-to-noise ratio (S/N) and high dynamic resolution, the S/N and the quality of amplitude and phase of deconvolved waveforms can be improved with Hi-net data. These advantages are especially important for short-time moving-window seismic interferometry and deconvolution interferometry using later coda waves.

Factors associated with mosquito net use by individuals in households owning nets in Ethiopia

PubMed Central

2011-01-01

Background Ownership of insecticidal mosquito nets has dramatically increased in Ethiopia since 2006, but the proportion of persons with access to such nets who use them has declined. It is important to understand individual level net use factors in the context of the home to modify programmes so as to maximize net use. Methods Generalized linear latent and mixed models (GLLAMM) were used to investigate net use using individual level data from people living in net-owning households from two surveys in Ethiopia: baseline 2006 included 12,678 individuals from 2,468 households and a sub-sample of the Malaria Indicator Survey (MIS) in 2007 included 14,663 individuals from 3,353 households. Individual factors (age, sex, pregnancy); net factors (condition, age, net density); household factors (number of rooms [2006] or sleeping spaces [2007], IRS, women's knowledge and school attendance [2007 only], wealth, altitude); and cluster level factors (rural or urban) were investigated in univariate and multi-variable models for each survey. Results In 2006, increased net use was associated with: age 25-49 years (adjusted (a) OR = 1.4, 95% confidence interval (CI) 1.2-1.7) compared to children U5; female gender (aOR = 1.4; 95% CI 1.2-1.5); fewer nets with holes (Ptrend = 0.002); and increasing net density (Ptrend < 0.001). Reduced net use was associated with: age 5-24 years (aOR = 0.2; 95% CI 0.2-0.3). In 2007, increased net use was associated with: female gender (aOR = 1.3; 95% CI 1.1-1.6); fewer nets with holes (aOR [all nets in HH good] = 1.6; 95% CI 1.2-2.1); increasing net density (Ptrend < 0.001); increased women's malaria knowledge (Ptrend < 0.001); and urban clusters (aOR = 2.5; 95% CI 1.5-4.1). Reduced net use was associated with: age 5-24 years (aOR = 0.3; 95% CI 0.2-0.4); number of sleeping spaces (aOR [per additional space] = 0.6, 95% CI 0.5-0.7); more old nets (aOR [all nets in HH older than 12 months] = 0.5; 95% CI 0.3-0.7); and increasing household altitude

75 FR 8817 - Annual Submission of Tax Information for Use in the Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-26

...] Annual Submission of Tax Information for Use in the Revenue Shortfall Allocation Method ACTION: Final... average State tax rate for use in the Revenue Shortfall Allocation Method (RSAM). RSAM is one of three... Revenue Shortfall Allocation Method, STB Ex Parte No. 646 (Sub-No. 2) (STB served May 11, 2009) (RSAM...

49 CFR 1242.45 - Passenger and other revenue equipment (account XX-27-45).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Passenger and other revenue equipment (account XX-27-45). 1242.45 Section 1242.45 Transportation Other Regulations Relating to Transportation... RAILROADS 1 Operating Expenses-Equipment § 1242.45 Passenger and other revenue equipment (account XX-27-45...

Entrepreneurship in the Community College: Revenue Diversification.

ERIC Educational Resources Information Center

Brightman, Richard W.

1989-01-01

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

Potential revenue sources for Virginia's transportation safety programs : review of Virginia's revenue sources and a survey of other states : final report.

DOT National Transportation Integrated Search

1992-01-01

Fearful that inflation and the gradual erosion of federal support for highway safety programs were undermining Virginia's historic position of national leadership in highway safety; management directed a study of potential sources of new revenue for ...

Revenue and Expenses of Ontario Universities, 1980-81. Volume II--Affiliated and Federated Colleges and Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto. Research Div.

Data on the total 1980-81 revenue and expenses of 22 Canadian colleges and universities affiliated or federated with the provincially assisted universities of Ontario are presented. Information is provided on: total actual revenue and expenses by type of general fund and excess of revenue over expenses before and after appropriations, actual…

Revenue and Expenses of Ontario Universities, 1981-82. Volume II, Affiliated and Federated Colleges and Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto. Research Div.

Data for 1981-1982 on revenues and expenses of the affiliated and federated colleges and universities of Ontario, Canada, are presented for each institution and on a consolidated basis. Statistical tables cover: total actual revenue and expense by type of general fund and excess of revenue over expense before and after appropriations; actual…

Diversion of Airport Revenue Dade County Aviation Department

DOT National Transportation Integrated Search

1997-06-25

On February 13, 1996, the Federal Aviation Administration (FAA) Orlando : Airports District Office requested the Office of Inspector General to make an audit of airport revenue at the Dade County Aviation Department. The audit objective was to determ...

30 CFR 285.542 - What makes a State eligible for payment of revenues?

Code of Federal Regulations, 2011 CFR

2011-07-01

... revenues? 285.542 Section 285.542 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, REGULATION, AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE... the project area of a qualified project. A State is not eligible for revenue sharing if all parts of...

HEALTHY study school food service revenue and expense report.

PubMed

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

2012-09-01

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

HEALTHY Study School Food Service Revenue and Expense Report

PubMed Central

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

2013-01-01

BACKGROUND Food service directors have a concern that federal reimbursement is not meeting the demands of increasing costs of healthier meals. The purpose of this article is to report the food option changes and the annual revenues and expenses of the school food service environment. METHODS The HEALTHY study was a 3-year (2006 to 2009) randomized, cluster-designed trial conducted in 42 middle schools at 7 field centers. The schools selected had at least 50% of students who were eligible for free or reduced-price lunch or who belonged to a minority group. A randomly assigned half of the HEALTHY schools received a school health intervention program consisting of 4 integrated components: nutrition, physical activity, behavioral knowledge and skills, and social marketing. The nutrition component consisted of changing the meal plans to meet 5 nutrition goals. Revenue and expense data were collected from income statements, federal meal records, à la carte sale sheets, school store sale sheets, donated money/food records, and vending machines. RESULTS Although more intervention schools reached the nutritional goals than control schools, revenues and expenses were not significantly different between groups. CONCLUSION The HEALTHY study showed no adverse effect of school food policies on food service finances. PMID:22882105

Alaska Department of Revenue - Alaska Film Office

Science.gov Websites

State Employees Alaska Film Office Alaska Film Office State of Alaska HOME CREDIT PROGRAM PUBLIC REPORTING CPA ECONOMIC DEVELOPMENT CONTACT US State of Alaska > Department of Revenue > Alaska Film Office > Text Size: A+ | A- | A Text Only Effective July 1, 2015, the film production incentive

76 FR 64341 - Big Sandy Pipeline, LLC; Notice of Cost and Revenue Study

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-18

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. CP06-275-003] Big Sandy Pipeline, LLC; Notice of Cost and Revenue Study Take notice that on April 8, 2011, Big Sandy Pipeline, LLC filed its cost and revenue study in compliance with the Commission's November 15, 2006 Order Issuing...

47 CFR 32.5100 - Long distance message revenue.

Code of Federal Regulations, 2013 CFR

2013-10-01

... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100..., signaling, remote metering, and supervisory services. (2) Private network circuits and facilities (including..., supervisory control, miscellaneous signaling and channels furnished for the purpose of extending customer...

47 CFR 32.5100 - Long distance message revenue.

Code of Federal Regulations, 2012 CFR

2012-10-01

... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100..., signaling, remote metering, and supervisory services. (2) Private network circuits and facilities (including..., supervisory control, miscellaneous signaling and channels furnished for the purpose of extending customer...

Interspecific resource competition effects on fisheries revenue.

PubMed

van de Wolfshaar, Karen E; Schellekens, Tim; Poos, Jan-Jaap; van Kooten, Tobias

2012-01-01

In many fisheries multiple species are simultaneously caught while stock assessments and fishing quota are defined at species level. Yet species caught together often share habitat and resources, resulting in interspecific resource competition. The consequences of resource competition on population dynamics and revenue of simultaneously harvested species has received little attention due to the historical single stock approach in fisheries management. Here we present the results of a modelling study on the interaction between resource competition of sole (Solea solea) and slaice (Pleuronectus platessa) and simultaneous harvesting of these species, using a stage-structured population model. Three resources were included of which one is shared with a varied competition intensity. We find that plaice is the better competitor of the two species and adult plaice are more abundant than adult sole. When competition is high sole population biomass increases with increasing fishing effort prior to plaice extinction. As a result of this increase in the sole population, the revenue of the stocks combined as function of effort becomes bimodal with increasing resource competition. When considering a single stock quota for sole, its recovery with increasing effort may result in even more fishing effort that would drive the plaice population to extinction. When sole and plaice compete for resources the highest revenue is obtained at effort levels at which plaice is extinct. Ignoring resource competition promotes overfishing due to increasing stock of one species prior to extinction of the other species. Consequently, efforts to mitigate the decline in one species will not be effective if increased stock in the other species leads to increased quota. If a species is to be protected against extinction, management should not only be directed at this one species, but all species that compete with it for resource as well.

78 FR 22036 - Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-12

... Revenue Procedure 2011- 34, Rules for Certain Rental Real Estate Activities AGENCY: Internal Revenue..., Rules for Certain Rental Real Estate Activities. DATES: Written comments should be received on or before... INFORMATION: Title: Revenue Procedure 2011-34 Rules for Certain Rental Real Estate Activities. OMB Number...

Securing revenue through improved managed care compliance.

PubMed

Lomicka, Edward W

2002-09-01

Providers risk losing significant revenue when managed care contractual obligations go unmet. Contracts should identify claim payment expectations and limit administrative responsibilities tied to nonroutine services. Multidepartmental cooperation is needed to ensure compliance before, during, and after service delivery. Providers should employ technology to manage data related to copayment requirements, claims appeals, and patient eligibility.

77 FR 30350 - Airport Improvement Program (AIP) Use of Mineral Revenue at Certain Airports

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-22

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration [Docket No. FAA-2012-0547] Airport Improvement Program (AIP) Use of Mineral Revenue at Certain Airports AGENCY: Federal Aviation Administration... Administrator of the Federal Aviation Administration (FAA) to declare certain revenue derived from or generated...

Capping the cost of compliance with the Kyoto Protocol and recycling revenues into land-use projects.

PubMed

Schlamadinger, B; Obersteiner, M; Michaelowa, A; Grubb, M; Azar, C; Yamagata, Y; Goldberg, D; Read, P; Kirschbaum, M U; Fearnside, P M; Sugiyama, T; Rametsteiner, E; Böswald, K

2001-07-14

There is the concern among some countries that compliance costs with commitments under the Kyoto Protocol may be unacceptably high. There is also the concern that technical difficulties with the inclusion of land use, land-use change, and forestry activities in non-Annex I countries might lead to an effective exclusion of such activities from consideration under the Protocol. This paper is proposing a mechanism that addresses both these concerns. In essence, it is suggested that parties should be able to purchase fixed-price offset certificates if they feel they cannot achieve compliance through other means alone, such as by improved energy efficiency, increased use of renewable energy, or use of the flexible mechanisms in the Kyoto Protocol. These offset certificates would act as a price cap for the cost of compliance for any party to the Protocol. Revenues from purchase of the offset certificates would be directed to forest-based activities in non-Annex I countries such as forest protection that may carry multiple benefits including enhancing net carbon sequestration.

Financial impact of hand surgery programs on academic medical centers.

PubMed

Hasan, Jafar S; Chung, Kevin C; Storey, Amy F; Bolg, Mary L; Taheri, Paul A

2007-02-01

This study analyzes the financial performance of hand surgery in the Department of Surgery at the University of Michigan. This analysis can serve as a reference for other medical centers in the financial evaluation of a hand surgery program. Fiscal year 2004 billing records for all patients (n = 671) who underwent hand surgery procedures were examined. The financial data were separated into professional revenues and costs (relating to the hand surgery program in the Section of Plastic Surgery) and into facility revenues and costs (relating to the overall University of Michigan Health System). Professional net revenue was calculated by applying historical collection rates to procedural and clinic charges. Facility revenue was calculated by applying historical collection rates to the following charge categories: inpatient/operating room, clinic facility, neurology/electromyography, radiology facilities, and occupational therapy. Total professional costs were calculated by adding direct costs and allocated overhead costs. Facility costs were obtained from the hospital's cost accounting system. Professional and facility incomes were calculated by subtracting costs from revenues. The net professional revenue and total costs were 1,069,836 and 1,027,421 dollars, respectively. Professional operating income was 42,415 dollars, or 3.96 percent of net professional revenue. Net facility revenue and total costs were 5,500,606 and 4,592,534 dollars, respectively. Facility operating income was 908,071 dollars, or 16.51 percent of net facility revenues. While contributing to the academic mission of the institution, hand surgery is financially rewarding for the Department of Surgery. In addition, hand surgery activity contributes substantially to the financial well-being of the academic medical center.

In vitro fatty acid enrichment of macrophages alters inflammatory response and net cholesterol accumulation

PubMed Central

Wang, Shu; Wu, Dayong; Lamon-Fava, Stefania; Matthan, Nirupa R.; Honda, Kaori L.; Lichtenstein, Alice H.

2010-01-01

Dietary long-chain PUFA, both n-3 and n-6, have unique benefits with respect to CVD risk. The aim of the present study was to determine the mechanisms by which n-3 PUFA (EPA, DHA) and n-6 PUFA (linoleic acid (LA), arachidonic acid (AA)) relative to SFA (myristic acid (MA), palmitic acid (PA)) alter markers of inflammation and cholesterol accumulation in macrophages (MΦ). Cells treated with AA and EPA elicited significantly less inflammatory response than control cells or those treated with MA, PA and LA, with intermediate effects for DHA, as indicated by lower levels of mRNA and secretion of TNFα, IL-6 and monocyte chemoattractant protein-1. Differences in cholesterol accumulation after exposure to minimally modified LDL were modest. AA and EPA resulted in significantly lower MΦ scavenger receptor 1 mRNA levels relative to control or MA-, PA-, LA- and DHA-treated cells, and ATP-binding cassette A1 mRNA levels relative to control or MA-, PA- and LA-treated cells. These data suggest changes in the rate of bidirectional cellular cholesterol flux. In summary, individual long-chain PUFA have differential effects on inflammatory response and markers of cholesterol flux in MΦ which are not related to the n position of the first double bond, chain length or degree of saturation. PMID:19660150

47 CFR 32.5100 - Long distance message revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5100... terminate beyond the basic service area of the originating wire center and are individually priced. This..., supervisory control, miscellaneous signaling and channels furnished for the purpose of extending customer...

49 CFR 1242.48 - Work and other non-revenue equipment (account XX-27-47).

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 9 2010-10-01 2010-10-01 false Work and other non-revenue equipment (account XX... RAILROADS 1 Operating Expenses-Equipment § 1242.48 Work and other non-revenue equipment (account XX-27-47...—other (account XX-19-06). ...

Enhancing the revenue cycle experience for patients.

PubMed

Consolver, Patti; Phillips, Scott

2014-09-01

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

76 FR 13449 - Proposed Collection; Comment Request for Revenue Procedure 2009-41 (Rev. Proc. 2002-59 Is...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-11

... Classification Elections. DATES: Written comments should be received on or before May 10, 2011 to be assured of... Classification Elections. OMB Number: 1545-1771. Revenue Procedure Number: Revenue Procedure 2009-41. (Rev. Proc... Internal Revenue Code for an eligible entity that requests relief for a late classification election filed...

Impact of stand diameter and product markets on revenue gains from multiproduct harvesting

Treesearch

John E. Baumgras; Chris B. LeDoux

1988-01-01

Data from 113 sample thinning plots and a microcomputer program called APTHIN were used to demonstrate the impact of mean stand diameter and product markets on revenue gains from multiproduct versus single-product pulpwood harvests in poletimber and small sawtimber stands of Appalachian hardwoods. The analysis of revenue gains included product mix as a function of the...

Strategic hospital alliances: impact on financial performance.

PubMed

Clement, J P; McCue, M J; Luke, R D; Bramble, J D; Rossiter, L F; Ozcan, Y A; Pai, C W

1997-01-01

Acute care hospitals have increasingly been forming local strategic hospital alliances (SHAs), which consume considerable resources in forming and may affect the competitiveness of provider markets. This research shows that SHAs and market factors, which have been perceived to be threats to hospitals, are related to hospitals' financial performance. Among the findings are that SHA members have higher net revenues but that they are not more effective at cost control. Nor do the higher net revenues result in higher cash flow. However, increasing SHA penetration in a market is related to lower net revenues per case. In addition, the penetration of private health maintenance organizations in markets is associated with lower revenues and expenses.

Bi-directional transition nets

NASA Astrophysics Data System (ADS)

Staines, Anthony Spiteri

2017-06-01

Ordinary Petri nets are forward directed transition systems. Modern transition systems events and event flows are reversible. Hence modeling structures that reflect this are important. The creation of a bi-directional Petri net extends the modeling power of Petri nets. This work presents the successful implementation of a bi-directional transition net. Some toy examples in comparison to Petri nets are given showing the increased modeling power in a compacted form. The results show some interesting findings on how the expressive power of these structures has been increased.

76 FR 2852 - Rewards and Awards for Information Relating to Violations of Internal Revenue Laws

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-18

... punishment persons guilty of violating the internal revenue laws or conniving at the same. Section 7623(b... and punishment persons guilty of violating the internal revenue laws or conniving at the same, the IRS...

Net Gains

ERIC Educational Resources Information Center

Fielker, David

2008-01-01

The Easter conference 2008 had several activities which for the author raised the same questions on cube nets in some work with eight-year-olds some time ago. In this article, the author muses on some problems from the Easter conference regarding nets of shapes. (Contains 1 note.)

Net Zero Water Update

DTIC Science & Technology

2011-05-12

www.epa.gov/nrmrl/pubs/600r09048/600r09048.pdf • http://www.epa.gov/awi/res_rehabilitation.html Net Zero Waste • http://www.army.mil/-news/2011/02...24/52403-net- zero - waste -goal-becoming-a-reality- at-jblm/ • http://www.operationfree.net/2011/04/11/u-s-army-looks-to-net- zero - waste / 27

14 CFR 158.35 - Extension of time to submit application to use PFC revenue.

Code of Federal Regulations, 2010 CFR

2010-01-01

... use PFC revenue. 158.35 Section 158.35 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.35 Extension of time to submit application to use PFC revenue. (a) A public agency may request an...

14 CFR 158.35 - Extension of time to submit application to use PFC revenue.

Code of Federal Regulations, 2013 CFR

2013-01-01

... use PFC revenue. 158.35 Section 158.35 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.35 Extension of time to submit application to use PFC revenue. (a) A public agency may request an...

14 CFR 158.35 - Extension of time to submit application to use PFC revenue.

Code of Federal Regulations, 2011 CFR

2011-01-01

... use PFC revenue. 158.35 Section 158.35 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.35 Extension of time to submit application to use PFC revenue. (a) A public agency may request an...

14 CFR 158.35 - Extension of time to submit application to use PFC revenue.

Code of Federal Regulations, 2014 CFR

2014-01-01

... use PFC revenue. 158.35 Section 158.35 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.35 Extension of time to submit application to use PFC revenue. (a) A public agency may request an...

14 CFR 158.35 - Extension of time to submit application to use PFC revenue.

Code of Federal Regulations, 2012 CFR

2012-01-01

... use PFC revenue. 158.35 Section 158.35 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) Application and Approval § 158.35 Extension of time to submit application to use PFC revenue. (a) A public agency may request an...

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

PubMed

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

2015-09-08

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

Experiments and simulation of a net closing mechanism for tether-net capture of space debris

NASA Astrophysics Data System (ADS)

Sharf, Inna; Thomsen, Benjamin; Botta, Eleonora M.; Misra, Arun K.

2017-10-01

This research addresses the design and testing of a debris containment system for use in a tether-net approach to space debris removal. The tether-net active debris removal involves the ejection of a net from a spacecraft by applying impulses to masses on the net, subsequent expansion of the net, the envelopment and capture of the debris target, and the de-orbiting of the debris via a tether to the chaser spacecraft. To ensure a debris removal mission's success, it is important that the debris be successfully captured and then, secured within the net. To this end, we present a concept for a net closing mechanism, which we believe will permit consistently successful debris capture via a simple and unobtrusive design. This net closing system functions by extending the main tether connecting the chaser spacecraft and the net vertex to the perimeter and around the perimeter of the net, allowing the tether to actuate closure of the net in a manner similar to a cinch cord. A particular embodiment of the design in a laboratory test-bed is described: the test-bed itself is comprised of a scaled-down tether-net, a supporting frame and a mock-up debris. Experiments conducted with the facility demonstrate the practicality of the net closing system. A model of the net closure concept has been integrated into the previously developed dynamics simulator of the chaser/tether-net/debris system. Simulations under tether tensioning conditions demonstrate the effectiveness of the closure concept for debris containment, in the gravity-free environment of space, for a realistic debris target. The on-ground experimental test-bed is also used to showcase its utility for validating the dynamics simulation of the net deployment, and a full-scale automated setup would make possible a range of validation studies of other aspects of a tether-net debris capture mission.

24 CFR 990.305 - Retention of excess revenues.

Code of Federal Regulations, 2010 CFR

2010-04-01

... business enterprises that employ residents of public housing, or acquiring additional dwelling units for... Resident Management Corporations (RMCs) § 990.305 Retention of excess revenues. (a) Any income generated by an RMC that exceeds the income estimated for the income categories specified in the RMC's management...

Carbon allocation and accumulation in conifers

DOE Office of Scientific and Technical Information (OSTI.GOV)

Gower, S.T.; Isebrands, J.G.; Sheriff, D.W.

1995-07-01

Forests cover approximately 33% of the land surface of the earth, yet they are responsible for 65% of the annual carbon (C) accumulated by all terrestrial biomes. In general, total C content and net primary production rates are greater for forests than for other biomes, but C budgets differ greatly among forests. Despite several decades of research on forest C budgets, there is still an incomplete understanding of the factors controlling C allocation. Yet, if we are to understand how changing global events such as land use, climate change, atmospheric N deposition, ozone, and elevated atmospheric CO{sub 2} affect themore » global C budget, a mechanistic understanding of C assimilation, partitioning, and allocation is necessary. The objective of this chapter is to review the major factors that influence C allocation and accumulation in conifer trees and forests. In keeping with the theme of this book, we will focus primarily on evergreen conifers. However, even among evergreen conifers, leaf, canopy, and stand-level C and nutrient allocation patterns differ, often as a function of leaf development and longevity. The terminology related to C allocation literature is often inconsistent, confusing and inadequate for understanding and integrating past and current research. For example, terms often used synonymously to describe C flow or movement include translocation, transport, distribution, allocation, partitioning, apportionment, and biomass allocation. A common terminology is needed because different terms have different meanings to readers. In this paper we use C allocation, partitioning, and accumulation according to the definitions of Dickson and Isebrands (1993). Partitioning is the process of C flow into and among different chemical, storage, and transport pools. Allocation is the distribution of C to different plant parts within the plant (i.e., source to sink). Accumulation is the end product of the process of C allocation.« less

76 FR 40448 - 2010 Tax Information for Use in the Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-08

... Information for Use in the Revenue Shortfall Allocation Method AGENCY: Surface Transportation Board. ACTION... Railroads (AAR), for use in the Revenue Shortfall Allocation Method (RSAM). DATES: Comments are due by... Allocation Method, EP 646 (Sub-No. 2) (STB served Nov. 21, 2008). RSAM is intended to measure the average...

49 CFR Schedule F to Subpart B of... - Affiliate Revenue Data for Services Rendered

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 8 2010-10-01 2010-10-01 false Affiliate Revenue Data for Services Rendered F...—Affiliate Revenue Data for Services Rendered [Dollars in thousands] () Greyhound Lines, Inc. () Trailways combined () All study carriers Line No. and Item (a) Calendar year 19__ (b) Calender year 19__ (c) Base...

A biologically inspired variable-pH strategy for enhancing short-chain fatty acids (SCFAs) accumulation in maize straw fermentation.

PubMed

Meng, Yao; Mumme, Jan; Xu, Heng; Wang, Kaijun

2016-02-01

This study investigates the feasibility of varying the pH to enhance the accumulation of short-chain fatty acids (SCFAs) in the in vitro fermentation of maize straw. The corresponding hydrolysis rate and the net SCFA yield increased as inoculum ratio (VSinoculum/VSsubstrate) increased from 0.09 to 0.79. The pH were maintained at 5.3, 5.8, 6.3, 6.8, 7.3, and 7.8, respectively. A neutral pH of approximately 6.8 was optimal for hydrolysis. The net SCFA yield decreased by 34.9% for a pH of less than 5.8, but remained constant at approximately 721±5mg/gvs for a pH between 5.8 and 7.8. In addition, results were obtained for variable and constant pH levels at initial substrate concentrations of 10, 30 and 50g/L. A variable pH increased the net SCFA yield by 23.6%, 29.0%, and 36.6% for concentrations of 10, 30 and 50g/L. Therefore, a variable pH enhanced SCFA accumulation in maize straw fermentation. Copyright © 2015 Elsevier Ltd. All rights reserved.

Pull-Up Nets

ERIC Educational Resources Information Center

Meenan, Liz

2008-01-01

When the author began teaching, she always hit a problem when it came to 3D shapes. She wanted the pupils to get a feel for them, and she would get them to make the shapes from their nets. The pupils would first try to visualize how the 2D nets could become 3D shapes and then they would physically fold the nets into the shapes for themselves.…

Long-Term Prediction of Emergency Department Revenue and Visitor Volume Using Autoregressive Integrated Moving Average Model

PubMed Central

Chen, Chieh-Fan; Ho, Wen-Hsien; Chou, Huei-Yin; Yang, Shu-Mei; Chen, I-Te; Shi, Hon-Yi

2011-01-01

This study analyzed meteorological, clinical and economic factors in terms of their effects on monthly ED revenue and visitor volume. Monthly data from January 1, 2005 to September 30, 2009 were analyzed. Spearman correlation and cross-correlation analyses were performed to identify the correlation between each independent variable, ED revenue, and visitor volume. Autoregressive integrated moving average (ARIMA) model was used to quantify the relationship between each independent variable, ED revenue, and visitor volume. The accuracies were evaluated by comparing model forecasts to actual values with mean absolute percentage of error. Sensitivity of prediction errors to model training time was also evaluated. The ARIMA models indicated that mean maximum temperature, relative humidity, rainfall, non-trauma, and trauma visits may correlate positively with ED revenue, but mean minimum temperature may correlate negatively with ED revenue. Moreover, mean minimum temperature and stock market index fluctuation may correlate positively with trauma visitor volume. Mean maximum temperature, relative humidity and stock market index fluctuation may correlate positively with non-trauma visitor volume. Mean maximum temperature and relative humidity may correlate positively with pediatric visitor volume, but mean minimum temperature may correlate negatively with pediatric visitor volume. The model also performed well in forecasting revenue and visitor volume. PMID:22203886

Long-term prediction of emergency department revenue and visitor volume using autoregressive integrated moving average model.

PubMed

Chen, Chieh-Fan; Ho, Wen-Hsien; Chou, Huei-Yin; Yang, Shu-Mei; Chen, I-Te; Shi, Hon-Yi

2011-01-01

This study analyzed meteorological, clinical and economic factors in terms of their effects on monthly ED revenue and visitor volume. Monthly data from January 1, 2005 to September 30, 2009 were analyzed. Spearman correlation and cross-correlation analyses were performed to identify the correlation between each independent variable, ED revenue, and visitor volume. Autoregressive integrated moving average (ARIMA) model was used to quantify the relationship between each independent variable, ED revenue, and visitor volume. The accuracies were evaluated by comparing model forecasts to actual values with mean absolute percentage of error. Sensitivity of prediction errors to model training time was also evaluated. The ARIMA models indicated that mean maximum temperature, relative humidity, rainfall, non-trauma, and trauma visits may correlate positively with ED revenue, but mean minimum temperature may correlate negatively with ED revenue. Moreover, mean minimum temperature and stock market index fluctuation may correlate positively with trauma visitor volume. Mean maximum temperature, relative humidity and stock market index fluctuation may correlate positively with non-trauma visitor volume. Mean maximum temperature and relative humidity may correlate positively with pediatric visitor volume, but mean minimum temperature may correlate negatively with pediatric visitor volume. The model also performed well in forecasting revenue and visitor volume.

Revenue-sharing clubs provide economic insurance and incentives for sustainability in common-pool resource systems.

PubMed

Tilman, Andrew R; Levin, Simon; Watson, James R

2018-06-05

Harvesting behaviors of natural resource users, such as farmers, fishermen and aquaculturists, are shaped by season-to-season and day-to-day variability, or in other words risk. Here, we explore how risk-mitigation strategies can lead to sustainable use and improved management of common-pool natural resources. Over-exploitation of unmanaged natural resources, which lowers their long-term productivity, is a central challenge facing societies. While effective top-down management is a possible solution, it is not available if the resource is outside the jurisdictional bounds of any management entity, or if existing institutions cannot effectively impose sustainable-use rules. Under these conditions, alternative approaches to natural resource governance are required. Here, we study revenue-sharing clubs as a mechanism by which resource users can mitigate their income volatility and importantly, as a co-benefit, are also incentivized to reduce their effort, leading to reduced over-exploitation and improved resource governance. We use game theoretic analyses and agent-based modeling to determine the conditions in which revenue-sharing can be beneficial for resource management as well as resource users. We find that revenue-sharing agreements can emerge and lead to improvements in resource management when there is large variability in production/revenue and when this variability is uncorrelated across members of the revenue-sharing club. Further, we show that if members of the revenue-sharing collective can sell their product at a price premium, then the range of ecological and economic conditions under which revenue-sharing can be a tool for management greatly expands. These results have implications for the design of bottom-up management, where resource users themselves are incentivized to operate in ecologically sustainable and economically advantageous ways. Copyright © 2018 Elsevier Ltd. All rights reserved.

The affordable care act and family planning services: the effect of optional medicaid expansion on safety net programs.

PubMed

Lanese, Bethany G; Oglesby, Willie H

2016-01-01

Title X of the Public Health Service Act provides funding for a range of reproductive health services, with a priority given to low-income persons. Now that many of these services are provided to larger numbers of people with low-income since the passage of the Affordable Care Act and Medicaid expansion, questions remain on the continued need for the Title X program. The current project highlights the importance of these safety net programs. To help inform this policy issue, research was conducted to examine the revenue and service changes for Title X per state and compare those findings to the states' Medicaid expansion and demographics. The dataset include publicly available data from 2013 and 2014 Family Planning Annual Reports (FPAR). Paired samples differences of means t-tests were then used to compare the means of family planning participation rates for 2013 and 2014 across the different categories for Medicaid expansion states and non-expansion states. The ACA has had an impact on Title X services, but the link is not as direct as previously thought. The findings indicate that all states' Title X funded clinics lost revenue; however, expansion states fared better than non-expansion states. While the general statements from the FPAR National surveys certainly are supported in that Title X providers have decreased in number and scope of services, which has led to the decrease in total clients, these variations are not evenly applied across the states. The ACA has very likely had an impact on Title X services, but the link is not as obvious as previously thought. Title X funded clinics have helped increase access to health insurance at a greater rate in expansion states than non-expansion states. There was much concern from advocates that with the projected increased revenue from Medicaid and private insurance, that Title X programs could be deemed unnecessary. However, this revenue increase has yet to actually pan out. Title X still helps fill a much needed

Updates to Indiana fuel tax and registration revenue projections.

DOT National Transportation Integrated Search

2012-09-01

Highway revenues both at the federal and state levels have failed to keep up with expected investments required for infrastructure : preservation and improvement. The reasons for this trend include the increasing fuel efficiency of vehicles, slowing ...

18 CFR 367.1730 - Account 173, Accrued revenues.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 173, Accrued revenues. 367.1730 Section 367.1730 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY... POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO...

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

Code of Federal Regulations, 2010 CFR

2010-10-01

... provide a data base for the continuing evaluation of the validity and usefulness of the “study carrier... 49 Transportation 8 2010-10-01 2010-10-01 false Class I Participating Carriers' Revenue Data A...—Class I Participating Carriers' Revenue Data [Dollars in thousands] Line No. and carrier annual report...

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

Code of Federal Regulations, 2012 CFR

2012-10-01

... provide a data base for the continuing evaluation of the validity and usefulness of the “study carrier... 49 Transportation 8 2012-10-01 2012-10-01 false Class I Participating Carriers' Revenue Data A...—Class I Participating Carriers' Revenue Data [Dollars in thousands] Line No. and carrier annual report...

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

Code of Federal Regulations, 2013 CFR

2013-10-01

... provide a data base for the continuing evaluation of the validity and usefulness of the “study carrier... 49 Transportation 8 2013-10-01 2013-10-01 false Class I Participating Carriers' Revenue Data A...—Class I Participating Carriers' Revenue Data [Dollars in thousands] Line No. and carrier annual report...

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

Code of Federal Regulations, 2014 CFR

2014-10-01

... provide a data base for the continuing evaluation of the validity and usefulness of the “study carrier... 49 Transportation 8 2014-10-01 2014-10-01 false Class I Participating Carriers' Revenue Data A...—Class I Participating Carriers' Revenue Data [Dollars in thousands] Line No. and carrier annual report...

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

Code of Federal Regulations, 2011 CFR

2011-10-01

... provide a data base for the continuing evaluation of the validity and usefulness of the “study carrier... 49 Transportation 8 2011-10-01 2011-10-01 false Class I Participating Carriers' Revenue Data A...—Class I Participating Carriers' Revenue Data [Dollars in thousands] Line No. and carrier annual report...

Preferential Osmolyte Accumulation: a Mechanism of Osmotic Stress Adaptation in Diazotrophic Bacteria

PubMed Central

Madkour, Magdy A.; Smith, Linda Tombras; Smith, Gary M.

1990-01-01

A common cellular mechanism of osmotic-stress adaptation is the intracellular accumulation of organic solutes (osmolytes). We investigated the mechanism of osmotic adaptation in the diazotrophic bacteria Azotobacter chroococcum, Azospirillum brasilense, and Klebsiella pneumoniae, which are adversely affected by high osmotic strength (i.e., soil salinity and/or drought). We used natural-abundance 13C nuclear magnetic resonance spectroscopy to identify all the osmolytes accumulating in these strains during osmotic stress generated by 0.5 M NaCl. Evidence is presented for the accumulation of trehalose and glutamate in Azotobacter chroococcum ZSM4, proline and glutamate in Azospirillum brasilense SHS6, and trehalose and proline in K. pneumoniae. Glycine betaine was accumulated in all strains grown in culture media containing yeast extract as the sole nitrogen source. Alternative nitrogen sources (e.g., NH4Cl or casamino acids) in the culture medium did not result in measurable glycine betaine accumulation. We suggest that the mechanism of osmotic adaptation in these organisms entails the accumulation of osmolytes in hyperosmotically stressed cells resulting from either enhanced uptake from the medium (of glycine betaine, proline, and glutamate) or increased net biosynthesis (of trehalose, proline, and glutamate) or both. The preferred osmolyte in Azotobacter chroococcum ZSM4 shifted from glutamate to trehalose as a consequence of a prolonged osmotic stress. Also, the dominant osmolyte in Azospirillum brasilense SHS6 shifted from glutamate to proline accumulation as the osmotic strength of the medium increased. PMID:16348295

Modification of Sunlight Radiation through Colored Photo-Selective Nets Affects Anthocyanin Profile in Vaccinium spp. Berries.

PubMed

Zoratti, Laura; Jaakola, Laura; Häggman, Hely; Giongo, Lara

2015-01-01

In recent years, the interest on the effects of the specific wavelengths of the light spectrum on growth and metabolism of plants has been increasing markedly. The present study covers the effect of modified sunlight conditions on the accumulation of anthocyanin pigments in two Vaccinium species: the European wild bilberry (V. myrtillus L.) and the cultivated highbush blueberry (V. corymbosum L.). The two Vaccinium species were grown in the same test field in the Alps of Trentino (Northern Italy) under modified light environment. The modification of sunlight radiation was carried out in field, through the use of colored photo-selective nets throughout the berry ripening during two consecutive growing seasons. The anthocyanin profile was then assessed in berries at ripeness. The results indicated that the light responses of the two Vaccinium species studied were different. Although both studied species are shade-adapted plants, 90% shading of sunlight radiation was beneficial only for bilberry plants, which accumulated the highest content of anthocyanins in both seasons. The same condition, instead, was not favorable for blueberries, whose maturation was delayed for at least two weeks, and anthocyanin accumulation was significantly decreased compared to berries grown under sunlight conditions. Moreover, the growing season had strong influence on the anthocyanin accumulation in both species, in relation to temperature flow and sunlight spectra composition during the berry ripening period. Our results suggest that the use of colored photo-selective nets may be a complementary agricultural practice for cultivation of Vaccinium species. However, further studies are needed to analyze the effect of the light spectra modifications to other nutritional properties, and to elucidate the molecular mechanisms behind the detected differences between the two relative Vaccinium species.

ROOT.NET: Using ROOT from .NET languages like C# and F#

NASA Astrophysics Data System (ADS)

Watts, G.

2012-12-01

ROOT.NET provides an interface between Microsoft's Common Language Runtime (CLR) and .NET technology and the ubiquitous particle physics analysis tool, ROOT. ROOT.NET automatically generates a series of efficient wrappers around the ROOT API. Unlike pyROOT, these wrappers are statically typed and so are highly efficient as compared to the Python wrappers. The connection to .NET means that one gains access to the full series of languages developed for the CLR including functional languages like F# (based on OCaml). Many features that make ROOT objects work well in the .NET world are added (properties, IEnumerable interface, LINQ compatibility, etc.). Dynamic languages based on the CLR can be used as well, of course (Python, for example). Additionally it is now possible to access ROOT objects that are unknown to the translation tool. This poster will describe the techniques used to effect this translation, along with performance comparisons, and examples. All described source code is posted on the open source site CodePlex.

Phase accumulation tracking algorithm for effective index retrieval of fishnet metamaterials and other resonant guided wave networks

NASA Astrophysics Data System (ADS)

Feigenbaum, Eyal; Hiszpanski, Anna M.

2017-07-01

A phase accumulation tracking (PAT) algorithm is proposed and demonstrated for the retrieval of the effective index of fishnet metamaterials (FMMs) in order to avoid the multi-branch uncertainty problem. This algorithm tracks the phase and amplitude of the dominant propagation mode across the FMM slab. The suggested PAT algorithm applies to resonant guided wave networks having only one mode that carries the light between the two slab ends, where the FMM is one example of this metamaterials sub-class. The effective index is a net effect of positive and negative accumulated phase in the alternating FMM metal and dielectric layers, with a negative effective index occurring when negative phase accumulation dominates.