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Sample records for activities revenue expenditure debt

  1. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 1994-95. Statistics in Brief.

    ERIC Educational Resources Information Center

    National Center for Education Statistics (ED), Washington, DC.

    Over $273 billion of revenues were raised by local, state, and federal governments to fund public education for students in prekindergarten through the 12th grade in school year 1994-95. Current expenditures (those excluding construction, equipment, and debt financing) came to $244 billion. Three out of every five dollars were spent on teachers,…

  2. 49 CFR 1018.80 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Reporting discharged debts to the Internal Revenue... Internal Revenue Service Procedure § 1018.80 Reporting discharged debts to the Internal Revenue Service... outstanding balance discharged, not including interest to the Internal Revenue Service, using IRS Form...

  3. 7 CFR 3.90 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Reporting discharged debts to the Internal Revenue... With the Internal Revenue Service § 3.90 Reporting discharged debts to the Internal Revenue Service... Internal Revenue Service (IRS) in accordance with current IRS instructions....

  4. Expenditure and Revenue Problems in Central-City School Districts: Problems for the 1980s.

    ERIC Educational Resources Information Center

    Murphy, Joseph F.; Hack, Walter G.

    1983-01-01

    Investigates the combination of expenditure and revenue problems facing central-city school districts. Examines educational overburden, related overburden, and cost differentials between central city and other types of districts. Also looks at tax capacity and efforts, and analyzes the effects of Federal and State activity on the problems of city…

  5. 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…

  6. 14 CFR 158.18 - Use of PFC revenue to pay for debt service for non-eligible projects.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Use of PFC revenue to pay for debt service..., DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) General § 158.18 Use of PFC revenue to pay for debt service for non-eligible projects. (a) The FAA may authorize a...

  7. 14 CFR 158.18 - Use of PFC revenue to pay for debt service for non-eligible projects.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 3 2011-01-01 2011-01-01 false Use of PFC revenue to pay for debt service..., DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) General § 158.18 Use of PFC revenue to pay for debt service for non-eligible projects. (a) The FAA may authorize a...

  8. 14 CFR 158.18 - Use of PFC revenue to pay for debt service for non-eligible projects.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 3 2014-01-01 2014-01-01 false Use of PFC revenue to pay for debt service..., DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) General § 158.18 Use of PFC revenue to pay for debt service for non-eligible projects. (a) The FAA may authorize a...

  9. 14 CFR 158.18 - Use of PFC revenue to pay for debt service for non-eligible projects.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 3 2012-01-01 2012-01-01 false Use of PFC revenue to pay for debt service..., DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) General § 158.18 Use of PFC revenue to pay for debt service for non-eligible projects. (a) The FAA may authorize a...

  10. 14 CFR 158.18 - Use of PFC revenue to pay for debt service for non-eligible projects.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 3 2013-01-01 2013-01-01 false Use of PFC revenue to pay for debt service..., DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRPORTS PASSENGER FACILITY CHARGES (PFC'S) General § 158.18 Use of PFC revenue to pay for debt service for non-eligible projects. (a) The FAA may authorize a...

  11. Do hospitals behave like consumers? An analysis of expenditures and revenues

    PubMed Central

    Peden, Edgar A.

    1992-01-01

    Hospitals adjust expenditures to be a constant proportion of their revenues. An unexpected 10-percent change in hospital revenue generates a 3.5 - 4.8 percent expenditure change (in the same direction) the year it occurs, with declining changes thereafter (10 percent in total). Non-profit and government hospitals adjust expenditures about 80 percent of the way toward their longrun change near the end of the third year of the revenue change; for-profit hospitals do this at the end of the fourth year. Hospitals with revenue increases make an 80-percent adjustment toward the end of the third year; those with revenue declines do so near the end of the fourth year. PMID:10127448

  12. How Do Revenue Variations Affect Expenditures within U.S. Research Universities?

    ERIC Educational Resources Information Center

    Leslie, Larry L.; Slaughter, Sheila; Taylor, Barrett J.; Zhang, Liang

    2012-01-01

    Using Integrated Postsecondary Education Data System (IPEDS) figures on the 96 Research Extensive Institution in academic year 2007-2008, we employ panel data from academic year 1984-1985 to 2007-2008 to identify revenue-expenditure relationships. Although we consider a wide range of functional expenditure categories, we focus our analysis on…

  13. College and University Revenues and Expenditures, New York State, Fiscal Year Ending 1983.

    ERIC Educational Resources Information Center

    New York State Education Dept., Albany. Information Center on Education.

    Data on 1983 revenues and expenditures for New York State colleges and universities are presented. Revenues for public, private, and proprietary institutions are cited from the following sources: tuition and fees; federal, state, and local appropriations and grants and contracts; private gifts, grants, and contracts; endowment income; sales and…

  14. Revenue/Expenditure Limits and Override Elections: The Experience of California School Districts.

    ERIC Educational Resources Information Center

    Osman, Jack W.; Gemello, John M.

    The revenue and expenditure limit contained in California's SB-90 legislation was the legislature's response to the Supreme Court's mandate to equalize spending among the state's public schools. An escape valve written into SB-90 granted districts the power to override the revenue limit by a simple majority vote. This paper examines the strategies…

  15. Revenues and Expenditures by Public School Districts: School Year 2002-03. E.D. TAB. NCES 2006-312

    ERIC Educational Resources Information Center

    Hill, Jason; Johnson, Frank

    2005-01-01

    This short report on revenues and expenditures at the school district level is a companion to the state-level E.D. TAB, Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2002-03 (NCES 2005-353R), which presents total state and national spending on public elementary and secondary education. This report provides…

  16. Revenues and Expenditures of Institutions of Higher Education: Fiscal Years 1983-1985. OERI Bulletin.

    ERIC Educational Resources Information Center

    Center for Education Statistics (ED/OERI), Washington, DC.

    Information on revenues and expenditures at U.S. colleges and universities are reported for fiscal years (FY) 1983, 1984, and 1985, based on findings from the Financial Statistics of Institutions of Higher Education survey, which is part of the Higher Education General Information Survey. Narrative and statistical information is presented on:…

  17. 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

  18. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2011-12 (Fiscal Year 2012). First Look. NCES 2014-301

    ERIC Educational Resources Information Center

    Cornman, Stephen Q.

    2015-01-01

    This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2012. Specifically, this report includes findings from the following types of school finance data: (1) Revenue and expenditure totals; (2) Revenues by source; (3) Expenditures by function and…

  19. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2012-13 (Fiscal Year 2013). First Look. NCES 2015-301

    ERIC Educational Resources Information Center

    Cornman, Stephen Q.

    2016-01-01

    This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year 2013 (FY 13). Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and…

  20. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2005-06 (Fiscal Year 2006). First Look. NCES 2008-345

    ERIC Educational Resources Information Center

    Zhou, Lei

    2008-01-01

    This brief publication contains basic revenue and expenditure data, by state, for public elementary and secondary education for school year 2005-06. It contains state-level data on revenues by source and expenditures by function, including expenditures per pupil. It presents data from the School District Finance Survey for School Year 2005-06…

  1. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2011-12 (Fiscal Year 2012). First Look. NCES 2014-303

    ERIC Educational Resources Information Center

    Cornman, Stephen Q.

    2015-01-01

    This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2012.1. Specifically, this report includes findings from the following types of school finance data: (1) Revenue and expenditure totals by state and the 100…

  2. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2007-08 (Fiscal Year 2008). First Look. NCES 2010-323

    ERIC Educational Resources Information Center

    Honegger, Steven D.

    2010-01-01

    This publication contains data on revenues and expenditures per pupil made by school districts for school year 2007-08. Median per pupil revenue and expenditure data are reported by state, as well as values at the 5th and 95th percentiles. Data for charter schools are reported separately. There are also discussions on the different types of school…

  3. Public Elementary and Secondary School Revenues and Current Expenditures for Fiscal Year 1987 (School Year 1986-87): Preliminary Tabulations. E.D. TABS.

    ERIC Educational Resources Information Center

    National Center for Education Statistics (ED), Washington, DC.

    This document reports preliminary tabulations of public elementary and secondary school revenues and current expenditures for Fiscal Year 1987 (School Year 1986-87). Data shows revenues by local, state, intermediate, and federal sources, and current expenditures by categories of instruction, support services, noninstructional services, and fixed…

  4. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2012-13 (Fiscal Year 2013). First Look. NCES 2015-303

    ERIC Educational Resources Information Center

    Cornman, Stephen Q.

    2016-01-01

    This First Look report presents data on public elementary and secondary education revenues and expenditures at the local education agency (LEA) or school district level for fiscal year (FY) 2013. Specifically, this report includes findings from the following types of school finance data: (1) revenue and expenditure totals by state and the 100…

  5. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2004-05 (Fiscal Year 2005). First Look. NCES 2007-355

    ERIC Educational Resources Information Center

    Zhou, Lei; Gaviola, Nick

    2007-01-01

    This brief publication contains data on revenues and expenditures per pupil made by school districts for school year 2004-05. Median per pupil revenue and expenditure data are reported by state, as well as values at the 5th and 95th percentiles. Data for charter schools are reported separately. There are also discussions on the different types of…

  6. Current Funds Revenues and Expenditures in Institutions of Higher Education: Fiscal Years 1983-1986. OERI Bulletin.

    ERIC Educational Resources Information Center

    Center for Education Statistics (ED/OERI), Washington, DC.

    Findings from the Financial Statistics of Institutions of Higher Education Survey (conducted each fall as part of the Higher Education General Information Survey (HEGIS) are presented in 13 tables and a summary. Statistics show college and university current funds revenues and expenditures exceeded $100 billion for the first time in the fiscal…

  7. Where the Money Went: Revenue, Expenditure, and Programmatic Changes in the First Year of New Jersey's Quality Education Act.

    ERIC Educational Resources Information Center

    Firestone, William A.; And Others

    Questions about inequities in educational funding were raised in New Jersey when the legislature enacted the state's second major education-finance-reform law, the Quality Education Act of 1990 (QEA). This paper describes changes in revenues, expenditures, and programs in 11 diverse New Jersey school districts during the first year of…

  8. Revenue and Expenditure Projections for California K-12 Education, 1985-86 through 1989-90. Revised.

    ERIC Educational Resources Information Center

    Osman, Jack W.

    This study's investigator concludes that expenditures for elementary and secondary education in California must rise by 59 percent by the end of the decade to maintain the present level of per student spending and to meet forecasted educational improvement needs. Revenue funding and demographic projections presented indicate inadequate revenues…

  9. The Projections of United States and New York State Revenues and Expenditures. Research Study 11. First Draft.

    ERIC Educational Resources Information Center

    Furno, Orlando F.; Gaughan, James M.

    Forecasting from an educational planner's viewpoint, this study projects national and New York State revenues and expenditures until 1990. It is also intended to provide methodological guides for educational planners. Projections assume the continuation of long-term cyclical trends. Four basic procedures were used to project economic data: the…

  10. Quantifying the effects of oil shocks on long-term public debt: A review of empirical data and a scenario analysis of future projections

    NASA Astrophysics Data System (ADS)

    McMichael, Jillian Taylor

    Various authors have shown that each oil shock in the past 40 years has had statistically significant impacts on subsequent macroeconomic activity in the United States. Through these economic effects, oil shocks affect Federal revenues and expenditures and hence public debt. Published Federal budget scenarios do not currently reflect these impacts of oil shocks. I synthesize, in this paper, literature quantifying the impact of oil price increases on GDP growth and use that information to modify current long-term Federal budget models to present scenarios of how oil shocks are likely to affect long-term Federal debt. I argue that modeling the impact of oil price increases on long-term public debt could inform public policies, particularly those relating to Federal investments in energy conservation. Key Words: crude oil, oil shock, oil price spike, oil shock, Federal debt, debt projections, Congressional Budget Office

  11. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... applicable provisions of the Internal Revenue Code and implementing regulations (26 U.S.C. 6050P; 26 CFR 1... Revenue Service. 1.1950 Section 1.1950 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Collection of Claims Owed the United States Cooperation with the Internal...

  12. Energy Expenditure During Extravehicular Activity Through Apollo

    NASA Technical Reports Server (NTRS)

    Paul, Heather L.

    2011-01-01

    Monitoring crew health during manned space missions has always been an important factor to ensure that the astronauts can complete the missions successfully and within safe physiological limits. The necessity of real-time metabolic rate monitoring during extravehicular activities (EVAs) came into question during the Gemini missions, when the energy expenditure required to complete EVA tasks exceeded the life support capabilities for cooling and humidity control and crewmembers (CMs) ended the EVAs fatigued and overworked. This paper discusses the importance of real-time monitoring of metabolic rate during EVA, and provides a historical look at energy expenditure during EVA through the Apollo program.

  13. Energy Expenditure During Extravehicular Activity Through Apollo

    NASA Technical Reports Server (NTRS)

    Paul, Heather L.

    2012-01-01

    Monitoring crew health during manned space missions has always been an important factor to ensure that the astronauts can complete the missions successfully and within safe physiological limits. The necessity of real-time metabolic rate monitoring during extravehicular activities (EVAs) came into question during the Gemini missions, when the energy expenditure required to complete EVA tasks exceeded the life support capabilities for cooling and humidity control and, as a result, crew members ended the EVAs fatigued and overworked. This paper discusses the importance of real-time monitoring of metabolic rate during EVAs, and provides a historical look at energy expenditure during EVAs through the Apollo Program.

  14. 26 CFR 1.274-6 - Expenditures deductible without regard to trade or business or other income producing activity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or business or other income producing activity. 1.274-6 Section 1.274-6 Internal Revenue INTERNAL... Deductible § 1.274-6 Expenditures deductible without regard to trade or business or other income producing activity. The provisions of §§ 1.274-1 through 1.274-5, inclusive, do not apply to any deduction...

  15. Teacher Salaries, Expenditures and Federal Revenue in School Districts Serving the Nation's Largest Cities, 1990-91 to 2000-01. Research Report.

    ERIC Educational Resources Information Center

    Nelson, F. Howard; Gould, Jewell C.

    This report provides data on school districts in the nation's largest cities regarding decade-long national trends in teacher salaries, expenditures, and federal revenue, particularly compensatory education funding. These districts, which are working to close achievement gaps, enroll disproportionate and increasingly larger shares of low-income…

  16. State Special Education Finance Systems, 1999-2000. Part II: Special Education Revenues and Expenditures

    ERIC Educational Resources Information Center

    Parrish, Thomas; Harr, Jenifer; Wolman, Jean; Anthony, Jennifer; Merickel, Amy; Esra, Phil

    2004-01-01

    The Center for Special Education Finance (CSEF) provides policymakers and administrators at all governmental levels with data, analyses, expertise, and opportunities to share information about special education finance issues. One of CSEF's major activities is the periodic collection and dissemination of information on state funding systems for…

  17. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 1995-96. Statistics in Brief.

    ERIC Educational Resources Information Center

    National Center for Education Statistics (ED), Washington, DC.

    Nearly $288 billion of revenues were raised by local, state, and federal governments to fund public education for students in prekindergarten through the 12th grade in school year 1995-96. Revenues ranged from a high of nearly 31 billion in California to a low of $618 million in North Dakota. Nationally, revenues increased an average of 5.3…

  18. Daily energy expenditure, physical activity, and weight loss in Parkinson's disease patients

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Patients with Parkinson's disease (PD) commonly exhibit weight loss (WL) which investigators attribute to various factors, including elevated energy expenditure. We tested the hypothesis that daily energy expenditure (DEE) and its components, resting energy expenditure (REE) and physical activity (P...

  19. Energy Expenditure during Sexual Activity in Young Healthy Couples

    PubMed Central

    Frappier, Julie; Toupin, Isabelle; Levy, Joseph J.; Aubertin-Leheudre, Mylene; Karelis, Antony D.

    2013-01-01

    Objective To determine energy expenditure in kilocalories (kcal) during sexual activity in young healthy couples in their natural environment and compare it to a session of endurance exercise. Methods The study population consisted of twenty one heterosexual couples (age: 22.6 ± 2.8 years old) from the Montreal region. Free living energy expenditure during sexual activity and the endurance exercise was measured using the portable mini SenseWear armband. Perceived energy expenditure, perception of effort, fatigue and pleasure were also assessed after sexual activity. All participants completed a 30 min endurance exercise session on a treadmill at a moderate intensity. Results Mean energy expenditure during sexual activity was 101 kCal or 4.2 kCal/min in men and 69.1 kCal or 3.1 kCal/min in women. In addition, mean intensity was 6.0 METS in men and 5.6 METS in women, which represents a moderate intensity. Moreover, the energy expenditure and intensity during the 30 min exercise session in men was 276 kCal or 9.2 kCal/min and 8.5 METS, respectively and in women 213 kCal or 7.1 kCal/min and 8.4 METS, respectively. Interestingly, the highest range value achieved by men for absolute energy expenditure can potentially be higher than that of the mean energy expenditure of the 30 min exercise session (i.e. 306.1 vs. 276 kCal, respectively) whereas this was not observed in women. Finally, perceived energy expenditure during sexual activity was similar in men (100 kCal) and in women (76.2 kCal) when compared to measured energy expenditure. Conclusion The present study indicates that energy expenditure during sexual activity appears to be approximately 85 kCal or 3.6 kCal/min and seems to be performed at a moderate intensity (5.8 METS) in young healthy men and women. These results suggest that sexual activity may potentially be considered, at times, as a significant exercise. PMID:24205382

  20. Engagement, enjoyment, and energy expenditure during active video game play

    PubMed Central

    Lyons, Elizabeth J.; Tate, Deborah F.; Ward, Dianne S.; Ribisl, Kurt M.; Bowling, J. Michael; Kalyanaraman, Sriram

    2014-01-01

    Objective Playing active video games can produce moderate levels of physical activity, but little is known about how these games motivate players to be active. Several psychological predictors, such as perceptions of competence, control, and engagement, may be associated with enjoyment of a game, which has in turn been hypothesized to predict energy expended during play. However, these relationships have yet to be tested in active video games. Methods Young adults aged 18–35 (N = 97, 50 female) < 300 pounds played a Dance Dance Revolution game for 13 minutes while energy expenditure was measured using indirect calorimetry. Self-reported measures of engagement, perceived competence, perceived control, and enjoyment were taken immediately afterwards. Mediation was analyzed using path analysis. Results A path model in which enjoyment mediated the effects of engagement, perceived competence, and perceived control on energy expenditure and BMI directly affected energy expenditure was an adequate fit to the data, χ2(1, N = 97) = .199, p = .655; CFI = 1.00; RMSEA < .001; 90% CI = .000 - .206; p = .692. Enjoyment mediated the relationship between engagement and energy expenditure (indirect effect = .138, p = .028), but other mediated effects were not significant. Conclusion Engagement, enjoyment, and BMI affect energy expended during active video game play. Games that are more enjoyable and engaging may produce greater intensity activity. Developers, practitioners, and researchers should consider characteristics that influence these predictors when creating or recommending active video games. PMID:23527520

  1. Acutely Decreased Thermoregulatory Energy Expenditure or Decreased Activity Energy Expenditure Both Acutely Reduce Food Intake in Mice

    PubMed Central

    Kaiyala, Karl J.; Morton, Gregory J.; Thaler, Joshua P.; Meek, Thomas H.; Tylee, Tracy; Ogimoto, Kayoko; Wisse, Brent E.

    2012-01-01

    Despite the suggestion that reduced energy expenditure may be a key contributor to the obesity pandemic, few studies have tested whether acutely reduced energy expenditure is associated with a compensatory reduction in food intake. The homeostatic mechanisms that control food intake and energy expenditure remain controversial and are thought to act over days to weeks. We evaluated food intake in mice using two models of acutely decreased energy expenditure: 1) increasing ambient temperature to thermoneutrality in mice acclimated to standard laboratory temperature or 2) exercise cessation in mice accustomed to wheel running. Increasing ambient temperature (from 21°C to 28°C) rapidly decreased energy expenditure, demonstrating that thermoregulatory energy expenditure contributes to both light cycle (40±1%) and dark cycle energy expenditure (15±3%) at normal ambient temperature (21°C). Reducing thermoregulatory energy expenditure acutely decreased food intake primarily during the light cycle (65±7%), thus conflicting with the delayed compensation model, but did not alter spontaneous activity. Acute exercise cessation decreased energy expenditure only during the dark cycle (14±2% at 21°C; 21±4% at 28°C), while food intake was reduced during the dark cycle (0.9±0.1 g) in mice housed at 28°C, but during the light cycle (0.3±0.1 g) in mice housed at 21°C. Cumulatively, there was a strong correlation between the change in daily energy expenditure and the change in daily food intake (R2 = 0.51, p<0.01). We conclude that acutely decreased energy expenditure decreases food intake suggesting that energy intake is regulated by metabolic signals that respond rapidly and accurately to reduced energy expenditure. PMID:22936977

  2. Energy Expenditure During Extravehicular Activity: Apollo Skylab Through STS-135

    NASA Technical Reports Server (NTRS)

    Paul, Heather L.

    2011-01-01

    The importance of real-time metabolic rate monitoring during extravehicular activities (EVAs) came into question during the Gemini missions, when the energy expenditure required to conduct an EVA over-tasked the crewmember and exceeded the capabilities of vehicle and space suit life support systems. Energy expenditure was closely evaluated through the Apollo lunar surface EVAs, resulting in modifications to space suit design and EVA operations. After the Apollo lunar surface missions were completed, the United States shifted its focus to long duration human space flight, to study the human response to living and working in a microgravity environment. This paper summarizes the energy expenditure during EVA from Apollo Skylab through STS-135.

  3. Prediction of energy expenditure and physical activity in preschoolers

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Accurate, nonintrusive, and feasible methods are needed to predict energy expenditure (EE) and physical activity (PA) levels in preschoolers. Herein, we validated cross-sectional time series (CSTS) and multivariate adaptive regression splines (MARS) models based on accelerometry and heart rate (HR) ...

  4. Current Funds, Revenues and Expenditures of Institutions of Higher Education: Fiscal Years 1981-89. E.D. TABS.

    ERIC Educational Resources Information Center

    Keough, Kristin

    This report presents analyses of financial data collected from higher education institutions, accredited at the college level by an agency recognized by the Secretary of Education, in the 50 states and the District of Columbia. Among the findings are the following: (1) the rate of increase for total revenues of all institutions of higher education…

  5. Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure Reports for Fiscal Year (FY) 2013, Revisions to Those Reports, and Revisions to Prior Fiscal Year Reports

    ERIC Educational Resources Information Center

    National Archives and Records Administration, 2014

    2014-01-01

    The Secretary announces dates for State educational agencies (SEAs) to submit expenditure and revenue data and average daily attendance statistics on ED Form 2447 (the National Public Education Financial Survey (NPEFS)) for FY 2013, revisions to those reports, and revisions to prior fiscal year reports. The Secretary sets these dates to ensure…

  6. Apollo experience report: Assessment of metabolic expenditures. [extravehicular activity

    NASA Technical Reports Server (NTRS)

    Waligora, J. M.; Hawkins, W. R.; Humbert, G. F.; Nelson, L. J.; Vogel, S. J.; Kuznetz, L. H.

    1975-01-01

    A significant effort was made to assess the metabolic expenditure for extravehicular activity on the lunar surface. After evaluation of the real-time data available to the flight controller during extravehicular activity, three independent methods of metabolic assessment were chosen based on the relationship between heart rate and metabolic production, between oxygen consumption and metabolic production, and between the thermodynamics of the liquid-cooled garment and metabolic production. The metabolic assessment procedure is analyzed and discussed. Real-time use of this information by the Apollo flight surgeon is discussed. Results and analyses of the Apollo missions and comments concerning future applications are included.

  7. Adolescent girls' energy expenditure during dance simulation active computer gaming.

    PubMed

    Fawkner, Samantha G; Niven, Alisa; Thin, Alasdair G; Macdonald, Mhairi J; Oakes, Jemma R

    2010-01-01

    The objective of this study was to determine the energy expended and intensity of physical activity achieved by adolescent girls while playing on a dance simulation game. Twenty adolescent girls were recruited from a local secondary school. Resting oxygen uptake (VO(2)) and heart rate were analysed while sitting quietly and subsequently during approximately 30 min of game play, with 10 min at each of three increasing levels of difficulty. Energy expenditure was predicted from VO(2) at rest and during game play at three levels of play, from which the metabolic equivalents (METS) of game playing were derived. Mean +/- standard deviation energy expenditure for levels 1, 2, and 3 was 3.63 +/- 0.58, 3.65 +/- 0.54, and 4.14 +/- 0.71 kcal . min(-1) respectively, while mean activity for each level of play was at least of moderate intensity (>3 METS). Dance simulation active computer games provide an opportunity for most adolescent girls to exercise at moderate intensity. Therefore, regular playing might contribute to daily physical activity recommendations for good health in this at-risk population. PMID:20013462

  8. High energy expenditure masks low physical activity in obesity

    PubMed Central

    DeLany, James P.; Kelley, David E.; Hames, Kazanna C.; Jakicic, John M.; Goodpaster, Bret H.

    2016-01-01

    Objective To investigate energy expenditure in lean and obese individuals, focusing particularly on physical activity and severely obese individuals. Design Total daily energy expenditure (TDEE) was assessed using doubly labeled water, resting metabolic rate (RMR) by indirect calorimetry, activity EE (AEE) by difference and time spent in physical activity by multisensor activity monitors. Subjects 177 lean, Class I and severely obese individuals (age 31–56, BMI 20–64 kg/m2). Results All components of EE were elevated in obese individuals. For example, TDEE was 2404±95 kcal/d in lean and 3244 ± 48 kcal/d in Class III obese. After appropriate adjustment, RMR was similar in all groups. Analysis of AEE by body weight and obesity class indicated a lower AEE in the obese. Confirming lower physical activity, obese individuals spent less time engaged in moderate-to-vigorous physical activity (2.7±1.3, 1.8±0.6, 2.0±1.4 and 1.2±1.0 hr/d in lean, Class I, Class II and Class III), and more time in sedentary behaviors. Conclusions There was no indication of metabolic efficiency in even the severely obese, as adjusted RMR was similar across all groups. The higher AEE observed in the obese is consistent with a higher cost of activities due to higher body weight. However, the magnitude of the higher AEE (20 to 25% higher in obese) is lower than expected (weight approximately 100% higher in Class III). Confirming a lower volume of physical activity in the obese, the total time spent in moderate-to-vigorous physical activity and average daily MET level were lower with increasing obesity. These findings demonstrate that high body weight in obesity leads to a high TDEE and AEE which masks the fact that they are less physically active, which can be influenced by duration or intensity of activity, than lean individuals. PMID:23090575

  9. 25 CFR 117.19 - Debts of Indians.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19...

  10. Constrained Total Energy Expenditure and Metabolic Adaptation to Physical Activity in Adult Humans.

    PubMed

    Pontzer, Herman; Durazo-Arvizu, Ramon; Dugas, Lara R; Plange-Rhule, Jacob; Bovet, Pascal; Forrester, Terrence E; Lambert, Estelle V; Cooper, Richard S; Schoeller, Dale A; Luke, Amy

    2016-02-01

    Current obesity prevention strategies recommend increasing daily physical activity, assuming that increased activity will lead to corresponding increases in total energy expenditure and prevent or reverse energy imbalance and weight gain [1-3]. Such Additive total energy expenditure models are supported by exercise intervention and accelerometry studies reporting positive correlations between physical activity and total energy expenditure [4] but are challenged by ecological studies in humans and other species showing that more active populations do not have higher total energy expenditure [5-8]. Here we tested a Constrained total energy expenditure model, in which total energy expenditure increases with physical activity at low activity levels but plateaus at higher activity levels as the body adapts to maintain total energy expenditure within a narrow range. We compared total energy expenditure, measured using doubly labeled water, against physical activity, measured using accelerometry, for a large (n = 332) sample of adults living in five populations [9]. After adjusting for body size and composition, total energy expenditure was positively correlated with physical activity, but the relationship was markedly stronger over the lower range of physical activity. For subjects in the upper range of physical activity, total energy expenditure plateaued, supporting a Constrained total energy expenditure model. Body fat percentage and activity intensity appear to modulate the metabolic response to physical activity. Models of energy balance employed in public health [1-3] should be revised to better reflect the constrained nature of total energy expenditure and the complex effects of physical activity on metabolic physiology. PMID:26832439

  11. Asymmetric frontal cortical activity predicts effort expenditure for reward.

    PubMed

    Hughes, David M; Yates, Mark J; Morton, Emma E; Smillie, Luke D

    2015-07-01

    An extensive literature shows that greater left, relative to right, frontal cortical activity (LFA) is involved in approach-motivated affective states and reflects stable individual differences in approach motivation. However, relatively few studies have linked LFA to behavioral indices of approach motivation. In this study, we examine the relation between LFA and effort expenditure for reward, a behavioral index of approach motivation. LFA was calculated for 51 right-handed participants (55% female) using power spectral analysis of electroencephalogram recorded at rest. Participants also completed the effort expenditure for rewards task (EEfRT), which presents a series of trials requiring a choice between a low-reward low-effort task and a high-reward high-effort task. We found that individuals with greater resting LFA were more willing to expend greater effort in the pursuit of larger rewards, particularly when reward delivery was less likely. Our findings offer a more nuanced understanding of the motivational significance of LFA, in terms of processes that mitigate the effort- and uncertainty-related costs of pursuing rewarding goals. PMID:25479792

  12. The Effects of the Property Tax Extension Limitation Law upon Revenue Growth, Bonded Debt, and School Business Leader Perceptions within Selected Illinois School Districts.

    ERIC Educational Resources Information Center

    Hylbert, Danny

    2002-01-01

    Examines the effects of the Illinois Property Tax Extension Limitation Law on the revenue growth of collar counties and suburban school districts in Cook County. Finds that the law negatively affects revenue growth. Also finds, for example, that a majority of school business officials are motivated to increase their districts' bonded indebtedness.…

  13. New Approaches to Debt Financing.

    ERIC Educational Resources Information Center

    Levitz, Larry; And Others

    1987-01-01

    The use of tax-exempt and taxable bonds by colleges and universities to raise capital is discussed. Currently, the most common tax-exempt instrument issued by higher education institutions is the revenue bond. Until the early 1980s the most common form of tax-exempt financing was long-term fixed-rate debt. Variable or floating rate debt became…

  14. Predicting Activity Energy Expenditure Using the Actical[R] Activity Monitor

    ERIC Educational Resources Information Center

    Heil, Daniel P.

    2006-01-01

    This study developed algorithms for predicting activity energy expenditure (AEE) in children (n = 24) and adults (n = 24) from the Actical[R] activity monitor. Each participant performed 10 activities (supine resting, three sitting, three house cleaning, and three locomotion) while wearing monitors on the ankle, hip, and wrist; AEE was computed…

  15. Enhanced parasympathetic activity of sportive women is paradoxically associated to enhanced resting energy expenditure.

    PubMed

    Messina, G; Vicidomini, C; Viggiano, An; Tafuri, D; Cozza, V; Cibelli, G; Devastato, A; De Luca, B; Monda, M

    2012-08-16

    The resting energy expenditure and the adaptation of the autonomic nervous system induced by sport activities in sedentary women and in female professional basketball players have been studied. Resting energy expenditure, body composition and the level of activity of the autonomic nervous system were measured before and after a period of six months. The physical activity induced an increase in resting energy expenditure and free fat mass without variations in body weight. Basketball players showed a significant increase in the parasympathetic activity, measured by the power spectral analysis of the heart rate variability. These findings demonstrate that resting energy expenditure is higher in the athletes than in sedentary women, despite the augmented parasympathetic activity that is usually related to lower energy expenditure. PMID:22682704

  16. 76 FR 70225 - Advisory Council to the Internal Revenue Service; Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-10

    ... Internal Revenue Service Advisory Council to the Internal Revenue Service; Meeting AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The Internal Revenue Service Advisory Council (IRSAC... with Voluntary Disclosure, Enhance Collection by taking Unsecured Debt into Consideration, Schedule...

  17. Exploring metrics to express energy expenditure of physical activity in youth

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Several approaches have been used to express energy expenditure in youth, but no consensus exists as to which best normalizes data for the wide range of ages and body sizes across a range of physical activities. This study examined several common metrics for expressing energy expenditure to determin...

  18. Effect of Exercise Intensity on Spontaneous Physical Activity Energy Expenditure in Overweight Boys: A Crossover Study

    PubMed Central

    Paravidino, Vitor Barreto; Mediano, Mauro Felippe Felix; Hoffman, Daniel J.; Sichieri, Rosely

    2016-01-01

    Objective Evaluate the effect of different exercise intensities on spontaneous physical activity energy expenditure in overweight adolescents. Methods A crossover study was developed with a control session, followed by moderate and vigorous exercise sessions, with six days of monitoring each. Twenty-four adolescents, 11–13 years old, male and overweight were selected. Spontaneous physical activity energy expenditure was assessed by accelerometers. Linear mixed effects models were used to evaluate the differences per session across time. Results Energy expenditure during the 1st hour was different between all three sessions, with averages of 82, 286 and 343 kcal to the control, moderate and vigorous sessions, respectively (p <0.001). The same pattern of difference in energy expenditure between the sessions remained after 24 hours (704 vs 970 vs 1056 kcal, p <0.001). However, energy expenditure during the six days indicates compensation from second to the sixth day, although small differences remained at the end of the 6-day period (5102 vs 5193 vs 5271 kcal, p <0.001). Conclusions A single aerobic session seems to modify the spontaneous physical activities in overweight adolescents but still keeping the vigorous session with higher total energy expenditure during the follow-up period. Despite the observed compensatory effect, the greater energy expenditure observed in both moderate and vigorous exercise sessions indicates that physical activity should be recommended to promote an increased energy expenditure in adolescents. Trial Registration ClinicalTrials.gov NCT 02272088 PMID:26771742

  19. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts...

  20. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts...

  1. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts...

  2. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts...

  3. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Bad debts. 1.166-1 Section 1.166-1 Internal... TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-1 Bad debts. (a... shall be allowed in respect of bad debts owed to the taxpayer. For this purpose, bad debts...

  4. Energy Expenditure of the Physical Activity across the Curriculum Intervention

    PubMed Central

    Honas, Jeffery J.; Washburn, Richard A.; Smith, Bryan K.; Greene, Jerry L.; Donnelly, Joseph E.

    2013-01-01

    Physical activity is frequently a component of interventions designed to diminish weight gain in children. It is essential to determine whether the energy expenditure (EE) elicited by these interventions is sufficient to reduce the rate of weight gain. Purpose To quantify the EE of the Physical Activity across the Curriculum (PAAC) intervention. This intervention involved two 10-min physically active academic lessons per day, taught by classroom teachers. Methods We assessed EE of PAAC in 19 males and 19 females using both an indirect calorimeter (IC) (COSMED K4b2) and an accelerometer (ActiGraph) (AC). Independent t-tests were used to evaluate gender differences. Dependent t-tests were used to examine the difference between EE assessed by IC and AC. The agreement between EE measured by IC and estimated by AC was evaluated using a Bland-Altman plot. A Pearson correlation between EE measured by IC and estimated by AC was calculated. Results There were no significant gender differences for age, BMI, or EE; therefore, analyses by gender were not performed. The mean EE measured by IC was 3.1 ± 1.0 kcal/min(3.4 METs). Mean EE estimated by AC (1.8 ± 0.9 kcal/min) was significantly lower (P < 0.05) than EE measured by IC (mean underestimation = 1.3 kcal/min). The Bland-Altman plot suggested increased underestimation with increased levels of EE. The 95% limits of agreement were large (-2.8 to +0.3 kcal/min). The correlation between EE measured by IC and estimated by AC was r = 0.68 (P < 0.001). Conclusion PAAC elicited a level of EE that may prevent excessive weight gain in children. AC significantly underestimated the EE of PAAC lessons and may not provide useful EE estimates in this context. PMID:18614939

  5. Physical activity and physical activity induced energy expenditure in humans: measurement, determinants, and effects.

    PubMed

    Westerterp, Klaas R

    2013-01-01

    Physical activity is defined as any bodily movement produced by skeletal muscles that results in energy expenditure. The doubly labeled water method for the measurement of total energy expenditure (TEE), in combination with resting energy expenditure, is the reference for physical activity under free-living conditions. To compare the physical activity level (PAL) within and between species, TEE is divided by resting energy expenditure resulting in a figure without dimension. The PAL for sustainable lifestyles ranges between a minimum of 1.1-1.2 and a maximum of 2.0-2.5. The average PAL increases from 1.4 at age 1 year to 1.7-1.8 at reproductive age and declines again to 1.4 at age 90 year. Exercise training increases PAL in young adults when energy balance is maintained by increasing energy intake. Professional endurance athletes can reach PAL values around 4.0. Most of the variation in PAL between subjects can be ascribed to predisposition. A higher weight implicates higher movement costs and less body movement but not necessarily a lower PAL. Changes in physical activity primarily affect body composition and to a lesser extent body weight. Modern man has a similar PAL as a wild mammal of a similar body size. PMID:23637685

  6. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Variable rate debt instruments. 1.1275-5 Section 1.1275-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1.1275-5 Variable rate debt instruments. (a) Applicability—(1)...

  7. 26 CFR 1.1275-4 - Contingent payment debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Contingent payment debt instruments. 1.1275-4 Section 1.1275-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1275-4 Contingent payment debt instruments....

  8. 26 CFR 1.1001-3 - Modifications of debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Modifications of debt instruments. 1.1001-3 Section 1.1001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Determination of Amount of and Recognition of Gain Or Loss § 1.1001-3 Modifications of debt instruments....

  9. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Variable rate debt instruments. 1.1275-5 Section 1.1275-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1275-5 Variable rate debt instruments....

  10. 26 CFR 1.1001-3 - Modifications of debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Modifications of debt instruments. 1.1001-3 Section 1.1001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Determination of Amount of and Recognition of Gain Or Loss § 1.1001-3 Modifications of debt instruments....

  11. Diverging Revenues, Cascading Expenditures, and Ensuing Subsidies: The Unbalanced and Growing Financial Strain of Intercollegiate Athletics on Universities and Their Students

    ERIC Educational Resources Information Center

    Cheslock, John J.; Knight, David B.

    2015-01-01

    We present a three-part conceptual model that illuminates key dynamics promoting financial unsustainability within intercollegiate athletics. Revenue divergence comprises the first part as the influx of commercial athletic revenues primarily benefits a small set of universities housing prominent athletic programs. These schools then increase…

  12. 78 FR 54796 - Research Expenditures

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-06

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BE64 Research Expenditures AGENCY: Internal Revenue Service... document proposes regulations to amend the definition of research and experimental expenditures under... property, including pilot models. The regulations will affect taxpayers engaged in research...

  13. Prediction of Energy Expenditure and Physical Activity in Preschoolers

    PubMed Central

    Butte, Nancy F.; Wong, William W.; Lee, Jong Soo; Adolph, Anne L.; Puyau, Maurice R.; Zakeri, Issa F.

    2013-01-01

    Purpose Accurate, nonintrusive and feasible methods are needed to predict energy expenditure (EE) and physical activity (PA) levels in preschoolers. Herein, we validated cross-sectional time series (CSTS) and multivariate adaptive regression splines (MARS) models based on accelerometry and heart rate (HR) for prediction of EE using room calorimetry and doubly labeled water (DLW), and established accelerometry cut-points for PA levels. Methods Fifty preschoolers, mean±SD age 4.5±0.8 y, participated in room calorimetry for minute-by-minute measurements of EE, accelerometer counts (AC) (Actiheart and ActiGraph GT3X+) and HR (Actiheart). Free-living, 105 children, aged 4.6±0.9 years, completed the 7-d DLW procedure while wearing the devices. AC cut-points for PA levels were established using smoothing splines and receiver operating characteristic curves. Results Based on calorimetry, mean percent errors for EE were -2.9±10.8% and -1.1±7.4% for CSTS models, and -1.9±9.6 and 1.3±8.1% for MARS models using the Actiheart and ActiGraph+HR devices, respectively. Based on DLW, mean percent errors were -0.5±9.7% and 4.1±8.5% for CSTS models and 3.2±10.1% and 7.5±10.0% for MARS models using the Actiheart and ActiGraph+HR devices, respectively. Applying activity EE thresholds, final accelerometer cut-points were determined: 41, 449, and 1,297 cpm for Actiheart x-axis; 820, 3,908, and 6,112 cpm for ActiGraph vector magnitude; and 240, 2,120, and 4,450 cpm for ActiGraph x-axis for sedentary/light, light/moderate, and moderate/vigorous PA (MVPA). Based on confusion matrices, correctly classified rates were 81–83% for sedentary PA, 58–64% for light PA and 62–73% for MVPA. Conclusion The lack of bias and acceptable limits of agreement affirm the validity of the CSTS and MARS models for the prediction of EE in preschool-aged children. Accelerometer cut-points are satisfactory for classification of sedentary, light and moderate-vigorous levels of PA in preschoolers

  14. 41 CFR 102-75.455 - May historic monuments be used for revenue-producing activities?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false May historic monuments... PROPERTY 75-REAL PROPERTY DISPOSAL Surplus Real Property Disposal Property for Use As Historic Monuments § 102-75.455 May historic monuments be used for revenue-producing activities? The disposal agency...

  15. 41 CFR 102-75.455 - May historic monuments be used for revenue-producing activities?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false May historic monuments... PROPERTY 75-REAL PROPERTY DISPOSAL Surplus Real Property Disposal Property for Use As Historic Monuments § 102-75.455 May historic monuments be used for revenue-producing activities? The disposal agency...

  16. 41 CFR 102-75.455 - May historic monuments be used for revenue-producing activities?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false May historic monuments... PROPERTY 75-REAL PROPERTY DISPOSAL Surplus Real Property Disposal Property for Use As Historic Monuments § 102-75.455 May historic monuments be used for revenue-producing activities? The disposal agency...

  17. 41 CFR 102-75.455 - May historic monuments be used for revenue-producing activities?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false May historic monuments... PROPERTY 75-REAL PROPERTY DISPOSAL Surplus Real Property Disposal Property for Use As Historic Monuments § 102-75.455 May historic monuments be used for revenue-producing activities? The disposal agency...

  18. 41 CFR 102-75.455 - May historic monuments be used for revenue-producing activities?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false May historic monuments... PROPERTY 75-REAL PROPERTY DISPOSAL Surplus Real Property Disposal Property for Use As Historic Monuments § 102-75.455 May historic monuments be used for revenue-producing activities? The disposal agency...

  19. 11 CFR 116.10 - Disputed debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accordance with 11 CFR 104.3(d) and 104.11 if the creditor has provided something of value to the political... political committee may have against the creditor. (See also 11 CFR 9035.1(a)(2) regarding the effect of disputed debts on a candidate's expenditure limitations under 11 CFR part 9035.) (b) Disputed debts owed...

  20. 11 CFR 116.10 - Disputed debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with 11 CFR 104.3(d) and 104.11 if the creditor has provided something of value to the political... political committee may have against the creditor. (See also 11 CFR 9035.1(a)(2) regarding the effect of disputed debts on a candidate's expenditure limitations under 11 CFR part 9035.) (b) Disputed debts owed...

  1. Vagus Nerve Stimulation Increases Energy Expenditure: Relation to Brown Adipose Tissue Activity

    PubMed Central

    Vijgen, Guy H. E. J.; Bouvy, Nicole D.; Leenen, Loes; Rijkers, Kim; Cornips, Erwin; Majoie, Marian; Brans, Boudewijn; van Marken Lichtenbelt, Wouter D.

    2013-01-01

    Background Human brown adipose tissue (BAT) activity is inversely related to obesity and positively related to energy expenditure. BAT is highly innervated and it is suggested the vagus nerve mediates peripheral signals to the central nervous system, there connecting to sympathetic nerves that innervate BAT. Vagus nerve stimulation (VNS) is used for refractory epilepsy, but is also reported to generate weight loss. We hypothesize VNS increases energy expenditure by activating BAT. Methods and Findings Fifteen patients with stable VNS therapy (age: 45±10yrs; body mass index; 25.2±3.5 kg/m2) were included between January 2011 and June 2012. Ten subjects were measured twice, once with active and once with inactivated VNS. Five other subjects were measured twice, once with active VNS at room temperature and once with active VNS under cold exposure in order to determine maximal cold-induced BAT activity. BAT activity was assessed by 18-Fluoro-Deoxy-Glucose-Positron-Emission-Tomography-and-Computed-Tomography. Basal metabolic rate (BMR) was significantly higher when VNS was turned on (mean change; +2.2%). Mean BAT activity was not significantly different between active VNS and inactive VNS (BAT SUVMean; 0.55±0.25 versus 0.67±0.46, P = 0.619). However, the change in energy expenditure upon VNS intervention (On-Off) was significantly correlated to the change in BAT activity (r = 0.935, P<0.001). Conclusions VNS significantly increases energy expenditure. The observed change in energy expenditure was significantly related to the change in BAT activity. This suggests a role for BAT in the VNS increase in energy expenditure. Chronic VNS may have a beneficial effect on the human energy balance that has potential application for weight management therapy. Trial Registration The study was registered in the Clinical Trial Register under the ClinicalTrials.gov Identifier NCT01491282. PMID:24194874

  2. Physical Activity Energy Expenditure in Dutch Adolescents: Contribution of Active Transport to School, Physical Education, and Leisure Time Activities

    ERIC Educational Resources Information Center

    Slingerland, Menno; Borghouts, Lars B.; Hesselink, Matthijs K. C.

    2012-01-01

    Background: Detailed knowledge about physical activity energy expenditure (PAEE) can guide the development of school interventions aimed at reducing overweight in adolescents. However, relevant components of PAEE have never been objectively quantified in this population. This study investigated the contribution of active transport to and from…

  3. Accelerometry predicts daily energy expenditure in a bird with high activity levels

    PubMed Central

    Elliott, Kyle H.; Le Vaillant, Maryline; Kato, Akiko; Speakman, John R.; Ropert-Coudert, Yan

    2013-01-01

    Animal ecology is shaped by energy costs, yet it is difficult to measure fine-scale energy expenditure in the wild. Because metabolism is often closely correlated with mechanical work, accelerometers have the potential to provide detailed information on energy expenditure of wild animals over fine temporal scales. Nonetheless, accelerometry needs to be validated on wild animals, especially across different locomotory modes. We merged data collected on 20 thick-billed murres (Uria lomvia) from miniature accelerometers with measurements of daily energy expenditure over 24 h using doubly labelled water. Across three different locomotory modes (swimming, flying and movement on land), dynamic body acceleration was a good predictor of daily energy expenditure as measured independently by doubly labelled water (R2 = 0.73). The most parsimonious model suggested that different equations were needed to predict energy expenditure from accelerometry for flying than for surface swimming or activity on land (R2 = 0.81). Our results demonstrate that accelerometers can provide an accurate integrated measure of energy expenditure in wild animals using many different locomotory modes. PMID:23256182

  4. Assessment of Physical Activity and Energy Expenditure: An Overview of Objective Measures

    PubMed Central

    Hills, Andrew P.; Mokhtar, Najat; Byrne, Nuala M.

    2014-01-01

    The ability to assess energy expenditure (EE) and estimate physical activity (PA) in free-living individuals is extremely important in the global context of non-communicable diseases including malnutrition, overnutrition (obesity), and diabetes. It is also important to appreciate that PA and EE are different constructs with PA defined as any bodily movement that results in EE and accordingly, energy is expended as a result of PA. However, total energy expenditure, best assessed using the criterion doubly labeled water (DLW) technique, includes components in addition to physical activity energy expenditure, namely resting energy expenditure and the thermic effect of food. Given the large number of assessment techniques currently used to estimate PA in humans, it is imperative to understand the relative merits of each. The goal of this review is to provide information on the utility and limitations of a range of objective measures of PA and their relationship with EE. The measures discussed include those based on EE or oxygen uptake including DLW, activity energy expenditure, physical activity level, and metabolic equivalent; those based on heart rate monitoring and motion sensors; and because of their widespread use, selected subjective measures. PMID:25988109

  5. Comparison of methods to estimate physical activity and energy expenditure in African American children.

    PubMed

    Ramírez-Marrero, F A; Smith, B A; Sherman, W M; Kirby, T E

    2005-06-01

    Low levels of physical activity and high levels of obesity among children in the US is a public health concern. Accurate methods to estimate physical activity are needed to determine the efficacy of intervention programs and to explore relationships between daily physical activity and health status in children. The purpose of this study was to compare the simultaneous use of the Tritrac-R3D accelerometer (Tritrac), Yamax SW-200 Digiwalker step-counter (Digiwalker) and the Self Administered Physical Activity Checklist (SAPAC) to assess physical activity (PA) and energy expenditure (EE) in African-American children aged 7 to 10 years, using the doubly-labeled water (DLW) as the criterion method. Physical activity and energy expenditure were measured over seven consecutive days under free-living conditions. Resting metabolic rate and peak VO(2) were measured before the experimental period. There was no difference in physical activity energy expenditure (PAEE) measured by Tritrac or DLW (p > 0.05). Tritrac activity counts were highly correlated with DLW-PAEE (r = 0.81). High correlations between Digiwalker and DLW were observed when body weight was considered. A low correlation (r = 0.49) was observed between the physical activity energy expenditure by SAPAC and DLW. In conclusion, with some limitations the Tritrac and Digiwalker can provide useful and accurate information about PA and EE in 7- to 10-year-old children. PMID:15895319

  6. Expenditures for Scientific Activities at Universities and Colleges, Fiscal Year 1975.

    ERIC Educational Resources Information Center

    Hoehn, James; And Others

    Presented is the National Science Foundation's fiscal year 1975 survey of expenditures for scientific activities at colleges and universities. The survey covered 562 institutions, includes funds expended for activities specifically organized to produce research outcomes, and includes direct and indirect costs. Statistical data presented includes:…

  7. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... The debt instrument must provide that a qualified floating rate or objective rate in effect at any... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Variable rate debt instruments. 1.1275-5....1275-5 Variable rate debt instruments. (a) Applicability—(1) In general. This section provides...

  8. 26 CFR 1.1275-4 - Contingent payment debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Contingent payment debt instruments. 1.1275-4... Contingent payment debt instruments. (a) Applicability—(1) In general. Except as provided in paragraph (a)(2) of this section, this section applies to any debt instrument that provides for one or more...

  9. Effects of Experimental Sleep Restriction on Caloric Intake and Activity Energy Expenditure

    PubMed Central

    Calvin, Andrew D.; Carter, Rickey E.; Adachi, Taro; G. Macedo, Paula; Albuquerque, Felipe N.; van der Walt, Christelle; Bukartyk, Jan; Davison, Diane E.; Levine, James A.

    2013-01-01

    Background: Epidemiologic studies link short sleep duration to obesity and weight gain. Insufficient sleep appears to alter circulating levels of the hormones leptin and ghrelin, which may promote appetite, although the effects of sleep restriction on caloric intake and energy expenditure are unclear. We sought to determine the effect of 8 days/8 nights of sleep restriction on caloric intake, activity energy expenditure, and circulating levels of leptin and ghrelin. Methods: We conducted a randomized study of usual sleep vs a sleep restriction of two-thirds of normal sleep time for 8 days/8 nights in a hospital-based clinical research unit. The main outcomes were caloric intake, activity energy expenditure, and circulating levels of leptin and ghrelin. Results: Caloric intake in the sleep-restricted group increased by +559 kcal/d (SD, 706 kcal/d, P = .006) and decreased in the control group by −118 kcal/d (SD, 386 kcal/d, P = .51) for a net change of +677 kcal/d (95% CI, 148-1,206 kcal/d; P = .014). Sleep restriction was not associated with changes in activity energy expenditure (P = .62). No change was seen in levels of leptin (P = .27) or ghrelin (P = .21). Conclusions: Sleep restriction was associated with an increase in caloric consumption with no change in activity energy expenditure or leptin and ghrelin concentrations. Increased caloric intake without any accompanying increase in energy expenditure may contribute to obesity in people who are exposed to long-term sleep restriction. Trial Registration: ClinicalTrials.gov; No.: NCT01334788; URL: www.clinicaltrials.gov PMID:23392199

  10. Improving assessment of daily energy expenditure by identifying types of physical activity with a single accelerometer.

    PubMed

    Bonomi, A G; Plasqui, G; Goris, A H C; Westerterp, K R

    2009-09-01

    Accelerometers are often used to quantify the acceleration of the body in arbitrary units (counts) to measure physical activity (PA) and to estimate energy expenditure. The present study investigated whether the identification of types of PA with one accelerometer could improve the estimation of energy expenditure compared with activity counts. Total energy expenditure (TEE) of 15 subjects was measured with the use of double-labeled water. The physical activity level (PAL) was derived by dividing TEE by sleeping metabolic rate. Simultaneously, PA was measured with one accelerometer. Accelerometer output was processed to calculate activity counts per day (AC(D)) and to determine the daily duration of six types of common activities identified with a classification tree model. A daily metabolic value (MET(D)) was calculated as mean of the MET compendium value of each activity type weighed by the daily duration. TEE was predicted by AC(D) and body weight and by AC(D) and fat-free mass, with a standard error of estimate (SEE) of 1.47 MJ/day, and 1.2 MJ/day, respectively. The replacement in these models of AC(D) with MET(D) increased the explained variation in TEE by 9%, decreasing SEE by 0.14 MJ/day and 0.18 MJ/day, respectively. The correlation between PAL and MET(D) (R(2) = 51%) was higher than that between PAL and AC(D) (R(2) = 46%). We conclude that identification of activity types combined with MET intensity values improves the assessment of energy expenditure compared with activity counts. Future studies could develop models to objectively assess activity type and intensity to further increase accuracy of the energy expenditure estimation. PMID:19556460

  11. Activity-Related Energy Expenditure in Older Adults: A Call for More Research

    PubMed Central

    Hall, Katherine S.; Morey, Miriam C.; Dutta, Chhanda; Manini, Todd M.; Weltman, Arthur L.; Nelson, Miriam E.; Morgan, Amy L.; Senior, Jane G.; Seyffarth, Chris; Buchner, David M.

    2014-01-01

    The purpose of this paper is to 1) provide an overview of the science of physical activity-related energy expenditure in older adults (65+ years); 2) offer suggestions for future research and guidelines for how scientists should be reporting their results in this area; and 3) present strategies for making this data more accessible to the lay person. This paper is meant to serve as a preliminary blueprint for future empirical work in the area of energy expenditure in older adults as well as translational efforts to make this data useful and accurate for older adults. This document is based upon deliberations of experts involved in the Strategic Health Initiative on Aging (SHI-A) Committee of the American College of Sports Medicine (ACSM). The paper is designed to reach a broad audience who might not be familiar with the complexities of assessing energy expenditure, especially in older adults. PMID:24714651

  12. Activity-related energy expenditure in older adults: a call for more research.

    PubMed

    Hall, Katherine S; Morey, Miriam C; Dutta, Chhanda; Manini, Todd M; Weltman, Arthur L; Nelson, Miriam E; Morgan, Amy L; Senior, Jane G; Seyffarth, Chris; Buchner, David M

    2014-12-01

    The purposes of this article were to 1) provide an overview of the science of physical activity-related energy expenditure in older adults (≥65 yr), 2) offer suggestions for future research and guidelines for how scientists should be reporting their results in this area, and 3) present strategies for making these data more accessible to the layperson. This article was meant to serve as a preliminary blueprint for future empirical work in the area of energy expenditure in older adults and translational efforts to make these data useful and accurate for older adults. This document was based upon deliberations of experts involved in the Strategic Health Initiative on Aging Committee of the American College of Sports Medicine. The article was designed to reach a broad audience who might not be familiar with the complexities of assessing energy expenditure, especially in older adults. PMID:24714651

  13. Energy Development: Initial Effects on Government Revenues.

    ERIC Educational Resources Information Center

    Stinson, Thomas F.; Voelker, Stanley W.

    Although energy development ultimately produces some additional tax revenues, these revenues are usually much lower during early development stages than after the energy-producing operation begins, thus creating an early shortrun imbalance between government revenues and expenditures. State and federal loans, impact aid for operating expenses, and…

  14. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...: (1) Any payment for a public communication (as defined in 11 CFR 100.26) other than a nominal fee; (2... 11 Federal Elections 1 2012-01-01 2012-01-01 false Uncompensated Internet activity by individuals... GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.155 Uncompensated...

  15. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...: (1) Any payment for a public communication (as defined in 11 CFR 100.26) other than a nominal fee; (2... 11 Federal Elections 1 2013-01-01 2012-01-01 true Uncompensated Internet activity by individuals... GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.155 Uncompensated...

  16. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...: (1) Any payment for a public communication (as defined in 11 CFR 100.26) other than a nominal fee; (2... 11 Federal Elections 1 2014-01-01 2014-01-01 false Uncompensated Internet activity by individuals... GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.155 Uncompensated...

  17. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...: (1) Any payment for a public communication (as defined in 11 CFR 100.26) other than a nominal fee; (2... 11 Federal Elections 1 2010-01-01 2010-01-01 false Uncompensated Internet activity by individuals... GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.155 Uncompensated...

  18. 45 CFR 235.64 - FFP rates, and activities and costs matchable as training expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false FFP rates, and activities and costs matchable as training expenditures. 235.64 Section 235.64 Public Welfare Regulations Relating to Public Welfare OFFICE OF FAMILY ASSISTANCE (ASSISTANCE PROGRAMS), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES ADMINISTRATION...

  19. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...: (1) Any payment for a public communication (as defined in 11 CFR 100.26) other than a nominal fee; (2... 11 Federal Elections 1 2011-01-01 2011-01-01 false Uncompensated Internet activity by individuals... GENERAL SCOPE AND DEFINITIONS (2 U.S.C. 431) Exceptions to Expenditures § 100.155 Uncompensated...

  20. 24 CFR 968.325 - Annual submission of activities and expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Annual submission of activities and expenditures. 968.325 Section 968.325 Housing and Urban Development REGULATIONS RELATING TO HOUSING AND URBAN DEVELOPMENT (CONTINUED) OFFICE OF ASSISTANT SECRETARY FOR PUBLIC AND INDIAN HOUSING, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT...

  1. 26 CFR 1.1275-7 - Inflation-indexed debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Inflation-indexed debt instruments. 1.1275-7... Inflation-indexed debt instruments. (a) Overview. This section provides rules for the Federal income tax treatment of an inflation-indexed debt instrument. If a debt instrument is an inflation-indexed...

  2. Managing Debts

    ERIC Educational Resources Information Center

    Lawyer, Josephine H.

    1977-01-01

    Problems of people in debt are briefly discussed; recommendations are made for future home economics programs in family financial and debt management that would help to remedy the lack of knowledge and skills of the American consumer in these areas. (TA)

  3. Augmenting energy expenditure by mitochondrial uncoupling: a role of AMP-activated protein kinase.

    PubMed

    Klaus, Susanne; Keipert, Susanne; Rossmeisl, Martin; Kopecky, Jan

    2012-07-01

    Strategies to prevent and treat obesity aim to decrease energy intake and/or increase energy expenditure. Regarding the increase of energy expenditure, two key intracellular targets may be considered (1) mitochondrial oxidative phosphorylation, the major site of ATP production, and (2) AMP-activated protein kinase (AMPK), the master regulator of cellular energy homeostasis. Experiments performed mainly in transgenic mice revealed a possibility to ameliorate obesity and associated disorders by mitochondrial uncoupling in metabolically relevant tissues, especially in white adipose tissue (WAT), skeletal muscle (SM), and liver. Thus, ectopic expression of brown fat-specific mitochondrial uncoupling protein 1 (UCP1) elicited major metabolic effects both at the cellular/tissue level and at the whole-body level. In addition to expected increases in energy expenditure, surprisingly complex phenotypic effects were detected. The consequences of mitochondrial uncoupling in WAT and SM are not identical, showing robust and stable obesity resistance accompanied by improvement of lipid metabolism in the case of ectopic UCP1 in WAT, while preservation of insulin sensitivity in the context of high-fat feeding represents the major outcome of muscle UCP1 expression. These complex responses could be largely explained by tissue-specific activation of AMPK, triggered by a depression of cellular energy charge. Experimental data support the idea that (1) while being always activated in response to mitochondrial uncoupling and compromised intracellular energy status in general, AMPK could augment energy expenditure and mediate local as well as whole-body effects; and (2) activation of AMPK alone does not lead to induction of energy expenditure and weight reduction. PMID:22139637

  4. Energy Expenditure of Selected Household Activities during Pregnancy

    ERIC Educational Resources Information Center

    Chasan-Taber, Lisa; Freedson, Patty S.; Roberts, Dawn E.; Schmidt, Michael D.; Fragala, Maren S.

    2007-01-01

    Accurately measuring pregnancy physical activity is critical to assess the percentage of pregnant women meeting the American College of Obstetricians and Gynecologists (ACOG) guidelines. In addition, valid assessment of pregnancy physical activity is important for epidemiologic studies assessing the relationship between physical activity and…

  5. Oxygen uptake and energy expenditure for children during rock climbing activity.

    PubMed

    Watts, Phillip Baxter; Ostrowski, Megan L

    2014-02-01

    The purpose of this study was to measure oxygen uptake and energy expenditure in children during rock climbing activity. 29 children (age = 10.9 ± 1.7 yr) participated in the study. A commercially available rock climbing structure with ample features for submaximal effort climbing provided continuous terrain. Participants were instructed to climb at a comfortable pace. Following an initial 5-min rest, each child climbed one sustained 5-min bout followed by 5-min sitting recovery for a total of 10 min (SUS). This was immediately followed by five 1-min climbing + 1-min recovery intervals for a second total of 10 min (INT). Expired air was analyzed continuously. Energy expenditure (EE) was determined via the Weir method for 10-s intervals throughout the full protocol. The total energy expenditure in kilocalories during the 10-min SUS period was 34.3 ± 11.3 kcal. Energy expenditure during the 10-min INT period averaged 39.3 ± 13.1 kcal and was significantly higher than during SUS (p < .05). The mean total EE for SUS + INT was 73.7 ± 24.2 kcal. EE was correlated with body mass; r = .86. The rock climbing tasks employed in this study produced EE levels similar to what have been reported in children for stair climbing, sports/games activities, and easy jogging. PMID:24018310

  6. Accuracy of energy expenditure estimation by activity monitors differs with ethnicity.

    PubMed

    Brazeau, A-S; Suppere, C; Strychar, I; Belisle, V; Demers, S-P; Rabasa-Lhoret, R

    2014-09-01

    The aim of this project is to explore the accuracy of 2 activity monitors (SenseWear Armband & Actical) to estimate energy expenditure during rest and light to moderate intensity exercises in 2 ethnic groups. 18 Caucasian and 20 Black adults (age: 26.8±5.2 years; body mass index: 23.9±3.0 kg/m(2)) wore the 2 devices simultaneously during 3 standardised activities: 30-min rest, 45-min of treadmill at 40% of their V˙O2peak and 45-min of stationary cycling at 50% of their V˙O2peak. Energy estimated with the 2 devices was compared to indirect calorimetry measurements. Both devices overestimated energy expenditure during rest (SenseWear: 36% in Black vs. 16% in Caucasian; Actical: 26% vs. 11%, p<0.01 between groups) and treadmill (SenseWear: 50% vs. 25%; Actical: 67% vs. 32%, p<0.01 between groups). Both devices significantly underestimated energy expenditure during stationary cycling (SenseWear: 24% vs. 26%; Actical: 58% vs. 70%, p=NS between groups). Equations used to estimate energy expenditure from accelerometer data is less precise among Black adults than Caucasian adults. Ethnic-specific formulas are probably required. PMID:24816887

  7. Intensity of physical activity in the energy expenditure of older adults.

    PubMed

    Colbert, Lisa H; Matthews, Charles E; Schoeller, Dale A; Havighurst, Thomas C; Kim, KyungMann

    2014-10-01

    This study examined the intensity of activity contributing to physical activity energy expenditure in older adults. In 57 men and women aged ≥ 65, total energy expenditure (TEE) was measured using doubly labeled water and resting metabolic rate was measured using indirect calorimetry to calculate a physical activity index (PAI). Sedentary time and physical activity of light and moderate to vigorous (mod/vig) intensity was measured using an accelerometer. The subjects were 75 ± 7 yrs (mean ± SD) of age and 79% female. Subjects spent 66 ± 8, 25 ± 5, and 9 ± 4% of monitor wear time in sedentary, light, and mod/vig activity per day, respectively. In a mixture regression model, both light (β = 29.6 [15.6-43.6, 95% CI]), p < .001) and mod/vig intensity activity (β = 28.7 [7.4-50.0, 95% CI]), p = .01) were strongly associated with PAI, suggesting that both light and mod/vig intensity activities are major determinants of their physical activity energy expenditure. PMID:24306390

  8. Intensity of Physical Activity in the Energy Expenditure of Older Adults

    PubMed Central

    Colbert, Lisa H.; Matthews, Charles E.; Schoeller, Dale A.; Havighurst, Thomas C.; Kim, KyungMann

    2014-01-01

    This study examined the intensity of activity contributing to physical activity energy expenditure in older adults. In 57 men and women aged ≥65, total energy expenditure (TEE) was measured using doubly labeled water, and resting metabolic rate was measured using indirect calorimetry to calculate a physical activity index (PAI). Sedentary time, and physical activity of light and moderate/vigorous (mod/vig) intensity was measured using an accelerometer. The subjects were 75 ± 7 yrs (mean ± SD) of age and 79% female. Subjects spent 66 ± 8, 25 ± 5, and 9 ± 4% of monitor wear time in sedentary, light, and mod/vig activity per day, respectively. In a mixture regression model, both light (β=29.6 (15.6 – 43.6, 95%CI)), p<0.001) and mod/vig intensity activity (β=28.7 (7.4 – 50.0, 95%CI)), p=0.01) were strongly associated with PAI, suggesting that both light and mod/vig intensity activities are major determinants of their physical activity energy expenditure. PMID:24306390

  9. 26 CFR 1.1275-7 - Inflation-indexed debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Inflation-indexed debt instruments. 1.1275-7 Section 1.1275-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1275-7 Inflation-indexed debt instruments....

  10. 26 CFR 1.1275-7 - Inflation-indexed debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Inflation-indexed debt instruments. 1.1275-7 Section 1.1275-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1275-7 Inflation-indexed debt instruments....

  11. Expenditures for Scientific Activities at Universities and Colleges, Fiscal Year 1975. Detailed Statistical Tables, Appendixes B and C.

    ERIC Educational Resources Information Center

    National Science Foundation, Washington, DC. Div. of Science Resources Studies.

    Provided are detailed statistical tables for the fiscal year 1975 National Science Foundation (NSF) survey of expenditures for scientific activities at universities and colleges. The survey included 540 universities and colleges which account for more than 99% of all academic R&D expenditures. In addition to data reported for 1975, selected…

  12. Exploring Metrics to Express Energy Expenditure of Physical Activity in Youth

    PubMed Central

    McMurray, Robert G.; Butte, Nancy F.; Crouter, Scott E.; Trost, Stewart G.; Pfeiffer, Karin A.; Bassett, David R.; Puyau, Maurice R.; Berrigan, David; Watson, Kathleen B.; Fulton, Janet E.

    2015-01-01

    Background Several approaches have been used to express energy expenditure in youth, but no consensus exists as to which best normalizes data for the wide range of ages and body sizes across a range of physical activities. This study examined several common metrics for expressing energy expenditure to determine whether one metric can be used for all healthy children. Such a metric could improve our ability to further advance the Compendium of Physical Activities for Youth. Methods A secondary analysis of oxygen uptake (VO2) data obtained from five sites was completed, that included 947 children ages 5 to 18 years, who engaged in 14 different activities. Resting metabolic rate (RMR) was computed based on Schofield Equations [Hum Nutr Clin Nut. 39(Suppl 1), 1985]. Absolute oxygen uptake (ml.min-1), oxygen uptake per kilogram body mass (VO2 in ml.kg-1.min-1), net oxygen uptake (VO2 – resting metabolic rate), allometric scaled oxygen uptake (VO2 in ml.kg-0.75.min-1) and YOUTH-MET (VO2.[resting VO2] -1) were calculated. These metrics were regressed with age, sex, height, and body mass. Results Net and allometric-scaled VO2, and YOUTH-MET were least associated with age, sex and physical characteristics. For moderate-to-vigorous intensity activities, allometric scaling was least related to age and sex. For sedentary and low-intensity activities, YOUTH-MET was least related to age and sex. Conclusions No energy expenditure metric completely eliminated the influence of age, physical characteristics, and sex. The Adult MET consistently overestimated EE. YOUTH-MET was better for expressing energy expenditure for sedentary and light activities, whereas allometric scaling was better for moderate and vigorous intensity activities. From a practical perspective, The YOUTH-MET may be the more feasible metric for improving of the Compendium of Physical Activities for Youth. PMID:26102204

  13. The debt of nations and the distribution of ecological impacts from human activities.

    PubMed

    Srinivasan, U Thara; Carey, Susan P; Hallstein, Eric; Higgins, Paul A T; Kerr, Amber C; Koteen, Laura E; Smith, Adam B; Watson, Reg; Harte, John; Norgaard, Richard B

    2008-02-01

    As human impacts to the environment accelerate, disparities in the distribution of damages between rich and poor nations mount. Globally, environmental change is dramatically affecting the flow of ecosystem services, but the distribution of ecological damages and their driving forces has not been estimated. Here, we conservatively estimate the environmental costs of human activities over 1961-2000 in six major categories (climate change, stratospheric ozone depletion, agricultural intensification and expansion, deforestation, overfishing, and mangrove conversion), quantitatively connecting costs borne by poor, middle-income, and rich nations to specific activities by each of these groups. Adjusting impact valuations for different standards of living across the groups as commonly practiced, we find striking imbalances. Climate change and ozone depletion impacts predicted for low-income nations have been overwhelmingly driven by emissions from the other two groups, a pattern also observed for overfishing damages indirectly driven by the consumption of fishery products. Indeed, through disproportionate emissions of greenhouse gases alone, the rich group may have imposed climate damages on the poor group greater than the latter's current foreign debt. Our analysis provides prima facie evidence for an uneven distribution pattern of damages across income groups. Moreover, our estimates of each group's share in various damaging activities are independent from controversies in environmental valuation methods. In a world increasingly connected ecologically and economically, our analysis is thus an early step toward reframing issues of environmental responsibility, development, and globalization in accordance with ecological costs. PMID:18212119

  14. The debt of nations and the distribution of ecological impacts from human activities

    PubMed Central

    Srinivasan, U. Thara; Carey, Susan P.; Hallstein, Eric; Higgins, Paul A. T.; Kerr, Amber C.; Koteen, Laura E.; Smith, Adam B.; Watson, Reg; Harte, John; Norgaard, Richard B.

    2008-01-01

    As human impacts to the environment accelerate, disparities in the distribution of damages between rich and poor nations mount. Globally, environmental change is dramatically affecting the flow of ecosystem services, but the distribution of ecological damages and their driving forces has not been estimated. Here, we conservatively estimate the environmental costs of human activities over 1961–2000 in six major categories (climate change, stratospheric ozone depletion, agricultural intensification and expansion, deforestation, overfishing, and mangrove conversion), quantitatively connecting costs borne by poor, middle-income, and rich nations to specific activities by each of these groups. Adjusting impact valuations for different standards of living across the groups as commonly practiced, we find striking imbalances. Climate change and ozone depletion impacts predicted for low-income nations have been overwhelmingly driven by emissions from the other two groups, a pattern also observed for overfishing damages indirectly driven by the consumption of fishery products. Indeed, through disproportionate emissions of greenhouse gases alone, the rich group may have imposed climate damages on the poor group greater than the latter's current foreign debt. Our analysis provides prima facie evidence for an uneven distribution pattern of damages across income groups. Moreover, our estimates of each group's share in various damaging activities are independent from controversies in environmental valuation methods. In a world increasingly connected ecologically and economically, our analysis is thus an early step toward reframing issues of environmental responsibility, development, and globalization in accordance with ecological costs. PMID:18212119

  15. Debt swapping as a tool for economic and social stabilization in Russia's closed nuclear cities (briefing paper)

    SciTech Connect

    JL Fuller; KM Leek

    2000-03-08

    The next great issue on the Russian landscape will be management of its foreign debt. In the near future the United States will be called upon to lead an international program of debt restructuring to assist Russia in overcoming the burden of its debt trap. With debt service obligations equal to 50{percent} of 1999 revenues, Russia has virtually no chance of sustaining a program of economic recovery without debt relief (Hardt, 1999). With some form of debt restructuring a foregone conclusion, Russia, the United States, and world community have a vital stake in searching for creative ways to transform the inevitability of debt restructuring into something of value and constructive to Russia and the problems it faces. This was the rationale behind debt-for-nature swaps which emerged in the early 1980s in Latin American and Eastern Europe as a means of relieving developing nations of their crippling foreign debt. Debt-for-nature swaps served both domestic and international needs by converting a portion of foreign debt, often at steep discounts, into local currency that was then used to fund programs to preserve the environment. The debt swap mechanism provides the prospect of getting something of real value where nothing is expected. The Pacific Northwest National Laboratory (PNNL) has proposed to use the same model to synergistically capitalize defense threat reduction activities and environmental remediation within Russia's closed nuclear cities. Preventing the emigration of nuclear technology, expertise, and hardware from these cities to subnational groups and countries of proliferation concern is one of the world's foremost pressing problems. It is in the best national security interest of the United states to assist Russia in overcoming the legacy of the Cold War by helping to address the catastrophic environmental and public health effects of nuclear production that negatively impact economic stabilization.

  16. Estimation of free-living energy expenditure using a novel activity monitor designed to minimize obtrusiveness.

    PubMed

    Bonomi, Alberto G; Plasqui, Guy; Goris, Annelies H C; Westerterp, Klass R

    2010-09-01

    The aim of this study was to investigate the ability of a novel activity monitor designed to be minimally obtrusive in predicting free-living energy expenditure. Subjects were 18 men and 12 women (age: 41 +/- 11 years, BMI: 24.4 +/- 3 kg/m(2)). The habitual physical activity was monitored for 14 days using a DirectLife triaxial accelerometer for movement registration (Tracmor(D)) (Philips New Wellness Solutions, Lifestyle Incubator, the Netherlands). Tracmor(D) output was expressed as activity counts per day (Cnts/d). Simultaneously, total energy expenditure (TEE) was measured in free living conditions using doubly labeled water (DLW). Activity energy expenditure (AEE) and the physical activity level (PAL) were determined from TEE and sleeping metabolic rate (SMR). A multiple-linear regression model predicted 76% of the variance in TEE, using as independent variables SMR (partial-r(2) = 0.55, P < 0.001), and Cnts/d (partial r(2) = 0.21, P < 0.001). The s.e. of TEE estimates was 0.9 MJ/day or 7.4% of the average TEE. A model based on body mass (partial-r(2) = 0.31, P < 0.001) and Cnts/d (partial-r(2) = 0.23, P < 0.001) predicted 54% of the variance in TEE. Cnts/d were significantly and positively associated with AEE (r = 0.54, P < 0.01), PAL (r = 0.68, P < 0.001), and AEE corrected by body mass (r = 0.71, P < 0.001). This study showed that the Tracmor(D) is a highly accurate instrument for predicting free-living energy expenditure. The miniaturized design did not harm the ability of the instrument in measuring physical activity and in determining outcome parameters of physical activity such as TEE, AEE, and PAL. PMID:20186133

  17. Daily energy expenditure and physical activity measured in Parkinson's disease patients with and without weight loss

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Patients with Parkinson's disease (PD) commonly exhibit weight loss, which investigators attribute to various factors, including elevated resting energy expenditure. We tested the hypothesis that daily energy expenditure (DEE) and its components, resting energy expenditure (REF) and physical activit...

  18. 77 FR 54808 - Integrated Hedging Transactions of Qualifying Debt

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-06

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK98 Integrated Hedging Transactions of Qualifying Debt AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Temporary and final regulations. SUMMARY: This... generally be offset by the gain or loss on the hedge. The Internal Revenue Service (IRS) and the...

  19. 26 CFR 1.1001-3 - Modifications of debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Modifications of debt instruments. 1.1001-3 Section 1.1001-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Determination of Amount of and Recognition of Gain Or Loss §...

  20. Feasibility of using a compact elliptical device to increase energy expenditure during sedentary activities

    PubMed Central

    Rovniak, Liza S.; Denlinger, LeAnn; Duveneck, Ellen; Sciamanna, Christopher N.; Kong, Lan; Freivalds, Andris; Ray, Chester A.

    2013-01-01

    Objectives This study aimed to evaluate the feasibility of using a compact elliptical device to increase energy expenditure during sedentary activities. A secondary aim was to evaluate if two accelerometers attached to the elliptical device could provide reliable and valid assessments of participants’ frequency and duration of elliptical device use. Design Physically inactive adults (n = 32, age range = 25–65) were recruited through local advertisements and selected using stratified random sampling based on sex, body mass index (BMI), and age. Methods Indirect calorimetry was used to assess participants’ energy expenditure while seated and while using the elliptical device at a self-selected intensity level. Participants also self-reported their interest in using the elliptical device during sedentary activities. Two Actigraph GT3X accelerometers were attached to the elliptical device to record time-use patterns. Results Participants expended a median of 179.1 kilocalories per hour while using the elliptical device (range = 108.2–269.0), or a median of 87.9 more kilocalories (range = 19.7–178.6) than they would expend per hour of sedentary sitting. Participants reported high interest in using the elliptical device during TV watching and computer work, but relatively low interest in using the device during office meetings. Women reported greater interest in using the elliptical device than men. The two accelerometers recorded identical time-use patterns on the elliptical device and demonstrated concurrent validity with time-stamped computer records. Conclusions Compact elliptical devices could increase energy expenditure during sedentary activities, and may provide proximal environmental cues for increasing energy expenditure across multiple life domains. PMID:24035273

  1. Energy Expenditure and Intensity of Physical Activity in Soccer Referees During Match-Play

    PubMed Central

    da Silva, Alberto Inácio; Fernandes, Luiz Cláudio; Fernandez, Ricardo

    2008-01-01

    The aim of this study was to determine the caloric expenditure and the intensity of physical activities performed by official soccer referees during a match expressed in Metabolic Equivalent (METs). The physical activity of referees accredited by CBF (Brazilian Confederation of Soccer) was video-recorded during twenty-nine official games of Paraná Championship (Brasil), Series A and B of the 2005/2006. Computerized video analysis was used to determine the time spent in 6 locomotor activities (standing still, walking, jogging, backwards running, running and sprint). The frequency and duration of each activity were recorded and these data were utilized to calculate the distance covered by the referee. Energy expenditure values were estimated, utilizing specific equations, from the time players spent in each motor activity. The referees observed in this study had a mean age of 38.9 ± 3.8 years, body mass of 86.1 ± 7.1 kg, stature of 1.80 ± 0.07 m and a body mass index of 26.5 ± 0.6 kg·m-2. During match-play, referees covered an average distance of 9155.4 ± 70.3 meters (8411 - 9765), with a mean energy expenditure of 734.7 ± 65 kcal. This energy expenditure was significantly reduced in the second half: 359.9 ± 6.3 vs 374.7 ± 6.6 kcal (p = 0.006), and averaged to be moderate energy intensity (5 METs) with predominant utilization of the aerobic energy system. In total, during 67% of match-play the intensity was equal or lower than 3.8 METs and in 33% it was higher than 9.8 METs. The pattern of movement observed in the present study confirms that soccer refereeing may be considered as a highly intermittent exercise mode. The high to low-intensity activity ratio may be defined as 1:7.1. In conclusion, referees officiating in professional soccer matches in Brazil should perform a physical conditioning regime that provides the stamina required at this level and consume appropriate and adequate nutrition to meet the energetic demands for match-play. Key points

  2. 20 CFR 366.1 - Notification to Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Notification to Internal Revenue Service. 366... PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.1 Notification to Internal Revenue Service. Upon entering into an agreement with the Internal Revenue Service and the Financial Management...

  3. 26 CFR 1.263A-11 - Accumulated production expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Accumulated production expenditures. 1.263A-11 Section 1.263A-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263A-11 Accumulated production expenditures. (a) General rule. Accumulated...

  4. 26 CFR 1.615-1 - Pre-1970 exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Pre-1970 exploration expenditures. 1.615-1 Section 1.615-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-1 Pre-1970 exploration expenditures. (a) General rule. Section 615 prescribes...

  5. 26 CFR 1.617-3 - Recapture of exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Recapture of exploration expenditures. 1.617-3 Section 1.617-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-3 Recapture of exploration expenditures. (a) In general. (1)(i) Except...

  6. 26 CFR 1.617-1 - Exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Exploration expenditures. 1.617-1 Section 1.617-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-1 Exploration expenditures. (a) General rule. Section 617 prescribes rules for the...

  7. 26 CFR 1.528-6 - Expenditure test.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Expenditure test. 1.528-6 Section 1.528-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Homeowners Associations § 1.528-6 Expenditure test. (a) In general....

  8. Adipose Tissue and Energy Expenditure: Central and Peripheral Neural Activation Pathways.

    PubMed

    Blaszkiewicz, Magdalena; Townsend, Kristy L

    2016-06-01

    Increasing energy expenditure is an appealing therapeutic target for the prevention and reversal of metabolic conditions such as obesity or type 2 diabetes. However, not enough research has investigated how to exploit pre-existing neural pathways, both in the central nervous system (CNS) and peripheral nervous system (PNS), in order to meet these needs. Here, we review several research areas in this field, including centrally acting pathways known to drive the activation of sympathetic nerves that can increase lipolysis and browning in white adipose tissue (WAT) or increase thermogenesis in brown adipose tissue (BAT), as well as other central and peripheral pathways able to increase energy expenditure of these tissues. In addition, we describe new work investigating the family of transient receptor potential (TRP) channels on metabolically important sensory nerves, as well as the role of the vagus nerve in regulating energy balance. PMID:27055864

  9. Energy Expenditure and Activity of Transfemoral Amputees Using Mechanical and Microprocessor-Controlled Prosthetic Knees

    PubMed Central

    Kaufman, Kenton R.; Levine, James A.; Brey, Robert H.; McCrady, Shelly K.; Padgett, Denny J.; Joyner, Michael J.

    2009-01-01

    Objective To quantify the energy efficiency of locomotion and free-living physical activity energy expenditure of transfemoral amputees using a mechanical and microprocessor-controlled prosthetic knee. Design Repeated-measures design to evaluate comparative functional outcomes. Setting Exercise physiology laboratory and community free-living environment. Participants Subjects (N=15; 12 men, 3 women; age, 42±9y; range, 26 –57y) with transfemoral amputation. Intervention Research participants were long-term users of a mechanical prosthesis (20±10y as an amputee; range, 3–36y). They were fitted with a microprocessor-controlled knee prosthesis and allowed to acclimate (mean time, 18±8wk) before being retested. Main Outcome Measures Objective measurements of energy efficiency and total daily energy expenditure were obtained. The Prosthetic Evaluation Questionnaire was used to gather subjective feedback from the participants. Results Subjects demonstrated significantly increased physical activity–related energy expenditure levels in the participant’s free-living environment (P=.04) after wearing the microprocessor-controlled prosthetic knee joint. There was no significant difference in the energy efficiency of walking (P=.34). When using the microprocessor-controlled knee, the subjects expressed increased satisfaction in their daily lives (P=.02). Conclusions People ambulating with a microprocessor-controlled knee significantly increased their physical activity during daily life, outside the laboratory setting, and expressed an increased quality of life. PMID:18586142

  10. Estimating activity-related energy expenditure under sedentary conditions using a tri-axial seismic accelerometer.

    PubMed

    van Hees, Vincent T; van Lummel, Rob C; Westerterp, Klaas R

    2009-06-01

    Activity-related energy expenditure (AEE) is difficult to quantify, especially under sedentary conditions. Here, a model was developed using the detected type of physical activity (PA) and movement intensity (MI), based on a tri-axial seismic accelerometer (DynaPort MiniMod; McRoberts B.V., The Hague, the Netherlands), with energy expenditure for PA as a reference. The relation between AEE (J/min/kg), MI, and the type of PA was determined for standardized PAs as performed in a laboratory including: lying, sitting, standing, and walking. AEE (J/min/kg) was calculated from total energy expenditure (TEE) and sleeping metabolic rate (SMR) as assessed with indirect calorimetry ((TEEx0.9)-SMR). Subsequently, the model was validated over 23-h intervals in a respiration chamber. Subjects were 15 healthy women (age: 22+/-2 years; BMI: 24.0+/-4.0 kg/m2). Predicted AEE in the chamber was significantly related to measured AEE both within (r2=0.81+/-0.06, P<0.00001) and between (r2=0.70, P<0.001) subjects. The explained variation in AEE by the model was higher than the explained variation by MI alone. This shows that a tri-axial seismic accelerometer is a valid tool for estimating AEE under sedentary conditions. PMID:19282829

  11. Change in energy expenditure and physical activity in response to aerobic and resistance exercise programs.

    PubMed

    Drenowatz, Clemens; Grieve, George L; DeMello, Madison M

    2015-01-01

    Exercise is considered an important component of a healthy lifestyle but there remains controversy on effects of exercise on non-exercise physical activity (PA). The present study examined the prospective association of aerobic and resistance exercise with total daily energy expenditure and PA in previously sedentary, young men. Nine men (27.0 ± 3.3 years) completed two 16-week exercise programs (3 exercise sessions per week) of aerobic and resistance exercise separated by a minimum of 6 weeks in random order. Energy expenditure and PA were measured with the SenseWear Mini Armband prior to each intervention as well as during week 1, week 8 and week 16 of the aerobic and resistance exercise program. Body composition was measured via dual x-ray absorptiometry. Body composition did not change in response to either exercise intervention. Total daily energy expenditure on exercise days increased by 443 ± 126 kcal/d and 239 ± 152 kcal/d for aerobic and resistance exercise, respectively (p < 0.01). Non-exercise moderate-to-vigorous PA, however, decreased on aerobic exercise days (-148 ± 161 kcal/d; p = 0.03). There was no change in total daily energy expenditure and PA on non-exercise days with aerobic exercise while resistance exercise was associated with an increase in moderate-to-vigorous PA during non-exercise days (216 ± 178 kcal/d, p = 0.01). Results of the present study suggest a compensatory reduction in PA in response to aerobic exercise. Resistance exercise, on the other hand, appears to facilitate non-exercise PA, particularly on non-exercise days, which may lead to more sustainable adaptations in response to an exercise program. PMID:26702387

  12. Self-Directed Weight Loss Strategies: Energy Expenditure Due to Physical Activity Is Not Increased to Achieve Intended Weight Loss

    PubMed Central

    Elbelt, Ulf; Schuetz, Tatjana; Knoll, Nina; Burkert, Silke

    2015-01-01

    Reduced physical activity and almost unlimited availability of food are major contributors to the development of obesity. With the decline of strenuous work, energy expenditure due to spontaneous physical activity has attracted increasing attention. Our aim was to assess changes in energy expenditure, physical activity patterns and nutritional habits in obese subjects aiming at self-directed weight loss. Methods: Energy expenditure and physical activity patterns were measured with a portable armband device. Nutritional habits were assessed with a food frequency questionnaire. Results: Data on weight development, energy expenditure, physical activity patterns and nutritional habits were obtained for 105 patients over a six-month period from an initial cohort of 160 outpatients aiming at weight loss. Mean weight loss was −1.5 ± 7.0 kg (p = 0.028). Patients with weight maintenance (n = 75), with substantial weight loss (>5% body weight, n = 20) and with substantial weight gain (>5% body weight, n = 10) did not differ in regard to changes of body weight adjusted energy expenditure components (total energy expenditure: −0.2 kcal/kg/day; non-exercise activity thermogenesis: −0.3 kcal/kg/day; exercise-related activity thermogenesis (EAT): −0.2 kcal/kg/day) or patterns of physical activity (duration of EAT: −2 min/day; steps/day: −156; metabolic equivalent unchanged) measured objectively with a portable armband device. Self-reported consumption frequency of unfavorable food decreased significantly (p = 0.019) over the six-month period. Conclusions: An increase in energy expenditure or changes of physical activity patterns (objectively assessed with a portable armband device) are not employed by obese subjects to achieve self-directed weight loss. However, modified nutritional habits could be detected with the use of a food frequency questionnaire. PMID:26193310

  13. Debt Dilemma

    ERIC Educational Resources Information Center

    Stewart, Pearl

    2012-01-01

    Recent reports point to soaring student loan debt and high rates of default as impediments to financial security for millions of Americans. A number of colleges and universities have addressed the issue with initiatives ranging from financial fixes to bold new models of higher education. The Institute for College Access and Success (TICAS)…

  14. Concerns about Debt Hover over a Small College in Iowa

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2009-01-01

    By just about every objective measure, the $88-million in debt that Wartburg College has carried since late 2005 poses a risk. The college's debt load--twice the amount that it takes in annually from tuition and other revenue--has raised red flags with its accreditor, alarmed some faculty members, and left Wartburg with a credit rating just one…

  15. 26 CFR 1.166-4 - Reserve for bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Reserve for bad debts. 1.166-4 Section 1.166-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-4 Reserve for bad debts. (a) Allowance of deduction. A taxpayer who has established the reserve method of treating...

  16. 26 CFR 1.166-4 - Reserve for bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Reserve for bad debts. 1.166-4 Section 1.166-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-4 Reserve for bad debts. (a) Allowance of deduction. A taxpayer who has established the reserve method of treating...

  17. 26 CFR 1.166-4 - Reserve for bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Reserve for bad debts. 1.166-4 Section 1.166-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-4 Reserve for bad debts. (a) Allowance of deduction. A taxpayer who has established the reserve method of treating...

  18. 26 CFR 1.166-4 - Reserve for bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Reserve for bad debts. 1.166-4 Section 1.166-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-4 Reserve for bad debts. (a) Allowance of deduction. A taxpayer who has established the reserve method of treating...

  19. 26 CFR 1.166-4 - Reserve for bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Reserve for bad debts. 1.166-4 Section 1.166-4...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-4 Reserve for bad debts. (a) Allowance of deduction. A taxpayer who has established the reserve method of treating...

  20. Effects of a Lifestyle-Based Physical Activity Intervention on Medical Expenditure in Japanese Adults: A Community-Based Retrospective Study

    PubMed Central

    2016-01-01

    Background. This study aimed to investigate whether a lifestyle-based physical activity program could contribute to reduced medical expenditure. Methods. The study participants were 60 adults aged 63.1 (standard deviation, 4.4) years in the intervention group; the case-control group consisted of 300 adults who were randomly selected from Japan's national health insurance system. This community-based retrospective study incorporated a 3-year follow-up. Results. The total and outpatient medical expenditure in the intervention group were significantly lower than in the control group: total expenditure, $US640.4/year; outpatient expenditure, $369.1/year. The odds ratio for outpatient visiting was 6.47-fold higher in the control than in the intervention group. Conclusion. Our study suggests that a health program to promote physical activity can result in reduced total medical expenditure, outpatient medical expenditure, and possibly also inpatient medical expenditure. PMID:27493963

  1. 20 CFR 366.6 - Change in notification to Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Change in notification to Internal Revenue... Internal Revenue Service. If, after submitting to the Internal Revenue Service notification of liability... named in the notification that reduces the amount of the debt referred to the Internal Revenue...

  2. 76 FR 16855 - Proposed Collection; Comment Request for Revenue Procedure 2001-21

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-25

    ... Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2001- 21 AGENCY...-21, Debt Roll-Ups. DATES: Written comments should be received on or before May 24, 2011 to be assured...-Ups. OMB Number: 1545-1647. Revenue Procedure Number: Revenue Procedure 2001-21. Abstract:...

  3. 26 CFR 1.514(b)-1 - Definition of debt-financed property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Definition of debt-financed property. 1.514(b)-1... Organizations § 1.514(b)-1 Definition of debt-financed property. (a) In general. For purposes of section 514 and the regulations thereunder, the term debt-financed property means any property which is held...

  4. 26 CFR 1.514(b)-1 - Definition of debt-financed property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Definition of debt-financed property. 1.514(b)-1... Organizations § 1.514(b)-1 Definition of debt-financed property. (a) In general. For purposes of section 514 and the regulations thereunder, the term debt-financed property means any property which is held...

  5. 26 CFR 1.514(b)-1 - Definition of debt-financed property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Definition of debt-financed property. 1.514(b)-1... Organizations § 1.514(b)-1 Definition of debt-financed property. (a) In general. For purposes of section 514 and the regulations thereunder, the term debt-financed property means any property which is held...

  6. 26 CFR 1.514(b)-1 - Definition of debt-financed property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Definition of debt-financed property. 1.514(b)-1... Organizations § 1.514(b)-1 Definition of debt-financed property. (a) In general. For purposes of section 514 and the regulations thereunder, the term debt-financed property means any property which is held...

  7. 26 CFR 1.271-1 - Debts owed by political parties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Debts owed by political parties. 1.271-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.271-1 Debts owed by political parties. (a... arose, owed by a political party. For example, it is immaterial that the debt may have arisen as...

  8. 26 CFR 1.271-1 - Debts owed by political parties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Debts owed by political parties. 1.271-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.271-1 Debts owed by political parties. (a... arose, owed by a political party. For example, it is immaterial that the debt may have arisen as...

  9. 26 CFR 1.271-1 - Debts owed by political parties.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Debts owed by political parties. 1.271-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.271-1 Debts owed by political parties. (a... arose, owed by a political party. For example, it is immaterial that the debt may have arisen as...

  10. 26 CFR 1.271-1 - Debts owed by political parties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Debts owed by political parties. 1.271-1 Section... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.271-1 Debts owed by political parties. (a... arose, owed by a political party. For example, it is immaterial that the debt may have arisen as...

  11. 26 CFR 1.1286-2 - Stripped inflation-indexed debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Stripped inflation-indexed debt instruments. 1....1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed debt instruments. If a Treasury Inflation-Indexed Security is stripped under the Department of the Treasury's Separate Trading...

  12. 26 CFR 1.271-1 - Debts owed by political parties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Debts owed by political parties. 1.271-1 Section... (CONTINUED) INCOME TAXES Items Not Deductible § 1.271-1 Debts owed by political parties. (a) General rule. In... arose, owed by a political party. For example, it is immaterial that the debt may have arisen as...

  13. 26 CFR 1.1286-2 - Stripped inflation-protected debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Stripped inflation-protected debt instruments... Losses § 1.1286-2 Stripped inflation-protected debt instruments. Stripped inflation-protected debt instruments. If a Treasury Inflation-Protected Security is stripped under the Department of the...

  14. 26 CFR 1.1286-2 - Stripped inflation-indexed debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Stripped inflation-indexed debt instruments. 1... Losses § 1.1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed debt instruments. If a Treasury Inflation-Indexed Security is stripped under the Department of the...

  15. 26 CFR 1.1286-2 - Stripped inflation-protected debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Stripped inflation-protected debt instruments... Losses § 1.1286-2 Stripped inflation-protected debt instruments. Stripped inflation-protected debt instruments. If a Treasury Inflation-Protected Security is stripped under the Department of the...

  16. 26 CFR 1.1286-2 - Stripped inflation-indexed debt instruments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Stripped inflation-indexed debt instruments. 1... Losses § 1.1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed debt instruments. If a Treasury Inflation-Indexed Security is stripped under the Department of the...

  17. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Additions to reserve for bad debts. 1.593-1... bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... reserve for bad debts in the manner and under the circumstances prescribed in this section and §...

  18. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Additions to reserve for bad debts. 1.593-1... bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... reserve for bad debts in the manner and under the circumstances prescribed in this section and §...

  19. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the...

  20. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Additions to reserve for bad debts. 1.593-1... bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... reserve for bad debts in the manner and under the circumstances prescribed in this section and §...

  1. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the...

  2. 26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Denial of bad debt reserves for large banks. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt... other section for an addition to a reserve for bad debts. However, for these years, except as...

  3. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Additions to reserve for bad debts. 1.593-1... bad debts. (a) In general. A mutual savings bank not having capital stock represented by shares, a... reserve for bad debts in the manner and under the circumstances prescribed in this section and §...

  4. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the...

  5. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the...

  6. 26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Denial of bad debt reserves for large banks. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt... other section for an addition to a reserve for bad debts. However, for these years, except as...

  7. 26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Denial of bad debt reserves for large banks. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt... other section for an addition to a reserve for bad debts. However, for these years, except as...

  8. 26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Denial of bad debt reserves for large banks. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt... other section for an addition to a reserve for bad debts. However, for these years, except as...

  9. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Addition to reserves for bad debts. 1.593-5... bad debts. (a) Amount of addition. As an alternative to a deduction from gross income under section... a deduction under section 166(c) for a reasonable addition to a reserve for bad debts. In the...

  10. 26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Denial of bad debt reserves for large banks. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt... other section for an addition to a reserve for bad debts. However, for these years, except as...

  11. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if...

  12. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if...

  13. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if...

  14. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Integration of qualifying debt instruments. 1... Losses § 1.1275-6 Integration of qualifying debt instruments. (a) In general. This section generally provides for the integration of a qualifying debt instrument with a hedge or combination of hedges if...

  15. 26 CFR 1.1274-2 - Issue price of debt instruments to which section 1274 applies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Issue price of debt instruments to which section... Losses § 1.1274-2 Issue price of debt instruments to which section 1274 applies. (a) In general. If section 1274 applies to a debt instrument, section 1274 and this section determine the issue price of...

  16. ROCK1 in AgRP Neurons Regulates Energy Expenditure and Locomotor Activity in Male Mice

    PubMed Central

    Huang, Hu; Lee, Seung Hwan; Ye, Chianping; Lima, Ines S.; Oh, Byung-Chul; Lowell, Bradford B.; Zabolotny, Janice M.

    2013-01-01

    Normal leptin signaling is essential for the maintenance of body weight homeostasis. Proopiomelanocortin- and agouti-related peptide (AgRP)-producing neurons play critical roles in regulating energy metabolism. Our recent work demonstrates that deletion of Rho-kinase 1 (ROCK1) in the AgRP neurons of mice increased body weight and adiposity. Here, we report that selective loss of ROCK1 in AgRP neurons caused a significant decrease in energy expenditure and locomotor activity of mice. These effects were independent of any change in food intake. Furthermore, AgRP neuron-specific ROCK1-deficient mice displayed central leptin resistance, as evidenced by impaired Signal Transducer and Activator of Transcription 3 activation in response to leptin administration. Leptin's ability to hyperpolarize and decrease firing rate of AgRP neurons was also abolished in the absence of ROCK1. Moreover, diet-induced and genetic forms of obesity resulted in reduced ROCK1 activity in murine arcuate nucleus. Of note, high-fat diet also impaired leptin-stimulated ROCK1 activity in arcuate nucleus, suggesting that a defect in hypothalamic ROCK1 activity may contribute to the pathogenesis of central leptin resistance in obesity. Together, these data demonstrate that ROCK1 activation in hypothalamic AgRP neurons is required for the homeostatic regulation of energy expenditure and adiposity. These results further support previous work identifying ROCK1 as a key regulator of energy balance and suggest that targeting ROCK1 in the hypothalamus may lead to development of antiobesity therapeutics. PMID:23885017

  17. Leanness and heightened nonresting energy expenditure: role of skeletal muscle activity thermogenesis.

    PubMed

    Gavini, Chaitanya K; Mukherjee, Sromona; Shukla, Charu; Britton, Steven L; Koch, Lauren G; Shi, Haifei; Novak, Colleen M

    2014-03-01

    A high-calorie diet accompanied by low levels of physical activity (PA) accounts for the widespread prevalence of obesity today, and yet some people remain lean even in this obesogenic environment. Here, we investigate the cause for this exception. A key trait that predicts high PA in both humans and laboratory rodents is intrinsic aerobic capacity. Rats artificially selected as high-capacity runners (HCR) are lean and consistently more physically active than their low-capacity runner (LCR) counterparts; this applies to both males and females. Here, we demonstrate that HCR show heightened total energy expenditure (TEE) and hypothesize that this is due to higher nonresting energy expenditure (NREE; includes activity EE). After matching for body weight and lean mass, female HCR consistently had heightened nonresting EE, but not resting EE, compared with female LCR. Because of the dominant role of skeletal muscle in nonresting EE, we examined muscle energy use. We found that lean female HCR had higher muscle heat dissipation during activity, explaining their low economy of activity and high activity EE. This may be due to the amplified skeletal muscle expression levels of proteins involved in EE and reduced expression levels of proteins involved in energy conservation in HCR relative to LCR. This is also associated with an increased sympathetic drive to skeletal muscle in HCR compared with LCR. We find little support for the hypothesis that resting metabolic rate is correlated with maximal aerobic capacity if body size and composition are fully considered; rather, the critical factor appears to be activity thermogenesis. PMID:24398400

  18. Leanness and heightened nonresting energy expenditure: role of skeletal muscle activity thermogenesis

    PubMed Central

    Mukherjee, Sromona; Shukla, Charu; Britton, Steven L.; Koch, Lauren G.; Shi, Haifei; Novak, Colleen M.

    2014-01-01

    A high-calorie diet accompanied by low levels of physical activity (PA) accounts for the widespread prevalence of obesity today, and yet some people remain lean even in this obesogenic environment. Here, we investigate the cause for this exception. A key trait that predicts high PA in both humans and laboratory rodents is intrinsic aerobic capacity. Rats artificially selected as high-capacity runners (HCR) are lean and consistently more physically active than their low-capacity runner (LCR) counterparts; this applies to both males and females. Here, we demonstrate that HCR show heightened total energy expenditure (TEE) and hypothesize that this is due to higher nonresting energy expenditure (NREE; includes activity EE). After matching for body weight and lean mass, female HCR consistently had heightened nonresting EE, but not resting EE, compared with female LCR. Because of the dominant role of skeletal muscle in nonresting EE, we examined muscle energy use. We found that lean female HCR had higher muscle heat dissipation during activity, explaining their low economy of activity and high activity EE. This may be due to the amplified skeletal muscle expression levels of proteins involved in EE and reduced expression levels of proteins involved in energy conservation in HCR relative to LCR. This is also associated with an increased sympathetic drive to skeletal muscle in HCR compared with LCR. We find little support for the hypothesis that resting metabolic rate is correlated with maximal aerobic capacity if body size and composition are fully considered; rather, the critical factor appears to be activity thermogenesis. PMID:24398400

  19. Personalizing energy expenditure estimation using physiological signals normalization during activities of daily living.

    PubMed

    Altini, Marco; Penders, Julien; Vullers, Ruud; Amft, Oliver

    2014-09-01

    In this paper we propose a generic approach to reduce inter-individual variability of different physiological signals (HR, GSR and respiration) by automatically estimating normalization parameters (e.g. baseline and range). The proposed normalization procedure does not require a dedicated personal calibration during system setup. On the other hand, normalization parameters are estimated at system runtime from sedentary and low intensity activities of daily living (ADLs), such as lying and walking. When combined with activity-specific energy expenditure (EE) models, our normalization procedure improved EE estimation by 15 to 33% in a study group of 18 participants, compared to state of the art activity-specific EE models combining accelerometer and non-normalized physiological signals. PMID:25120177

  20. The political economy of austerity and healthcare: cross-national analysis of expenditure changes in 27 European nations 1995-2011.

    PubMed

    Reeves, Aaron; McKee, Martin; Basu, Sanjay; Stuckler, David

    2014-03-01

    Why have patterns of healthcare spending varied during the Great Recession? Using cross-national, harmonised data for 27 EU countries from 1995 to 2011, we evaluated political, economic, and health system determinants of recent changes to healthcare expenditure. Data from EuroStat, the IMF, and World Bank (2013 editions) were evaluated using multivariate random- and fixed-effects models, correcting for pre-existing time-trends. Reductions in government health expenditure were not significantly associated with magnitude of economic recessions (annual change in GDP, p=0.31, or cumulative decline, p=0.40 or debt crises (measured by public debt as a percentage of GDP, p=0.38 or per capita, p=0.83)). Nor did ideology of governing parties have an effect. In contrast, each $100 reduction in tax revenue was associated with a $2.72 drop in health spending (95% CI: $1.03-4.41). IMF borrowers were significantly more likely to reduce healthcare budgets than non-IMF borrowers (OR=3.88, 95% CI: 1.95 -7.74), even after correcting for potential confounding by indication. Exposure to lending from international financial institutions, tax revenue falls, and decisions to implement cuts correlate more closely than underlying economic conditions or orientation of political parties with healthcare expenditure change in EU member states. PMID:24315493

  1. Estimating Physical Activity Energy Expenditure with the Kinect Sensor in an Exergaming Environment

    PubMed Central

    Nathan, David; Huynh, Du Q.; Rubenson, Jonas; Rosenberg, Michael

    2015-01-01

    Active video games that require physical exertion during game play have been shown to confer health benefits. Typically, energy expended during game play is measured using devices attached to players, such as accelerometers, or portable gas analyzers. Since 2010, active video gaming technology incorporates marker-less motion capture devices to simulate human movement into game play. Using the Kinect Sensor and Microsoft SDK this research aimed to estimate the mechanical work performed by the human body and estimate subsequent metabolic energy using predictive algorithmic models. Nineteen University students participated in a repeated measures experiment performing four fundamental movements (arm swings, standing jumps, body-weight squats, and jumping jacks). Metabolic energy was captured using a Cortex Metamax 3B automated gas analysis system with mechanical movement captured by the combined motion data from two Kinect cameras. Estimations of the body segment properties, such as segment mass, length, centre of mass position, and radius of gyration, were calculated from the Zatsiorsky-Seluyanov's equations of de Leva, with adjustment made for posture cost. GPML toolbox implementation of the Gaussian Process Regression, a locally weighted k-Nearest Neighbour Regression, and a linear regression technique were evaluated for their performance on predicting the metabolic cost from new feature vectors. The experimental results show that Gaussian Process Regression outperformed the other two techniques by a small margin. This study demonstrated that physical activity energy expenditure during exercise, using the Kinect camera as a motion capture system, can be estimated from segmental mechanical work. Estimates for high-energy activities, such as standing jumps and jumping jacks, can be made accurately, but for low-energy activities, such as squatting, the posture of static poses should be considered as a contributing factor. When translated into the active video gaming

  2. Estimating physical activity energy expenditure with the Kinect Sensor in an exergaming environment.

    PubMed

    Nathan, David; Huynh, Du Q; Rubenson, Jonas; Rosenberg, Michael

    2015-01-01

    Active video games that require physical exertion during game play have been shown to confer health benefits. Typically, energy expended during game play is measured using devices attached to players, such as accelerometers, or portable gas analyzers. Since 2010, active video gaming technology incorporates marker-less motion capture devices to simulate human movement into game play. Using the Kinect Sensor and Microsoft SDK this research aimed to estimate the mechanical work performed by the human body and estimate subsequent metabolic energy using predictive algorithmic models. Nineteen University students participated in a repeated measures experiment performing four fundamental movements (arm swings, standing jumps, body-weight squats, and jumping jacks). Metabolic energy was captured using a Cortex Metamax 3B automated gas analysis system with mechanical movement captured by the combined motion data from two Kinect cameras. Estimations of the body segment properties, such as segment mass, length, centre of mass position, and radius of gyration, were calculated from the Zatsiorsky-Seluyanov's equations of de Leva, with adjustment made for posture cost. GPML toolbox implementation of the Gaussian Process Regression, a locally weighted k-Nearest Neighbour Regression, and a linear regression technique were evaluated for their performance on predicting the metabolic cost from new feature vectors. The experimental results show that Gaussian Process Regression outperformed the other two techniques by a small margin. This study demonstrated that physical activity energy expenditure during exercise, using the Kinect camera as a motion capture system, can be estimated from segmental mechanical work. Estimates for high-energy activities, such as standing jumps and jumping jacks, can be made accurately, but for low-energy activities, such as squatting, the posture of static poses should be considered as a contributing factor. When translated into the active video gaming

  3. Activity pattern and energy expenditure due to physical activity before and during pregnancy in healthy Swedish women.

    PubMed

    Lof, Marie; Forsum, Elisabet

    2006-02-01

    Human pregnancy is associated with increased requirements for dietary energy and this increase may be partly offset by reductions in physical activity during gestation. Studies in well-nourished women have shown that the physical activity level (PAL), obtained as the total energy expenditure (TEE) divided by the BMR, decreases in late pregnancy. However, it is not known if this decrease is really caused by reductions in physical activity or if it is the result of decreases in energy expenditure/BMR (the so-called metabolic equivalent, MET) for many activities in late pregnancy. In the present study activity pattern, TEE and BMR were assessed in twenty-three healthy Swedish women before pregnancy as well as in gestational weeks 14 and 32. Activity pattern was assessed using a questionnaire and heart rate recording. TEE was assessed using the doubly labelled water method and BMR was measured by means of indirect calorimetry. When compared to the pre-pregnant value, there was little change in the PAL in gestational week 14 but it was significantly reduced in gestational week 32. Results obtained by means of the questionnaire and by heart rate recording showed that the activity pattern was largely unaffected by pregnancy. The findings support the following conclusion: in a population of well-nourished women where the activity pattern is maintained during pregnancy, the increase in BMR represents approximately the main part of the pregnancy-induced increase in TEE, at least until gestational week 32. PMID:16469145

  4. Posture and Activity Recognition and Energy Expenditure Prediction in a Wearable Platform

    PubMed Central

    Sazonov, Edward; Hegde, Nagaraj; Browning, Raymond C.; Melanson, Edward L.; Sazonova, Nadezhda A.

    2015-01-01

    The use of wearable sensors coupled with the processing power of mobile phones may be an attractive way to provide real-time feedback about physical activity and energy expenditure (EE). Here we describe the use of a shoe-based wearable sensor system (SmartShoe) with a mobile phone for real-time recognition of various postures/physical activities and the resulting EE. To deal with processing power and memory limitations of the phone, we compare use of Support Vector Machines (SVM), Multinomial Logistic Discrimination (MLD), and Multi-Layer Perceptrons (MLP) for posture and activity classification followed by activity-branched EE estimation. The algorithms were validated using data from 15 subjects who performed up to 15 different activities of daily living during a four-hour stay in a room calorimeter. MLD and MLP demonstrated activity classification accuracy virtually identical to SVM (~95%), while reducing the running time and the memory requirements by a factor of >103. Comparison of perminute EE estimation using activity-branched models resulted in accurate EE prediction (RMSE=0.78 kcal/min for SVM and MLD activity classification, 0.77 kcal/min for MLP, vs. RMSE of 0.75 kcal/min for manual annotation). These results suggest that low-power computational algorithms can be successfully used for real-time physical activity monitoring and EE prediction on a wearable platform. PMID:26011870

  5. 28 CFR 5.210 - Amount of detail required in information relating to registrant's activities and expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Amount of detail required in information relating to registrant's activities and expenditures. 5.210 Section 5.210 Judicial Administration... § 5.210 Amount of detail required in information relating to registrant's activities and...

  6. New Regulations Affect School Debt Financing.

    ERIC Educational Resources Information Center

    Olson, Carol Duane

    1993-01-01

    Provides an overview of changes in Treasury Regulations as they affect school debt financing, including bond and note construction and acquisition issues, other types of equipment and property financing, as well as tax and revenue anticipation notes for working capital needs. (MLF)

  7. Physical Activity Assessment: Biomarkers and Self-Report of Activity-Related Energy Expenditure in the WHI

    PubMed Central

    Neuhouser, Marian L.; Di, Chongzhi; Tinker, Lesley F.; Thomson, Cynthia; Sternfeld, Barbara; Mossavar-Rahmani, Yasmin; Stefanick, Marcia L.; Sims, Stacy; Curb, J. David; Lamonte, Michael; Seguin, Rebecca; Johnson, Karen C.; Prentice, Ross L

    2013-01-01

    We used a biomarker of activity-related energy expenditure (AREE) to assess measurement properties of self-reported physical activity and to determine the usefulness of AREE regression calibration equations in the Women's Health Initiative. Biomarker AREE, calculated as the total energy expenditure from doubly labeled water minus the resting energy expenditure from indirect calorimetry, was assessed in 450 Women's Health Initiative participants (2007–2009). Self-reported AREE was obtained from the Arizona Activity Frequency Questionnaire (AAFQ), the 7-Day Physical Activity Recall (PAR), and the Women's Health Initiative Personal Habits Questionnaire (PHQ). Eighty-eight participants repeated the protocol 6 months later. Reporting error, measured as log(self-report AREE) minus log(biomarker AREE), was regressed on participant characteristics for each instrument. Body mass index was associated with underreporting on the AAFQ and PHQ but overreporting on PAR. Blacks and Hispanics underreported physical activity levels on the AAFQ and PAR, respectively. Underreporting decreased with age for the PAR and PHQ. Regressing logbiomarker AREE on logself-reported AREE revealed that self-report alone explained minimal biomarker variance (R2 = 7.6, 4.8, and 3.4 for AAFQ, PAR, and PHQ, respectively). R2 increased to 25.2, 21.5, and 21.8, respectively, when participant characteristics were included. Six-month repeatability data adjusted for temporal biomarker variation, improving R2 to 79.4, 67.8, and 68.7 for AAFQ, PAR, and PHQ, respectively. Calibration equations “recover” substantial variation in average AREE and valuably enhance AREE self-assessment. PMID:23436896

  8. Smoking by adolescents: large revenue but little for prevention.

    PubMed

    Girgis, A; Doran, C M; Sanson-Fisher, R W; Walsh, R A

    1995-02-01

    The purpose of this paper is to report on the government revenue gained from the sale of cigarettes to minors and the proportion of this revenue that is spent on attempting to prevent adolescents from taking up this habit. Prevalence of smoking by minors was extrapolated for the individual states using Australian prevalence data; estimates of annual cigarette consumption were coupled with the respective cost of cigarettes in each state to derive an estimate of the total revenue accumulating from cigarette consumption by minors. From our analysis, approximately 211,000 Australian children under the legal age to purchase cigarettes consumed approximately 11.5 million packets of cigarettes in 1990. The estimated tax revenues to the federal and state governments from these sales were $8.42 million and $12.78 million respectively. While the average state revenue from cigarette consumption by minors during 1990 was just over $60 per under-age smoker, only $0.11 per under-age smoker was spent on anti-smoking campaigns in 1990. This is equivalent to approximately 0.002 per cent of state revenue from cigarette smoking by those under the legal purchase age being spent on discouraging adolescents from taking up this habit. Clearly, there is an inequitable expenditure on antismoking activities, given the enormous resources obtained from sales to minors. PMID:7734589

  9. Effect of hyperthyroidism on spontaneous physical activity and energy expenditure in rats.

    PubMed

    Levine, James A; Nygren, Jonas; Short, Kevin R; Nair, K Sreekumaran

    2003-01-01

    Thyroid hormone excess is associated with increased energy expenditure. The contributions of increases in spontaneous physical activity and nonexercise activity thermogenesis (NEAT) to this effect have not been defined. To address the hypothesis that hyperthyroidism is associated with increased spontaneous physical activity and NEAT, we rendered rats hyperthyroid by using continuous infusion of high-dose triiodothyronine for 14 days and measured the effects on physical activity and NEAT. On day 14, in the hyperthyroid group the mean +/- SD triiodothyronine concentration was 755 +/- 137 (range 574-919) ng/dl and in the control group 59 +/- 0.5 (58-59) ng/dl. Over the 14-day treatment period, mean spontaneous physical activity increased in the hyperthyroid rats from 24 +/- 7 to 36 +/- 6 activity units (AU)/min; P < 0.001 but did not increase in the controls (23 +/- 7 vs. 22 +/- 4 AU/min). Also, over the 14-day period, daily NEAT increased in the hyperthyroid rats from 8.1 +/- 2.8 to 19.7 +/- 5.0 kcal/day (P < 0.001) but did not increase in the controls (8.7 +/- 3.5 cf 9.4 +/- 1.7 kcal/day; not significant). In conclusion, hyperthyroidism is associated with increased spontaneous physical activity and NEAT. PMID:12486020

  10. Immune activity elevates energy expenditure of house sparrows: a link between direct and indirect costs?

    PubMed Central

    Martin, Lynn B; Scheuerlein, Alex; Wikelski, Martin

    2003-01-01

    The activation of an immune response is beneficial for organisms but may also have costs that affect fitness. Documented immune costs include those associated with acquisition of special nutrients, as well as immunopathology or autoimmunity. Here, we test whether an experimental induction of the immune system with a non-pathological stimulant can elevate energy turnover in passerine birds. We injected phytohaemagglutinin (PHA), a commonly used mitogen that activates the cell-mediated immune response, into the wing web of house sparrows, Passer domesticus. We then examined energetic costs resulting from this immune activity and related those costs to other physiological activities. We found that PHA injection significantly elevated resting metabolic rate (RMR) of challenged sparrows relative to saline controls. We calculated the total cost of this immune activity to be ca. 4.20 kJ per day (29% RMR), which is equivalent to the cost of production of half of an egg (8.23 kJ egg(-1)) in this species. We suggest that immune activity in wild passerines increases energy expenditure, which in turn may influence important life-history characteristics such as clutch size, timing of breeding or the scheduling of moult. PMID:12590753

  11. 5 KPIs that require revenue cycle managers' attention.

    PubMed

    Saharia, Devendra

    2014-09-01

    Revenue cycle leaders can gain the clearest insight into their organizations' revenue cycle performance by focusing in particular on five key performance indicators: Cash ratio. Medicare-billed accounts receivable (A/R) over 30 days as a percentage of total Medicare A/R. Third-party aging over 90 days. Bad debt expense. Customer experience. PMID:25647893

  12. Manitoba oil activity review, 1997

    SciTech Connect

    1998-12-01

    Annual review is presented of Manitoba Crown oil and gas dispositions, mineral owner leasing and revenue, geophysical and drilling activity, areas of activity, oil production and markets, oil prices, value of production, provincial revenue from oil production, surface owners, spills and reclamation, municipal taxes, the Manitoba Drilling Incentive Program, oil reserves, oil industry expenditures, and industry employment. Highlights of the current year are included.

  13. 78 FR 37883 - Information Collection Activities: Report of Fuel Cost, Consumption, and Surcharge Revenue

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-24

    ...As required by the Paperwork Reduction Act of 1995, 44 U.S.C. 3501-3519 (PRA), the Surface Transportation Board (STB or Board) gives notice of its intent to seek from the Office of Management and Budget (OMB) an extension of approval for the collection of the Report of Fuel Cost, Consumption, and Surcharge Revenue. Comments are requested concerning: (1) The accuracy of the Board's burden......

  14. 18 CFR 2.60 - Facilities and activities during an emergency-accounting treatment of defense-related expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Facilities and activities during an emergency-accounting treatment of defense-related expenditures. 2.60 Section 2.60 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY...

  15. 18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Expenditures for certain civic, political and related activities. 367.4264 Section 367.4264 Conservation of... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY...

  16. Energy expenditure in children predicted from heart rate and activity calibrated against respiration calorimetry.

    PubMed

    Treuth, M S; Adolph, A L; Butte, N F

    1998-07-01

    The purpose of this study was to predict energy expenditure (EE) from heart rate (HR) and activity calibrated against 24-h respiration calorimetry in 20 children. HR, oxygen consumption (VO2), carbon dioxide production (VCO2), and EE were measured during rest, sleep, exercise, and over 24 h by room respiration calorimetry on two separate occasions. Activity was monitored by a leg vibration sensor. The calibration day (day 1) consisted of specified behaviors categorized as inactive (lying, sitting, standing) or active (two bicycle sessions). On the validation day (day 2), the child selected activities. Separate regression equations for VO2, VCO2, and EE for method 1 (combining awake and asleep using HR, HR2, and HR3), method 2 (separating awake and asleep), and method 3 (separating awake into active and inactive, and combining activity and HR) were developed using the calibration data. For day 1, the errors were similar for 24-h VO2, VCO2, and EE among methods and also among HR, HR2, and HR3. The methods were validated using measured data from day 2. There were no significant differences in HR, VO2, VCO2, respiratory quotient, and EE values during rest, sleep, or over the 24 h between days 1 and 2. Applying the linear HR equations to day 2 data, the errors were the lowest with the combined HR/activity method (-2.6 +/- 5.2%, -4.1 +/- 5.9%, -2.9 +/- 5.1% for VO2, VCO2, and EE, respectively). To demonstrate the utility of the HR/activity method, HR and activity were monitored for 24 h at home (day 3). Free-living EE was predicted as 7,410 +/- 1,326 kJ/day. In conclusion, the combination of HR and activity is an acceptable method for determining EE not only for groups of children, but for individuals. PMID:9688868

  17. Does Increasing Reliance on Student Debt Explain Declines in Entrepreneurial Activity? Posing the Question, Gathering Evidence, Considering Policy Options. Research Report

    ERIC Educational Resources Information Center

    Baum, Sandy

    2015-01-01

    In recent years, concerns have emerged both about declines in entrepreneurial activity, and about increases in the amount students borrow to finance postsecondary education--in the aggregate as well as on average. Because the financial obligations associated with student debt could limit access to credit for individuals seeking to start…

  18. Estimating energy expenditure in wildland fire fighters using a physical activity monitor.

    PubMed

    Heil, Daniel P

    2002-09-01

    This study piloted the use of an electronic activity monitor (MTI AM 7164-1.2) as a tool for estimating activity (EE(ACT), kcal day(-1)) and total (EE(TOT) kcal day(-1)) energy expenditure in wildland fire fighters during extended periods of wildland fire suppression. Ten Hot Shot fire fighters (9 men, 1 woman) volunteered to wear a MTI monitor during every work shift for 21 consecutive days. Summarizing whole-body motion data each 1 min, the raw activity data (counts min(-1)) were transformed into units of kcal min(-1) using a custom computer program with standard conversion equations. EE(TOT) averaged (Mean+/-SD) 4768+/-478 kcal day(-1), while EE(ACT) averaged 2585+/-406 kcal day(-1), neither of which differed significantly (P = 0.198 and 0.268, respectively) from literature values reported for Hot Shots using the doubly labeled water technique. These data suggest that the electronic activity monitor provided reasonable estimates of EE in wildland fire fighters. This study should be verified, however, with a more complete validation methodology to ensure these findings. PMID:12236649

  19. Unobtrusive measurement of indoor energy expenditure using an infrared sensor-based activity monitoring system.

    PubMed

    Hwang, Bosun; Han, Jonghee; Choi, Jong Min; Park, Kwang Suk

    2008-11-01

    The purpose of this study was to develop an unobtrusive energy expenditure (EE) measurement system using an infrared (IR) sensor-based activity monitoring system to measure indoor activities and to estimate individual quantitative EE. IR-sensor activation counts were measured with a Bluetooth-based monitoring system and the standard EE was calculated using an established regression equation. Ten male subjects participated in the experiment and three different EE measurement systems (gas analyzer, accelerometer, IR sensor) were used simultaneously in order to determine the regression equation and evaluate the performance. As a standard measurement, oxygen consumption was simultaneously measured by a portable metabolic system (Metamax 3X, Cortex, Germany). A single room experiment was performed to develop a regression model of the standard EE measurement from the proposed IR sensor-based measurement system. In addition, correlation and regression analyses were done to compare the performance of the IR system with that of the Actigraph system. We determined that our proposed IR-based EE measurement system shows a similar correlation to the Actigraph system with the standard measurement system. PMID:19035796

  20. Evaluation of the ability of three physical activity monitors to predict weight change and estimate energy expenditure.

    PubMed

    Correa, John B; Apolzan, John W; Shepard, Desti N; Heil, Daniel P; Rood, Jennifer C; Martin, Corby K

    2016-07-01

    Activity monitors such as the Actical accelerometer, the Sensewear armband, and the Intelligent Device for Energy Expenditure and Activity (IDEEA) are commonly validated against gold standards (e.g., doubly labeled water, or DLW) to determine whether they accurately measure total daily energy expenditure (TEE) or activity energy expenditure (AEE). However, little research has assessed whether these parameters or others (e.g., posture allocation) predict body weight change over time. The aims of this study were to (i) test whether estimated energy expenditure or posture allocation from the devices was associated with weight change during and following a low-calorie diet (LCD) and (ii) compare free-living TEE and AEE predictions from the devices against DLW before weight change. Eighty-seven participants from 2 clinical trials wore 2 of the 3 devices simultaneously for 1 week of a 2-week DLW period. Participants then completed an 8-week LCD and were weighed at the start and end of the LCD and 6 and 12 months after the LCD. More time spent walking at baseline, measured by the IDEEA, significantly predicted greater weight loss during the 8-week LCD. Measures of posture allocation demonstrated medium effect sizes in their relationships with weight change. Bland-Altman analyses indicated that the Sensewear and the IDEEA accurately estimated TEE, and the IDEEA accurately measured AEE. The results suggest that the ability of energy expenditure and posture allocation to predict weight change is limited, and the accuracy of TEE and AEE measurements varies across activity monitoring devices, with multi-sensor monitors demonstrating stronger validity. PMID:27270210

  1. Nonexercise Energy Expenditure and Physical Activity in the Midwest Exercise Trial 2

    PubMed Central

    Willis, Erik A.; Herrmann, Stephen D.; Honas, Jeffery J.; Lee, Jaehoon; Donnelly, Joseph E.; Washburn, Richard A.

    2014-01-01

    PURPOSE To examine compensatory changes in non-exercise energy expenditure (NEEx) and non-exercise physical activity (NEPA) in response to an aerobic exercise training program. METHODS Ninety-two overweight/obese (BMI 25–39.9 kg·m−2) sedentary young adults (18–30 years) completed a 10-month randomized clinical efficacy trial of aerobic exercise 5 d·wk−1 at either 400 kcal·session−1 (n=37), 600 kcal·session−1 (n=37) or control (n=18). Total daily energy expenditure (TDEE) and resting metabolic rate (RMR) were measured at months 0 and 10. NEPA was measured by accelerometer at months 0, 3.5,7, and 10. NEEx was calculated by [(TDEE*0.9)–RMR]–net EEEx (EEEx–RMR). Mixed modeling was used to examine differences between groups (group effect), within groups (time effect) and group-by-time interaction for NEEx and NEPA. RESULTS Within the exercise groups, there were no significant effects (all p>0.05) of group, time, or group-by-time interaction for NEPA. Additionally, there were no significant within or between group differences for change in NEEx. However, activity cts·min−1 were significantly higher (p<0.001) in the 600 kcal·session−1 group (346 ± 141 min·d−1) vs. controls (290±106 min·d−1) at month 7 and significantly higher (p<0.001) in both the 600 kcal·session−1 (345 ± 163 min·d−1) and 400 kcal·session−1 groups (317 ± 146 min·d−1) vs. controls (277 ± 116 min·d−1) at 10 months. CONCLUSION A 10-month aerobic exercise training program in previously sedentary, overweight and obese young adults was not associated with compensatory decreases in NEEx or NEPA. Results suggest that overweight and obese individuals do not become less physically active or spend more time in sedentary pursuits in response to exercise. PMID:24694746

  2. 26 CFR 1.381(c)(10)-1 - Deferred exploration and development expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... expenditures. 1.381(c)(10)-1 Section 1.381(c)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...)-1 Deferred exploration and development expenditures. (a) Carryover requirement. (1) If for any... expenditures made in connection with any ore, mineral, mine, or other natural deposit transferred to...

  3. Brown Adipose YY1 Deficiency Activates Expression of Secreted Proteins Linked to Energy Expenditure and Prevents Diet-Induced Obesity

    PubMed Central

    Verdeguer, Francisco; Soustek, Meghan S.; Hatting, Maximilian; Blättler, Sharon M.; McDonald, Devin; Barrow, Joeva J.

    2015-01-01

    Mitochondrial oxidative and thermogenic functions in brown and beige adipose tissues modulate rates of energy expenditure. It is unclear, however, how beige or white adipose tissue contributes to brown fat thermogenic function or compensates for partial deficiencies in this tissue and protects against obesity. Here, we show that the transcription factor Yin Yang 1 (YY1) in brown adipose tissue activates the canonical thermogenic and uncoupling gene expression program. In contrast, YY1 represses a series of secreted proteins, including fibroblast growth factor 21 (FGF21), bone morphogenetic protein 8b (BMP8b), growth differentiation factor 15 (GDF15), angiopoietin-like 6 (Angptl6), neuromedin B, and nesfatin, linked to energy expenditure. Despite substantial decreases in mitochondrial thermogenic proteins in brown fat, mice lacking YY1 in this tissue are strongly protected against diet-induced obesity and exhibit increased energy expenditure and oxygen consumption in beige and white fat depots. The increased expression of secreted proteins correlates with elevation of energy expenditure and promotion of beige and white fat activation. These results indicate that YY1 in brown adipose tissue controls antagonistic gene expression programs associated with energy balance and maintenance of body weight. PMID:26503783

  4. Brown Adipose YY1 Deficiency Activates Expression of Secreted Proteins Linked to Energy Expenditure and Prevents Diet-Induced Obesity.

    PubMed

    Verdeguer, Francisco; Soustek, Meghan S; Hatting, Maximilian; Blättler, Sharon M; McDonald, Devin; Barrow, Joeva J; Puigserver, Pere

    2016-01-01

    Mitochondrial oxidative and thermogenic functions in brown and beige adipose tissues modulate rates of energy expenditure. It is unclear, however, how beige or white adipose tissue contributes to brown fat thermogenic function or compensates for partial deficiencies in this tissue and protects against obesity. Here, we show that the transcription factor Yin Yang 1 (YY1) in brown adipose tissue activates the canonical thermogenic and uncoupling gene expression program. In contrast, YY1 represses a series of secreted proteins, including fibroblast growth factor 21 (FGF21), bone morphogenetic protein 8b (BMP8b), growth differentiation factor 15 (GDF15), angiopoietin-like 6 (Angptl6), neuromedin B, and nesfatin, linked to energy expenditure. Despite substantial decreases in mitochondrial thermogenic proteins in brown fat, mice lacking YY1 in this tissue are strongly protected against diet-induced obesity and exhibit increased energy expenditure and oxygen consumption in beige and white fat depots. The increased expression of secreted proteins correlates with elevation of energy expenditure and promotion of beige and white fat activation. These results indicate that YY1 in brown adipose tissue controls antagonistic gene expression programs associated with energy balance and maintenance of body weight. PMID:26503783

  5. 26 CFR 1.194-1 - Amortization of reforestation expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amortization of reforestation expenditures. 1....194-1 Amortization of reforestation expenditures. (a) In general. Section 194 allows a taxpayer to elect to amortize over an 84-month period, up to $10,000 of reforestation expenditures (as defined...

  6. 26 CFR 53.4945-6 - Expenditures for noncharitable purposes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Expenditures for noncharitable purposes. 53... Expenditures § 53.4945-6 Expenditures for noncharitable purposes. (a) In general. Under section 4945(d)(5) the term “taxable expenditure” includes any amount paid or incurred by a private foundation for any...

  7. Glucagon increases energy expenditure independently of brown adipose tissue activation in humans

    PubMed Central

    Salem, V; Izzi-Engbeaya, C; Coello, C; Thomas, D B; Chambers, E S; Comninos, A N; Buckley, A; Win, Z; Al-Nahhas, A; Rabiner, E A; Gunn, R N; Budge, H; Symonds, M E; Bloom, S R; Tan, T M; Dhillo, W S

    2016-01-01

    Aims To investigate, for a given energy expenditure (EE) rise, the differential effects of glucagon infusion and cold exposure on brown adipose tissue (BAT) activation in humans. Methods Indirect calorimetry and supraclavicular thermography was performed in 11 healthy male volunteers before and after: cold exposure; glucagon infusion (at 23 °C); and vehicle infusion (at 23 °C). All volunteers underwent 18F-fluorodeoxyglucose (18F-FDG) positron emission tomography (PET)/CT scanning with cold exposure. Subjects with cold-induced BAT activation on 18F-FDG PET/CT (n = 8) underwent a randomly allocated second 18F-FDG PET/CT scan (at 23 °C), either with glucagon infusion (n = 4) or vehicle infusion (n = 4). Results We observed that EE increased by 14% after cold exposure and by 15% after glucagon infusion (50 ng/kg/min; p < 0.05 vs control for both). Cold exposure produced an increase in neck temperature (+0.44 °C; p < 0.001 vs control), but glucagon infusion did not alter neck temperature. In subjects with a cold-induced increase in the metabolic activity of supraclavicular BAT on 18F-FDG PET/CT, a significant rise in the metabolic activity of BAT after glucagon infusion was not detected. Cold exposure increased sympathetic activation, as measured by circulating norepinephrine levels, but glucagon infusion did not. Conclusions Glucagon increases EE by a similar magnitude compared with cold activation, but independently of BAT thermogenesis. This finding is of importance for the development of safe treatments for obesity through upregulation of EE. PMID:26434748

  8. A smartphone-driven methodology for estimating physical activities and energy expenditure in free living conditions.

    PubMed

    Guidoux, Romain; Duclos, Martine; Fleury, Gérard; Lacomme, Philippe; Lamaudière, Nicolas; Manenq, Pierre-Henri; Paris, Ludivine; Ren, Libo; Rousset, Sylvie

    2014-12-01

    This paper introduces a function dedicated to the estimation of total energy expenditure (TEE) of daily activities based on data from accelerometers integrated into smartphones. The use of mass-market sensors such as accelerometers offers a promising solution for the general public due to the growing smartphone market over the last decade. The TEE estimation function quality was evaluated using data from intensive numerical experiments based, first, on 12 volunteers equipped with a smartphone and two research sensors (Armband and Actiheart) in controlled conditions (CC) and, then, on 30 other volunteers in free-living conditions (FLC). The TEE given by these two sensors in both conditions and estimated from the metabolic equivalent tasks (MET) in CC served as references during the creation and evaluation of the function. The TEE mean gap in absolute value between the function and the three references was 7.0%, 16.4% and 2.7% in CC, and 17.0% and 23.7% according to Armband and Actiheart, respectively, in FLC. This is the first step in the definition of a new feedback mechanism that promotes self-management and daily-efficiency evaluation of physical activity as part of an information system dedicated to the prevention of chronic diseases. PMID:25048352

  9. Physical activity and energy expenditure measurements using accelerometers in older adults.

    PubMed

    Garatachea, N; Torres Luque, G; González Gallego, J

    2010-01-01

    The purpose of this review is to address methodological issues related to accelerometer-based assessments of physical activity (PA) in older individuals. Special interest is also put on recently updated technology. No definitive evidence exists currently to indicate which are the more valid and reliable accelerometer models for use with older people. When it comes to selecting an accelerometer, issues of affordability, product reliability, monitor size, technical support, and comparability with other studies may be equally as important as the relative validity and reliability of an instrument. The accelerometer should be attached as close as possible to the body's center of mass, and in the case of elders using walking aids, it should be placed on the same body side. Variability due to positioning can be reduced with careful training and supervision. Typically, the sampling period is between 3 and 7 days and it is not yet clear if variability exists between weekdays and weekend in the elderly. It is possible that aging effects on physical and cognitive health may limit the ability of an older adult to be compliant with an accelerometer protocol; in this line many methods have been suggested for increasing compliance to protocols for research studies. Accelerometers can provide reliable information on mobility and objective measurement of PA. These activity monitors have significant advantages when compared with other quantitative methods for measurement of energy expenditure. Accelerometers are currently used mainly in a research setting; however, with recent advances, incorporation into clinical and fitness practice is possible and increasing. PMID:20449530

  10. 26 CFR 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Bad debts, losses, and gains with respect to... § 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions. (a) Bad debt deduction for banks. A bank, as defined in section 581, is allowed a deduction for bad...

  11. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Recovery of bad debts, prior taxes, or... Reorganizations § 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  12. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Recovery of bad debts, prior taxes, or...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  13. 26 CFR 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Bad debts, losses, and gains with respect to... § 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions. (a) Bad debt deduction for banks. A bank, as defined in section 581, is allowed a deduction for bad...

  14. 26 CFR 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Bad debts, losses, and gains with respect to... § 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions. (a) Bad debt deduction for banks. A bank, as defined in section 581, is allowed a deduction for bad...

  15. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Recovery of bad debts, prior taxes, or...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  16. 26 CFR 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Bad debts, losses, and gains with respect to... § 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions. (a) Bad debt deduction for banks. A bank, as defined in section 581, is allowed a deduction for bad...

  17. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Recovery of bad debts, prior taxes, or... Reorganizations § 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  18. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Recovery of bad debts, prior taxes, or... Reorganizations § 1.381(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which...

  19. 26 CFR 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Bad debts, losses, and gains with respect to... § 1.582-1 Bad debts, losses, and gains with respect to securities held by financial institutions. (a) Bad debt deduction for banks. A bank, as defined in section 581, is allowed a deduction for bad...

  20. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... expenditures to influence legislation; introduction. 1.501(h)-1 Section 1.501(h)-1 Internal Revenue INTERNAL...) Exempt Organizations § 1.501(h)-1 Application of the expenditure test to expenditures to influence..., (except as otherwise provided in subsection (h)).” This requirement is called the substantial part...

  1. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... expenditures to influence legislation; introduction. 1.501(h)-1 Section 1.501(h)-1 Internal Revenue INTERNAL...) Exempt Organizations § 1.501(h)-1 Application of the expenditure test to expenditures to influence..., (except as otherwise provided in subsection (h)).” This requirement is called the substantial part...

  2. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... expenditures to influence legislation; introduction. 1.501(h)-1 Section 1.501(h)-1 Internal Revenue INTERNAL...) Exempt Organizations § 1.501(h)-1 Application of the expenditure test to expenditures to influence..., (except as otherwise provided in subsection (h)).” This requirement is called the substantial part...

  3. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... expenditures to influence legislation; introduction. 1.501(h)-1 Section 1.501(h)-1 Internal Revenue INTERNAL...) Exempt Organizations § 1.501(h)-1 Application of the expenditure test to expenditures to influence..., (except as otherwise provided in subsection (h)).” This requirement is called the substantial part...

  4. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... expenditures to influence legislation; introduction. 1.501(h)-1 Section 1.501(h)-1 Internal Revenue INTERNAL...) Exempt Organizations § 1.501(h)-1 Application of the expenditure test to expenditures to influence..., (except as otherwise provided in subsection (h)).” This requirement is called the substantial part...

  5. Empowering Sedentary Adults to Reduce Sedentary Behavior and Increase Physical Activity Levels and Energy Expenditure: A Pilot Study

    PubMed Central

    Barwais, Faisal A.; Cuddihy, Thomas F.

    2015-01-01

    Objective: The purpose of this study was to assess the effectiveness of a 4-week intervention in which an online personal activity monitor (Gruve-Technologies™) was used to reduce sedentary behavior among sedentary adults. Method: Eighteen, sedentary adult volunteers (12 men, six women, mean age 29 ± 4.0 years) were recruited to participate in the study. Time spent in sedentary activities and light-, moderate-, and vigorous-intensity physical activity and energy expenditure were assessed during waking hours using the monitor and the 7-day SLIPA Log at both baseline and post-intervention. Results: A significant decrease of 33% (3.1 h/day; p < 0.001) was found between the time spent in sedentary activities measured at baseline (9.4 ± 1.1 h/day) and at the end of the 4-week intervention (6.3 ± 0.8 h/day). Consequent to the changes in sedentary time, significant increases were found in the amount of time spent in light- (45% (2.6 h/day), p < 0.001), moderate- (33% (1 h/day) p < 0.001), vigorous-intensity physical activity (39% (0.16 h/day), p < 0.001), and energy expenditure (47% (216.7 kcal/day), p < 0.001). Conclusion: This monitor contributes to a meaningful reduction in time spent in sedentary activities and has a large effect on energy expenditure and physical activity patterns. PMID:25568971

  6. 26 CFR 5c.103-1 - Leases and capital expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Leases and capital expenditures. 5c.103-1 Section 5c.103-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...-1 Leases and capital expenditures. For purposes of section 103(b)(6)(D) and §...

  7. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Election to amortize start-up expenditures. 1.195-1 Section 1.195-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... (continued) § 1.195-1 Election to amortize start-up expenditures. For further guidance, see § 1.195-1T....

  8. 26 CFR 56.4911-3 - Expenditures for direct and/or grass roots lobbying communications.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... grass roots expenditures because E was engaged in an attempt to influence legislation. Example 2. An... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Expenditures for direct and/or grass roots lobbying communications. 56.4911-3 Section 56.4911-3 Internal Revenue INTERNAL REVENUE SERVICE,...

  9. 26 CFR 1.615-3 - Election to defer pre-1970 exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Election to defer pre-1970 exploration expenditures. 1.615-3 Section 1.615-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-3 Election to defer pre-1970 exploration expenditures. (a)...

  10. 26 CFR 56.4911-3 - Expenditures for direct and/or grass roots lobbying communications.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Expenditures for direct and/or grass roots lobbying communications. 56.4911-3 Section 56.4911-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.4911-3 Expenditures for direct and/or...

  11. 26 CFR 2.1-22 - Time extensions for expenditure or obligation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Time extensions for expenditure or obligation. 2.1-22 Section 2.1-22 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) MARITIME CONSTRUCTION RESERVE FUND § 2.1-22 Time extensions for expenditure or obligation. (a) Extensions....

  12. 26 CFR 2.1-22 - Time extensions for expenditure or obligation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Time extensions for expenditure or obligation. 2.1-22 Section 2.1-22 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... expenditure or obligation. (a) Extensions. The Administration, upon application and a showing of...

  13. Energy Expenditures for Activities of Daily Living in Korean Young Adults: A Preliminary Study

    PubMed Central

    2016-01-01

    Objective To investigate the energy expenditure (EE) of Korean young adults based on activities refined to a deskbound lifestyle. Methods Sixty-four healthy office workers aged between 25 and 46 years participated in this study. EE was expressed as metabolic equivalent of task (MET). Participants were evaluated in terms of their EE during physical activities of sleeping (n=22), typing (n=37), folding laundry (n=34), dishwashing (n=32), studying (n=18), mopping (n=35), walking (n=33), stair climbing (n=23), and running (n=29). Volume of oxygen consumption was measured by indirect calorimetry K4b2 (COSMED). The results were compared to the established Compendium MET. Results The MET of activities were: sleeping, 1.24±0.43; typing, 1.35±0.25; folding laundry, 1.58±0.51; dishwashing, 2.20±0.51; studying, 2.11±0.90; mopping, 2.72±0.69; walking at 4 km/hr, 3.48±0.65; stair climbing of five stories, 6.18±1.08; and running at 8 km/hr, 7.57±0.57. The values of typing and mopping were similar to those in the Compendium, whereas those of sleeping, folding laundry, dishwashing, studying, walking, stair climbing and running were different. Conclusion To our knowledge, this estimation of EE in MET during activities of daily living is the first data of young adults in Korea. These data could be used as a reference to modify the guidelines of physical activities for the age group examined in this study. PMID:27606280

  14. Validation and Comparison of Two Methods to Assess Human Energy Expenditure during Free-Living Activities

    PubMed Central

    Anastasopoulou, Panagiota; Tubic, Mirnes; Schmidt, Steffen; Neumann, Rainer; Woll, Alexander; Härtel, Sascha

    2014-01-01

    Background The measurement of activity energy expenditure (AEE) via accelerometry is the most commonly used objective method for assessing human daily physical activity and has gained increasing importance in the medical, sports and psychological science research in recent years. Objective The purpose of this study was to determine which of the following procedures is more accurate to determine the energy cost during the most common everyday life activities; a single regression or an activity based approach. For this we used a device that utilizes single regression models (GT3X, ActiGraph Manufacturing Technology Inc., FL., USA) and a device using activity-dependent calculation models (move II, movisens GmbH, Karlsruhe, Germany). Material and Methods Nineteen adults (11 male, 8 female; 30.4±9.0 years) wore the activity monitors attached to the waist and a portable indirect calorimeter (IC) as reference measure for AEE while performing several typical daily activities. The accuracy of the two devices for estimating AEE was assessed as the mean differences between their output and the reference and evaluated using Bland-Altman analysis. Results The GT3X overestimated the AEE of walking (GT3X minus reference, 1.26 kcal/min), walking fast (1.72 kcal/min), walking up−/downhill (1.45 kcal/min) and walking upstairs (1.92 kcal/min) and underestimated the AEE of jogging (−1.30 kcal/min) and walking upstairs (−2.46 kcal/min). The errors for move II were smaller than those for GT3X for all activities. The move II overestimated AEE of walking (move II minus reference, 0.21 kcal/min), walking up−/downhill (0.06 kcal/min) and stair walking (upstairs: 0.13 kcal/min; downstairs: 0.29 kcal/min) and underestimated AEE of walking fast (−0.11 kcal/min) and jogging (−0.93 kcal/min). Conclusions Our data suggest that the activity monitor using activity-dependent calculation models is more appropriate for predicting AEE in daily life than the activity monitor using a single

  15. Relationship between the metabolic syndrome and physical activity energy expenditure: a MONET study.

    PubMed

    Karelis, Antony D; Lavoie, Marie-Eve; Messier, Virginie; Mignault, Diane; Garrel, Dominique; Prud'homme, Denis; Rabasa-Lhoret, Rémi

    2008-04-01

    The purpose of this cross-sectional study was to examine the association between the metabolic syndrome (MetS) and physical activity energy expenditure (PAEE) in overweight and obese sedentary postmenopausal women. The study population consisted of 137 overweight and obese sedentary postmenopausal women (age, 57.7 +/- 4.8 years; BMI, 32.4 +/- 4.6 kg.m(-2)). Subjects had the MetS if 3 out of the following 5 criteria were met: visceral fat > 130 cm2, high-density lipoprotein (HDL) cholesterol < 1.29 mmol.L(-1), fasting triglycerides > or = 1.7 mmol.L(-1), blood pressure > or = 130/85 mmHg, and fasting glucose > or =5.6 mmol.L(-1). We measured (i) body composition (by dual-energy X-ray absorptiometry); (ii) visceral fat (by computed tomography); (iii) insulin sensitivity (using the hyperinsulinemic-euglycemic clamp); (iv) plasma lipids, fasting glucose, and insulin, as well as 2 h glucose during an oral glucose tolerance test; (v) resting blood pressure; (vi) peak oxygen consumption (VO2 peak); (vii) PAEE (using doubly labeled water); and (viii) lower-body muscle strength (using weight-training equipment). Forty-two women (30.7%) had the MetS in our cohort. Individuals without the MetS had significantly higher levels of PAEE (962 +/- 296 vs. 837 +/- 271 kcal.d(-1); p < 0.05), VO2 peak (18.2 +/- 3.0 vs. 16.7 +/- 3.2 mL.min(-1).kg(-1); p < 0.05), and insulin sensitivity, as well as significantly lower levels of 2 h glucose and central lean body mass. No differences in total energy expenditure, resting metabolic rate, and muscle strength between groups were observed. Logistic regression analysis showed that 2 h glucose (odds ratio (OR): 1.50 (95% CI 1.17-1.92)), central lean body mass (OR: 1.17 (95% CI 1.05-1.31)), and PAEE (OR: 0.998 (95% CI 0.997-1.000)), but not VO2 peak and (or) muscle strength, were independent predictors of the MetS. Lower levels of PAEE and higher levels of 2 h glucose, as well as central lean body mass, are independent determinants of the MetS in

  16. Daily energy expenditure and physical activity in survivors of childhood malignancy.

    PubMed

    Warner, J T; Bell, W; Webb, D K; Gregory, J W

    1998-05-01

    Changes in body composition, in particular the onset of obesity, may result from reductions in total daily energy expenditure (TDEE) as a consequence of relative physical inactivity. Children previously treated for acute lymphoblastic leukemia (ALL) become obese, yet the mechanism remains undefined. TDEE and physical activity levels [PAL = TDEE/basal metabolic rate (BMR)] were measured in 34 long-term survivors of ALL and compared with results from 21 survivors of other malignancies and 32 healthy sibling control subjects using the flex-heart rate technique. Body composition was measured by dual energy x-ray absorptiometry. The median TDEE was reduced in the ALL group (150 kJ x kg d(-1)) compared with other malignancies and controls (207 and 185 kJ x kg d(-1), respectively, p < 0.01). This reduction was accounted for mainly by a relative decrease in the PAL of the ALL group (1.24) compared with both other malignancies and controls (1.58 and 1.47, respectively, p < 0.01). TDEE and PAL were correlated with percentage body fat (r = -0.39, p < 0.001 and r = -0.24, p < 0.05, respectively). Obesity in survivors of ALL may, in part, be explained by a reduction in TDEE as a consequence of reduced PAL. The cause of such reduction is uncertain. PMID:9585006

  17. Activity Related Energy Expenditure, Appetite and Energy Intake: Potential Implications for Weight Management

    PubMed Central

    Harrington, D.M.; Martin, C.K.; Ravussin, E.; Katzmarzyk, P.T.

    2013-01-01

    The aim was to investigate relationships between activity related energy expenditure (AREE), appetite ratings and energy intake (EI) in a sample of 40 male (26.4 years; BMI 23.5 kg/m2) and 42 female (26.9 years; BMI 22.4 kg/m2) participants. AREE was expressed as the residual value of the regression between total daily EE (by doubly labeled water) and resting EE (by indirect calorimetry). EI was measured using an ad libitum buffet meal and visual analogue scales measured subjective appetite ratings before and after the meal. AREE was divided into low, middle and high sex-specific tertiles. General linear models were used to investigate differences in appetite ratings and EI across AREE tertiles. Before the meal, males in the high AREE tertile had significantly lower desire to eat and lower prospective food consumption and higher feelings of fullness compared to those in the low tertile. Males in the middle tertile had significantly higher satiety quotients after the meal and lower EI compared to the other tertiles. No significant differences across tertiles were found in females. Sex differences in relationships between AREE, appetite ratings and EI may lead to differing patterns of EI and subsequent weight maintenance. PMID:23523668

  18. 26 CFR 1.617-3 - Recapture of exploration expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Recapture of exploration expenditures. 1.617-3 Section 1.617-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-3 Recapture of...

  19. 76 FR 56973 - Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-15

    ... Wednesday, August 17, 2011 (76 FR 50887) relating to elections to deduct start-up expenditures... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BE77 Elections Regarding Start-Up Expenditures,...

  20. Aerobic Capacity, Activity Levels and Daily Energy Expenditure in Male and Female Adolescents of the Kenyan Nandi Sub-Group

    PubMed Central

    Gibson, Alexander R.; Ojiambo, Robert; Konstabel, Kenn; Lieberman, Daniel E.; Reilly, John J.; Speakman, John R.; Pitsiladis, Yannis P.

    2013-01-01

    The relative importance of genetic and socio-cultural influences contributing to the success of east Africans in endurance athletics remains unknown in part because the pre-training phenotype of this population remains incompletely assessed. Here cardiopulmonary fitness, physical activity levels, distance travelled to school and daily energy expenditure in 15 habitually active male (13.9±1.6 years) and 15 habitually active female (13.9±1.2) adolescents from a rural Nandi primary school are assessed. Aerobic capacity () was evaluated during two maximal discontinuous incremental exercise tests; physical activity using accelerometry combined with a global positioning system; and energy expenditure using the doubly labelled water method. The of the male and female adolescents were 73.9±5.7 ml. kg−1. min−1 and 61.5±6.3 ml. kg−1. min−1, respectively. Total time spent in sedentary, light, moderate and vigorous physical activities per day was 406±63 min (50% of total monitored time), 244±56 min (30%), 75±18 min (9%) and 82±30 min (10%). Average total daily distance travelled to and from school was 7.5±3.0 km (0.8–13.4 km). Mean daily energy expenditure, activity-induced energy expenditure and physical activity level was 12.2±3.4 MJ. day−1, 5.4±3.0 MJ. day−1 and 2.2±0.6. 70.6% of the variation in was explained by sex (partial R2 = 54.7%) and body mass index (partial R2 = 15.9%). Energy expenditure and physical activity variables did not predict variation in once sex had been accounted for. The highly active and energy-demanding lifestyle of rural Kenyan adolescents may account for their exceptional aerobic fitness and collectively prime them for later training and athletic success. PMID:23805234

  1. 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. PMID:10127850

  2. Influence of Accelerometer Type and Placement on Physical Activity Energy Expenditure Prediction in Manual Wheelchair Users

    PubMed Central

    Nightingale, Tom Edward; Walhin, Jean-Philippe; Thompson, Dylan; Bilzon, James Lee John

    2015-01-01

    Purpose To assess the validity of two accelerometer devices, at two different anatomical locations, for the prediction of physical activity energy expenditure (PAEE) in manual wheelchair users (MWUs). Methods Seventeen MWUs (36 ± 10 yrs, 72 ± 11 kg) completed ten activities; resting, folding clothes, propulsion on a 1% gradient (3,4,5,6 and 7 km·hr-1) and propulsion at 4km·hr-1 (with an additional 8% body mass, 2% and 3% gradient) on a motorised wheelchair treadmill. GT3X+ and GENEActiv accelerometers were worn on the right wrist (W) and upper arm (UA). Linear regression analysis was conducted between outputs from each accelerometer and criterion PAEE, measured using indirect calorimetry. Subsequent error statistics were calculated for the derived regression equations for all four device/location combinations, using a leave-one-out cross-validation analysis. Results Accelerometer outputs at each anatomical location were significantly (p < .01) associated with PAEE (GT3X+-UA; r = 0.68 and GT3X+-W; r = 0.82. GENEActiv-UA; r = 0.87 and GENEActiv-W; r = 0.88). Mean ± SD PAEE estimation errors for all activities combined were 15 ± 45%, 14 ± 50%, 3 ± 25% and 4 ± 26% for GT3X+-UA, GT3X+-W, GENEActiv-UA and GENEActiv-W, respectively. Absolute PAEE estimation errors for devices varied, 19 to 66% for GT3X+-UA, 17 to 122% for GT3X+-W, 15 to 26% for GENEActiv-UA and from 17.0 to 32% for the GENEActiv-W. Conclusion The results indicate that the GENEActiv device worn on either the upper arm or wrist provides the most valid prediction of PAEE in MWUs. Variation in error statistics between the two devices is a result of inherent differences in internal components, on-board filtering processes and outputs of each device. PMID:25955304

  3. Variation in energy expenditure among black-legged kittiwakes: effects of activity-specific metabolic rates and activity budgets.

    PubMed

    Jodice, P G R; Roby, D D; Suryan, R M; Irons, D B; Kaufman, A M; Turco, K R; Visser, G H

    2003-01-01

    We sought to determine the effect of variation in time-activity budgets (TABs) and foraging behavior on energy expenditure rates of parent black-legged kittiwakes (Rissa tridactyla). We quantified TABs using direct observations of radio-tagged adults and simultaneously measured field metabolic rates (FMR) of these same individuals (n=20) using the doubly labeled water technique. Estimated metabolic rates of kittiwakes attending their brood at the nest or loafing near the colony were similar (ca. 1.3 x basal metabolic rate [BMR]), although loafing during foraging trips was more costly (2.9 x BMR). Metabolic rates during commuting flight (7.3 x BMR) and prey-searching flight (6.2 x BMR) were similar, while metabolic rates during plunge diving were much higher (ca. 47 x BMR). The proportion of the measurement interval spent foraging had a positive effect on FMR (R2=0.68), while the combined proportion of time engaged in nest attendance and loafing near the colony had a negative effect on FMR (R2=0.72). Thus, more than two-thirds of the variation in kittiwake FMR could be explained by the allocation of time among various activities. The high energetic cost of plunge diving relative to straight flight and searching flight suggests that kittiwakes can optimize their foraging strategy under conditions of low food availability by commuting long distances to feed in areas where gross foraging efficiency is high. PMID:12905124

  4. Variation in energy expenditure among black-legged kittiwakes: Effects of activity-specific metabolic rates and activity budgets

    USGS Publications Warehouse

    Jodice, P.G.R.; Roby, D.D.; Suryan, R.M.; Irons, D.B.; Kaufman, A.M.; Turco, K.R.; Visser, G.H.

    2003-01-01

    We sought to determine the effect of variation in time-activity budgets (TABs) and foraging behavior on energy expenditure rates of parent black-legged kittiwakes (Rissa tridactyla). We quantified TABs using direct observations of radio-tagged adults and simultaneously measured field metabolic rates (FMR) of these same individuals (n = 20) using the doubly labeled water technique. Estimated metabolic rates of kittiwakes attending their brood at the nest or loafing near the colony were similar (ca. 1.3 x basal metabolic rate [BMR]), although loafing during foraging trips was more costly (2.9 x BMR). Metabolic rates during commuting flight (7.3 x BMR) and prey-searching flight (6.2 x BMR) were similar, while metabolic rates during plunge diving were much higher (ca. 47 x BMR). The proportion of the measurement interval spent foraging had a positive effect on FMR (R2 = 0.68), while the combined proportion of time engaged in nest attendance and loafing near the colony had a negative effect on FMR (R2 = 0.72). Thus, more than two-thirds of the variation in kittiwake FMR could be explained by the allocation of time among various activities. The high energetic cost of plunge diving relative to straight flight and searching flight suggests that kittiwakes can optimize their foraging strategy under conditions of low food availability by commuting long distances to feed in areas where gross foraging efficiency is high.

  5. 26 CFR 1.1275-7T - Inflation-indexed debt instruments (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Inflation-indexed debt instruments (temporary... Losses § 1.1275-7T Inflation-indexed debt instruments (temporary). (a) through (h) For further guidance, see § 1.1275-7(a) through (h). (i) (j) Treasury Inflation-Protected Securities issued with more than...

  6. 26 CFR 1.166-10 - Reserve for guaranteed debt obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Reserve for guaranteed debt obligations. 1.166....166-10 Reserve for guaranteed debt obligations. (a) Definitions. The following provisions apply for... regularly sells property in the ordinary course of the person's trade or business. (2) Guaranteed...

  7. 26 CFR 1.274-7 - Treatment of certain expenditures with respect to entertainment-type facilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Treatment of certain expenditures with respect to entertainment-type facilities. 1.274-7 Section 1.274-7 Internal Revenue INTERNAL REVENUE SERVICE... Treatment of certain expenditures with respect to entertainment-type facilities. If deductions...

  8. Energy Expenditure of Sport Stacking

    ERIC Educational Resources Information Center

    Murray, Steven R.; Udermann, Brian E.; Reineke, David M.; Battista, Rebecca A.

    2009-01-01

    Sport stacking is an activity taught in many physical education programs. The activity, although very popular, has been studied minimally, and the energy expenditure for sport stacking is unknown. Therefore, the purposes of this study were to determine the energy expenditure of sport stacking in elementary school children and to compare that value…

  9. Caffeine Intake, Short Bouts of Physical Activity, and Energy Expenditure: A Double-Blind Randomized Crossover Trial

    PubMed Central

    Júdice, Pedro B.; Matias, Catarina N.; Santos, Diana A.; Magalhães, João P.; Hamilton, Marc T.; Sardinha, Luís B.; Silva, Analiza M.

    2013-01-01

    PA energy expenditure (PAEE) is the most variable component of Total Energy Expenditure (TEE) and largely due to the balance of sedentary time (SedT) and low intensity physical activity (LIPA). There has been an emergence for seeking an understanding of factors which determine variations in SedT, LIPA, and PAEE. Sedentary behavior and physical activity are relatively resistant to change by experimental dietary treatments and significant body weight changes. Although caffeine (Caf) is by far the most heavily used nutritional agent ingested to promote a sense of vigor/alertness, it is still unknown if Caf is effective in increasing PAEE and physical activity. The aim of the study was to test the hypothesis that 2 daily doses of Caf (as a capsule to blind the treatment and divided equally during breakfast and lunch) increase PAEE and TEE, and it would do so through increasing the frequent and brief bouts of physical activity (~1-5 min long) through the day as measured by accelerometry. In 21 low Caf users (<100 mg day-1), we used a double-blind crossover trial (ClinicalTrials.govID;NCT01477294) with two conditions (4-day each with a 3-day washout period) randomly ordered as 5 mg kg-1 day-1 of Caf and maltodextrin as placebo (Plc). Resting energy expenditure (REE) by indirect calorimetry, total energy expenditure (TEE) from doubly labeled water, PAEE calculated as TEE-(REE+0.1TEE), and accelerometry measurements of both LIPA and MVPA were not different between conditions. However, regardless of caffeine or placebo, there were several significant relationships between brief bouts of LIPA and MVPA with PAEE. In conclusion, this double-blind study found that low and moderate-vigorous activity as well as the total volume of PAEE in free-living conditions is resistant to dietary caffeine intake that was equivalent to 5 cups of espresso or 7 cups of tea. Trial Registration ClinicalTrials.gov NCT01477294 PMID:23869233

  10. Effects of sitting time associated with media consumption on physical activity patterns and daily energy expenditure of Saudi school students.

    PubMed

    Alghadir, Ahmad H; Gabr, Sami A; Iqbal, Zaheen A

    2015-09-01

    [Purpose] This study was performed to assess the effect of daily sitting time during media consumption on physical fitness, total energy expenditure (TEE), and body composition indices of Saudi school children. [Subjects and Methods] A total of 180 healthy Saudi school students (8-18 years) were included in this study. Sitting time, total energy expenditure, and levels of physical activity were evaluated with pre-validated internet based questionnaires. Body composition indices were evaluated using anthropometric analysis. [Results] Out of the studied participants, only 22.2% of students were physically inactive. Children with moderate and active physical scores demonstrated less sedentary behavior (TV viewing and computer usage), lower body composition values (BMI, WC, WHtR), and higher TEE than sedentary or mild activity level participants. Boys showed higher fitness scores and less sedentary behavior than girls. Media sitting time among the studied subjects correlated negatively with physical scores and positively with body composition. [Conclusion] The data presented here suggests that poor physical fitness, lower TEE, and longer sitting times differentially influence normal body composition indices among school children which may lead to overweight or obese individuals. Thus, decreasing sitting time during media consumption and enhancing physical activity may play a pivotal role in preventing obesity in young children. PMID:26504298

  11. Effects of sitting time associated with media consumption on physical activity patterns and daily energy expenditure of Saudi school students

    PubMed Central

    Alghadir, Ahmad H.; Gabr, Sami A.; Iqbal, Zaheen A.

    2015-01-01

    [Purpose] This study was performed to assess the effect of daily sitting time during media consumption on physical fitness, total energy expenditure (TEE), and body composition indices of Saudi school children. [Subjects and Methods] A total of 180 healthy Saudi school students (8–18 years) were included in this study. Sitting time, total energy expenditure, and levels of physical activity were evaluated with pre-validated internet based questionnaires. Body composition indices were evaluated using anthropometric analysis. [Results] Out of the studied participants, only 22.2% of students were physically inactive. Children with moderate and active physical scores demonstrated less sedentary behavior (TV viewing and computer usage), lower body composition values (BMI, WC, WHtR), and higher TEE than sedentary or mild activity level participants. Boys showed higher fitness scores and less sedentary behavior than girls. Media sitting time among the studied subjects correlated negatively with physical scores and positively with body composition. [Conclusion] The data presented here suggests that poor physical fitness, lower TEE, and longer sitting times differentially influence normal body composition indices among school children which may lead to overweight or obese individuals. Thus, decreasing sitting time during media consumption and enhancing physical activity may play a pivotal role in preventing obesity in young children. PMID:26504298

  12. Achieving revenue integrity in hospitals and health systems.

    PubMed

    Schoen, Marianne; Najera, Michael

    2012-09-01

    The Bellevue Hospital sought to improve its performance in three areas-days in accounts receivable (A/R), denials, and charge capture-to enhance revenue integrity. Results included the following: A 30-percent reduction in days in A/R. A nearly 200 percent increase in bad debt collections. A more than $1.6 million reduction in denials write-offs. An improvement in net revenue of more than $1 million. PMID:22978037

  13. 26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Basis of debt-financed property acquired in corporate liquidation. 1.514(d)-1 Section 1.514(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of...

  14. Hospital efficiency and debt.

    PubMed

    Bernet, Patrick Michael; Rosko, Michael D; Valdmanis, Vivian G

    2008-01-01

    U.S. Hospitals rely heavily on debt financing to fund major capital investments. Hospital efficiency is at least partly determined by the amount and quality of plant and equipment it uses. As such, a hospital's access to debt and credit rating may be related to its efficiency. This study explores this relationship using a broad sample of hospitals and associated bond issuance histories. Employing stochastic frontier analysis (SFA), we measure cost inefficiency to gauge the impact of debt issuance and debt rating. We find that hospitals with recent bond issues were less inefficient. Although we do not find a perfectly linear relationship between debt rating and inefficiency, we have evidence that hints at such a relation. Finally, we find an increase in inefficiency in the years following bond issues, consistent with the possibility of a debt death spiral. PMID:21110482

  15. 26 CFR 1.263(b)-1 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... good will. 1.263(b)-1 Section 1.263(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Expenditures for advertising or promotion of good will. See § 1.162-14 for the rules applicable to a corporation which has elected to capitalize expenditures for advertising or the promotion of good will...

  16. 26 CFR 1.381(c)(10)-1 - Deferred exploration and development expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... expenditures. 1.381(c)(10)-1 Section 1.381(c)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(10...(c)(10) the acquiring corporation shall be entitled to deduct such expenditures on a ratable basis...

  17. 77 FR 75016 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-19

    ... Internal Revenue Code. Need for Correction As published on December 27, 2011 (76 FR 81060), TD 9564... Expenditures Related to Tangible Property AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting... regarding deduction and capitalization of expenditures related to tangible property. These amendments...

  18. 26 CFR 1.177-1 - Election to amortize trademark and trade name expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... expenditures. 1.177-1 Section 1.177-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Corporations (continued) § 1.177-1 Election to amortize trademark and trade name expenditures. (a) In general. (1) Section 177 provides that a taxpayer may elect to treat any trademark or trade name...

  19. 26 CFR 1.177-1 - Election to amortize trademark and trade name expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... expenditures. 1.177-1 Section 1.177-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Corporations (continued) § 1.177-1 Election to amortize trademark and trade name expenditures. (a) In general. (1) Section 177 provides that a taxpayer may elect to treat any trademark or trade name...

  20. 26 CFR 1.177-1 - Election to amortize trademark and trade name expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... expenditures. 1.177-1 Section 1.177-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Corporations (continued) § 1.177-1 Election to amortize trademark and trade name expenditures. (a) In general. (1) Section 177 provides that a taxpayer may elect to treat any trademark or trade name...

  1. 26 CFR 1.177-1 - Election to amortize trademark and trade name expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... expenditures. 1.177-1 Section 1.177-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... (continued) § 1.177-1 Election to amortize trademark and trade name expenditures. (a) In general. (1) Section... are properly chargeable to capital account for purposes of section 1016(a)(1), relating to...

  2. 26 CFR 1.177-1 - Election to amortize trademark and trade name expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... expenditures. 1.177-1 Section 1.177-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Corporations (continued) § 1.177-1 Election to amortize trademark and trade name expenditures. (a) In general. (1) Section 177 provides that a taxpayer may elect to treat any trademark or trade name...

  3. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax on political expenditures. 53.4955-1... Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive... section 501(c)(3) only if it does not participate or intervene in any political campaign on behalf of...

  4. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on political expenditures. 53.4955-1... Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive... section 501(c)(3) only if it does not participate or intervene in any political campaign on behalf of...

  5. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax on political expenditures. 53.4955-1... Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive... section 501(c)(3) only if it does not participate or intervene in any political campaign on behalf of...

  6. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Tax on political expenditures. 53.4955-1... Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive... section 501(c)(3) only if it does not participate or intervene in any political campaign on behalf of...

  7. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax on political expenditures. 53.4955-1... Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive... section 501(c)(3) only if it does not participate or intervene in any political campaign on behalf of...

  8. 26 CFR 1.616-1 - Development expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Development expenditures. 1.616-1 Section 1.616-1...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-1 Development expenditures. (a) General rule. Section... taxpayer for the development of a mine or other natural deposit (other than an oil or gas...

  9. 26 CFR 1.616-1 - Development expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Development expenditures. 1.616-1 Section 1.616-1...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-1 Development expenditures. (a) General rule. Section... taxpayer for the development of a mine or other natural deposit (other than an oil or gas...

  10. 26 CFR 1.528-6 - Expenditure test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Expenditure test. 1.528-6 Section 1.528-6...) INCOME TAXES (CONTINUED) Homeowners Associations § 1.528-6 Expenditure test. (a) In general. An... association property as well as other property, an allocation shall be made between the two uses on...

  11. Districts Tackling Meal Debt

    ERIC Educational Resources Information Center

    Shah, Nirvi

    2012-01-01

    School districts have resorted to hiring debt collectors, employing constables, and swapping out standard meals for scaled-back versions to try to coerce parents to pay off school lunch debt that, in recent years, appears to have surged as the result of a faltering economy and better record-keeping. While the average school lunch costs just about…

  12. Metabolic Expenditures During Extravehicular Activity: Spaceflight versus Ground-based Simulation

    NASA Technical Reports Server (NTRS)

    Klein, Jill; Conkin, Johnny; Gernhardt, Michael; Srinivasan, Ramachandra

    2008-01-01

    In general metabolic rates tend to be higher in NBL than in flight: a) Restraint method dependent; b) Significant differences between the NBL and flight for BRT and APFR (buoyancy effects); and c) No significant difference between NBL and flight for free float and SRMS/SSRMS operations. The total metabolic energy expenditure for a given task and for the EVA as a whole are similar between NBL and flight: a) NBL metabolic rates are higher, but training EVAs are constrained to 5 hours; and b) Flight metabolic rates are lower, but the EVAs are typically an hour or more longer in duration. NBL metabolic rates provide a useful operational tool for flight planning. Quantifying differences and similarities between training and flight improves knowledge for preparation of safe and efficient EVAs.

  13. Use These Seven Checklists to Maintain Firm Control over Business Procedures.

    ERIC Educational Resources Information Center

    Scebra, J. Boyd

    1983-01-01

    Checklist for evaluating school management covers (1) budgeting, revenues, expenditures; (2) accounting and payroll; (3) purchasing and warehousing; (4) debts and captial outlay; (5) insurance; (6) property control; and (7) school activity funds. (JBM)

  14. Validity and reliability of measuring activities, movement intensity and energy expenditure with the DynaPort MoveMonitor.

    PubMed

    de Groot, Sonja; Nieuwenhuizen, Mieke G

    2013-10-01

    The purpose of this study was to evaluate the validity and reliability of assessing activities, movement intensity (MI) and energy expenditure (EE) measured by accelerometry. 28 Able-bodied participants performed standardized tasks while an accelerometer was worn and oxygen uptake was measured. After uploading the accelerometer data to the manufacturer's website, a report was received that gave minute-by-minute MI and EE of the performed activities. Validity was assessed by comparing reported activities and EE with the actual performed activities and calculated EE from the oxygen uptake, and by testing whether MI differed between walking velocities and cycling resistances. Reliability was assessed by performing the protocol twice. Except for standing (classified predominantly (82%) as sitting), most activities were categorized mainly correctly (93-100%). A difference in MI was detected between walking speeds but not between cycling resistances. EE was overestimated for walking (ICC=0.54) and underestimated for cycling (ICC=0.03). Reliability of MI was high (ICC=0.91) but reliability for the relative time spent in activities or the step count was weak to moderate. In conclusion, most activities were categorized correctly, MI seemed to be valid and reliable but reliability is low for relative time spent in activities and EE cannot be estimated well. PMID:23684579

  15. Debt and Foregone Medical Care

    ERIC Educational Resources Information Center

    Kalousova, Lucie; Burgard, Sarah A.

    2013-01-01

    Most American households carry debt, yet we have little understanding of how debt influences health behavior, especially health care seeking. We examined associations between foregone medical care and debt using a population-based sample of 914 southeastern Michigan residents surveyed in the wake of the late-2000s recession. Overall debt and…

  16. 26 CFR 1.174-1 - Research and experimental expenditures; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Research and experimental expenditures; in... (continued) § 1.174-1 Research and experimental expenditures; in general. Section 174 provides two methods for treating research or experimental expenditures paid or incurred by the taxpayer in connection...

  17. 26 CFR 1.174-1 - Research and experimental expenditures; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Research and experimental expenditures; in... Corporations (continued) § 1.174-1 Research and experimental expenditures; in general. Section 174 provides two methods for treating research or experimental expenditures paid or incurred by the taxpayer in...

  18. 26 CFR 1.175-1 - Soil and water conservation expenditures; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Soil and water conservation expenditures; in... Corporations (continued) § 1.175-1 Soil and water conservation expenditures; in general. Under section 175, a farmer may deduct his soil or water conservation expenditures which do not give rise to a deduction...

  19. 26 CFR 1.175-1 - Soil and water conservation expenditures; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Soil and water conservation expenditures; in... (continued) § 1.175-1 Soil and water conservation expenditures; in general. Under section 175, a farmer may deduct his soil or water conservation expenditures which do not give rise to a deduction for...

  20. 26 CFR 1.175-1 - Soil and water conservation expenditures; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Soil and water conservation expenditures; in... Corporations (continued) § 1.175-1 Soil and water conservation expenditures; in general. Under section 175, a farmer may deduct his soil or water conservation expenditures which do not give rise to a deduction...

  1. 26 CFR 1.175-1 - Soil and water conservation expenditures; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Soil and water conservation expenditures; in... Corporations (continued) § 1.175-1 Soil and water conservation expenditures; in general. Under section 175, a farmer may deduct his soil or water conservation expenditures which do not give rise to a deduction...

  2. 26 CFR 1.175-1 - Soil and water conservation expenditures; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Soil and water conservation expenditures; in... Corporations (continued) § 1.175-1 Soil and water conservation expenditures; in general. Under section 175, a farmer may deduct his soil or water conservation expenditures which do not give rise to a deduction...

  3. 26 CFR 1.195-1T - Election to amortize start-up expenditures (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Election to amortize start-up expenditures... Corporations (continued) § 1.195-1T Election to amortize start-up expenditures (temporary). (a) In general. Under section 195(b), a taxpayer may elect to amortize start-up expenditures as defined in section...

  4. 26 CFR 56.4911-3 - Expenditures for direct and/or grass roots lobbying communications.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Expenditures for direct and/or grass roots....4911-3 Expenditures for direct and/or grass roots lobbying communications. (a) Definition of term... lobbying communication's costs is a direct lobbying expenditure, what portion is a grass roots...

  5. 26 CFR 56.4911-6 - Records of lobbying and grass roots expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Records of lobbying and grass roots... lobbying and grass roots expenditures. (a) Records of lobbying expenditures. An electing public charity... organization must keep a record include the following: (1) Expenditures for grass roots lobbying, as...

  6. 26 CFR 56.4911-6 - Records of lobbying and grass roots expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Records of lobbying and grass roots... lobbying and grass roots expenditures. (a) Records of lobbying expenditures. An electing public charity... organization must keep a record include the following: (1) Expenditures for grass roots lobbying, as...

  7. 26 CFR 56.4911-6 - Records of lobbying and grass roots expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Records of lobbying and grass roots... lobbying and grass roots expenditures. (a) Records of lobbying expenditures. An electing public charity... organization must keep a record include the following: (1) Expenditures for grass roots lobbying, as...

  8. 26 CFR 56.4911-6 - Records of lobbying and grass roots expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Records of lobbying and grass roots... lobbying and grass roots expenditures. (a) Records of lobbying expenditures. An electing public charity... organization must keep a record include the following: (1) Expenditures for grass roots lobbying, as...

  9. 26 CFR 56.4911-6 - Records of lobbying and grass roots expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Records of lobbying and grass roots... lobbying and grass roots expenditures. (a) Records of lobbying expenditures. An electing public charity... organization must keep a record include the following: (1) Expenditures for grass roots lobbying, as...

  10. 26 CFR 1.174-1 - Research and experimental expenditures; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Research and experimental expenditures; in... Corporations (continued) § 1.174-1 Research and experimental expenditures; in general. Section 174 provides two methods for treating research or experimental expenditures paid or incurred by the taxpayer in...

  11. 26 CFR 1.174-1 - Research and experimental expenditures; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Research and experimental expenditures; in... Corporations (continued) § 1.174-1 Research and experimental expenditures; in general. Section 174 provides two methods for treating research or experimental expenditures paid or incurred by the taxpayer in...

  12. 26 CFR 1.174-1 - Research and experimental expenditures; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Research and experimental expenditures; in... Corporations (continued) § 1.174-1 Research and experimental expenditures; in general. Section 174 provides two methods for treating research or experimental expenditures paid or incurred by the taxpayer in...

  13. 75 FR 5872 - Proposed Collection; Comment Request for Deduction Guidance and Capitalization Expenditures

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-04

    ... Expenditures AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY... Expenditures. DATES: Written comments should be received on or before April 5, 2010 to be assured of... Regarding Deduction and Capitalization of Expenditures. OMB Number: 1545-1870. Regulation Project...

  14. 26 CFR 1.174-2 - Definition of research and experimental expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Definition of research and experimental... Corporations (continued) § 1.174-2 Definition of research and experimental expenditures. (a) In general. (1) The term research or experimental expenditures, as used in section 174, means expenditures incurred...

  15. 26 CFR 1.174-2 - Definition of research and experimental expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Definition of research and experimental... (continued) § 1.174-2 Definition of research and experimental expenditures. (a) In general. (1) The term research or experimental expenditures, as used in section 174, means expenditures incurred in...

  16. Sex difference in physical activity, energy expenditure and obesity driven by a subpopulation of hypothalamic POMC neurons

    PubMed Central

    Burke, Luke K.; Doslikova, Barbora; D'Agostino, Giuseppe; Greenwald-Yarnell, Megan; Georgescu, Teodora; Chianese, Raffaella; Martinez de Morentin, Pablo B.; Ogunnowo-Bada, Emmanuel; Cansell, Celine; Valencia-Torres, Lourdes; Garfield, Alastair S.; Apergis-Schoute, John; Lam, Daniel D.; Speakman, John R.; Rubinstein, Marcelo; Low, Malcolm J.; Rochford, Justin J.; Myers, Martin G.; Evans, Mark L.; Heisler, Lora K.

    2016-01-01

    Objective Obesity is one of the primary healthcare challenges of the 21st century. Signals relaying information regarding energy needs are integrated within the brain to influence body weight. Central among these integration nodes are the brain pro-opiomelanocortin (POMC) peptides, perturbations of which disrupt energy balance and promote severe obesity. However, POMC neurons are neurochemically diverse and the crucial source of POMC peptides that regulate energy homeostasis and body weight remains to be fully clarified. Methods Given that a 5-hydroxytryptamine 2c receptor (5-HT2CR) agonist is a current obesity medication and 5-HT2CR agonist's effects on appetite are primarily mediated via POMC neurons, we hypothesized that a critical source of POMC regulating food intake and body weight is specifically synthesized in cells containing 5-HT2CRs. To exclusively manipulate Pomc synthesis only within 5-HT2CR containing cells, we generated a novel 5-HT2CRCRE mouse line and intercrossed it with Cre recombinase-dependent and hypothalamic specific reactivatable PomcNEO mice to restrict Pomc synthesis to the subset of hypothalamic cells containing 5-HT2CRs. This provided a means to clarify the specific contribution of a defined subgroup of POMC peptides in energy balance and body weight. Results Here we transform genetically programed obese and hyperinsulinemic male mice lacking hypothalamic Pomc with increased appetite, reduced physical activity and compromised brown adipose tissue (BAT) into lean, healthy mice via targeted restoration of Pomc function only within 5-HT2CR expressing cells. Remarkably, the same metabolic transformation does not occur in females, who despite corrected feeding behavior and normalized insulin levels remain physically inactive, have lower energy expenditure, compromised BAT and develop obesity. Conclusions These data provide support for the functional heterogeneity of hypothalamic POMC neurons, revealing that Pomc expression within 5-HT2CR

  17. 78 FR 54598 - Debt That Is a Position in Personal Property That Is Part of a Straddle

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-05

    ... issue debt instruments that provide for one or more payments that reference the value of personal... instrument one or more payments on which are linked to the value of personal property or a position with... Internal Revenue Service 26 CFR Part 1 RIN 1545-BL24 Debt That Is a Position in Personal Property That...

  18. 26 CFR 1.6049-7 - Returns of information with respect to REMIC regular interests and collateralized debt obligations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... regular interests and collateralized debt obligations. 1.6049-7 Section 1.6049-7 Internal Revenue INTERNAL...) Information Returns § 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations. (a) Definition of interest—(1) In general. For purposes of section 6049(a),...

  19. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  20. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  1. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  2. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  3. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  4. Manitoba oil activity review, 1996

    SciTech Connect

    1997-12-31

    This report is the annual review of Manitoba Crown oil and gas dispositions, mineral owner leasing and revenue, geophysical and drilling activity, areas of activity, oil production and markets, oil prices, value of production, provincial revenue from oil production, surface owners, spills and reclamation, municipal taxes, the Manitoba Drilling Incentive Program, oil reserves, oil industry expenditures, and industry employment. Highlights of the current year are included.

  5. Income, Needs, and Expenditures: Metro-Nonmetro Differences in Wisconsin.

    ERIC Educational Resources Information Center

    Ghelfi, Linda M.

    This report compares the relative adequacy of metropolitan and nonmetropolitan household income in Wisconsin. In 1981, 1,133 respondents completed the Wisconsin Basic Needs Survey, covering income, assets, debts, and taxes, filled out two-week diaries of food expenditures and small recurring expenses, and answered questions on perceived income…

  6. Expenditures for Scientific Activities at Universities and Colleges, Fiscal Year 1977. Detailed Statistical Tables, Appendixes B and C.

    ERIC Educational Resources Information Center

    National Science Foundation, Washington, DC. Div. of Science Resources Studies.

    Presented are data from the National Science Foundation's Survey of Scientific and Engineering Expenditures at Universities and Colleges, Fiscal Year 1977. Data summarize research and development (R&D) expenditures for 539 institutions, accounting for more than 99% of academic R&D funds. (Author/RE)

  7. 26 CFR 56.4911-2 - Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications. 56.4911-2 Section 56.4911-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.4911-2...

  8. 26 CFR 1.263(b)-1 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... good will. 1.263(b)-1 Section 1.263(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263(b)-1 Expenditures for... section 733 or section 451 of the Internal Revenue Code of 1939, in computing its excess profits...

  9. 26 CFR 1.175-2 - Definition of soil and water conservation expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Definition of soil and water conservation expenditures. 1.175-2 Section 1.175-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.175-2 Definition of soil...

  10. 26 CFR 1.175-7 - Allocation of expenditures in certain circumstances.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Allocation of expenditures in certain circumstances. 1.175-7 Section 1.175-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.175-7 Allocation...

  11. 26 CFR 1.861-17 - Allocation and apportionment of research and experimental expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Allocation and apportionment of research and experimental expenditures. 1.861-17 Section 1.861-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Based on Income from Sources within Or Without the United States...

  12. 26 CFR 1.861-17 - Allocation and apportionment of research and experimental expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Allocation and apportionment of research and experimental expenditures. 1.861-17 Section 1.861-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Based on Income from Sources within Or Without the United States...

  13. 26 CFR 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Definition, exceptions, etc., relating to deductible expenditures. 1.182-3 Section 1.182-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) §...

  14. 26 CFR 1.162-20 - Expenditures attributable to lobbying, political campaigns, attempts to influence legislation...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Expenditures attributable to lobbying, political campaigns, attempts to influence legislation, etc., and certain advertising. 1.162-20 Section 1.162-20 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

  15. 26 CFR 1.195-1T - Election to amortize start-up expenditures (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Election to amortize start-up expenditures (temporary). 1.195-1T Section 1.195-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.195-1T Election to...

  16. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Election to amortize start-up expenditures. 1.195-1 Section 1.195-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.195-1 Election to amortize...

  17. 26 CFR 1.501(h)-2 - Electing the expenditure test.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Electing the expenditure test. 1.501(h)-2 Section 1.501(h)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(h)-2 Electing the...

  18. 26 CFR 1.501(h)-2 - Electing the expenditure test.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Electing the expenditure test. 1.501(h)-2 Section 1.501(h)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(h)-2 Electing the...

  19. 26 CFR 1.48-12 - Qualified rehabilitated building; expenditures incurred after December 31, 1981.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Qualified rehabilitated building; expenditures incurred after December 31, 1981. 1.48-12 Section 1.48-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.48-12...

  20. 26 CFR 1.48-12 - Qualified rehabilitated building; expenditures incurred after December 31, 1981.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Qualified rehabilitated building; expenditures incurred after December 31, 1981. 1.48-12 Section 1.48-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.48-12...

  1. 26 CFR 1.48-12 - Qualified rehabilitated building; expenditures incurred after December 31, 1981.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Qualified rehabilitated building; expenditures incurred after December 31, 1981. 1.48-12 Section 1.48-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.48-12...

  2. 26 CFR 56.4911-3 - Expenditures for direct and/or grass roots lobbying communications.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Expenditures for direct and/or grass roots lobbying communications. 56.4911-3 Section 56.4911-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...)(D): Example. Organization P is an educational organization dedicated to preserving the...

  3. 26 CFR 56.4911-3 - Expenditures for direct and/or grass roots lobbying communications.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Expenditures for direct and/or grass roots lobbying communications. 56.4911-3 Section 56.4911-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...)(D): Example. Organization P is an educational organization dedicated to preserving the...

  4. 26 CFR 1.174-2 - Definition of research and experimental expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Definition of research and experimental expenditures. 1.174-2 Section 1.174-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.174-2 Definition...

  5. 26 CFR 1.174-2 - Definition of research and experimental expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Definition of research and experimental expenditures. 1.174-2 Section 1.174-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.174-2 Definition...

  6. 26 CFR 1.248-1T - Election to amortize organizational expenditures (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Election to amortize organizational expenditures (temporary). 1.248-1T Section 1.248-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.248-1T Election to amortize...

  7. 26 CFR 1.174-2 - Definition of research and experimental expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Definition of research and experimental expenditures. 1.174-2 Section 1.174-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.174-2 Definition...

  8. 26 CFR 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Definition, exceptions, etc., relating to deductible expenditures. 1.182-3 Section 1.182-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.182-3...

  9. The System for Observing Fitness Instruction Time (SOFIT) as a measure of energy expenditure during classroom-based physical activity.

    PubMed

    Honas, Jeffery J; Washburn, Richard A; Smith, Bryan K; Greene, Jerry L; Cook-Wiens, Galen; Donnelly, Joseph E

    2008-11-01

    The aim of this investigation was to develop an equation to estimate physical activity energy expenditure (PAEE) during a 10-min physically active academic lesson using The System for Observing Fitness Instruction Time (SOFIT) and demographic information. PAEE (portable indirect calorimeter) and physical activity (SOFIT) were simultaneously assessed in 38, 2nd through 5th grade children. PAEE and SOFIT were 3.04 +/- 1.1 (kcal/min) and 3.8 +/- 0.4 (score), respectively. PAEE was predicted from SOFIT score and body weight [PAEE (kcal/min) = (1.384*SOFIT + 0.084*weight (kg)--5.126), R = .81, SEE = 1.23 kcal/min]. PAEE measured by indirect calorimeter and predicted from SOFIT and body weight were 3.04 +/- 1.1 (kcal/min) and 3.04 +/- 0.9 kcal/min) respectively. SOFIT and body weight may provide a useful measure of PAEE associated with classroom based physical activity. PMID:19168920

  10. The System for Observing Fitness Instruction Time (SOFIT) as a Measure of Energy Expenditure During Classroom-Based Physical Activity

    PubMed Central

    Honas, Jeffery J.; Washburn, Richard A.; Smith, Bryan K.; Greene, Jerry L.; Cook-Wiens, Galen; Donnelly, Joseph E.

    2013-01-01

    The aim of this investigation was to develop an equation to estimate physical activity energy expenditure (PAEE) during a 10-min physically active academic lesson using The System for Observing Fitness Instruction Time (SOFIT) and demographic information. PAEE (portable indirect calorimeter) and physical activity (SOFIT) were simultaneously assessed in 38, 2nd through 5th grade children. PAEE and SOFIT were 3.04 ± 1.1 (kcal/min) and 3.8 ± 0.4 (score), respectively. PAEE was predicted from SOFIT score and body weight [PAEE (kcal/min) = (1.384*SOFIT + 0.084*weight (kg)—5.126), R = .81, SEE = 1.23 kcal/min]. PAEE measured by indirect calorimeter and predicted from SOFIT and body weight were 3.04 ± 1.1 (kcal/min) and 3.04 ± 0.9 kcal/min) respectively. SOFIT and body weight may provide a useful measure of PAEE associated with classroom based physical activity. PMID:19168920

  11. Influence of habitual physical activity on gastric emptying in healthy males and relationships with body composition and energy expenditure.

    PubMed

    Horner, Katy M; Byrne, Nuala M; Cleghorn, Geoffrey J; King, Neil A

    2015-08-14

    Although a number of studies have examined the role of gastric emptying (GE) in obesity, the influences of habitual physical activity level, body composition and energy expenditure (EE) on GE have received very little consideration. In the present study, we compared GE in active and inactive males, and characterised relationships with body composition (fat mass and fat-free mass) and EE. A total of forty-four males (active n 22, inactive n 22; BMI 21-36 kg/m2; percentage of fat mass 9-42%) were studied, with GE of a standardised (1676 kJ) pancake meal being assessed by the [13C]octanoic acid breath test, body composition by air displacement plethysmography, RMR by indirect calorimetry, and activity EE (AEE) by accelerometry. The results showed that GE was faster in active compared with inactive males (mean half-time (t 1/2): active 157 (sd 18) and inactive 179 (sd 21) min, P< 0.001). When data from both groups were pooled, GE t 1/2 was associated with percentage of fat mass (r 0.39, P< 0.01) and AEE (r - 0.46, P< 0.01). After controlling for habitual physical activity status, the association between AEE and GE remained, but not that for percentage of fat mass and GE. BMI and RMR were not associated with GE. In summary, faster GE is considered to be a marker of a habitually active lifestyle in males, and is associated with a higher AEE level and a lower percentage of fat mass. The possibility that GE contributes to a gross physiological regulation (or dysregulation) of food intake with physical activity level deserves further investigation. PMID:26168984

  12. Debt and foregone medical care.

    PubMed

    Kalousova, Lucie; Burgard, Sarah A

    2013-06-01

    Most American households carry debt, yet we have little understanding of how debt influences health behavior, especially health care seeking. We examined associations between foregone medical care and debt using a population-based sample of 914 southeastern Michigan residents surveyed in the wake of the late-2000s recession. Overall debt and ratios of debt to income and debt to assets were positively associated with foregoing medical or dental care in the past 12 months, even after adjusting for the poorer socioeconomic and health characteristics of those foregoing care and for respondents' household incomes and net worth. These overall associations were driven largely by credit card and medical debt, while housing debt and automobile and student loans were not associated with foregoing care. These results suggest that debt is an understudied aspect of health stratification. PMID:23620501

  13. Exercise Level and Energy Expenditure in the Take 10![R] In-Class Physical Activity Program.

    ERIC Educational Resources Information Center

    Stewart, James A.; Dennison, David A.; Kohl, Harold W., III; Doyle, J. Andrew

    2004-01-01

    This study evaluated the effectiveness of an innovative, classroom-based physical activity prevention program designed to integrate academic curriculum elements along with a physical activity program in providing moderate-to-vigorous intensity physical activity. A convenience sample of three public school classrooms (one first, third, and fifth…

  14. Effect of physical activity on weight loss, energy expenditure and energy intake during diet induced weight loss

    PubMed Central

    DeLany, James P.; Kelley, David E.; Hames, Kazanna C.; Jakicic, John M.; Goodpaster, Bret H.

    2016-01-01

    Objective Objective measurements of physical activity (PA), energy expenditure (EE) and energy intake can provide valuable information regarding appropriate strategies for successful sustained weight loss. Design and methods We examined total EE by doubly labeled water, resting metabolic rate, PA with activity monitors, and energy intake by the Intake/Balance technique in 116 severely obese undergoing intervention with diet alone (DO) or diet plus PA (D-PA). Results Weight loss of 9.6±6.8 kg resulted in decreased EE which was not minimized in the D-PA group. Comparing the highest and lowest quartiles of increase in PA revealed a lower decrease in TDEE (−122±319 vs. −376±305 kcal/d), elimination of the drop in AEE (83±279 vs. −211±284 kcal/d) and greater weight loss (13.0±7.0 vs. 8.1±6.3 kg). Increased PA was associated with greater adherence to energy restriction and maintenance of greater weight loss during months 7–12. Conclusion Noncompliance to prescribed PA in the DO and D-PA groups partially masked the effects of PA to increase weight loss and to minimize the reduced EE. Increased PA was also associated with improved adherence to prescribed caloric restriction. A strong recommendation needs to be made to improve interventions that promote PA within the context of behavioral weight loss interventions. PMID:23804562

  15. The Role of Educational Debt in Consumers' Total Debt Structure.

    ERIC Educational Resources Information Center

    Purdue Univ., Lafayette, IN. Credit Research Center.

    The extent to which an individual's total debt capacity is absorbed at the point of college graduation is examined, along with the graduate's self-imposed debt limits and the debt limits established by the marketplace. The findings are based on the a survey of creditors and the consumers who had student loans. Attention is also directed to data…

  16. Rethinking Student Loan Debt: Tools and Strategies for Debt Management.

    ERIC Educational Resources Information Center

    Mason, Susan G.

    2001-01-01

    Analyzes student loan debt at the University of Missouri-St. Louis School of Optometry, showing the need for a comprehensive debt management program. Presents a model for determining manageable amounts of student loan debt developed from conventional lending criteria and data on earnings for optometrists. (EV)

  17. Weight-Loss Induced Changes in Physical Activity and Activity Energy Expenditure in Overweight and Obese Subjects before and after Energy Restriction

    PubMed Central

    Bonomi, Alberto G.; Soenen, Stijn; Goris, Annelies H. C.; Westerterp, Klaas R.

    2013-01-01

    Activity energy expenditure (AEE) is the component of daily energy expenditure that is mainly influenced by the amount of physical activity (PA) and by the weight of the body displaced. This study aimed at analyzing the effect of weight loss on PA and AEE. The body weight and PA of 66 overweight and obese subjects were measured at baseline and after 12 weeks of 67% energy restriction. PA was measured using a tri-axial accelerometer for movement registration (Tracmor) and quantified in activity counts. Tracmor recordings were also processed using a classification algorithm to recognize 6 common activity types engaged in during the day. A doubly-labeled water validated equation based on Tracmor output was used to estimate AEE. After weight loss, body weight decreased by 13±4%, daily activity counts augmented by 9% (95% CI: +2%, +15%), and this increase was weakly associated with the decrease in body weight (R2 = 7%; P<0.05). After weight loss subjects were significantly (P<0.05) less sedentary (–26 min/d), and increased the time spent walking (+11 min/d) and bicycling (+4 min/d). However, AEE decreased by 0.6±0.4 MJ/d after weight loss. On average, a 2-hour/day reduction of sedentary time by increasing ambulatory and generic activities was required to restore baseline levels of AEE. In conclusion, after weight loss PA increased but the related metabolic demand did not offset the reduction in AEE due to the lower body weight. Promoting physical activity according to the extent of weight loss might increase successfulness of weight maintenance. PMID:23555733

  18. Debt Financing: Academia's Funding Alternative.

    ERIC Educational Resources Information Center

    Baum, Rudy M.

    1981-01-01

    Discusses debt financing as a way to help universities alleviate the problems of obsolete scientific equipment and facilities for research. Reviews several forms of tax-exempt financing and takes note of some of the advantages of debt financing. (CS)

  19. A pediatric correlational study of stride interval dynamics, energy expenditure and activity level.

    PubMed

    Ellis, Denine; Sejdic, Ervin; Zabjek, Karl; Chau, Tom

    2014-08-01

    The strength of time-dependent correlations known as stride interval (SI) dynamics has been proposed as an indicator of neurologically healthy gait. Most recently, it has been hypothesized that these dynamics may be necessary for gait efficiency although the supporting evidence to date is scant. The current study examines over-ground SI dynamics, and their relationship with the cost of walking and physical activity levels in neurologically healthy children aged nine to 15 years. Twenty participants completed a single experimental session consisting of three phases: 10 min resting, 15 min walking and 10 min recovery. The scaling exponent (α) was used to characterize SI dynamics while net energy cost was measured using a portable metabolic cart, and physical activity levels were determined based on a 7-day recall questionnaire. No significant linear relationships were found between a and the net energy cost measures (r < .07; p > .25) or between α and physical activity levels (r = .01, p = .62). However, there was a marked reduction in the variance of α as activity levels increased. Over-ground stride dynamics do not appear to directly reflect energy conservation of gait in neurologically healthy youth. However, the reduction in the variance of α with increasing physical activity suggests a potential exercise-moderated convergence toward a level of stride interval persistence for able-bodied youth reported in the literature. This latter finding warrants further investigation. PMID:24722770

  20. 26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporate liquidation. 1.514(d)-1 Section 1.514(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(d)-1 Basis of debt-financed property acquired in...

  1. Pilot Study of Debt Elasticity

    ERIC Educational Resources Information Center

    Greiner, Keith; Girardi, Tony

    2006-01-01

    This report examines the relationship between student loan debt and the manner in which that debt is described. It focuses on three forms of description: (1) monthly payments, (2) total debt, and (3) income after graduation. The authors used the term elasticity to describe the relationship between consumers' college choices and the retention…

  2. Skipping breakfast is associated with lower physical activity energy expenditure in young healthy women

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Objective: According to recent NHANES data, the prevalence of breakfast consumption has decreased in adults from 89% to 82% between 1971 and 2002. Skipping breakfast has been negatively correlated with physical activity but positively correlated with body weight and risk factors associated with obes...

  3. 26 CFR 1.501(h)-3 - Lobbying or grass roots expenditures normally in excess of ceiling amount.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Lobbying or grass roots expenditures normally in... § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount. (a) Scope... amount or normally makes grass roots expenditures in excess of its grass roots ceiling amount....

  4. 26 CFR 1.501(h)-3 - Lobbying or grass roots expenditures normally in excess of ceiling amount.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Lobbying or grass roots expenditures normally in... § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount. (a) Scope... amount or normally makes grass roots expenditures in excess of its grass roots ceiling amount....

  5. 26 CFR 1.501(h)-3 - Lobbying or grass roots expenditures normally in excess of ceiling amount.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Lobbying or grass roots expenditures normally in... § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount. (a) Scope... amount or normally makes grass roots expenditures in excess of its grass roots ceiling amount....

  6. The association of intensity and overall level of physical activity energy expenditure with a marker of insulin resistance

    PubMed Central

    Assah, F. K.; Brage, S.; Wareham, N. J.

    2008-01-01

    Aims/hypothesis Physical activity is important in preventing insulin resistance, but it is unclear which dimension of activity confers this benefit. We examined the association of overall level and intensity of physical activity with fasting insulin level, a marker of insulin resistance. Methods This was a cross-sectional analysis of the Medical Research Council Ely population-based cohort study (2000–2002). Physical activity energy expenditure (PAEE) in kJ kg−1 min−1 was measured by heart rate monitoring with individual calibration over a period of 4 days. The percentage of time spent above 1.5, 1.75 and 2 times resting heart rate (RHR) represented all light-to-vigorous, moderate-to-vigorous and vigorous activity, respectively. Results Data from a total of 643 non-diabetic individuals (319 men, 324 women) aged 50 to 75 years were analysed. In multivariate linear regression analyses, adjusting for age, sex and body fat percentage, PAEE was significantly associated with fasting insulin (pmol/l) (β = −0.875, p = 0.006). Time (% of total) spent above 1.75 × RHR and also time spent above 2 × RHR were both significantly associated with fasting insulin (β = −0.0109, p = 0.007 and β = −0.0365, p = 0.001 respectively), after adjusting for PAEE, age, sex and body fat percentage. Time spent above 1.5 × RHR was not significantly associated with fasting insulin in a similar model (β = −0.0026, p = 0.137). Conclusions/interpretation The association between PAEE and fasting insulin level, a marker of insulin resistance, may be attributable to the time spent in moderate-to-vigorous and vigorous activity, but not to time spent in light-intensity physical activity. PMID:18488189

  7. Energy expenditure prediction via a footwear-based physical activity monitor: Accuracy and comparison to other devices

    NASA Astrophysics Data System (ADS)

    Dannecker, Kathryn

    2011-12-01

    Accurately estimating free-living energy expenditure (EE) is important for monitoring or altering energy balance and quantifying levels of physical activity. The use of accelerometers to monitor physical activity and estimate physical activity EE is common in both research and consumer settings. Recent advances in physical activity monitors include the ability to identify specific activities (e.g. stand vs. walk) which has resulted in improved EE estimation accuracy. Recently, a multi-sensor footwear-based physical activity monitor that is capable of achieving 98% activity identification accuracy has been developed. However, no study has compared the EE estimation accuracy for this monitor and compared this accuracy to other similar devices. Purpose . To determine the accuracy of physical activity EE estimation of a footwear-based physical activity monitor that uses an embedded accelerometer and insole pressure sensors and to compare this accuracy against a variety of research and consumer physical activity monitors. Methods. Nineteen adults (10 male, 9 female), mass: 75.14 (17.1) kg, BMI: 25.07(4.6) kg/m2 (mean (SD)), completed a four hour stay in a room calorimeter. Participants wore a footwear-based physical activity monitor, as well as three physical activity monitoring devices used in research: hip-mounted Actical and Actigraph accelerometers and a multi-accelerometer IDEEA device with sensors secured to the limb and chest. In addition, participants wore two consumer devices: Philips DirectLife and Fitbit. Each individual performed a series of randomly assigned and ordered postures/activities including lying, sitting (quietly and using a computer), standing, walking, stepping, cycling, sweeping, as well as a period of self-selected activities. We developed branched (i.e. activity specific) linear regression models to estimate EE from the footwear-based device, and we used the manufacturer's software to estimate EE for all other devices. Results. The shoe

  8. An Analysis of Michigan Charter Schools: Enrollment, Revenues, and Expenditures

    ERIC Educational Resources Information Center

    Izraeli, Oded; Murphy, Kevin

    2012-01-01

    Though charter schools are a relatively new phenomenon in American education, they have been in existence long enough now to allow for evaluation of operational outcomes relative to traditional public schools. Using a comprehensive data set for the State of Michigan that spans the years 1995 through 2006, this article aims to provide such an…

  9. The Debt Threat

    ERIC Educational Resources Information Center

    Daugherty, Brian

    2012-01-01

    The value of a college education, long held in the United States as a ticket to prosperity and a sound investment, is increasingly being called into question. Rising tuition, mounting student debt loads, and dim employment prospects--topped off by incessant news coverage and opinion pieces about the three--are causing many to ask whether college…

  10. Energy expenditure in relation to activity of lesser mouse deer (Tragulus javanicus).

    PubMed

    Darlis; Abdullah, N; Liang, J B; Purwanto, B; Ho, Y W

    2001-11-01

    Heat production (HP) of male and female mouse deer during eating, standing and sitting was determined using the open circuit respiration chamber (RC). The time taken for similar activities was also determined in an outdoor enclosure (OD). The animals were fed kangkong (Ipomoea aquatica), sweet potato (Ipomoea batatas) and rabbit pellet ad libitum. Male mouse deer consumed more dry matter (DM), organic matter (OM) and gross energy (GE) than female. The time for each activity of male and female mouse deer kept in RC and OD was similar. The average time spent in RC and OD for both male and female, respectively, for sitting (956 and 896 min/day) was significantly (P<0.01) longer than standing (463 and 520 min/day) and eating (21 and 24 min/day). Heat production for male and female mouse deer, respectively, during eating was the highest (0.44 and 0.43 kJ/kg W(0.75)/min) followed by standing (0.37 and 0.33 kJ/kgW(0.75)/min) and sitting (0.26 and 0.26 kJ/kg W(0.75)/min). The difference in HP per min during standing between male and female was significant (P<0.05). The HP for 08.00-14.00 h and 14.00-20.00 h periods were higher than 20.00-02.00 h and 02.00-08.00 h periods. The overall HP for males during 08.00-14.00 h and 14.00-20.00 h periods were significantly (P<0.05) higher (114.8 and 119.2 kJ/kg W(0.75)) than female (107.5 and 110.4 kJ/kg W(0.75)), respectively. PMID:11691611

  11. 26 CFR 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Additions to reserve for bad debts where surplus... bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or... profits, and reserves at the beginning of the taxable year, a reasonable addition to the reserve for...

  12. 26 CFR 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Additions to reserve for bad debts where surplus... bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or... profits, and reserves at the beginning of the taxable year, a reasonable addition to the reserve for...

  13. 26 CFR 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Additions to reserve for bad debts where surplus... bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or... profits, and reserves at the beginning of the taxable year, a reasonable addition to the reserve for...

  14. 26 CFR 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Additions to reserve for bad debts where surplus... bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or... profits, and reserves at the beginning of the taxable year, a reasonable addition to the reserve for...

  15. 26 CFR 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Additions to reserve for bad debts where surplus... bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or... profits, and reserves at the beginning of the taxable year, a reasonable addition to the reserve for...

  16. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1.190-1 Section 1.190-1 Internal Revenue INTERNAL REVENUE... transportation barriers to the handicapped and elderly. (a) In general. Under section 190 of the Internal...

  17. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1.190-1 Section 1.190-1 Internal Revenue INTERNAL REVENUE... transportation barriers to the handicapped and elderly. (a) In general. Under section 190 of the Internal...

  18. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1.190-1 Section 1.190-1 Internal Revenue INTERNAL REVENUE... transportation barriers to the handicapped and elderly. (a) In general. Under section 190 of the Internal...

  19. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1.190-1 Section 1.190-1 Internal Revenue INTERNAL REVENUE... transportation barriers to the handicapped and elderly. (a) In general. Under section 190 of the Internal...

  20. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Expenditures to remove architectural and transportation barriers to the handicapped and elderly. 1.190-1 Section 1.190-1 Internal Revenue INTERNAL REVENUE... transportation barriers to the handicapped and elderly. (a) In general. Under section 190 of the Internal...

  1. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Deduction of pre-1970 exploration expenditures in the year paid or incurred. 1.615-2 Section 1.615-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-2 Deduction of pre-1970...

  2. [Debt, regulations and economic growth in Mexico].

    PubMed

    Vélez-Fernández Varela, F

    1989-01-01

    In the Mexican economy four policies forced the State to redefine its strategy of development. They were: 1) the considerable purchase by the government of firms that were not strategic or of national priority; 2) the preservation of a structure of high industrial protection; 3) an excessive reliance of the economy on oil, and 4) the perception of the increase in the price of oil as a permanent and not a temporary phenomenon. By the seventies the first two phenomena restricted the possibilities of economic growth which translated into inflation. In the eighties the high dependency on oil and the weakness of its monetary value deepened those trends. The external debt became the single most significant constraint of development. The government was forced to reduce drastically substantive public expenditure. Health was one of the areas more severely affected. PMID:2662429

  3. The Evaluation of the Impact of a Stand-Biased Desk on Energy Expenditure and Physical Activity for Elementary School Students

    PubMed Central

    Benden, Mark E.; Zhao, Hongwei; Jeffrey, Christina E.; Wendel, Monica L.; Blake, Jamilia J.

    2014-01-01

    Due to the increasing prevalence of childhood obesity, the association between classroom furniture and energy expenditure as well as physical activity was examined using a standing-desk intervention in three central-Texas elementary schools. Of the 480 students in the 24 classrooms randomly assigned to either a seated or stand-biased desk equipped classroom, 374 agreed to participate in a week-long data collection during the fall and spring semesters. Each participant’s data was collected using Sensewear® armbands and was comprised of measures of energy expenditure (EE) and step count. A hierarchical linear mixed effects model showed that children in seated desk classrooms had significantly lower (EE) and fewer steps during the standardized lecture time than children in stand-biased classrooms after adjusting for grade, race, and gender. The use of a standing desk showed a significant higher mean energy expenditure by 0.16 kcal/min (p < 0.0001) in the fall semester, and a higher EE by 0.08 kcal/min (p = 0.0092) in the spring semester. PMID:25211776

  4. 45 CFR 263.4 - When do educational expenditures count?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... educational services or activities provided through the public education system do not count unless they meet... 45 Public Welfare 2 2010-10-01 2010-10-01 false When do educational expenditures count? 263.4... do educational expenditures count? (a) Expenditures for educational activities or services count...

  5. Identifying and Mitigating Sources of School Revenue Erosion

    ERIC Educational Resources Information Center

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

    2009-01-01

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

  6. Needed: More Revenue, Not Cost Cuts and Retrenchment.

    ERIC Educational Resources Information Center

    Stumph, Wayne J.

    Arguing that the financial crisis in higher education should be dealt with through fund-raising activities rather than retrenchment, this paper outlines a number of ways to increase college revenues. Introductory comments: suggest that revenue raising should be preventive, list resources focusing on new revenue sources, and identify attitudes…

  7. 26 CFR 1.182-1 - Expenditures by farmers for clearing land; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Expenditures by farmers for clearing land; in... Corporations (continued) § 1.182-1 Expenditures by farmers for clearing land; in general. Under section 182, a... treatment or moving of earth by a farmer where the land already qualifies as land used in farming as...

  8. 26 CFR 1.182-1 - Expenditures by farmers for clearing land; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expenditures by farmers for clearing land; in... Corporations (continued) § 1.182-1 Expenditures by farmers for clearing land; in general. Under section 182, a... treatment or moving of earth by a farmer where the land already qualifies as land used in farming as...

  9. 26 CFR 1.182-1 - Expenditures by farmers for clearing land; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Expenditures by farmers for clearing land; in... Corporations (continued) § 1.182-1 Expenditures by farmers for clearing land; in general. Under section 182, a... treatment or moving of earth by a farmer where the land already qualifies as land used in farming as...

  10. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general....

  11. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general....

  12. 26 CFR 1.175-2 - Definition of soil and water conservation expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Definition of soil and water conservation... Corporations (continued) § 1.175-2 Definition of soil and water conservation expenditures. (a) Expenditures... for the purpose of soil or water conservation in respect of land used in farming, or for...

  13. 26 CFR 1.175-2 - Definition of soil and water conservation expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Definition of soil and water conservation... Corporations (continued) § 1.175-2 Definition of soil and water conservation expenditures. (a) Expenditures... for the purpose of soil or water conservation in respect of land used in farming, or for...

  14. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general....

  15. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general....

  16. 26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general....

  17. 26 CFR 5c.103-1 - Leases and capital expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Leases and capital expenditures. 5c.103-1...-1 Leases and capital expenditures. For purposes of section 103(b)(6)(D) and § 1.103-10(b)(2)(iv)(b... subject to a lease shall be made without regard to the characterization of the transaction as a...

  18. 26 CFR 1.180-1 - Expenditures by farmers for fertilizer, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Expenditures by farmers for fertilizer, etc. 1....180-1 Expenditures by farmers for fertilizer, etc. (a) In general. A taxpayer engaged in the business... during the taxable year for the purchase or acquisition of fertilizer, lime, ground limestone, marl,...

  19. 26 CFR 1.180-1 - Expenditures by farmers for fertilizer, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Expenditures by farmers for fertilizer, etc. 1... (continued) § 1.180-1 Expenditures by farmers for fertilizer, etc. (a) In general. A taxpayer engaged in the... him during the taxable year for the purchase or acquisition of fertilizer, lime, ground...

  20. 26 CFR 1.180-1 - Expenditures by farmers for fertilizer, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Expenditures by farmers for fertilizer, etc. 1... (continued) § 1.180-1 Expenditures by farmers for fertilizer, etc. (a) In general. A taxpayer engaged in the... him during the taxable year for the purchase or acquisition of fertilizer, lime, ground...

  1. 26 CFR 1.180-1 - Expenditures by farmers for fertilizer, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Expenditures by farmers for fertilizer, etc. 1... (continued) § 1.180-1 Expenditures by farmers for fertilizer, etc. (a) In general. A taxpayer engaged in the... him during the taxable year for the purchase or acquisition of fertilizer, lime, ground...

  2. 26 CFR 1.180-1 - Expenditures by farmers for fertilizer, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expenditures by farmers for fertilizer, etc. 1... (continued) § 1.180-1 Expenditures by farmers for fertilizer, etc. (a) In general. A taxpayer engaged in the... him during the taxable year for the purchase or acquisition of fertilizer, lime, ground...

  3. 26 CFR 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by the Interstate Commerce Commission (49 CFR Part 1201), but only if (i) such unit exclusively moves... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expenditures in connection with certain railroad... Expenditures in connection with certain railroad rolling stock. (a) Allowance of deduction—(1) Election....

  4. 26 CFR 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... by the Interstate Commerce Commission (49 CFR Part 1201), but only if (i) such unit exclusively moves... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Expenditures in connection with certain railroad... Expenditures in connection with certain railroad rolling stock. (a) Allowance of deduction—(1) Election....

  5. 26 CFR 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... by the Interstate Commerce Commission (49 CFR Part 1201), but only if (i) such unit exclusively moves... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Expenditures in connection with certain railroad... Expenditures in connection with certain railroad rolling stock. (a) Allowance of deduction—(1) Election....

  6. Warren Recommendation on Student Debt: What Will Work to Help America's Students?

    ERIC Educational Resources Information Center

    Gross, Karen

    2014-01-01

    U.S. Sen. Elizabeth Warren has had concerns about student debt for decades. Her recent solution seeks to redistribute tax revenue from the richest Americans to enable students to refinance their postgraduation indebtedness; this would allow students to benefit from the low interest rates in today's financial markets. The Massachusetts…

  7. 26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Establishment and treatment of reserves for bad... Establishment and treatment of reserves for bad debts. (a) Establishment of reserves—(1) In general. A taxpayer...) accumulated for taxable years beginning after December 31, 1951, in the taxpayer's reserve for bad...

  8. 26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Establishment and treatment of reserves for bad... Establishment and treatment of reserves for bad debts. (a) Establishment of reserves—(1) In general. A taxpayer...) accumulated for taxable years beginning after December 31, 1951, in the taxpayer's reserve for bad...

  9. 26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Establishment and treatment of reserves for bad... Establishment and treatment of reserves for bad debts. (a) Establishment of reserves—(1) In general. A taxpayer...) accumulated for taxable years beginning after December 31, 1951, in the taxpayer's reserve for bad...

  10. 26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Establishment and treatment of reserves for bad... Establishment and treatment of reserves for bad debts. (a) Establishment of reserves—(1) In general. A taxpayer...) accumulated for taxable years beginning after December 31, 1951, in the taxpayer's reserve for bad...

  11. 26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Establishment and treatment of reserves for bad... Establishment and treatment of reserves for bad debts. (a) Establishment of reserves—(1) In general. A taxpayer...) accumulated for taxable years beginning after December 31, 1951, in the taxpayer's reserve for bad...

  12. One Approach to Increasing Revenues for Your School District. (A Small School District's Successful Struggle).

    ERIC Educational Resources Information Center

    Dombrowski, Richard J.

    In 1983, Channahon School District 17 in Illinois was $1.3 million in debt. Real estate taxes constituted the school district's chief source of revenue, but because the state's oil industry kept its assessed valuations below the actual value of its property through the use of experts and lawyers, the school district was denied much of its income.…

  13. 26 CFR 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by the Interstate Commerce Commission (49 CFR Part 1201), but only if (i) such unit exclusively moves... rolling stock. 1.263(e)-1 Section 1.263(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263(e)-1 Expenditures...

  14. 26 CFR 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... domestic iron ore. 1.272-1 Section 1.272-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Expenditures relating to disposal of coal or domestic iron ore. (a) Introduction. Section 272 provides special... sometimes referred to as a “coal royalty contract” or “iron ore royalty contract”) for the disposal of...

  15. 26 CFR 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... domestic iron ore. 1.272-1 Section 1.272-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Expenditures relating to disposal of coal or domestic iron ore. (a) Introduction. Section 272 provides special... sometimes referred to as a “coal royalty contract” or “iron ore royalty contract”) for the disposal of...

  16. 26 CFR 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... domestic iron ore. 1.272-1 Section 1.272-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Expenditures relating to disposal of coal or domestic iron ore. (a) Introduction. Section 272 provides special... sometimes referred to as a “coal royalty contract” or “iron ore royalty contract”) for the disposal of...

  17. 26 CFR 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... domestic iron ore. 1.272-1 Section 1.272-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Expenditures relating to disposal of coal or domestic iron ore. (a) Introduction. Section 272 provides special... sometimes referred to as a “coal royalty contract” or “iron ore royalty contract”) for the disposal of...

  18. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-16 Mine... section 617(a) applies, paid or incurred with respect to mines or deposits located outside the...

  19. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-16 Mine... section 617(a) applies, paid or incurred with respect to mines or deposits located outside the...

  20. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-16 Mine... section 617(a) applies, paid or incurred with respect to mines or deposits located outside the...

  1. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-16 Mine... section 617(a) applies, paid or incurred with respect to mines or deposits located outside the...

  2. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-16 Mine exploration...(a) applies, paid or incurred with respect to mines or deposits located outside the United States...

  3. Students Alerted to Loan Debt

    ERIC Educational Resources Information Center

    Adams, Caralee J.

    2011-01-01

    Students are taking on more college debt in this struggling economy, often without the knowledge to make wise choices. To help students better manage their debt, some college campuses and high schools are ramping up their financial-literacy efforts, where experts say such education should begin. But a squeeze on K-12 resources has hampered the…

  4. Electric sales and revenue, 1990

    SciTech Connect

    Not Available

    1992-02-21

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

  5. 26 CFR 1.6049-9T - Premium subject to reporting for a debt instrument acquired on or after January 1, 2014 (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Premium subject to reporting for a debt instrument acquired on or after January 1, 2014 (temporary). 1.6049-9T Section 1.6049-9T Internal Revenue... after January 1, 2014 (temporary). (a) General rule. Notwithstanding § 1.6049-5(f), for a...

  6. Increasing revenue through A/R recovery, revenue-cycle redesign.

    PubMed

    Graham, T

    2001-11-01

    After experiencing operating losses of more than $15 million and a growing number of days in accounts receivable and payment denials, Capital Health System implemented a multidisciplinary recovery program to redesign its revenue cycle. The system reorganized its business office staff, outsourced some collection activities, and stepped up its efforts to review coding, analyze billing errors and edits, update its charge description master, and track payment denials. Although this work is ongoing, during the initial revenue-cycle redesign, the system increased its cash flow by more than $30 million and increased patient-service revenue by 7 percent annually between January 1999 and July 2001. Capital has received more than $10 in new collected revenue for every dollar spent on accounts-receivable recovery and revenue enhancement. PMID:11715382

  7. 2 CFR 200.426 - Bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Bad debts. 200.426 Section 200.426 Grants... REQUIREMENTS FOR FEDERAL AWARDS Cost Principles General Provisions for Selected Items of Cost § 200.426 Bad debts. Bad debts (debts which have been determined to be uncollectable), including losses...

  8. 48 CFR 32.610 - Compromising debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.610 Compromising debts. For debts under $100,000, excluding interest, the designated agency official may compromise the debt pursuant to the Federal Claims Collection Standards (31 CFR part 902) and agency regulations. Unless specifically authorized by agency...

  9. 48 CFR 32.603 - Debt determination.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.603 Debt determination. (a) If the contracting officer has... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Debt determination. 32.603... officer shall determine promptly whether an actual debt is due and the amount. Any unnecessary delay...

  10. 48 CFR 32.606 - Debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.606 Debt collection. (a) If the contractor has not liquidated the debt within 30 days of the date due or requested installment payments or deferment of collection... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Debt collection....

  11. Student Debt and the Class of 2008

    ERIC Educational Resources Information Center

    Reed, Matthew; Cheng, Diane

    2009-01-01

    This paper is the fourth annual report on the student loan debt of new college graduates. This analysis of the most recent available data found that student debt continued to rise even as it got harder for recent graduates to find jobs, and that debt levels vary considerably from state to state and college to college. Nationwide, average debt for…

  12. Electric sales and revenue: 1993

    SciTech Connect

    Not Available

    1995-01-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour data provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1993. Operating revenue includes energy charges, demand charges, consumer service charges, environmental surcharges, fuel adjustments, and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. Because electric rates vary based on energy usage, average revenue per kilowatthour are affected by changes in the volume of sales. The sales of electricity, associated revenue, and average revenue per kilowatthour data provided in this report are presented at the national, Census division, State, and electric utility levels.

  13. Third World debts

    SciTech Connect

    Sweet, W.

    1980-07-25

    World oil prices are responsible for new concerns about the health of the international banking system, particularly the $60 billion in annual deficits of the developing countries. If the banks continue lending money to these countries in hopes of repayment in better times, they could jeopardize their financial position; but if they stop the loans, they will jeopardize repayment of the present debts. High US interest rates, heavy goods and technology, economic sanctions imposed by the US in response to Russia's invasion of Afghanistan, and the unregulated Eurocurrency market have contributed to the problem. No one knows how great a loss the capital markets can sustain and still survive. New banking arrangements by the World Bank and other institutions are still unproven. 19 references. (DCK)

  14. 26 CFR 1.188-1 - Amortization of certain expenditures for qualified on-the-job training and child care facilities.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Amortization of certain expenditures for qualified on-the-job training and child care facilities. 1.188-1 Section 1.188-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals...

  15. 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. PMID:24050059

  16. 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. PMID:18990839

  17. Electric sales and revenue 1996

    SciTech Connect

    1997-12-01

    Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1996. 16 figs., 20 tabs.

  18. Debt Management: The Trustee's Role.

    ERIC Educational Resources Information Center

    Laird, David B., Jr.

    1986-01-01

    Seven questions are provided for trustees to ask when making decisions about institutional planned borrowing, debt management, and land development that involve external parties or complex financing mechanisms. (MSE)

  19. Recession, debt and mental health: challenges and solutions

    PubMed Central

    2009-01-01

    Background During the economic downturn, the link between recession and health has featured in many countries' media, political, and medical debate. This paper focuses on the previously neglected relationship between personal debt and mental health. Aims Using the UK as a case study, this paper considers the public health challenges presented by debt to mental health. We then propose solutions identified in workshops held during the UK Government's Foresight Review of Mental Capital and Wellbeing. Results Within their respective sectors, health professionals should receive basic ‘debt first aid’ training, whilst all UK financial sector codes of practice should – as a minimum – recognise the existence of customers with mental health problems. Further longitudinal research is also needed to ‘unpack’ the relationship between debt and mental health. Across sectors, a lack of co-ordinated activity across health, money advice, and creditor organisations remains a weakness. A renewed emphasis on co-ordinated ‘debt care pathways’ and better communication between local health and advice services is needed. Discussion The relationship between debt and mental health presents a contemporary public health challenge. Solutions exist, but will require action and investment at a time of competition for funds. PMID:22477896

  20. Is There Evidence That Active Videogames Increase Energy Expenditure and Exercise Intensity for People Poststroke and with Cerebral Palsy?

    PubMed

    Deutsch, Judith E; Guarrera-Bowlby, Phyllis; Myslinski, Mary Jane; Kafri, Michal

    2015-02-01

    This article asked and answered the question of whether there was evidence to support the use of videogames for promotion of wellness and fitness for people poststroke and those with cerebral palsy (CP). A literature search of PubMed, CINAHL, and PEDro using a population, intervention, and outcome (PIO) approach and the key words "stroke (or CP) AND video games (and synonyms) AND energy expenditure (EE) (and synonyms)" was conducted. It yielded two relevant references for people poststroke and five references for people with CP. The literature extraction and synthesis by the categories of the PIO indicated that most studies used only the population of interest, except two that compared the EE with that of healthy controls. The main finding is that both people poststroke (moderate severity) and people with CP (mild severity) can achieve moderate EE playing Wii(™) (Nintendo, Kyoto, Japan), PlayStation(®) (Sony, Tokyo, Japan), and Kinect(™) (Microsoft, Redmond, WA) games. Adults with CP of mild severity played the videogames at vigorous levels, whereas those with severe CP played them at low levels. There appears to be an interaction between development and severity that influences the exercise intensity measured by EE. The findings suggests that videogames are a gateway for wellness promotion. PMID:26181678

  1. Forecasting gaming revenues in Clark County, Nevada: Issues and methods

    SciTech Connect

    Edwards, B.K.; Bando, A.

    1992-01-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. Is is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry. The model is meant to forecast Clark County gaming revenues and identifies the exogenous variables that affect gaming revenues. It will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming-related economic activity resulting from changes in regional economic activity and tourism.

  2. Forecasting gaming revenues in Clark County, Nevada: Issues and methods

    SciTech Connect

    Edwards, B.K.; Bando, A.

    1992-07-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. Is is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry. The model is meant to forecast Clark County gaming revenues and identifies the exogenous variables that affect gaming revenues. It will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming-related economic activity resulting from changes in regional economic activity and tourism.

  3. National Health Expenditures, 1993

    PubMed Central

    Levit, Katharine R.; Sensenig, Arthur L.; Cowan, Cathy A.; Lazenby, Helen C.; McDonnell, Patricia A.; Won, Darleen K.; Sivarajan, Lekha; Stiller, Jean M.; Donham, Carolyn S.; Stewart, Madie S.

    1994-01-01

    This article presents data on health care spending for the United States, covering expenditures for various types of medical services and products and their sources of funding from 1960 to 1993. Although these statistics show a slowing in the growth of health care expenditures over the past few years, spending continues to increase faster than the overall economy. The share of the Nation's health care bill funded by the Federal Government through the Medicaid and Medicare programs steadily increased from 1991 to 1993. This significant change in the share of health expenditures funded by the public sector has caused Federal health expenditures as a share of all Federal spending to increase dramatically. PMID:10140156

  4. 26 CFR 1.501(h)-3 - Lobbying or grass roots expenditures normally in excess of ceiling amount.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... excess of ceiling amount. 1.501(h)-3 Section 1.501(h)-3 Internal Revenue INTERNAL REVENUE SERVICE... § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount. (a) Scope. This section provides rules under section 501(h) for determining whether an organization that...

  5. 26 CFR 1.501(h)-3 - Lobbying or grass roots expenditures normally in excess of ceiling amount.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... excess of ceiling amount. 1.501(h)-3 Section 1.501(h)-3 Internal Revenue INTERNAL REVENUE SERVICE... § 1.501(h)-3 Lobbying or grass roots expenditures normally in excess of ceiling amount. (a) Scope. This section provides rules under section 501(h) for determining whether an organization that...

  6. 26 CFR 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... developing citrus and almond groves. 1.278-1 Section 1.278-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves. (a..., or development of any citrus or almond grove (or part thereof), and which is incurred before...

  7. 26 CFR 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... developing citrus and almond groves. 1.278-1 Section 1.278-1 Internal Revenue INTERNAL REVENUE SERVICE... Capital expenditures incurred in planting and developing citrus and almond groves. (a) General rule. (1)(i... any citrus or almond grove (or part thereof), and which is incurred before the close of the...

  8. 26 CFR 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... developing citrus and almond groves. 1.278-1 Section 1.278-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves. (a..., or development of any citrus or almond grove (or part thereof), and which is incurred before...

  9. 26 CFR 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... developing citrus and almond groves. 1.278-1 Section 1.278-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves. (a..., or development of any citrus or almond grove (or part thereof), and which is incurred before...

  10. 26 CFR 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... developing citrus and almond groves. 1.278-1 Section 1.278-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves. (a..., or development of any citrus or almond grove (or part thereof), and which is incurred before...

  11. Comparison of physical activity energy expenditure in Japanese adolescents assessed by EW4800P triaxial accelerometry and the doubly labelled water method.

    PubMed

    Ishikawa-Takata, Kazuko; Kaneko, Kayoko; Koizumi, Kayo; Ito, Chinatsu

    2013-10-01

    The present study compared the accuracy of triaxial accelerometry and the doubly labelled water (DLW) method for measuring physical activity (PA) in Japanese adolescents. A total of sixty adolescents aged 12-15 years were analysed. The total energy expenditure (TEE) was measured over 7 d by the DLW method and with an EW4800P triaxial accelerometer (Panasonic Corporation). The measured (RMR)(m) and predicted RMR (RMR(p)) were 5·7 (SD 0·9) and 6·0 (SD 1·0) MJ/d, respectively. TEE measured by the DLW method and accelerometry using RMR(m) or RMR(p) were 11·0 (SD 2·6), 10·3 (SD 1·9), and 10·7 (SD 2·1) MJ/d, respectively. The PA levels (PAL) measured by the DLW method using RMR(m) or RMR(p) were 1·97 (SD 0·31) and 1·94 (SD 0·31) in subjects who exercised, and 1·85 (SD 0·27) and 1·74 (SD 0·29) in subjects who did not exercise. The percentage of body fat correlated significantly with the percentage difference between RMR(m) v. RMR(p), TEE, PA energy expenditure (PAEE) and PAL using RMR(p), and PAL using RMR(m) assessed by the DLW method and accelerometry. The present data showed that while accelerometry estimated TEE accurately, it did not provide the precise measurement of PAEE and PAL. The error in accelerometry was attributed to the prediction error of RMR and assessment in exercise. PMID:23544366

  12. 26 CFR 1.1272-3 - Election by a holder to treat all interest on a debt instrument as OID.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Election by a holder to treat all interest on a... Gains and Losses § 1.1272-3 Election by a holder to treat all interest on a debt instrument as OID. (a... to the election is treated as if— (i) The instrument is issued for the holder's adjusted...

  13. 26 CFR 1.6049-7 - Returns of information with respect to REMIC regular interests and collateralized debt obligations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations..., a real estate investment trust (as defined in section 856); (11) For calendar quarters and calendar... this section should obtain Internal Revenue Service Publication 938, Real Estate Mortgage...

  14. The Minnesota Child Passenger Restraint and Education Account. A Report to the Minnesota Legislature on Activities and Expenditures as Required by the 1994 Session Laws, Chapter 635, Section 15 as Contained in M.S. 169.685, Subdivision 7.

    ERIC Educational Resources Information Center

    Minnesota State Dept. of Public Safety, St. Paul. Office of Traffic Safety.

    Minnesota Statute 169.685 (Seat Belts and Passenger Restraint Systems for Children) requires all drivers to correctly place children under the age of 4 years in child car seats. In response to the requirements of the amended statute, this report presents information to the Minnesota legislature on the commissioner's activities and expenditure of…

  15. Cognitive debt and Alzheimer's disease.

    PubMed

    Marchant, Natalie L; Howard, Robert J

    2015-01-01

    We propose the concept of Cognitive Debt to characterize thoughts and behaviors that increase vulnerability to symptomatic Alzheimer's disease (AD). Evidence indicates that depression, anxiety, sleep disorder, neuroticism, life stress, and post-traumatic stress disorder increase risk for AD, and we suggest they do so by increasing Cognitive Debt. Repetitive negative thinking (RNT), a behaviorally measurable process common to these factors, may drive Cognitive Debt acquisition. RNT transcends disorder-specific definition, encompasses rumination and worry, and is defined by perseverative, negative thought tendencies. Evidence of dysregulated stress responses supports the concept of Cognitive Debt, of RNT as its causal mechanism, and of an interaction with the APOE-ε4 genotype to increase vulnerability to clinical AD, independent from traditional AD pathology. Defining a more specific behavioral profile of risk would enable interventions to be targeted earlier and more precisely at individuals most vulnerable to developing AD. Additionally, modulating RNT could potentially reduce risk of clinical AD. Interventions to reduce RNT are discussed, as are suggestions for future research. For these reasons we submit that the Cognitive Debt model may aid understanding of the psychological mechanisms that potentially increase predisposition to AD. PMID:25362035

  16. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... more than one year from date of issue. (2) The premium associated with all classes of long-term...

  17. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... more than one year from date of issue. (2) The premium associated with all classes of long-term...

  18. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... more than one year from date of issue. (2) The premium associated with all classes of long-term...

  19. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... more than one year from date of issue. (2) The premium associated with all classes of long-term...

  20. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... more than one year from date of issue. (2) The premium associated with all classes of long-term...

  1. Electric sales and revenue 1997

    SciTech Connect

    1998-10-01

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

  2. Electric sales and revenue 1994

    SciTech Connect

    1995-11-01

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

  3. 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…

  4. Addressing Student Debt in the Classroom

    ERIC Educational Resources Information Center

    Perkins, David; Johnston, Tim; Lytle, Rick

    2016-01-01

    Student debt is a national concern. The authors address debt in the classroom to enhance students' understanding of the consequences of debt and the need for caution when financing their education. However, student feedback indicates this understanding has a delayed effect on borrowing behavior and underscores the importance of making difficult…

  5. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 3 2012-04-01 2012-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  6. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  7. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  8. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  9. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 3 2014-04-01 2014-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  10. Latin American Debt: Opportunities for Universities.

    ERIC Educational Resources Information Center

    Garg, Ramesh C.

    The debt crisis of the lesser developed countries (LDCs) may provide opportunities for educational institutions. Through debt-for-education programs, a part of the huge debt load can be channelled into financing various educational programs sponsored by U.S. higher education institutions. Private commercial banks and multinational corporations are…

  11. A Lifetime of Student Debt? Not Likely

    ERIC Educational Resources Information Center

    Wilson, Robin

    2009-01-01

    In this article, the author examines the issue of student debt. Despite tales of gargantuan student debt burdens for some college graduates, studies show that most students borrow sensibly, pay it back, and are better off for having gone to college. But for a vocal minority of borrowers, problems with student-loan debt are very real. About 8…

  12. Take a Strategic Direction with Debt.

    ERIC Educational Resources Information Center

    Augustine, John H.

    2002-01-01

    Offers advice to higher education institutions about financing decisions on their debt portfolios. Addresses developing a debt management framework, factors affecting strategy, interest rate management, establishing a debt management benchmark, and adopting a prospective approach. Sidebars discuss the trade-offs of credit offerings, and…

  13. 42 CFR 413.178 - Bad debts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Bad debts. 413.178 Section 413.178 Public Health...) Services and Organ Procurement Costs § 413.178 Bad debts. (a) CMS will reimburse each facility its allowable Medicare bad debts, as defined in § 413.89(b), up to the facility's costs, as determined...

  14. 42 CFR 413.178 - Bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Bad debts. 413.178 Section 413.178 Public Health...) Services and Organ Procurement Costs § 413.178 Bad debts. (a) CMS will reimburse each facility its allowable Medicare bad debts, as defined in § 413.89(b), up to the facility's costs, as determined...

  15. Student Debt and the Class of 2011

    ERIC Educational Resources Information Center

    Reed, Matthew; Cochrane, Debbie

    2012-01-01

    Student Debt and the Class of 2011 is the seventh annual report on the cumulative student loan debt of recent graduates from four-year public and private nonprofit colleges. The authors' analysis found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. The…

  16. 48 CFR 1432.610 - Compromising debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Compromising debts. 1432.610 Section 1432.610 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts 1432.610 Compromising debts. The CO may...

  17. Revenues and Spending of Michigan's Urban, Suburban, Town and Rural School Districts, 2004-2010

    ERIC Educational Resources Information Center

    Van Beek, Michael

    2011-01-01

    In the passionate debates over providing equal educational opportunity for all children, it's frequently argued that large financial inequities create challenges for many public schools, particularly those in lower-income urban areas. This study compares the revenues and operating expenditures of Michigan's urban, suburban, town and rural school…

  18. 78 FR 7765 - Submission of Data by State Educational Agencies; Submission Dates for State Revenue and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-04

    ...The Secretary announces dates for the submission by state educational agencies (SEAs) of expenditure and revenue data and average daily attendance statistics on ED Form 2447 (the National Public Education Financial Survey (NPEFS)) for FY 2012. The Secretary sets these dates to ensure that data are available to serve as the basis for timely distribution of Federal funds. The U.S. Census Bureau......

  19. Quantifying the physical activity energy expenditure of commuters using a combination of global positioning system and combined heart rate and movement sensors

    PubMed Central

    Costa, Silvia; Ogilvie, David; Dalton, Alice; Westgate, Kate; Brage, Søren; Panter, Jenna

    2015-01-01

    Background Active commuting may help to increase adults' physical activity levels. However, estimates of its energy cost are derived from a small number of studies which are laboratory-based or use self-reported measures. Methods Adults working in Cambridge (UK) recruited through a predominantly workplace-based strategy wore combined heart rate and movement sensors and global positioning system (GPS) devices for one week, and completed synchronous day-by-day travel diaries in 2010 and 2011. Commuting journeys were delineated using GPS data, and metabolic intensity (standard metabolic equivalents; MET) was derived and compared between journey types using mixed-effects linear regression. Results 182 commuting journeys were included in the analysis. Median intensity was 1.28 MET for car journeys; 1.67 MET for bus journeys; 4.61 MET for walking journeys; 6.44 MET for cycling journeys; 1.78 MET for journeys made by car in combination with walking; and 2.21 MET for journeys made by car in combination with cycling. The value for journeys made solely by car was significantly lower than those for all other journey types (p < 0.04). On average, 20% of the duration of journeys incorporating any active travel (equating to 8 min) was spent in moderate-to-vigorous physical activity (MVPA). Conclusions We have demonstrated how GPS and activity data from a free-living sample can be used simultaneously to provide objective estimates of commuting energy expenditure. On average, incorporating walking or cycling into longer journeys provided over half the weekly recommended activity levels from the commute alone. This may be an efficient way of achieving physical activity guidelines and improving population health. PMID:26441297

  20. National health expenditures, 1987

    PubMed Central

    Letsch, Suzanne W.; Levit, Katharine R.; Waldo, Daniel R.

    1988-01-01

    The 1987 national health expenditure estimates are examined from different perspectives in the following two articles. In the first article, revised expenditure estimates for 1984-87 are presented. A breakdown of the type of services and products purchased is included, as well as the source of funds used to finance health care. In the second article, health care expenditure estimates are used to explore marginal analysis as a policy tool for understanding health spending in relation to our Nation's ability to finance that spending. The concept of marginal analysis is also used to examine selected periods that were relevant to health policy and the timing of public and private changes in health policy in the past. PMID:10313081

  1. National health expenditures, 1990

    PubMed Central

    Levit, Katharine R.; Lazenby, Helen C.; Cowan, Cathy A.; Letsch, Suzanne W.

    1991-01-01

    During 1990, health expenditures as a share of gross national product rose to 12.2 percent, up from 11.6 percent in 1989. This dramatic increase is the second largest increase in the past three decades. The national health expenditure estimates presented in this article document rapidly rising health care costs and provide a context for understanding the health care financing crisis facing the Nation today. The 1990 national health expenditures incorporate the most recently available data. They differ from historical estimates presented in the preceding article. The length of time and complicated process of producing projections required use of 1989 national health expenditures—data available prior to the completion of the 1990 estimates presented here. PMID:10114934

  2. National health expenditures, 1988

    PubMed Central

    1990-01-01

    Every year, analysts in the Health Care Financing Administration present figures on what our Nation spends for health. As the result of a comprehensive re-examination of the definitions, concepts, methods, and data sources used to prepare those figures, this year's report contains new estimates of national health expenditures for calendar years 1960 through 1988. Significant changes have been made to estimates of spending for professional services and to estimates of what consumers pay out of pocket for health care. In the first article, trends in use of and expenditure for various types of goods and services are discussed, as well as trends in the sources of funds used to finance health care. In a companion article, the benchmark process is described in more detail, as are the data sources and methods used to prepare annual estimates of health expenditures. PMID:10113395

  3. Assessing the differences and similarities between hospital chains and independents regarding revenues, profits, and community contributions.

    PubMed

    McDermott, Dennis R

    2009-01-01

    Hospital systems or chains continue to grow their market share relative to independent hospitals. This trend generates concerns among health care industry observers as historical performance suggests chains charge more for health care services than the independents while providing reduced contributions to their community. This study empirically assesses key performance measures of 67 acute-care hospitals in Virginia by testing if there are differences between chains and independents regarding total patient revenues, revenues per admission, profitability and community support, including charity care, bad debt, taxes paid and Medicaid participation. Implications to industry policy-makers as well as to hospital executives and marketing managers are then presented. PMID:19197585

  4. 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…

  5. National health expenditures, 1984

    PubMed Central

    Levit, Katharine R.; Lazenby, Helen; Waldo, Daniel R.; Davidoff, Lawrence M.

    1985-01-01

    Growth in health care expenditures slowed to 9.1 percent in 1984, the smallest increase in expenditures in 19 years. Economic forces and emerging structural changes within the health sector played a role in slowing growth. Of the $1,580 per person spent for health care in 1984, 41 percent was financed by public programs; 31 percent by private health insurance; and the remainder by other private sources. Together, Medicare and Medicaid accounted for 27 percent of all health spending. PMID:10311395

  6. Acute Impact of Moderate-Intensity and Vigorous-Intensity Exercise Bouts on Daily Physical Activity Energy Expenditure in Postmenopausal Women

    PubMed Central

    Wang, Xuewen; Nicklas, Barbara J.

    2011-01-01

    This study determined whether performing a single moderate- or vigorous-intensity exercise bout impacts daily physical activity energy expenditure (PAEE, by accelerometer). Overweight/obese postmenopausal women underwent a 5-month caloric restriction and moderate- (n = 18) or vigorous-intensity (n = 18) center-based aerobic exercise intervention. During the last month of intervention, in women performing moderate-intensity exercise, PAEE on days with exercise (577.7 ± 219.7 kcal·d−1) was higher (P = .011) than on days without exercise (450.7 ± 140.5 kcal·d−1); however, the difference (127.0 ± 188.1 kcal·d−1) was much lower than the energy expended during exercise. In women performing vigorous-intensity exercise, PAEE on days with exercise (450.6 ± 153.6 kcal·d−1) was lower (P = .047) than on days without exercise (519.2 ± 127.4 kcal·d−1). Thus, women expended more energy on physical activities outside of prescribed exercise on days they did NOT perform center-based exercise, especially if the prescribed exercise was of a higher intensity. PMID:20847895

  7. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... effect prior to that date (§ 1.195-1 as contained in 26 CFR part 1 edition revised as of April 1, 2008). ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Election to amortize start-up expenditures. 1... (continued) § 1.195-1 Election to amortize start-up expenditures. (a) In general. Under section 195(b),...

  8. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... effect prior to that date (§ 1.195-1 as contained in 26 CFR part 1 edition revised as of April 1, 2008). ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Election to amortize start-up expenditures. 1... (continued) § 1.195-1 Election to amortize start-up expenditures. (a) In general. Under section 195(b),...

  9. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... effect prior to that date (§ 1.195-1 as contained in 26 CFR part 1 edition revised as of April 1, 2008). ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Election to amortize start-up expenditures. 1... (continued) § 1.195-1 Election to amortize start-up expenditures. (a) In general. Under section 195(b),...

  10. Determination of energy expenditure during heavy exercise, normal daily activity, and sleep using the doubly-labelled-water (/sup 2/H/sub 2/ 18O) method

    SciTech Connect

    Stein, T.P.; Hoyt, R.W.; Settle, R.G.; O'Toole, M.; Hiller, W.D.

    1987-03-01

    Energy expenditure of four subjects was measured by the doubly-labelled-water (/sup 2/H/sub 2/ 18O) method to determine if energy expenditure could be determined over short periods. Three subjects were studied while they performed 8 h of heavy exercise in a laboratory environment. Urine and blood samples were taken before and after exercise. Estimated energy expended during 8 h of high-intensity exercise for three subjects was 757 +/- 118 kcal/h by the doubly-labelled-water method using urine and a two-point calculation, which compared favorably with 735 +/- 82 kcal/h obtained by respiratory gas exchange. For the fourth subject, daytime, nighttime, and daily energy expenditure was calculated by both the two-pair method and decay-curve analysis of urine and saliva samples collected in the morning and at night. Daytime and nighttime energy expenditures differed significantly (p less than 0.05).

  11. 75 FR 42662 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-22

    ... FCCS. 65 FR 70390 (Nov. 20, 2000). Overview of Proposed Regulatory Changes This proposed regulation... to PBGC by various individuals, PBGC-13, Debt Collection. See 65 FR 25397 (May 1, 2000). Subpart A.... This proposed rule would add salary offset and administrative wage garnishment to the...

  12. Debt-for-Diploma System

    ERIC Educational Resources Information Center

    Draut, Tamara

    2009-01-01

    Over the past several decades, college tuition has nearly tripled, adjusting for inflation, and federal student aid has shifted from a predominantly grant-based system to one dominated by loan aid. These two factors have conspired to create a debt-for-diploma system, affecting young adults' choices about college, including where they enroll and…

  13. Ecology: The Tropical Deforestation Debt.

    PubMed

    Norris, Ken

    2016-08-22

    Tropical deforestation is a significant cause of global carbon emissions and biodiversity loss. A new study shows that deforestation today leaves a carbon and biodiversity debt to be paid over subsequent years. This has potentially profound implications for forest conservation. PMID:27554658

  14. Principal's Organizational Activities: An Analysis of the Differences between Actual and Ideal Time Expenditures as a Function of Career Stage

    ERIC Educational Resources Information Center

    Kellogg, Sharon

    2005-01-01

    This study investigated the gap between elementary school principals' rankings on current and ideal allocations of time for staff, student, managerial, curriculum, strategic, fiscal, and community activities as a function of career stage. Most principals surveyed preferred to spend more time on curricular and strategic activities than they were…

  15. Parallel activation of mitochondrial oxidative metabolism with increased cardiac energy expenditure is not dependent on fatty acid oxidation in pigs

    PubMed Central

    Zhou, Lufang; Cabrera, Marco E; Huang, Hazel; Yuan, Celvie L; Monika, Duda K; Sharma, Naveen; Bian, Fang; Stanley, William C

    2007-01-01

    Steady state concentrations of ATP and ADP in vivo are similar at low and high cardiac workloads; however, the mechanisms that regulate the activation of substrate metabolism and oxidative phosphorylation that supports this stability are poorly understood. We tested the hypotheses that (1) there is parallel activation of mitochondrial and cytosolic dehydrogenases in the transition from low to high workload, which increases NADH/NAD+ ratio in both compartments, and (2) this response does not require an increase in fatty acid oxidation (FAO). Anaesthetized pigs were subjected to either sham treatment, or an abrupt increase in cardiac workload for 5 min with dobutamine infusion and aortic constriction. Myocardial oxygen consumption and FAO were increased 3- and 2-fold, respectively, but ATP and ADP concentrations did not change. NADH-generating pathways were rapidly activated in both the cytosol and mitochondria, as seen in a 40% depletion in glycogen stores, a 3.6-fold activation of pyruvate dehydrogenase, and a 50% increase in tissue NADH/NAD+. Simulations from a multicompartmental computational model of cardiac energy metabolism predicted that parallel activation of glycolysis and mitochondrial metabolism results in an increase in the NADH/NAD+ ratio in both cytosol and mitochondria. FAO was blocked by 75% in a third group of pigs, and a similar increase in and the NAHD/NAD+ ratio was observed. In conclusion, in the transition to a high cardiac workload there is rapid parallel activation of substrate oxidation that results in an increase in the NADH/NAD+ ratio. PMID:17185335

  16. Understanding Expenditure Data.

    ERIC Educational Resources Information Center

    Dyke, Frances L.

    2000-01-01

    Stresses the importance of common understandings of cost definitions and data collection in order to create reliable databases with optimal utility for inter-institutional analysis. Examines definitions of common expenditure categories, discusses cost-accumulation rules governing financial reporting, and explains differences between direct costs…

  17. Student Service Expenditures Matter

    ERIC Educational Resources Information Center

    Ehrenberg, Ronald G.; Webber, Douglas A.

    2010-01-01

    The "Great Recession" has caused a fiscal crisis in both public and private higher education that is unmatched in recent memory. Institutions' attention is focused on what they can cut out of their budgets. Student-service expenditures are often seen as discretionary in institutional budgets; they are viewed by some critics as "frills" that make…

  18. Does debt affect health? Cross country evidence on the debt-health nexus.

    PubMed

    Clayton, Maya; Liñares-Zegarra, José; Wilson, John O S

    2015-04-01

    We investigate the relationship between aggregate household debt and aggregate health outcomes across 17 European countries over the period 1995 to 2012. Using a dataset of country-level standardized and objective measures of household debt, health outcomes and a rich set of control variables, we estimate an instrumental variable (GMM) model to address possible reverse causality concerns. We find that aggregate household debt affects health outcomes, and that this varies by the maturity of debt. Both short and medium-term debt has a positive effect on health outcomes. Long-term unsecured debt and mortgage debt are associated with poorer health outcomes. These findings are robust after controlling for alternative measures of health and debt. Overall, the results suggest that aggregate household debt is an important determinant of aggregate health outcomes across countries. PMID:25681714

  19. Revenue Neutral Water Conservation: Marginal Cost Pricing With Discount Coupons

    NASA Astrophysics Data System (ADS)

    Collinge, Robert A.

    1992-03-01

    This paper points out how a system of marketable discount coupons applied to the sale of water by an agency can satisfy both redistributional and revenue constraints without compromise to economic efficiency, in effect creating marketable multipart pricing. This procedure achieves marginal cost pricing for each user while decreasing the average consumer's expenditures on water. Efficiency would obtain both in allocation among users and in overall usage. No information on consumer demand for water is required. A useful by-product is market revelation of the marginal value of incremental water usage, thereby also shedding light on the value of incremental water projects.

  20. 7 CFR 3.21 - Referrals of Debts to Justice.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... suspended or terminated in accordance with 31 CFR parts 902 and 903. Agencies shall follow the procedures set forth in 31 CFR part 904 in making such referrals. ... Justice for litigation debts on which aggressive collection activity has been taken in accordance...

  1. The influence of wind and locomotor activity on surface temperature and energy expenditure of the Eastern house finch (Carpodacus mexicanus) during cold stress.

    PubMed

    Zerba, E; Dana, A N; Lucia, M A

    1999-01-01

    We investigated the extent to which exercise-generated heat compensates for regulatory thermogenesis of Eastern house finches (Carpodacus mexicanus Müller) exposed to ambient temperatures (Ta) and convective conditions typical of that which birds experience in nature while perched in the open or foraging on the ground. We addressed the hypothesis that resting and active birds exposed to similar net convective conditions will exhibit similar surface temperatures (Ts) and metabolic energy expenditures. To test this hypothesis, resting birds were exposed to a wind speed equivalent to the treadmill speed (0.5 m s-1) for a hopping bird (active). Ts of resting birds in no wind, resting birds exposed to wind, and active birds were measured with infrared thermography at Ta between 0 degrees and 25 degrees C. Metabolic heat production was estimated from measures of respiratory gases at Ta between -5 degrees and 25 degrees C. For resting birds in no wind, resting birds in wind, and active birds, Ts decreased with decreasing Ta. The effects of variation in Ta on Ts depended on activity level (F=3.91, df=2,40, P=0.0280). The regression relationship of Ts on Ta, however, did not differ significantly between resting birds exposed to wind and active birds (F=0.12, df=2,40, P=0.8865), whereas the slope was lower and intercept higher for resting birds in no wind compared with those of resting birds exposed to wind and active birds combined (F=20.96, df=2,42, P<0.0001). Metabolic heat production for resting birds exposed to wind and active birds increased with decreasing Ta. Average metabolic heat production of resting (46.01 mW g-1+/-10.60 SD) and active birds (47.63 mW g-1+/-8.76 SD) exposed to similar net convective conditions did not differ significantly (F=3.87, df=1,44, P=0.0556). These results support our hypothesis and provide evidence that exercise generated compensates for thermostatic requirements at Ta just below thermoneutrality, which resembles conditions under which

  2. 78 FR 16915 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-19

    ... Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal... consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129..., Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through...

  3. 78 FR 6180 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-29

    ... Internal Revenue Service Proposed Collection; Comment Request AGENCY: Internal Revenue Service (IRS..., Internal Revenue ] Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information should be directed to Allan Hopkins at...

  4. 34 CFR 200.60 - Expenditures for professional development.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 1 2011-07-01 2011-07-01 false Expenditures for professional development. 200.60... Paraprofessionals § 200.60 Expenditures for professional development. (a)(1) Except as provided in paragraph (a)(2... professional development activities to ensure that teachers and paraprofessionals meet the requirements...

  5. Estimating Energy Expenditure with the RT3 Triaxial Accelerometer

    ERIC Educational Resources Information Center

    Maddison, Ralph; Jiang, Yannan; Vander Hoorn, Stephen; Mhurchu, Cliona Ni; Lawes, Carlene M. M.; Rodgers, Anthony; Rush, Elaine

    2009-01-01

    The RT3 is a relatively new triaxial accelerometer that has replaced the TriTrac. The aim of this study was to validate the RT3 against doubly labeled water (DLW) in a free-living, mixed weight sample of adults. Total energy expenditure (TEE) was measured over a 15-day period using DLW. Activity-related energy expenditure (AEE) was estimated by…

  6. 34 CFR 200.60 - Expenditures for professional development.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... professional development activities to ensure that teachers and paraprofessionals meet the requirements of... 34 Education 1 2012-07-01 2012-07-01 false Expenditures for professional development. 200.60... Paraprofessionals § 200.60 Expenditures for professional development. (a)(1) Except as provided in paragraph...

  7. 34 CFR 200.60 - Expenditures for professional development.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... professional development activities to ensure that teachers and paraprofessionals meet the requirements of... 34 Education 1 2010-07-01 2010-07-01 false Expenditures for professional development. 200.60... Paraprofessionals § 200.60 Expenditures for professional development. (a)(1) Except as provided in paragraph...

  8. 34 CFR 200.60 - Expenditures for professional development.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... professional development activities to ensure that teachers and paraprofessionals meet the requirements of... 34 Education 1 2013-07-01 2013-07-01 false Expenditures for professional development. 200.60... Paraprofessionals § 200.60 Expenditures for professional development. (a)(1) Except as provided in paragraph...

  9. 34 CFR 200.60 - Expenditures for professional development.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... professional development activities to ensure that teachers and paraprofessionals meet the requirements of... 34 Education 1 2014-07-01 2014-07-01 false Expenditures for professional development. 200.60... Paraprofessionals § 200.60 Expenditures for professional development. (a)(1) Except as provided in paragraph...

  10. 36 CFR 262.4 - Audit of expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Audit of expenditures. 262.4 Section 262.4 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE LAW ENFORCEMENT SUPPORT ACTIVITIES Rewards and Payments § 262.4 Audit of expenditures. The Chief of the...

  11. Night-time consumption of protein or carbohydrate results in increased morning resting energy expenditure in active college-aged men.

    PubMed

    Madzima, Takudzwa A; Panton, Lynn B; Fretti, Sarah K; Kinsey, Amber W; Ormsbee, Michael J

    2014-01-14

    The purpose of the present study was to investigate whether whey protein (WP), casein protein (CP), carbohydrate (CHO) or a non-energy-containing placebo (PLA) consumed before sleep alters morning appetite and resting energy expenditure (REE) in active men. A total of eleven men (age: 23·6 (sem 1·0) years; body fat: 16·3 (sem 2·5) %) participated in this randomised, double-blind, cross-over study. A single dose of WP (30 g), CP (30 g), CHO (33 g) or PLA was consumed 30 min before sleep, and each trial was separated by 48-72 h. The next morning (05.00-08.00 hours), measurements of satiety, hunger and desire to eat and REE were taken. After a 30 min equilibration period, REE in the supine position was measured for 60 min. An analysis of 10 min mean intervals over the final 50 min of the measurement period was conducted. Statistical analyses were conducted using repeated-measures ANOVA for metabolic variables, and a one-way ANOVA was used for measuring changes in appetite markers. Group differences were examined by Tukey's post hoc analysis. There were no significant differences in appetite measures among the groups. There was a main group effect for REE. The predicted REE was significantly greater after consumption of the WP (8151 (sem 67) kJ/d), CP (8126 (sem 67) kJ/d) and CHO (7988 (sem 67) kJ/d) than after that of the PLA (7716 (sem 67) kJ/d, P <0·0001). There were no significant differences between the WP and CP groups in any metabolic measurements. Night-time consumption of WP, CP or CHO, in the hours close to sleep, elicits favourable effects on the next-morning metabolism when compared with that of a PLA in active young men. PMID:23768612

  12. 11 CFR 8.2 - Debts that are covered.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... debts: (1) Debts that are covered by 11 CFR 111.51, regarding debts arising from compliance matters... specified in 11 CFR 111.51(a). (2) Debts involving criminal actions of fraud, the presentation of a false... Order 12146, 3 CFR pp. 409-12 (1980 Comp.). (6) Debts that have become subject to salary offset under...

  13. 11 CFR 8.2 - Debts that are covered.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... debts: (1) Debts that are covered by 11 CFR 111.51, regarding debts arising from compliance matters... specified in 11 CFR 111.51(a). (2) Debts involving criminal actions of fraud, the presentation of a false... Order 12146, 3 CFR pp. 409-12 (1980 Comp.). (6) Debts that have become subject to salary offset under...

  14. 11 CFR 8.2 - Debts that are covered.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... debts: (1) Debts that are covered by 11 CFR 111.51, regarding debts arising from compliance matters... specified in 11 CFR 111.51(a). (2) Debts involving criminal actions of fraud, the presentation of a false... Order 12146, 3 CFR pp. 409-12 (1980 Comp.). (6) Debts that have become subject to salary offset under...

  15. National health expenditures, 1991

    PubMed Central

    Letsch, Suzanne W.; Lazenby, Helen C.; Levit, Katharine R.; Cowan, Cathy A.

    1992-01-01

    Spending for health care rose to $751.8 billion in 1991, an increase of 11.4 percent from the 1990 level. National health expenditures as a share of gross domestic product increased to 13.2 percent, up from 12.2 percent in 1990. The health care sector exhibited strong growth, despite slow growth in the overall economy. This combination resulted in the largest increase in the share of the Nation's output consumed by health care in the past three decades. In this article, the authors present estimates of health spending in the United States for 1991. The authors also examine reasons for the unusually large growth in Medicaid expenditures and highlight recent trends in the hospital sector. PMID:10127445

  16. Catastrophic medical expenditure risk.

    PubMed

    Flores, Gabriela; O'Donnell, Owen

    2016-03-01

    We propose a measure of household exposure to particularly onerous medical expenses. The measure can be decomposed into the probability that medical expenditure exceeds a threshold, the loss due to predictably low consumption of other goods if it does and the further loss arising from the volatility of medical expenses above the threshold. Depending on the choice of threshold, the measure is consistent with a model of reference-dependent utility with loss aversion. Unlike the risk premium, the measure is only sensitive to particularly high expenses, and can identify households that expect to incur such expenses and would benefit from subsidised, but not actuarially fair, insurance. An empirical illustration using data from seven Asian countries demonstrates the importance of taking account of informal insurance and reveals clear differences in catastrophic medical expenditure risk across and within countries. In general, risk is higher among poorer, rural and chronically ill populations. PMID:26812650

  17. National Health Expenditures, 1982

    PubMed Central

    Gibson, Robert M.; Waldo, Daniel R.; Levit, Katharine R.

    1983-01-01

    Rapid growth in the share of the nation's gross national product devoted to health expenditure has heightened concern over the survival of government entitlement programs and has led to debate of the desirability of current methods of financing health care. In this article, the authors present the data at the heart of the issue, quantifying spending for various types of health care in 1982 and discussing the sources of funds for that spending. PMID:10310273

  18. Pharmaceutical expenditure in Sweden.

    PubMed

    Henriksson, F; Hjortsberg, C; Rehnberg, C

    1999-05-01

    Recently, the responsibility for prescribed pharmaceuticals in Sweden was transferred from national level to the regional health authorities (county councils). The purpose was that a closer integration and balance between pharmaceuticals and other factors of production in health care should produce better opportunities for a cost-effective use of the total health care resources. The purpose of this paper is to present a deeper analysis of pharmaceuticals as a production factor in Sweden, mainly during the 1990s, and to discuss the future development and future policy decisions in Sweden. Pharmaceuticals have increased their share of total health care expenditure in Sweden, from about 9% in 1990 to about 14% in 1995. The Swedish pharmaceutical market can be divided into sub-markets, where the prescription sub-market accounts for the greater part of pharmaceutical expenditure. Further, a few disease categories account for a larger fraction of the cost of prescribed pharmaceuticals. The importance of pharmaceuticals as a production factor also differs between different age groups. Several factors are expected to contribute to a future increase in Swedish pharmaceutical expenditure, for instance an ageing population and the rapid introduction of expensive new pharmaceuticals. PMID:10538288

  19. Basic patterns in national health expenditure.

    PubMed Central

    Musgrove, Philip; Zeramdini, Riadh; Carrin, Guy

    2002-01-01

    Analysed in this paper are national health accounts estimates for 191 WHO Member States for 1997, using simple comparisons and linear regressions to describe spending on health and how it is financed. The data cover all sources - out-of-pocket spending, social insurance contributions, financing from government general revenues and voluntary and employment-related private insurance - classified according to their completeness and reliability. Total health spending rises from around 2-3% of gross domestic product (GDP) at low incomes (< 1000 US dollars per capita) to typically 8-9% at high incomes (> 7000 US dollars). Surprisingly, there is as much relative variation in the share for poor countries as for rich ones, and even more relative variation in amounts in US dollars. Poor countries and poor people that most need protection from financial catastrophe are the least protected by any form of prepayment or risk-sharing. At low incomes, out-of-pocket spending is high on average and varies from 20-80% of the total; at high incomes that share drops sharply and the variation narrows. Absolute out-of-pocket expenditure nonetheless increases with income. Public financing increases faster, and as a share of GDP, and converges at high incomes. Health takes an increasing share of total public expenditure as income rises, from 5-6% to around 10%. This is arguably the opposite of the relation between total health needs and need for public spending, for any given combination of services. Within public spending, there is no convergence in the type of finance - general revenue versus social insurance. Private insurance is usually insignificant except in some rich countries. PMID:11953792

  20. Debt, cohabitation, and marriage in young adulthood.

    PubMed

    Addo, Fenaba R

    2014-10-01

    Despite growing evidence that debt influences pivotal life events in early and young adulthood, the role of debt in the familial lives of young adults has received relatively little attention. Using data from the NLSY 1997 cohort (N = 6,749) and a discrete-time competing risks hazard model framework, I test whether the transition to first union is influenced by a young adult's credit card and education loan debt above and beyond traditional educational and labor market characteristics. I find that credit card debt is positively associated with cohabitation for men and women, and that women with education loan debt are more likely than women without such debt to delay marriage and transition into cohabitation. Single life may be difficult to afford, but marital life is un-affordable as well. Cohabitation presents an alternative to single life, but not necessarily a marital substitute for these young adults. PMID:25267281