Science.gov

Sample records for activities revenue expenditure debt

  1. University Finances Research Revenues and Expenditures.

    DTIC Science & Technology

    1986-07-11

    an average of $4 million on capital expenditures in 1980, steadily Sb increasing to over $7 million in 1984. The growth in spending was due entirely...AD1-A1~l6!9 591 UNIVERSITY FINANCES RESEARCH REVENUES AND EXPENDITURES 1/1 (U) GENERAL ACCOUNTING OFFICE NASHINOTON DC RESOURCES CMUN I2TY AND...Revenues (0 and Expenditures A DTIC ELECTE JUL 16 6 D gAPPrOved for public - Lkstibutiork Ualilnited (;AO, RUEI)-86-16211R 5 3 -- ----- - . 15 0

  2. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 1 2014-10-01 2014-10-01 false Reporting discharged debts to the Internal Revenue Service. 1.1950 Section 1.1950 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... with the Internal Revenue Service § 1.1950 Reporting discharged debts to the Internal Revenue...

  3. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 1 2013-10-01 2013-10-01 false Reporting discharged debts to the Internal Revenue Service. 1.1950 Section 1.1950 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... with the Internal Revenue Service § 1.1950 Reporting discharged debts to the Internal Revenue...

  4. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 1 2012-10-01 2012-10-01 false Reporting discharged debts to the Internal Revenue Service. 1.1950 Section 1.1950 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL... with the Internal Revenue Service § 1.1950 Reporting discharged debts to the Internal Revenue...

  5. 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…

  6. 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…

  7. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Reporting discharged debts to the Internal 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...

  8. 47 CFR 1.1950 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Reporting discharged debts to the Internal 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...

  9. West Virginia's State System of Higher Education. Annual Report, 1974-75. Current Operating Revenue and Expenditures.

    ERIC Educational Resources Information Center

    Foley, Arthur P.; Massey, Ted W.

    The fifth annual financial report of West Virginia's state system of higher education is presented by the Board of Regents. Current operating revenue and expenditures for fiscal year 1974-75 are given, including trend data pertaining to total revenues and expenditures for fiscal years 1971-72 through 1974-75. Operating revenue and expenditures are…

  10. Revenues and Expenditures of Postsecondary Education in New York State, FY 1975-77.

    ERIC Educational Resources Information Center

    Podell, Lawrence; And Others

    This report compares the revenue by source and expenditures by purpose of postsecondary education in New York State. Using this information as a base, the dependence on tax-levy support for each sector of higher education is identified. Because of the diversity of institutional mission and size within and among the sectors, relationships for…

  11. California Independent Colleges and Universities: Current Fund Revenue and Expenditures Analysis.

    ERIC Educational Resources Information Center

    California State Postsecondary Education Commission, Sacramento.

    The financial position of California's independent nonprofit postsecondary institutions and their financial progress are examined in this research report. Study data were derived from the audited financial statements of the institutions, recoded to NACUBO standards, and limited to fiscal 1974 and 1975. Current fund revenues and expenditures are…

  12. 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:…

  13. 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…

  14. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2013-14 (Fiscal Year 2014). First Look. NCES 2016-301

    ERIC Educational Resources Information Center

    Cornman, Stephen Q.; Zhou, Lei

    2016-01-01

    This "First Look" contains national and state totals of revenues and expenditures for public elementary and secondary education for school year 2013-14. This "First Look" includes revenues by source and expenditures by function and object, including current expenditures per pupil and instructional expenditures per pupil. This…

  15. Current Funds Revenues and Expenditures of Institutions of Higher Education: Fiscal Years 1986 through 1994. E.D. TABS.

    ERIC Educational Resources Information Center

    Barbett, Samuel; Korb, Roslyn A.

    This report contains 34 tables of revenue and expenditure data for the nation's accredited institutions of higher education for the 9-year period from fiscal year 1986 (FY86) through fiscal year 1994 (FY94). Data are from the Integrated Postsecondary Education System and the Higher Education General Information Survey. Tables cover: revenue and…

  16. 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…

  17. 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…

  18. 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…

  19. 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…

  20. Revenues and Expenditures for Public Elementary and Secondary School Districts: School Year 2013-14 (Fiscal Year 2014). First Look. NCES 2016-303

    ERIC Educational Resources Information Center

    Cornman, Stephen Q.

    2017-01-01

    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) 2014.1 Specifically, this report includes findings from the following types of school finance data: (1) Revenue and expenditure totals by state and the 100…

  1. 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

  2. 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.

  3. 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.

  4. Radiological research activity 1998-2007: relationship to gross domestic product, health expenditure and public expenditure on education.

    PubMed

    Spitzmueller, David; Hodler, Juerg; Seifert, Burkhardt; Zanetti, Marco

    2010-09-01

    OBJECTIVE: The purpose of this study was to evaluate the relationship of the radiological research activity from 1998 to 2007 to the gross domestic product (GDP), health expenditure and public expenditure on education. METHODS: The population-adjusted research activity determined by the number of articles published, the cumulative impact factor (IF) and the cumulative IF per capita were correlated with per capita values of the GDP, health expenditure and public education expenditure. Linear regression analysis and multiple regression analysis were used for statistical analysis. RESULTS: The cumulative IF per capita correlated with the GDP per capita (R = 0.94, P < 0.0001), health expenditure per capita (R = 0.93, P < 0.0001) and public expenditure on education per capita (R = 0.93, P < 0.0001). Multiple regression analysis demonstrated that public expenditure on education was an independent predictor of radiological research activity (P < 0.001), whereas the year, GDP and health expenditure did not reach statistical significance (P > 0.05). CONCLUSION: Radiological research activity demonstrates a close relationship to the GDP, health expenditure and public expenditure on education. The last factor independently predicts research activity.

  5. 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...

  6. 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…

  7. 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) ...

  8. 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

    2016-02-08

    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.

  9. 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.

  10. 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…

  11. Activity Profile and Energy Expenditure Among Active Older Adults, British Columbia, 2011–2012

    PubMed Central

    Ashe, Maureen C.; Chase, Jocelyn M.

    2015-01-01

    Introduction Time spent by young adults in moderate to vigorous activity predicts daily caloric expenditure. In contrast, caloric expenditure among older adults is best predicted by time spent in light activity. We examined highly active older adults to examine the biggest contributors to energy expenditure in this population. Methods Fifty-four community-dwelling men and women aged 65 years or older (mean, 71.4 y) were enrolled in this cross-sectional observational study. All were members of the Whistler Senior Ski Team, and all met current American guidelines for physical activity. Activity levels (sedentary, light, and moderate to vigorous) were recorded by accelerometers worn continuously for 7 days. Caloric expenditure was measured using accelerometry, galvanic skin response, skin temperature, and heat flux. Significant variables were entered into a stepwise multivariate linear model consisting of activity level, age, and sex. Results The average (standard deviation [SD]) daily nonlying sedentary time was 564 (92) minutes (9.4 [1.5] h) per day. The main predictors of higher caloric expenditure were time spent in moderate to vigorous activity (standardized β = 0.42 [SE, 0.08]; P < .001) and male sex (standardized β = 1.34 [SE, 0.16]; P < .001). A model consisting of only moderate to vigorous physical activity and sex explained 68% of the variation in caloric expenditure. An increase in moderate to vigorous physical activity by 1 minute per day was associated with an additional 16 kcal expended in physical activity. Conclusion The relationship between activity intensity and caloric expenditure in athletic seniors is similar to that observed in young adults. Active older adults still spend a substantial proportion of the day engaged in sedentary behaviors. PMID:26182147

  12. Energy expenditure and habitual physical activities in adolescent sprint athletes.

    PubMed

    Aerenhouts, Dirk; Zinzen, Evert; Clarys, Peter

    2011-01-01

    This study aimed to assess total energy expenditure (TEE) and specific habitual physical activities in adolescent sprint athletes. Two methods used to estimate TEE, an activity diary (AD) and SenseWear armband (SWA), were compared. Sixteen athletes (6 girls, 10 boys, mean age 16.5 ± 1.6 yr) simultaneously wore a SWA and completed an AD and food diary during one week. Basal energy expenditure as given by the SWA when taken off was corrected for the appropriate MET value using the AD. TEE as estimated by the AD and SWA was comparable (3196 ± 590 kcal and 3012 ± 518 kcal, p = 0.113) without day-to-day variations in TEE and energy expended in activities of high intensity. Daily energy intake (2569 ± 508 kcal) did not match TEE according to both the AD and SWA (respectively p < 0.001 and p = 0.007). Athletes were in a supine position for a longer time on weekend days than on week days and slept longer on Sundays. Athletes reported a longer time of high-intensive physical activities in the AD than registered by the SWA on 4 out of 7 days. In addition to specific sprint activities on 3 to 7 days per week, 11 out of 16 athletes actively commuted to school where they participated in sports once or twice per week. The AD and the SWA are comparable in the estimation of TEE, which appears realistic and sustainable. The SWA offers an appropriate and objective method in the assessment of TEE, sleeping and resting in adolescent athletes on the condition that detailed information is given for the times the armband is not worn. The AD offers activity specific information but relies on the motivation, compliance and subjectivity of the individual, especially considering high-intensive intermittent training. Key pointsThe activity diary and Sensewear armband provide comparable estimates of TEE in adolescent sprint athletes.A high inter-individual variation was observed in time spent in high-intensity physical activities, advocating an individual based assessment when coaching

  13. 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…

  14. 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...

  15. 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...

  16. 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…

  17. Association between internalizing disorders and day-to-day activities of low energetic expenditure.

    PubMed

    Gosmann, Natan Pereira; Salum, Giovanni Abrahão; Schuch, Felipe; Silveira, Patrícia Pelufo; Bosa, Vera Lucia; Goldani, Marcelo Zubaran; Manfro, Gisele Gus

    2015-02-01

    The objective of this study is to compare energetic expenditure in day-to-day activities among subjects with internalizing disorders (depression and anxiety), externalizing disorders (attention deficit/hyperactivity disorder and oppositional defiant disorder) and healthy children and adolescents without any psychiatric diagnosis. One hundred and five (n = 105) students from a community sample were evaluated throughout a structured psychiatric interview and categorized into three groups: internalizing (n = 54), externalizing (n = 12) and typically developing controls (TDC, n = 39). Energetic expenditure was evaluated using 3-day physical activity record. Subjects with internalizing disorders performed activities with lower energetic expenditure as compared to those with externalizing disorders and TDC. Participants with externalizing disorders had more energetic expenditure variability. Our study suggests that internalizing disorders are associated with activities of low energetic expenditure in day-to-day activities, extending previous findings with physical exercise. These findings may further contribute to the understanding of the associated morbidity previously described in patients with internalizing disorders.

  18. 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...

  19. 76 FR 50887 - Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BE77 Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses AGENCY: Internal Revenue Service (IRS... final regulations relating to elections to deduct start-up expenditures, organizational expenditures...

  20. Increases in Physical Activity Result in Diminishing Increments in Daily Energy Expenditure in Mice.

    PubMed

    O'Neal, Timothy J; Friend, Danielle M; Guo, Juen; Hall, Kevin D; Kravitz, Alexxai V

    2017-02-06

    Exercise is a common component of weight loss strategies, yet exercise programs are associated with surprisingly small changes in body weight [1-4]. This may be due in part to compensatory adaptations, in which calories expended during exercise are counteracted by decreases in other aspects of energy expenditure [1, 5-10]. Here we examined the relationship between a rodent model of voluntary exercise- wheel running- and total daily energy expenditure. Use of a running wheel for 3 to 7 days increased daily energy expenditure, resulting in a caloric deficit of ∼1 kcal/day; however, total daily energy expenditure remained stable after the first week of wheel access, despite further increases in wheel use. We hypothesized that compensatory mechanisms accounted for the lack of increase in daily energy expenditure after the first week. Supporting this idea, we observed a decrease in off-wheel ambulation when mice were using the wheels, indicating behavioral compensation. Finally, we asked whether individual variation in wheel use within a group of mice would be associated with different levels of daily energy expenditure. Despite a large variation in wheel running, we did not observe a significant relationship between the amount of daily wheel running and total daily energy expenditure or energy intake across mice. Together, our experiments support a model in which the transition from sedentary to light activity is associated with an increase in daily energy expenditure, but further increases in physical activity produce diminishingly small increments in daily energy expenditure.

  1. Inadequate physical activity and health care expenditures in the United States.

    PubMed

    Carlson, Susan A; Fulton, Janet E; Pratt, Michael; Yang, Zhou; Adams, E Kathleen

    2015-01-01

    This study estimates the percentage of health care expenditures in the non-institutionalized United States (U.S.) adult population associated with levels of physical activity inadequate to meet current guidelines. Leisure-time physical activity data from the National Health Interview Survey (2004-2010) were merged with health care expenditure data from the Medical Expenditure Panel Survey (2006-2011). Health care expenditures for inactive (i.e., no physical activity) and insufficiently active adults (i.e., some physical activity but not enough to meet guidelines) were compared with active adults (i.e., ≥150minutes/week moderate-intensity equivalent activity) using an econometric model. Overall, 11.1% (95% CI: 7.3, 14.9) of aggregate health care expenditures were associated with inadequate physical activity (i.e., inactive and insufficiently active levels). When adults with any reported difficulty walking due to a health problem were excluded, 8.7% (95% CI: 5.2, 12.3) of aggregate health care expenditures were associated with inadequate physical activity. Increasing adults' physical activity to meet guidelines may reduce U.S. health care expenditures.

  2. 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...

  3. 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

  4. 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...

  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.

  6. Measuring slope to improve energy expenditure estimates during field-based activities.

    PubMed

    Duncan, Glen E; Lester, Jonathan; Migotsky, Sean; Higgins, Lisa; Borriello, Gaetano

    2013-03-01

    This technical note describes methods to improve activity energy expenditure estimates by using a multi-sensor board (MSB) to measure slope. Ten adults walked over a 4-km (2.5-mile) course wearing an MSB and mobile calorimeter. Energy expenditure was estimated using accelerometry alone (base) and 4 methods to measure slope. The barometer and global positioning system methods improved accuracy by 11% from the base (p < 0.05) to 86% overall. Measuring slope using the MSB improves energy expenditure estimates during field-based activities.

  7. 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…

  8. Is a Coded Physical Activity Diary Valid for Assessing Physical Activity Level and Energy Expenditure in Stroke Patients?

    PubMed Central

    Vanroy, Christel; Vanlandewijck, Yves; Cras, Patrick; Feys, Hilde; Truijen, Steven; Michielsen, Marc; Vissers, Dirk

    2014-01-01

    Objectives to determine the concurrent validity of a physical activity diary for measuring physical activity level and total energy expenditure in hospitalized stroke patients. Method Sixteen stroke patients kept coded activity diaries and wore SenseWear Pro2 multi-sensor activity monitors during daytime hours for one day. A researcher observed the patients and completed a diary. Data from the patients' diaries were compared with observed and measured data to determine total activity (METs*minutes), activity level and total energy expenditure. Results Spearman correlations between the patients' and researchers' diaries revealed a high correlation for total METs*minutes (rs = 0.75, p<0.01) for sedentary (rs = 0.74,p<0.01) and moderate activities (rs = 0.71,p<0.01) and a very high correlation (rs = 0.92, p<0.01) for the total energy expenditure. Comparisons between the patients' diaries and activity monitor data revealed a low correlation (rs 0.29) for total METs*minutes and energy expenditure. Conclusion Coded self-monitoring activity diaries appear feasible as a low-tech alternative to labor-intensive observational diaries for determining sedentary, moderate, and total physical activity and for quantifying energy expenditure in hospitalized stroke patients. Given the poor correlation with objective measurements of physical activity, however, further research is needed to validate its use against a gold-standard measure of physical activity intensity and energy expenditure. PMID:24905345

  9. 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

  10. Resistance training increases total energy expenditure and free-living physical activity in older adults.

    PubMed

    Hunter, G R; Wetzstein, C J; Fields, D A; Brown, A; Bamman, M M

    2000-09-01

    The purpose of this study was to determine what effects 26 wk of resistance training have on resting energy expenditure (REE), total free-living energy expenditure (TEE), activity-related energy expenditure (AEE), engagement in free-living physical activity as measured by the activity-related time equivalent (ARTE) index, and respiratory exchange ratio (RER) in 61- to 77-yr-old men (n = 8) and women (n = 7). Before and after training, body composition (four-compartment model), strength, REE, TEE (doubly labeled water), AEE (TEE - REE + thermic response to meals), and ARTE (AEE adjusted for energy cost of standard activities) were evaluated. Strength (36%) and fat-free mass (2 kg) significantly increased, but body weight did not change. REE increased 6.8%, whereas resting RER decreased from 0.86 to 0.83. TEE (12%) and ARTE (38%) increased significantly, and AEE (30%) approached significance (P = 0.06). The TEE increase remained significant even after adjustment for the energy expenditure of the resistance training. In response to resistance training, TEE increased and RER decreased. The increase in TEE occurred as a result of increases in both REE and physical activity. These results suggest that resistance training may have value in increasing energy expenditure and lipid oxidation rates in older adults, thereby improving their metabolic profiles.

  11. 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…

  12. 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

  13. 77 FR 1472 - Submission of Data by State Educational Agencies; Submission Dates for State Revenue and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-10

    ... Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure Reports... agencies (SEAs) of expenditure and revenue data and average daily attendance statistics on ED Form 2447... expenditure data from which NCES determines a State's ``average per-pupil expenditure'' (SPPE) for...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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 Internet... committee, engages in Internet activities for the purpose of influencing a Federal election, neither of...

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

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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 Internet... committee, engages in Internet activities for the purpose of influencing a Federal election, neither of...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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 Internet... committee, engages in Internet activities for the purpose of influencing a Federal election, neither of...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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 Internet... committee, engages in Internet activities for the purpose of influencing a Federal election, neither of...

  18. 26 CFR 56.4911-6 - Records of lobbying and grass roots expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... expenditures. 56.4911-6 Section 56.4911-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... lobbying and grass roots expenditures. (a) Records of lobbying expenditures. An electing public charity must keep a record of its lobbying expenditures for the taxable year. Lobbying expenditures of which...

  19. 77 FR 18146 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-27

    ... Expenditures Related to Tangible Property; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION..., and 263 providing guidance on the deduction and capitalization of expenditures related to...

  20. 77 FR 75016 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-19

    ... 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...

  1. 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.

  2. Accuracy of a novel multi-sensor board for measuring physical activity and energy expenditure.

    PubMed

    Duncan, Glen E; Lester, Jonathan; Migotsky, Sean; Goh, Jorming; Higgins, Lisa; Borriello, Gaetano

    2011-09-01

    The ability to relate physical activity to health depends on accurate measurement. Yet, none of the available methods are fully satisfactory due to several factors. This study examined the accuracy of a multi-sensor board (MSB) that infers activity types (sitting, standing, walking, stair climbing, and running) and estimates energy expenditure in 57 adults (32 females) 39.2 ± 13.5 years. In the laboratory, subjects walked and ran on a treadmill over a select range of speeds and grades for 3 min each (six stages in random order) while connected to a stationary calorimeter, preceded and followed by brief sitting and standing. On a different day, subjects completed scripted activities in the field connected to a portable calorimeter. The MSB was attached to a strap at the right hip. Subjects repeated one condition (randomly selected) on the third day. Accuracy of inferred activities compared with recorded activities (correctly identified activities/total activities × 100) was 97 and 84% in the laboratory and field, respectively. Absolute accuracy of energy expenditure [100 - absolute value (kilocalories MSB - kilocalories calorimeter/kilocalories calorimeter) × 100] was 89 and 76% in the laboratory and field, the later being different (P < 0.05) from the calorimeter. Test-retest reliability for energy expenditure was significant in both settings (P < 0.0001; r = 0.97). In general, the MSB provides accurate measures of activity type in laboratory and field settings and energy expenditure during treadmill walking and running although the device underestimates energy expenditure in the field.

  3. 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 §...

  4. 78 FR 37883 - Information Collection Activities: Report of Fuel Cost, Consumption, and Surcharge Revenue

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-24

    ... Surcharge Revenue AGENCY: Surface Transportation Board. ACTION: 60-day notice of request for comments and... 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...

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

    PubMed

    Delikanaki-Skaribas, Evangelia; Trail, Marilyn; Wong, William Wai-Lun; Lai, Eugene C

    2009-04-15

    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 (PA) energy expenditure (PAEE), are elevated in WL compared with weight stable (WS) PD patients. We measured DEE in 10 PD WL patients and 10 PD WS patients using doubly labeled water (DLW). PAEE was estimated with DLW, activity monitors, and activity questionnaires. REE was measured with indirect calorimetry. We evaluated energy intake (EI) with a patient's 3-day food diary. Data was assessed employing SPSS, Spearman correlation coefficients, and Bland and Altman plots. There was no difference in DEE between the WL and WS groups measured with DLW. There were no differences in REE and EI between groups. DEE (r = 0.548, P < 0.05) and PAEE (r = 0.563, P < 0.01) are related with caloric intake. The WL group had higher PA than the WS group (P < 0.042) only when measured with wrist activity monitors. Results suggest that WL in PD patients cannot be fully explained by an increase in DEE. Large longitudinal studies to examine multiple relationships between variables might provide us with a better understanding of WL among PD patients.

  6. 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

    2008-02-05

    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.

  7. Male weasels decrease activity and energy expenditure in response to high ambient temperatures.

    PubMed

    Zub, Karol; Fletcher, Quinn E; Szafrańska, Paulina A; Konarzewski, Marek

    2013-01-01

    The heat dissipation limit (HDL) hypothesis suggests that the capacity of endotherms to dissipate body heat may impose constraints on their energy expenditure. Specifically, this hypothesis predicts that endotherms should avoid the detrimental consequences of hyperthermia by lowering their energy expenditure and reducing their activity in response to high ambient temperatures (T(a)). We used an extensive data set on the daily energy expenditure (DEE, n = 27) and the daily activity time (AT, n = 48) of male weasels (Mustela nivalis) during the spring and summer breeding season to test these predictions. We found that T(a) was related in a "hump-shaped" (i.e. convex) manner to AT, DEE, resting metabolic rate (RMR) and metabolic scope (the ratio of DEE to RMR). These results support the HDL hypothesis because in response to warm Tas male weasels reduced their AT, DEE, and RMR. Although the activity and energy expenditure of large endotherms are most likely to be constrained in response to warm Tas because they are less able to dissipate heat, our results suggest that small endotherms may also experience constraints consistent with the HDL hypothesis.

  8. 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…

  9. 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.

  10. 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.

  11. 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....

  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. 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...

  14. 76 FR 56973 - Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-15

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BE77 Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses; Correction AGENCY: Internal Revenue Service... Wednesday, August 17, 2011 (76 FR 50887) relating to elections to deduct start-up...

  15. Contribution of regional brain melanocortin receptor subtypes to elevated activity energy expenditure in lean, active rats

    PubMed Central

    Shukla, Charu; Koch, Lauren G.; Britton, Steven L.; Cai, Minying; Hruby, Victor J.; Bednarek, Maria; Novak, Colleen M.

    2015-01-01

    Physical activity and non-exercise activity thermogenesis (NEAT) are crucial factors accounting for individual differences in body weight, interacting with genetic predisposition. In the brain, a number of neuroendocrine intermediates regulate food intake and energy expenditure (EE); this includes the brain melanocortin (MC) system, consisting of melanocortin peptides as well as their receptors (MCR). MC3R and MC4R have emerged as critical modulators of EE and food intake. To determine how variance in MC signaling may underlie individual differences in physical activity levels, we examined behavioral response to MC receptor agonists and antagonists in rats that show high and low levels of physical activity and NEAT, that is, high- and low-capacity runners (HCR, LCR), developed by artificial selection for differential intrinsic aerobic running capacity. Focusing on the hypothalamus, we identified brain region-specific elevations in expression of MCR 3, 4, and also MC5R, in the highly active, lean HCR relative to the less active and obesity-prone LCR. Further, the differences in activity and associated EE as a result of MCR activation or suppression using specific agonists and antagonists were similarly region-specific and directly corresponded to the differential MCR expression patterns. The agonists and antagonists investigated here did not significantly impact food intake at the doses used, suggesting that the differential pattern of receptor expression may by more meaningful to physical activity than to other aspects of energy balance regulation. Thus, MCR-mediated physical activity may be a key neural mechanism in distinguishing the lean phenotype and a target for enhancing physical activity and NEAT. PMID:26404873

  16. 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)…

  17. How well is debt managed by nonprofits?

    PubMed

    Tuckman, H P; Chang, C F

    1993-01-01

    Little is known about why nonprofits accrue debt, how much they owe, and whether the funds they borrow are used productively. This article distinguishes between productive, problematic, and deferred debt. Employing a data base representative of 114,726 tax-filing charitable nonprofits in the United States in 1986, it examines the pervasiveness of nonprofit debt and the relation between this debt and nonprofit financial health. The analysis finds that over 70 percent of the nonprofits hold debt, the distribution of this debt is highly concentrated, and the level of debt and leverage varies with asset size and type of activity. Nonprofits with higher leverage and absolute debt levels are financially healthier than those with lower levels. While the analysis does not determine whether financially stronger nonprofits are better able to borrow, the results support the view that borrowing in the nonprofit sector is economically efficient.

  18. 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

  19. 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…

  20. 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...

  1. 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...

  2. 75 FR 51433 - Modifications of Debt Instruments; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-20

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ30 Modifications of Debt Instruments; Hearing... relating to the modification of debt instruments. DATES: The public hearing, originally scheduled...

  3. Assessment of laboratory and daily energy expenditure estimates from consumer multi-sensor physical activity monitors

    PubMed Central

    Chowdhury, Enhad A.; Western, Max J.; Nightingale, Thomas E.; Peacock, Oliver J.; Thompson, Dylan

    2017-01-01

    Wearable physical activity monitors are growing in popularity and provide the opportunity for large numbers of the public to self-monitor physical activity behaviours. The latest generation of these devices feature multiple sensors, ostensibly similar or even superior to advanced research instruments. However, little is known about the accuracy of their energy expenditure estimates. Here, we assessed their performance against criterion measurements in both controlled laboratory conditions (simulated activities of daily living and structured exercise) and over a 24 hour period in free-living conditions. Thirty men (n = 15) and women (n = 15) wore three multi-sensor consumer monitors (Microsoft Band, Apple Watch and Fitbit Charge HR), an accelerometry-only device as a comparison (Jawbone UP24) and validated research-grade multi-sensor devices (BodyMedia Core and individually calibrated Actiheart™). During discrete laboratory activities when compared against indirect calorimetry, the Apple Watch performed similarly to criterion measures. The Fitbit Charge HR was less consistent at measurement of discrete activities, but produced similar free-living estimates to the Apple Watch. Both these devices underestimated free-living energy expenditure (-394 kcal/d and -405 kcal/d, respectively; P<0.01). The multi-sensor Microsoft Band and accelerometry-only Jawbone UP24 devices underestimated most laboratory activities and substantially underestimated free-living expenditure (-1128 kcal/d and -998 kcal/d, respectively; P<0.01). None of the consumer devices were deemed equivalent to the reference method for daily energy expenditure. For all devices, there was a tendency for negative bias with greater daily energy expenditure. No consumer monitors performed as well as the research-grade devices although in some (but not all) cases, estimates were close to criterion measurements. Thus, whilst industry-led innovation has improved the accuracy of consumer monitors, these devices

  4. Assessment of laboratory and daily energy expenditure estimates from consumer multi-sensor physical activity monitors.

    PubMed

    Chowdhury, Enhad A; Western, Max J; Nightingale, Thomas E; Peacock, Oliver J; Thompson, Dylan

    2017-01-01

    Wearable physical activity monitors are growing in popularity and provide the opportunity for large numbers of the public to self-monitor physical activity behaviours. The latest generation of these devices feature multiple sensors, ostensibly similar or even superior to advanced research instruments. However, little is known about the accuracy of their energy expenditure estimates. Here, we assessed their performance against criterion measurements in both controlled laboratory conditions (simulated activities of daily living and structured exercise) and over a 24 hour period in free-living conditions. Thirty men (n = 15) and women (n = 15) wore three multi-sensor consumer monitors (Microsoft Band, Apple Watch and Fitbit Charge HR), an accelerometry-only device as a comparison (Jawbone UP24) and validated research-grade multi-sensor devices (BodyMedia Core and individually calibrated Actiheart™). During discrete laboratory activities when compared against indirect calorimetry, the Apple Watch performed similarly to criterion measures. The Fitbit Charge HR was less consistent at measurement of discrete activities, but produced similar free-living estimates to the Apple Watch. Both these devices underestimated free-living energy expenditure (-394 kcal/d and -405 kcal/d, respectively; P<0.01). The multi-sensor Microsoft Band and accelerometry-only Jawbone UP24 devices underestimated most laboratory activities and substantially underestimated free-living expenditure (-1128 kcal/d and -998 kcal/d, respectively; P<0.01). None of the consumer devices were deemed equivalent to the reference method for daily energy expenditure. For all devices, there was a tendency for negative bias with greater daily energy expenditure. No consumer monitors performed as well as the research-grade devices although in some (but not all) cases, estimates were close to criterion measurements. Thus, whilst industry-led innovation has improved the accuracy of consumer monitors, these devices

  5. The Work and Home Activities Questionnaire: Energy Expenditure Estimates and Association With Percent Body Fat

    PubMed Central

    Block, Gladys; Jensen, Christopher D.; Block, Torin J.; Norris, Jean; Dalvi, Tapashi B.; Fung, Ellen B.

    2015-01-01

    Background Understanding and increasing physical activity requires assessment of occupational, home, leisure and sedentary activities. Methods A physical activity questionnaire was developed using data from a large representative U.S. sample; includes occupational, leisure and home-based domains; and produces estimates of energy expenditure, percent body fat, minutes in various domains, and meeting recommendations. It was tested in 396 persons, mean age 44 years. Estimates were evaluated in relation to percent body fat measured by dual-energy x-ray absorptiometry. Results Median energy expenditure was 2,365 kcal (women) and 2.960 kcal (men). Women spent 35.1 minutes/day in moderate household activities, 13.0 minutes in moderate leisure and 4.0 minutes in vigorous activities. Men spent 18.0, 22.5 and 15.6 minutes/day in those activities, respectively. Men and women spent 276.4 and 257.0 minutes/day in sedentary activities. Respondents who met recommendations through vigorous activities had significantly lower percent body fat than those who did not, while meeting recommendations only through moderate activities was not associated with percent body fat. Predicted and observed percent body fat correlated at r = .73 and r = .82 for men and women respectively, P < .0001. Conclusions This questionnaire may be useful for understanding health effects of different components of activity, and for interventions to increase activity levels. PMID:19998851

  6. 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.

  7. Late evening brain activation patterns and their relation to the internal biological time, melatonin, and homeostatic sleep debt.

    PubMed

    Gorfine, Tali; Zisapel, Nava

    2009-02-01

    Sleep propensity increases sharply at night. Some evidence implicates the pineal hormone melatonin in this process. Using functional magnetic resonance imaging, brain activation during a visual search task was examined at 22:00 h (when endogenous melatonin levels normally increase). The relationships between brain activation, endogenous melatonin (measured in saliva), and self-reported fatigue were assessed. Finally, the effects of exogenous melatonin administered at 22:00 h were studied in a double blind, placebo-controlled crossover manner. We show that brain activation patterns as well as the response to exogenous melatonin significantly differ at night from those seen in afternoon hours. Thus, activation in the rostro-medial and lateral aspects of the occipital cortex and the thalamus diminished at 22:00 h. Activation in the right parietal cortex increased at night and correlated with individual fatigue levels, whereas exogenous melatonin given at 22:00 h reduced activation in this area. The right dorsolateral prefrontal cortex, an area considered to reflect homeostatic sleep debt, demonstrated increased activation at 22:00 h. Surprisingly, this increase correlated with endogenous melatonin. These results demonstrate and partially differentiate circadian effects (whether mediated by melatonin or not) and homeostatic sleep debt modulation of human brain activity associated with everyday fatigue at night.

  8. 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... expenditures. (a) Section 617—(1) In general. If the aggregate amount of the expenditures to which section 617... deduction under section 617 with respect to such foreign expenditures and paragraph (c) of § 1.1502-12...

  9. 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...

  10. 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...

  11. 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...

  12. 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 §...

  13. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Integration of qualifying debt instruments. 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 the...

  15. 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...

  16. 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...

  17. 26 CFR 1.1275-2 - Special rules relating to debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Special rules relating to debt instruments. 1... Losses § 1.1275-2 Special rules relating to debt instruments. (a) Payment ordering rule—(1) In general. Except as provided in paragraph (a)(2) of this section, each payment under a debt instrument is...

  18. Sleep debt and obesity.

    PubMed

    Bayon, Virginie; Leger, Damien; Gomez-Merino, Danielle; Vecchierini, Marie-Françoise; Chennaoui, Mounir

    2014-08-01

    Short sleep duration has been shown to be associated with elevated body mass index (BMI) in many epidemiological studies. Several pathways could link sleep deprivation to weight gain and obesity, including increased food intake, decreased energy expenditure, and changes in levels of appetite-regulating hormones, such as leptin and ghrelin. A relatively new factor that is contributing to sleep deprivation is the use of multimedia (e.g. television viewing, computer, and internet), which may aggravate sedentary behavior and increase caloric intake. In addition, shift-work, long working hours, and increased time commuting to and from work have also been hypothesized to favor weight gain and obesity-related metabolic disorders, because of their strong link to shorter sleep times. This article reviews the epidemiological, biological, and behavioral evidence linking sleep debt and obesity.

  19. 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.

  20. 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.

  1. Serum metabolites related to cardiorespiratory fitness, physical activity energy expenditure, sedentary time and vigorous activity.

    PubMed

    Wientzek, Angelika; Floegel, Anna; Knüppel, Sven; Vigl, Matthaeus; Drogan, Dagmar; Adamski, Jerzy; Pischon, Tobias; Boeing, Heiner

    2014-04-01

    The aim of our study was to investigate the relationship between objectively measured physical activity (PA) and cardiorespiratory fitness (CRF) and serum metabolites measured by targeted metabolomics in a population- based study. A total of 100 subjects provided 2 fasting blood samples and engaged in a CRF and PA measurement at 2 visits 4 months apart. CRF was estimated from a step test, whereas physical activity energy expenditure (PAEE), time spent sedentary and time spend in vigorous activity were measured by a combined heart rate and movement sensor for a total of 8 days. Serum metabolite concentrations were determined by flow injection analysis tandem mass spectrometry (FIA-MS/MS). Linear mixed models were applied with multivariable adjustment and p-values were corrected for multiple testing. Furthermore, we explored the associations between CRF, PA and two metabolite factors that have previously been linked to risk of Type 2 diabetes. CRF was associated with two phosphatidylcholine clusters independently of all other exposures. Lysophosphatidylcholine C14:0 and methionine were significantly negatively associated with PAEE and sedentary time. CRF was positively associated with the Type 2 diabetes protective factor. Vigorous activity was positively associated with the Type 2 diabetes risk factor in the mutually adjusted model. Our results suggest that CRF and PA are associated with serum metabolites, especially CRF with phosphatidylcholines and with the Type 2 diabetes protective factor. PAEE and sedentary time were associated with methionine. The identified metabolites could be potential mediators of the protective effects of CRF and PA on chronic disease risk.

  2. 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.

  3. 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)

  4. 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

  5. Effective hospital revenue cycle management: is there a trade-off between the amount of patient revenue and the speed of revenue collection?

    PubMed

    Rauscher, Simone; Wheeler, John R C

    2008-01-01

    Effective hospital revenue cycle management practices have gained in importance in today's hospital business environment, in which many hospitals are confronted with stricter regulations and billing requirements, more thorough preauthorization and precertification, underpayments, and greater delays in payments. In this article, we provide a brief description of current hospital revenue cycle management practices. Next, we suggest measures of the financial benefits of revenue cycle management in terms of increases in the amount and speed of patient revenue collection. We consider whether there is a trade-off between the amount of patient revenue a hospital earns and the speed with which revenue is collected. Using financial statement data from California hospitals for 2004 to 2006, we test empirically the relationships among key financial measures of effective hospital revenue cycle management. We find that hospitals with higher speeds of revenue collection tend to record higher amounts of net patient revenue per adjusted discharge, lower contractual allowances, and lower bad debts. Charity care provision, on the other hand, tends to be higher among hospitals with higher speeds of revenue collection. We conclude that there is no evidence of a trade-off between the amount of patient revenue and the speed of revenue collection but that these financial benefits of effective hospital revenue cycle management often go hand in hand. We thus provide early indication that these outcomes are complementary, suggesting that effective hospital revenue cycle management achieves multiple positive results.

  6. 26 CFR 56.4911-8 - Excess lobbying expenditures of affiliated group.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Excess lobbying expenditures of affiliated... expenditures of affiliated group. (a) Application. This section provides rules concerning the exempt purpose expenditures, lobbying expenditures, and grass roots expenditures of an affiliated group of organizations,...

  7. 26 CFR 1.248-1 - Election to amortize organizational expenditures.

    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... amortize organizational expenditures. (a) For further guidance, see § 1.248-1T(a). (b) Organizational expenditures defined. (1) Section 248(b) defines the term organizational expenditures. Such expenditures,...

  8. 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

  9. [Technical aspects and relevance of energy expenditure and physical activity assessment in clinical research for cystic fibrosis patients].

    PubMed

    Béghin, L; Michaud, L; Turck, D; Gottrand, F

    2005-07-01

    Cystic fibrosis (CF) is characterized by deteriorating lung function and mal-digestion, which result in growth failure and/or under-nutrition. Several factors, alone or combined, contribute to malnutrition in CF: poor energy intake, elevation of energy loss as a result of malabsorption, increasing resting energy expenditure due to genetic mutation and/or pulmonary exacerbation. Several techniques have been used to assess energy expenditure and physical activity in order to better understand mechanisms of malnutrition in CF and follow therapeutic interventions. Indirect calorimetry (IC) studies have shown that resting energy expenditure (REE) was 10-22% higher than predictive values. This increase could be attributed to chronic inflammation as a result of Pseudomonas aeruginosa (PA) infection. Indeed, intravenous antibiotic therapy decreases REE. Doubly labelled water technique and heart rate monitoring calibrated against IC techniques shows that total energy expenditure (TEE) was not different than in healthy children. Physical activity level assessed by the ratio TEE-REE is also not different between CF of healthy children. Recently, new accelerometry technics, easier to use and less invasive have been successfully used in order to assess physical activity level in CF. Precise and ambulatory assessment of energy expenditure and physical activity permit to check and adapt dietary allowances in CF. These techniques could be simultaneously used and be helpful to assess efficacy of intervention studies.

  10. 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

  11. Mitochondrial DNA sequence variation is associated with free-living activity energy expenditure in the elderly.

    PubMed

    Tranah, Gregory J; Lam, Ernest T; Katzman, Shana M; Nalls, Michael A; Zhao, Yiqiang; Evans, Daniel S; Yokoyama, Jennifer S; Pawlikowska, Ludmila; Kwok, Pui-Yan; Mooney, Sean; Kritchevsky, Stephen; Goodpaster, Bret H; Newman, Anne B; Harris, Tamara B; Manini, Todd M; Cummings, Steven R

    2012-09-01

    The decline in activity energy expenditure underlies a range of age-associated pathological conditions, neuromuscular and neurological impairments, disability, and mortality. The majority (90%) of the energy needs of the human body are met by mitochondrial oxidative phosphorylation (OXPHOS). OXPHOS is dependent on the coordinated expression and interaction of genes encoded in the nuclear and mitochondrial genomes. We examined the role of mitochondrial genomic variation in free-living activity energy expenditure (AEE) and physical activity levels (PAL) by sequencing the entire (~16.5 kilobases) mtDNA from 138 Health, Aging, and Body Composition Study participants. Among the common mtDNA variants, the hypervariable region 2 m.185G>A variant was significantly associated with AEE (p=0.001) and PAL (p=0.0005) after adjustment for multiple comparisons. Several unique nonsynonymous variants were identified in the extremes of AEE with some occurring at highly conserved sites predicted to affect protein structure and function. Of interest is the p.T194M, CytB substitution in the lower extreme of AEE occurring at a residue in the Qi site of complex III. Among participants with low activity levels, the burden of singleton variants was 30% higher across the entire mtDNA and OXPHOS complex I when compared to those having moderate to high activity levels. A significant pooled variant association across the hypervariable 2 region was observed for AEE and PAL. These results suggest that mtDNA variation is associated with free-living AEE in older persons and may generate new hypotheses by which specific mtDNA complexes, genes, and variants may contribute to the maintenance of activity levels in late life.

  12. 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

  13. Survey of the Relationship Between Activity Energy Expenditure Metabolic Equivalents and Barrier Factors of Physical Activity in the Elderly in Kashan

    PubMed Central

    Sadrollahi, Ali; Khalili, Zahra; Pour Nazari, Robab; Mohammadi, Majid; Ahmadi Khatir, Maryam; Mossadegh, Najima

    2016-01-01

    Background Physical activity in the elderly is influenced by aspects of aging that cause personal, mental, environmental, and social changes. Increases in factors that are barriers to activity cause physical energy expenditure to decrease. Objectives The aim of the present study was to survey the relationship between energy expenditure in metabolic equivalent units (MET) and factors that are barriers to physical activity in elderly people in Kashan, Iran Methods This is a descriptive analysis done in 2014. The study population was 400 people above 60 years old in medical facilities in Kashan. Multistage sampling was used in 10 clinics in 5 areas of Kashan. The sample size was varied according to gender and elderly population. Contributors were given questionnaires concerning energy expenditure levels in physical activity and factors that are barriers to being active. Results The average age among the study population was 67.6 ± 6.8 years median, and the interquartile range (IQR) of barriers to physical activity among Kashan’s elderly was (8.75) ± 33. Average energy expenditure was 326.21 ± 364.84 based on metabolic equivalent units (MET). In fact, 340 persons (85%) were practically without any active energy expenditure. The most common barrier was the lack of an appropriate place for doing physical activity; 298 (74%) of the participants cited this barrier. The results show the Spearman rank-order correlation is significant (P = 0.038, r = 0.104) between barriers to physical activity and activity energy expenditure in Kashan’s elderly. Conclusions Decreasing barriers to physical activity among the elderly causes physical activities to increase; therefore, energy expenditure is increased. Decreasing social and environmental problems for the elderly is effective in increasing physical activity and energy expenditure. PMID:28191341

  14. Disruption of BCATm in mice leads to increased energy expenditure associated with the activation of a futile protein turnover cycle

    PubMed Central

    She, Pengxiang; Reid, Tanya M.; Bronson, Sarah K.; Vary, Thomas C.; Hajnal, Andras; Lynch, Christopher J; Hutson, Susan M.

    2009-01-01

    Summary Leucine is recognized as a nutrient signal, however the long-term in vivo consequences of leucine signaling and the role of branched chain amino acid (BCAA) metabolism in this signaling remains unclear. To investigate these questions, the BCATm gene encoding the enzyme catalyzing the first step in peripheral BCAA metabolism was disrupted. BCATm−/− mice exhibited elevated plasma BCAAs, decreased adiposity and body weight, despite eating more food, along with increased energy expenditure, remarkable improvements in glucose and insulin tolerance, and protection from diet induced obesity. The increased energy expenditure did not seem to be due to altered locomotor activity, uncoupling proteins, sympathetic activity, and thyroid hormones but was strongly associated with food consumption and an active futile cycle of increased protein degradation and synthesis. These observations suggest that either elevated BCAAs and/or loss of BCAA catabolism in peripheral tissues play an important role in regulating insulin sensitivity and energy expenditure. PMID:17767905

  15. 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.

  16. 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.

  17. 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... collateralized debt obligations. (a) Definition of interest—(1) In general. For purposes of section 6049(a), for... with respect to a collateralized debt obligation (as defined in paragraph (d)(2) of this section),...

  18. 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

    ... regular interests and collateralized debt obligations. 1.6049-7 Section 1.6049-7 Internal Revenue INTERNAL... collateralized debt obligations. (a) Definition of interest—(1) In general. For purposes of section 6049(a), for... with respect to a collateralized debt obligation (as defined in paragraph (d)(2) of this section),...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. Active Video/Arcade Games (Exergaming) and Energy Expenditure in College Students

    PubMed Central

    SIEGEL, SHANNON R.; L.HADDOCK, BRYAN; DUBOIS, ANDREA M.; WILKIN, LINDA D.

    2009-01-01

    Video games have become increasingly popular among young adults. The purpose of this pilot study was to determine if interactive video/arcade games, requiring physical activity to play, increase the energy expenditure (EE) and heart rate (HR) of young adults enough to elicit a training response. Thirteen male and female participants 26.6 ± 5.7 years of age were in the study. Participants were familiarized with equipment and allowed to practice with three games: (1) moving and striking lighted pads, (2) riding a bike to increase the pace of a race car, and (3) boxing against a video simulated opponent. A portable metabolic cart and HR monitor were attached to participants to measure baseline and exercise values. Participants could play any of the three games for 30 minutes while metabolic and HR data were collected. Exercise data were compared to baseline measures, and the 3 games were compared for EE. Paired sample t-tests showed baseline and exercise values differed for HR (t(12) = −18.91, p < 0.01), and EE (t(12) = −15.62, p < 0.01). The boxing game provided the highest VO2 (17.47 ± 4.79 ml·kg·−1min−1). Participants achieved 60% or better of their HR reserve (162.82 ± 10.78 beats·min−1), well within the ACSM guidelines for a training HR. Caloric expenditure during the 30-minute exercise session (226. 07 ± 48.68) is also within the ACSM recommendations for daily physical activity. Thus, interactive video/arcade games that require physical activity to play can be utilized as part of an overall aerobic exercise program. PMID:20407622

  4. 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…

  5. 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

  6. 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... TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(h)-2 Electing the expenditure... Expenditures to Influence Legislation, with the appropriate Internal Revenue Service Center listed on that...

  7. 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...

  8. 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....

  9. 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....195-1 Election to amortize start-up expenditures. For further guidance, see § 1.195-1T....

  10. 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 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 §...

  11. 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...

  12. 26 CFR 1.41-6T - Aggregation of expenditures (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Aggregation of expenditures (temporary). 1.41-6T Section 1.41-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-6T Aggregation of expenditures (temporary). (a) For further...

  13. Pharmacologic activation of estrogen receptor β increases mitochondrial function, energy expenditure, and brown adipose tissue.

    PubMed

    Ponnusamy, Suriyan; Tran, Quynh T; Harvey, Innocence; Smallwood, Heather S; Thiyagarajan, Thirumagal; Banerjee, Souvik; Johnson, Daniel L; Dalton, James T; Sullivan, Ryan D; Miller, Duane D; Bridges, Dave; Narayanan, Ramesh

    2017-01-01

    Most satiety-inducing obesity therapeutics, despite modest efficacy, have safety concerns that underscore the need for effective peripherally acting drugs. An attractive therapeutic approach for obesity is to optimize/maximize energy expenditure by increasing energy-utilizing thermogenic brown adipose tissue. We used in vivo and in vitro models to determine the role of estrogen receptor β (ER-β) and its ligands on adipose biology. RNA sequencing and metabolomics were used to determine the mechanism of action of ER-β and its ligands. Estrogen receptor β (ER-β) and its selective ligand reprogrammed preadipocytes and precursor stem cells into brown adipose tissue and increased mitochondrial respiration. An ER-β-selective ligand increased markers of tricarboxylic acid-dependent and -independent energy biogenesis and oxygen consumption in mice without a concomitant increase in physical activity or food consumption, all culminating in significantly reduced weight gain and adiposity. The antiobesity effects of ER-β ligand were not observed in ER-β-knockout mice. Serum metabolite profiles of adult lean and juvenile mice were comparable, while that of adult obese mice was distinct, indicating a possible impact of obesity on age-dependent metabolism. This phenotype was partially reversed by ER-β-selective ligand. These data highlight a new role for ER-β in adipose biology and its potential to be a safer alternative peripheral therapeutic target for obesity.-Ponnusamy, S., Tran, Q. T., Harvey, I., Smallwood, H. S., Thiyagarajan, T., Banerjee, S., Johnson, D. L., Dalton, J. T., Sullivan, R. D., Miller, D. D., Bridges, D., Narayanan, R. Pharmacologic activation of estrogen receptor β increases mitochondrial function, energy expenditure, and brown adipose tissue.

  14. Energy Expenditure Derived From Micro-Technology is Not Suitable for Assessing Internal Load in Collision-Based Activities.

    PubMed

    Highton, Jamie; Mullen, Thomas; Norris, Jonathan; Oxendale, Chelsea; Twist, Craig

    2016-08-24

    This aim of this study was to examine the validity of energy expenditure derived from micro-technology when measured during a repeated effort rugby protocol. Sixteen male rugby players completed a repeated effort protocol comprising 3 sets of 6 collisions during which movement activity and energy expenditure (EEGPS) were measured using micro-technology. In addition, energy expenditure was also estimated from open circuit spirometry (EEVO2). Whilst related (r = 0.63, 90%CI 0.08-0.89), there was a systematic underestimation of energy expenditure during the protocol (-5.94 ± 0.67 kcal·min(-1)) for EEGPS (7.2 ± 1.0 kcal·min(-1)) compared to EEVO2 (13.2 ± 2.3 kcal·min(-1)). High-speed running distance (r = 0.50, 95%CI -0.66-0.84) was related to EEVO2, while Player Load was not (r = 0.37, 95%CI -0.81-0.68). Whilst metabolic power might provide a different measure of external load than other typically used micro-technology metrics (e.g. high-speed running, Player Load), it underestimates energy expenditure during intermittent team sports that involve collisions.

  15. 26 CFR 1.263A-11 - Accumulated production expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private...

  17. 26 CFR 1.41-6 - Aggregation of expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Aggregation of expenditures. 1.41-6 Section 1.41... Credits Against Tax § 1.41-6 Aggregation of expenditures. (a) Controlled group of corporations; trades or... research expenditures (QREs); or (B) There were fewer than three taxable years beginning after December...

  18. 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...

  19. 26 CFR 1.617-1 - Exploration expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exploration expenditures. 1.617-1 Section 1.617-1...) INCOME TAXES (CONTINUED) Natural Resources § 1.617-1 Exploration expenditures. (a) General rule. Section 617 prescribes rules for the treatment of expenditures paid or incurred after September 12, 1966,...

  20. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private...

  1. 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 616 prescribes rules for treating expenditures paid or incurred during the taxable year by...

  2. 26 CFR 1.615-1 - Pre-1970 exploration expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Pre-1970 exploration expenditures. 1.615-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-1 Pre-1970 exploration expenditures. (a) General rule. Section 615 prescribes rules for the treatment of expenditures (paid or...

  3. 26 CFR 1.173-1 - Circulation expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Circulation expenditures. 1.173-1 Section 1.173... Circulation expenditures. (a) Allowance of deduction. Section 173 provides for the deduction from gross income of all expenditures to establish, maintain, or increase the circulation of a newspaper, magazine,...

  4. 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...

  5. 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... political expenditure by a section 501(c)(3) organization is imposed only in cases where— (i) A tax...

  6. Physical activity and total energy expenditure of child-bearing Gambian village women.

    PubMed

    Lawrence, M; Whitehead, R G

    1988-02-01

    In a longitudinal study of pregnancy and lactation levels of physical activity and total energy expenditure (TEE) were measured in 32 rural Gambian women using an activity diary technique. TEE, which was higher than previously measured food intake in this community, ranged from a minimum of 9.6 MJ (2300 kcal)/d (1.7 X BMR) in the months January-March to a maximum of 11.3 MJ (2700 kcal)/d (2 X BMR) during the agricultural season (July-October). During pregnancy and early lactation women went less often to the fields and also reduced the amount of time spent walking and performing household tasks. Standardizing for season and for changes in BMR and the energy cost of activity, reductions in physical activity reduced TEE by 0.59 +/- 0.08 MJ (140 +/- 18 kcal)/d between the 28th week of gestation and 4 weeks post-partum (P less than 0.001). While reduced physical activity may have had an adverse effect on agricultural productivity, energy was spared for other processes including fetal growth and milk output immediately post-partum. Dietary supplementation was without effect on activity pattern.

  7. Energy expenditure during activity in the American lobster Homarus americanus: Correlations with body acceleration.

    PubMed

    Lyons, G N; Halsey, L G; Pope, E C; Eddington, J D; Houghton, J D R

    2013-10-01

    How animals manage time and expend energy has implications for survivorship. Being able to measure key metabolic costs of animals under natural conditions is therefore an important tool in behavioral ecology. One method for estimating activity-specific metabolic rate is via derived measures of acceleration, often 'overall dynamic body acceleration' (ODBA), recorded by an instrumented acceleration logger. ODBA has been shown to correlate well with rate of oxygen consumption (V˙o2) in a range of species during activity in the laboratory. This study devised a method for attaching acceleration loggers to decapod crustaceans and then correlated ODBA against concurrent respirometry readings to assess accelerometry as a proxy for activity-specific energy expenditure in a model species, the American lobster Homarus americanus. Where the instrumented animals exhibited a sufficient range of activity levels, positive linear relationships were found between V˙o2 and ODBA over 20min periods at a range of ambient temperatures (6, 13 and 20°C). Mixed effect linear models based on these data and morphometrics provided reasonably strong predictive power for estimating activity-specific V˙o2 from ODBA. These V˙o2-ODBA calibrations demonstrate the potential of accelerometry as an effective predictor of behavior-specific metabolic rate of crustaceans in the wild during periods of activity.

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

    PubMed

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

    2003-01-22

    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.

  9. 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 Section 53.4955-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes §...

  10. 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 Section 53.4955-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes §...

  11. 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 Section 53.4955-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes §...

  12. 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 Section 53.4955-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes §...

  13. 18 CFR 2.60 - Facilities and activities during an emergency-accounting treatment of defense-related expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 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...

  16. 12 CFR 5.47 - Subordinated debt as capital.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PROCEDURES FOR CORPORATE ACTIVITIES Other Changes in Activities and Operations § 5.47 Subordinated debt as... approval is required by law. No prior approval is required for the bank to count the subordinated debt as... note agreement; and (iv) A statement of whether the subordinated debt issue complies with all...

  17. Neural network versus activity-specific prediction equations for energy expenditure estimation in children.

    PubMed

    Ruch, Nicole; Joss, Franziska; Jimmy, Gerda; Melzer, Katarina; Hänggi, Johanna; Mäder, Urs

    2013-11-01

    The aim of this study was to compare the energy expenditure (EE) estimations of activity-specific prediction equations (ASPE) and of an artificial neural network (ANNEE) based on accelerometry with measured EE. Forty-three children (age: 9.8 ± 2.4 yr) performed eight different activities. They were equipped with one tri-axial accelerometer that collected data in 1-s epochs and a portable gas analyzer. The ASPE and the ANNEE were trained to estimate the EE by including accelerometry, age, gender, and weight of the participants. To provide the activity-specific information, a decision tree was trained to recognize the type of activity through accelerometer data. The ASPE were applied to the activity-type-specific data recognized by the tree (Tree-ASPE). The Tree-ASPE precisely estimated the EE of all activities except cycling [bias: -1.13 ± 1.33 metabolic equivalent (MET)] and walking (bias: 0.29 ± 0.64 MET; P < 0.05). The ANNEE overestimated the EE of stationary activities (bias: 0.31 ± 0.47 MET) and walking (bias: 0.61 ± 0.72 MET) and underestimated the EE of cycling (bias: -0.90 ± 1.18 MET; P < 0.05). Biases of EE in stationary activities (ANNEE: 0.31 ± 0.47 MET, Tree-ASPE: 0.08 ± 0.21 MET) and walking (ANNEE 0.61 ± 0.72 MET, Tree-ASPE: 0.29 ± 0.64 MET) were significantly smaller in the Tree-ASPE than in the ANNEE (P < 0.05). The Tree-ASPE was more precise in estimating the EE than the ANNEE. The use of activity-type-specific information for subsequent EE prediction equations might be a promising approach for future studies.

  18. 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

  19. 49 CFR 1152.31 - Revenue and income attributable to branch lines.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... another carrier. All traffic that is received or forwarded through interchange at a point on the branch...; Account 110—Incidental; Account 121—Joint Facility-Credit; Account 122—Joint Facility-Debt; Account 506... 110 Joint facility-credit 121 Joint facility-debt 122 Revenues from property used in other...

  20. 49 CFR 1152.31 - Revenue and income attributable to branch lines.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... another carrier. All traffic that is received or forwarded through interchange at a point on the branch...; Account 110—Incidental; Account 121—Joint Facility-Credit; Account 122—Joint Facility-Debt; Account 506... 110 Joint facility-credit 121 Joint facility-debt 122 Revenues from property used in other...

  1. 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.

  2. 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.

  3. Activity-related energy expenditure during lower limb cast immobilization in children.

    PubMed

    Maggio, Albane B; Martin, Xavier E; Ceroni, Dimitri

    2017-05-01

    Physical inactivity, which may result from immobilization, is recognized as a risk factor for the development of obesity. We aimed to quantify the decrease in activity-related energy expenditure (AEE) because of lower limb cast immobilization. We carried out a longitudinal matched case-control study: 34 adolescents with a first episode of lower limb fracture and 34 healthy cases. Physical activity was assessed during cast immobilization by an accelerometer from which we calculated the decrease in AEE. AEE in adolescents with lower limb fractures was estimated to be 16.0% lower than healthy controls. When converted into kcal per mean participants' weight, the difference in AEE amounted to 125 kcal/day, which corresponds to 5.2 h of slow walking. A significant reduction of AEE in adolescents with lower limb fractures may lead to a significantly positive energy balance as there is usually no compensatory reduction of energy intake. An increase of walking seems unrealistic in this situation and patients should be advised at the emergency unit to reduce their energy intake during the immobilization period.

  4. 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

  5. 7 CFR 3.21 - Referrals of Debts to Justice.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 1 2010-01-01 2010-01-01 false Referrals of Debts to Justice. 3.21 Section 3.21... and Compromise of Claims § 3.21 Referrals of Debts to Justice. An agency shall promptly refer to Justice for litigation debts on which aggressive collection activity has been taken in accordance...

  6. An examination of the differences between two methods of estimating energy expenditure in resistance training activities.

    PubMed

    Vezina, Jesse W; Der Ananian, Cheryl A; Campbell, Kathryn D; Meckes, Nathanael; Ainsworth, Barbara E

    2014-04-01

    To date, few studies have looked at the energy expenditure (EE) of individual resistance training (RT) exercises. The purpose of this study was to evaluate the EE of 4 modes of RT (push-ups, curl-ups, pull-ups, and lunges) using 2 different calculation methods for estimating EE. Twelve healthy men with a minimum of 1 year of RT experience were randomly assigned to an RT circuit. Each circuit contained the 4 RT exercises in a specified order. The participants completed 3 trials of their assigned circuit during one visit to the laboratory. Oxygen consumption was measured continuously throughout the trial using indirect calorimetry. Two different calculation methods were applied to estimate EE. Using the traditional method (TEC), we estimated EE by calculating the average oxygen consumption recorded during each activity. Using the second, nontraditional method (NEC), we estimated EE by calculating the average oxygen consumption recorded during the recovery period. Independent T-tests were used to evaluate mean EE differences between the 2 methods. Estimates of EE obtained from the NEC were significantly higher for all the 4 activities (p < 0.001). Using the NEC, 3 of the 4 activities were classified as vigorous intensity (push-ups: 6.91 metabolic equivalents (METs); lunges: 7.52 METs; and pull-ups: 8.03 METs), whereas none were classified as vigorous using the TEC. Findings suggest that the methods we use to calculate the EE of anaerobic activities significantly affect EE estimates. Using the TEC may underestimate actual EE of anaerobic activities.

  7. 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

  8. A peroxisome proliferator-activated receptor gamma agonist influenced daily profile of energy expenditure in genetically obese diabetic rats.

    PubMed

    Yoshida, Yuki; Ichikawa, Mineko; Ohta, Minoru; Kanai, Setsuko; Kobayash, Mikako; Ichimaru, Yuhei; Shimazoe, Takao; Watanabe, Shigenori; Funakoshi, Akihiro; Miyasak, Kyoko

    2002-03-01

    Otsuka Long Evans Tokushima Fatty (OLETF) rats were developed as a model of non-insulin-dependent diabetes mellitus (NIDDM) with mild obesity. We reported that the daily profiles of energy expenditure associated with two peaks (one between 05:00 and 08:00 and the other between 20:00 and 22:00) were observed at 8 weeks of age (without NIDDM), while these two peaks disappeared at 24 weeks of age with NIDDM. As a new anti-diabetic drug, a peroxisome proliferator-activated receptor y agonist pioglitazone hydrochloride has been developed, we examined whether pioglitazone normalized daily profiles of energy expenditure at 24 weeks of age. A control diet and pioglitazone (0.1%)-containing diet were fed from 6 weeks of age. The two peaks of daily profiles of energy expenditure, which disappeared in OLETF rats with the control diet at 24 weeks of age, were reproduced by administration of pioglitazone. The respiratory quotient was lower and fat derived energy used for combustion was increased by pioglitazone at both ages. The body weight, daily food intake, plasma levels of fat, insulin, leptin and the wet weight of visceral fat were not influenced, but the levels of blood hemoglobin Alc and plasma tumor necrosis factor a were decreased by pioglitazone. Administration of pioglitazone improved daily profiles of energy expenditure via affecting glucose and fat metabolisms.

  9. 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

  10. Activity related energy expenditure, appetite and energy intake: potential implications for weight management.

    PubMed

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

    2013-08-01

    The aim was to investigate relationships between activity related energy expenditure (AREE), appetite ratings and energy intake (EI) in a sample of 40 male (26.4years; BMI 23.5kg/m(2)) and 42 female (26.9years; BMI 22.4kg/m(2)) 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.

  11. Diurnal Patterns of Physical Activity in Relation to Activity Induced Energy Expenditure in 52 to 83 Years-Old Adults

    PubMed Central

    Bonomi, Alberto G.; Westerterp, Klaas R.

    2016-01-01

    Background Ageing is associated with a declining physical activity level (PAL) and changes in the diurnal activity pattern. Changes in the activity pattern might help explaining the age-associated reduction of physical activity. Objective The aims were to investigate diurnal activity patterns within groups of older adults classified by PAL, to investigate diurnal activity patterns within age-groups and to investigate the association between the drop in activity and aerobic fitness. Methods Thirty-one healthy subjects aged between 52 and 83y were recruited for the study. Subjects were divided in sedentary (PAL<1.75), moderately active (1.75active (1.90expenditure measurements obtained with the doubly labelled water technique. Diurnal activity patterns were based on activity counts from an accelerometer during wake time and then divided in four quarters of equal time length. Additionally, aerobic fitness was measured as maximal oxygen uptake. Results Subjects had a PAL between 1.43 and 2.34 and an aerobic fitness between 18 and 49 ml/kg/min. Overall, activity patterns showed a peak in the first quarter of wake time (around 10AM) followed by a gradual decline of, on average, 5% per hour. Active subjects reached their peak in the first quarter and remained active until after the third quarter (11% drop each quarter on average). Moderately active and sedentary subjects reached their peak during the second quarter with a decrease during the third quarter (respectively 29% and 17% drop each quarter on average). The drop in physical activity between the first and the second half of the wake time was negatively associated with aerobic fitness (r = -0.39, p<0.05). Conclusion Active older adults maintained a larger amount of body movement for longer during their wake time. Diurnal physical activity declined more in adults ≥66 years old with lower aerobic fitness. PMID:27936145

  12. A wearable sensor module with a neural-network-based activity classification algorithm for daily energy expenditure estimation.

    PubMed

    Lin, Che-Wei; Yang, Ya-Ting C; Wang, Jeen-Shing; Yang, Yi-Ching

    2012-09-01

    This paper presents a wearable module and neural-network-based activity classification algorithm for energy expenditure estimation. The purpose of our design is first to categorize physical activities with similar intensity levels, and then to construct energy expenditure regression (EER) models using neural networks in order to optimize the estimation performance. The classification of physical activities for EER model construction is based on the acceleration and ECG signal data collected by wearable sensor modules developed by our research lab. The proposed algorithm consists of procedures for data collection, data preprocessing, activity classification, feature selection, and construction of EER models using neural networks. In order to reduce the computational load and achieve satisfactory estimation performance, we employed sequential forward and backward search strategies for feature selection. Two representative neural networks, a radial basis function network (RBFN) and a generalized regression neural network (GRNN), were employed as EER models for performance comparisons. Our experimental results have successfully validated the effectiveness of our wearable sensor module and its neural-network-based activity classification algorithm for energy expenditure estimation. In addition, our results demonstrate the superior performance of GRNN as compared to RBFN.

  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. Estimation of Physical Activity Energy Expenditure during Free-Living from Wrist Accelerometry in UK Adults

    PubMed Central

    Westgate, Kate; Wareham, Nicholas J.; Brage, Soren

    2016-01-01

    Background Wrist-worn accelerometers are emerging as the most common instrument for measuring physical activity in large-scale epidemiological studies, though little is known about the relationship between wrist acceleration and physical activity energy expenditure (PAEE). Methods 1695 UK adults wore two devices simultaneously for six days; a combined sensor and a wrist accelerometer. The combined sensor measured heart rate and trunk acceleration, which was combined with a treadmill test to yield a signal of individually-calibrated PAEE. Multi-level regression models were used to characterise the relationship between the two time-series, and their estimations were evaluated in an independent holdout sample. Finally, the relationship between PAEE and BMI was described separately for each source of PAEE estimate (wrist acceleration models and combined-sensing). Results Wrist acceleration explained 44–47% between-individual variance in PAEE, with RMSE between 34–39 J•min-1•kg-1. Estimations agreed well with PAEE in cross-validation (mean bias [95% limits of agreement]: 0.07 [-70.6:70.7]) but overestimated in women by 3% and underestimated in men by 4%. Estimation error was inversely related to age (-2.3 J•min-1•kg-1 per 10y) and BMI (-0.3 J•min-1•kg-1 per kg/m2). Associations with BMI were similar for all PAEE estimates (approximately -0.08 kg/m2 per J•min-1•kg-1). Conclusions A strong relationship exists between wrist acceleration and PAEE in free-living adults, such that irrespective of the objective method of PAEE assessment, a strong inverse association between PAEE and BMI was observed. PMID:27936024

  15. Regression-based prediction of net energy expenditure in children performing activities at high altitude.

    PubMed

    Sarton-Miller, Isabelle; Holman, Darryl J; Spielvogel, Hilde

    2003-01-01

    We developed a simple, non-invasive, and affordable method for estimating net energy expenditure (EE) in children performing activities at high altitude. A regression-based method predicts net oxygen consumption (VO(2)) from net heart rate (HR) along with several covariates. The method is atypical in that, the "net" measures are taken as the difference between exercise and resting VO(2) (DeltaVO(2)) and the difference between exercise and resting HR (DeltaHR); DeltaVO(2) partially corrects for resting metabolic rate and for posture, and DeltaHR controls for inter-individual variation in physiology and for posture. Twenty children between 8 and 13 years of age, born and raised in La Paz, Bolivia (altitude 3,600m), made up the reference sample. Anthropometric measures were taken, and VO(2) was assessed while the children performed graded exercise tests on a cycle ergometer. A repeated-measures prediction equation was developed, and maximum likelihood estimates of parameters were found from 75 observations on 20 children. The final model included the variables DeltaHR, DeltaHR(2), weight, and sex. The effectiveness of the method was established using leave-one-out cross-validation, yielding a prediction error rate of 0.126 for a mean DeltaVO(2) of 0.693 (SD 0.315). The correlation between the predicted and measured DeltaVO(2) was r = 0.917, suggesting that a useful prediction equation can be produced using paired VO(2) and HR measurements on a relatively small reference sample. The resulting prediction equation can be used for estimating EE from HR in free-living children performing habitual activities in the Bolivian Andes.

  16. Muscle activation and energy expenditure of sedentary behavior alternatives in young and old adults.

    PubMed

    Lerma, Nicholas L; Keenan, Kevin G; Strath, Scott J; Forseth, Bethany M; Cho, Chi C; Swartz, Ann M

    2016-09-21

    The physiological mechanisms that underlie the metabolic benefits of breaking up sedentary behavior (SB) have yet to be determined. The purpose of this study is to compare energy expenditure (EE) and muscle activation (MA) responses to sitting and four SB alternatives in younger and older adults. Twenty-two adults, grouped by age (21-35 and 62-76 years), completed five randomly ordered 20 min tasks: (1) continuous sitting (Sit), (2) sitting on a stability ball (Ball), (3) continuous standing (Stand), (4) sitting interrupted by walking (S/W), and (5) sitting interrupted by standing (S/S). Muscle activation of two upper (trapezius and erector spinae) and two lower (rectus femoris and medial gastrocnemius) body muscles and total body EE were measured continuously. A linear mixed model using gender and age as a covariate with Bonferroni adjustment were used to determine significant differences between tasks. Collectively, S/W produced significantly higher MA and EE compared with Sit (p  <  0.001). Stand and Ball provided significantly greater EE, but not MA, compared to Sit (p  <  0.05), while S/S did not significantly change EE or MA compared to Sit. There were no net EE differences when comparing age groups across the tasks. Upper body MA was not consistent in both age groups across tasks. Specifically, during S/W the upper body MA of older adults (9.7  ±  1.5% MVC) was double that of young adults (4.8  ±  0.7% MVC, p  =  0.006). Lower body MA responded similarly to all tasks in both age groups. Disrupting sitting with walking produced the largest increase in EE and MA compared to other SB alternatives in both age groups. These results are important considering the wide use of SB alternatives by researchers and public health practitioners.

  17. Sympathetic support of energy expenditure and sympathetic nervous system activity after gastric bypass surgery

    PubMed Central

    Curry, Timothy B.; Somaraju, Madhuri; Hines, Casey N.; Groenewald, Cornelius B.; Miles, John M.; Joyner, Michael J.; Charkoudian, Nisha

    2012-01-01

    Resting energy expenditure (REE) is partially dependent on the sympathetic nervous system as evidenced by the fact REE decreases during systemic beta-adrenergic blockade. It is not known how gastric bypass affects the sympathetically mediated component of REE or muscle sympathetic nerve activity (MSNA). We measured REE before and after beta-blockade in female subjects approximately three years post-gastric bypass surgery and in female obese individuals for comparison. We also measured MSNA in a subset of these subjects. The gastric bypass subjects had no change in REE after systemic beta-blockade, reflecting a lack of sympathetic support of REE, in contrast to obese subjects where REE was reduced by beta-blockade by approximately 5% (P<0.05). The gastric bypass subjects, while still overweight (BMI = 29.3 vs 38.0 kg/m2 for obese subjects, P<0.05), also had significantly lower MSNA compared to obese subjects (10.9 ± 2.3 vs. 21.9 ± 4.1 bursts/min, P<0.05). The reasons for low MSNA and a lack of sympathetically mediated support of REE after gastric bypass are likely multifactorial and may be related to changes in insulin sensitivity, body composition, and leptin, among other factors. These findings may have important consequences for the maintenance of weight loss after gastric bypass. Longitudinal studies are needed to further explore the changes in sympathetic support of REE and if changes in MSNA or tissue responsiveness are related to the sympathetic support of REE. PMID:23592656

  18. Both liver-X receptor (LXR) isoforms control energy expenditure by regulating Brown Adipose Tissue activity

    PubMed Central

    Korach-André, Marion; Archer, Amena; Barros, Rodrigo P.; Parini, Paolo; Gustafsson, Jan-Åke

    2011-01-01

    Brown adipocytes are multilocular lipid storage cells that play a crucial role in nonshivering thermogenesis. Uncoupling protein 1 (UCP1) is a unique feature of brown fat cells that allows heat generation on sympathetic nervous system stimulation. As conventional transcriptional factors that are activated in various signaling pathways, liver-X receptors (LXRs) play important roles in many physiological processes. The role of LXRs in the regulation of energy homeostasis remains unclear, however. Female WT, LXRαβ−/−, LXRα−/−, and LXRβ−/− mice were fed with either a normal diet (ND) or a high-carbohydrate diet (HCD) supplemented with or without GW3965-LXR agonist. LXRαβ−/− mice exhibited higher energy expenditure (EE) as well as higher UCP1 expression in brown adipose tissue (BAT) compared with WT mice on the HCD. In addition, long-term treatment of WT mice with GW3965 showed lower EE at thermoneutrality (30 °C) and lower Ucp1 expression level in BAT. Furthermore, H&E staining of the BAT of LXRαβ−/− mice exhibited decreased lipid droplet size compared with WT mice on the HCD associated with a more intense UCP1-positive reaction. Quantification of triglyceride (TG) content in BAT showed lower TG accumulation in LXRβ−/− mice compared with WT mice. Surprisingly, GW3965 treatment increased TG content (twofold) in the BAT of WT and LXRα−/− mice but not in LXRβ−/− mice. Furthermore, glucose transporter (GLUT4) in the BAT of LXRα−/− and LXRβ−/− mice was sixfold and fourfold increased, respectively, compared with WT mice on the ND. These findings suggest that LXRα as well as LXRβ could play a crucial role in the regulation of energy homeostasis in female mice and may be a potential target for the treatment of obesity and energy regulation. PMID:21173252

  19. 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

  20. 40 CFR 13.20 - Administrative offset of general debts.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... 13.20 Section 13.20 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GENERAL CLAIMS... amount; (ii) Efforts to obtain direct payment from the debtor have been, or would most likely be... Administrator may request the Internal Revenue Service to offset an overdue debt from a Federal income...

  1. 77 FR 57013 - Integrated Hedging Transactions of Qualifying Debt

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK98 Integrated Hedging Transactions of Qualifying Debt Correction In rule document 2012-21986 appearing on pages 54808-54811 in the issue of Thursday, September...

  2. Borrowing to cope with adverse health events: liquidity constraints, insurance coverage, and unsecured debt.

    PubMed

    Babiarz, Patryk; Widdows, Richard; Yilmazer, Tansel

    2013-10-01

    This article uses data from the Health and Retirement Study for 1998-2010 to investigate whether households respond to the financial stress caused by health problems by increasing their unsecured debt. Results show both the probability of having unsecured debt and the amount of debt increase after an adverse health event among households with low financial assets, who are uninsured, or who have less generous health insurance. The effect of health problems on borrowing is caused by both medical expenditures and disruptions to the income stream. Unsecured debt seems to remain on some households' balance sheets for an extended period.

  3. 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…

  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. Henk

    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. 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…

  6. Using Entrepreneurial Activities as a Means of Survival: Investigating the Processes Used by Australian Universities to Diversify their Revenue Streams

    ERIC Educational Resources Information Center

    de Zilwa, Deanna

    2005-01-01

    This study provides a profile of the actions taken by Australian universities to diversify their revenue streams in order to generate more independent non-government) income. Marginson's taxonomy of Australian universities is used to catergorise universities and contrast levels of independent income (Marginson and Considine 2000). This study finds…

  7. [Healthcare expenditure].

    PubMed

    Huguier, Michel

    2012-10-01

    Healthcare expenditure is divided between medical infrastructure and individual patient management. Total healthcare costs in France amount to roughly 175 billion euros, financed through public health insurance (77%), private insurance (14%), and individual expenditure (9%). The principal expenditures are for hospitalization (44%), community medical, dental and paramedical care (28%), drugs (20%) and miscellaneous resources (8%). The main factors of rising costs are medical progress and aging. More controllable costs include healthcare provision, the level of reimbursement, public education and information, and physician training. France devotes 9.2% of its gross national product to healthcare, compared to 7-8% in Sweden, Germany and the United Kingdom, representing a diference of about 18 billion euros. In France there is a chronic imbalance between resources and expenditure, creating a cumulative budget deficit of about 100 billlion euros. Major efforts must be made to improve efficiency, and it will be necessary to choose between preserving our healthcare system or our financial system. If the latter is prioritized, healthcare will inevitably deteriorate.

  8. 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...

  9. 26 CFR 1.263(b)-1 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  10. 26 CFR 1.263(b)-1 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  11. Association of irisin with fat mass, resting energy expenditure, and daily activity in conditions of extreme body mass index.

    PubMed

    Pardo, María; Crujeiras, Ana B; Amil, María; Aguera, Zaida; Jiménez-Murcia, Susana; Baños, Rosa; Botella, Cristina; de la Torre, Rafael; Estivill, Xavier; Fagundo, Ana B; Fernández-Real, Jose M; Fernández-García, José C; Fruhbeck, Gema; Gómez-Ambrosi, Javier; Rodríguez, Roser; Tinahones, Francisco J; Fernández-Aranda, Fernando; Casanueva, Felipe F

    2014-01-01

    FNDC5/irisin has been recently postulated as beneficial in the treatment of obesity and diabetes because it is induced in muscle by exercise, increasing energy expenditure. However, recent reports have shown that WAT also secretes irisin and that circulating irisin is elevated in obese subjects. The aim of this study was to evaluate irisin levels in conditions of extreme BMI and its correlation with basal metabolism and daily activity. The study involved 145 female patients, including 96 with extreme BMIs (30 anorexic (AN) and 66 obese (OB)) and 49 healthy normal weight (NW). The plasma irisin levels were significantly elevated in the OB patients compared with the AN and NW patients. Irisin also correlated positively with body weight, BMI, and fat mass. The OB patients exhibited the highest REE and higher daily physical activity compared with the AN patients but lower activity compared with the NW patients. The irisin levels were inversely correlated with daily physical activity and directly correlated with REE. Fat mass contributed to most of the variability of the irisin plasma levels independently of the other studied parameters. Conclusion. Irisin levels are influenced by energy expenditure independently of daily physical activity but fat mass is the main contributing factor.

  12. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Rate and incidence of tax. The tax imposed under section 4945(a)(2) is at the rate of 21/2 percent of... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures §...

  13. 26 CFR 56.4911-4 - Exempt purpose expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Exempt purpose expenditures. 56.4911-4 Section...) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.4911-4 Exempt purpose expenditures. (a... “exempt purpose expenditures” for a taxable year for purposes of section 4911(c)(2) and §...

  14. 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... expenditures. (a) In general. (1)(i) Except as provided in subparagraphs (2) and (3) of this paragraph, if in...(b)(1)(B) and this subparagraph equals the amount of the adjusted exploration...

  15. 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

  16. 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.

  17. Maternal diabetes status does not influence energy expenditure or physical activity in 5-year-old Pima Indian children.

    PubMed

    Salbe, A D; Fontvieille, A M; Pettitt, D J; Ravussin, E

    1998-10-01

    Children of women who have diabetes during pregnancy are more likely to become obese by early adulthood than those of women with normal glucose tolerance during pregnancy. Obesity can result from either excess food intake, low levels of energy expenditure or both. In our study, we tested whether maternal diabetes status influences total energy expenditure (TEE by doubly labelled water), resting metabolic rate (RMR by ventilated hood) and physical activity level (PAL = TEE/RMR and assessed by activity questionnaire). Measurements were taken in 88 5-year-old Pima Indian children, 24 children of women with diabetes (2-h plasma glucose > or = 11.1 mmol/l) diagnosed before or during pregnancy and 64 children of women with normal glucose tolerance (2-h plasma glucose < 7.8 mmol/l during pregnancy and no prior history of abnormal glucose tolerance). Although birth weight was higher in children of diabetic than of nondiabetic women (mean +/- SD; 3.8 +/- 0.6 vs 3.5 +/- 0.4 kg, p < 0.03), there were no differences in weight (26.4 +/- 6.9 vs 24.2 +/- 5.6 kg) or per cent body fat (18O dilution; 33 +/- 8 vs 31 +/- 8%) between the groups at 5 years of age. There was no difference in TEE (6508 +/- 1109 vs 6175 +/- 942 kJ/d) or in RMR (4674 +/- 786 vs 4483 +/- 603 kJ/d) expressed as absolute values or after adjustment for weight and sex (TEE) or fat-free mass, fat mass, and sex (RMR). Physical activity level was also similar between the groups (1.40 +/- 0.12 vs 1.38 +/- 0.12). These results suggest that maternal diabetes status does not influence energy expenditure in the children by 5 years of age. Thus the greater obesity seen at older ages in the children of women with diabetes could be due to excess energy intake. Alternatively, if energy expenditure does have a role in the aetiology of obesity in these children, perhaps it does so only in older children.

  18. 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…

  19. Third world debt.

    PubMed

    Dornbusch, R; Fischer, S

    1986-11-14

    The international debt crisis arose from imprudent borrowing, imprudent lending, and major shocks to the world economy from 1980 to 1982. The initial impulse in 1982 was to treat the debt problem as one of illiquidity and thus provide further lending while the debtor countries tried to adjust to the shock. This strategy produced massive recessions in the major debtors (mostly in Latin America) and led in 1985 to the Baker plan, the aim of which is to find ways to permit the debtor countries to resume growth while not defaulting on the debt. The Mexican case is highlighted.

  20. 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...

  1. 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...

  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. Report: Enhanced EPA Oversight Needed to Address Risks From Declining Clean Air Act Title V Revenues

    EPA Pesticide Factsheets

    Report #15-P-0006, October 20, 2014. Weaknesses in the EPA's oversight of Title V revenues and expenditures jeopardize program implementation and, in turn, compliance with air regulations for many of the nation's largest sources of air pollution.

  4. Estimating leisure-time physical activity energy expenditure in the Canadian population: a comparison of 2 methods.

    PubMed

    Bryan, Shirley N; Katzmarzyk, Peter T

    2009-08-01

    The purpose of this study was to determine the impact of 2 different calculation methods for total leisure-time physical activity energy expenditure (LTPAEE) and LTPAEE from different intensity activities on the classification of level of physical activity in the population. Nationally representative cross-sectional data from the Canadian Community Health Survey Cycle 4.1 (2007) were used for this study (N = 64, 397). LTPAEE was calculated using a metabolic equivalent (MET) value of 4.0 for all activities in the "other activity" category for method 1 (currently employed by Statistics Canada) and using activity-specific MET values for method 2. The weighted prevalence and 95% confidence intervals of active (> or =3 kcal.kg-1.day-1 (kkd)), moderately active (1.5-2.9 kkd), and inactive (<1.5 kkd) were determined for each method by demographic characteristics. The agreement between the 2 methods was assessed overall, and for light, moderate, and vigorous activities. There was no difference between methods in the proportion classified as active, moderately active, or inactive for any of the subgroups studied and there was no difference in the distribution or mean LTPAEE between methods. However, assessment of the agreement showed a large number of outliers and a tendency to underestimate LTPAEE from light and vigorous activities while overestimating LTPAEE from moderate activities at the individual level. The results of this study should be considered when performing inferential statistics on the relationship between physical activity and health outcomes.

  5. Validity and Reliability of Fitbit Flex for Step Count, Moderate to Vigorous Physical Activity and Activity Energy Expenditure

    PubMed Central

    Sushames, Ashleigh; Edwards, Andrew; Thompson, Fintan; McDermott, Robyn; Gebel, Klaus

    2016-01-01

    Objectives To examine the validity and reliability of the Fitbit Flex against direct observation for measuring steps in the laboratory and against the Actigraph for step counts in free-living conditions and for moderate-to-vigorous physical activity (MVPA) and activity energy expenditure (AEE) overall. Methods Twenty-five adults (12 females, 13 males) wore a Fitbit Flex and an Actigraph GT3X+ during a laboratory based protocol (including walking, incline walking, running and stepping) and free-living conditions during a single day period to examine measurement of steps, AEE and MVPA. Twenty-four of the participants attended a second session using the same protocol. Results Intraclass correlations (ICC) for test-retest reliability of the Fitbit Flex were strong for walking (ICC = 0.57), moderate for stair stepping (ICC = 0.34), and weak for incline walking (ICC = 0.22) and jogging (ICC = 0.26). The Fitbit significantly undercounted walking steps in the laboratory (absolute proportional difference: 21.2%, 95%CI 13.0–29.4%), but it was more accurate, despite slightly over counting, for both jogging (6.4%, 95%CI 3.7–9.0%) and stair stepping (15.5%, 95%CI 10.1–20.9%). The Fitbit had higher coefficients of variation (Cv) for step counts compared to direct observation and the Actigraph. In free-living conditions, the average MVPA minutes were lower in the Fitbit (35.4 minutes) compared to the Actigraph (54.6 minutes), but AEE was greater from the Fitbit (808.1 calories) versus the Actigraph (538.9 calories). The coefficients of variation were similar for AEE for the Actigraph (Cv = 36.0) and Fitbit (Cv = 35.0), but lower in the Actigraph (Cv = 25.5) for MVPA against the Fitbit (Cv = 32.7). Conclusion The Fitbit Flex has moderate validity for measuring physical activity relative to direct observation and the Actigraph. Test-rest reliability of the Fitbit was dependant on activity type and had greater variation between sessions compared to the Actigraph. Physical

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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... (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 195(c)(1). In...

  11. 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....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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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....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...

  17. 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...

  18. 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...

  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. 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...

  1. 26 CFR 1.263(a)-2 - Examples of capital expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Examples of capital expenditures. 1.263(a)-2...) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263(a)-2 Examples of capital expenditures. The following paragraphs of this section include examples of capital expenditures: (a) The cost...

  2. 78 FR 73753 - Partnerships; Start-Up Expenditures; Organization and Syndication Fees

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-09

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BL06 Partnerships; Start-Up Expenditures; Organization and.... SUMMARY: This document contains proposed regulations concerning the deductibility of start-up expenditures... deductibility of start-up expenditures and organizational expenses for partnerships following a...

  3. 26 CFR 56.4911-1 - Tax on excess lobbying expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax on excess lobbying expenditures. 56.4911-1... expenditures. (a) In general. Section 4911(a) imposes an excise tax of 25 percent on the excess lobbying expenditures (as defined in paragraph (b) of this section) for a taxable year of an organization for which...

  4. 77 FR 15646 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-16

    ... Expenditures Related to Tangible Property; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... hearing on proposed regulations relating to the deduction and capitalization of expenditures related to... expenditures related to tangible property, would be held on Wednesday, April 25, 2012 at 10 a.m., in...

  5. Estimation of Activity Related Energy Expenditure and Resting Metabolic Rate in Freely Moving Mice from Indirect Calorimetry Data

    PubMed Central

    Van Klinken, Jan Bert; van den Berg, Sjoerd A. A.; Havekes, Louis M.; Willems Van Dijk, Ko

    2012-01-01

    Physical activity (PA) is a main determinant of total energy expenditure (TEE) and has been suggested to play a key role in body weight regulation. However, thus far it has been challenging to determine what part of the expended energy is due to activity in freely moving subjects. We developed a computational method to estimate activity related energy expenditure (AEE) and resting metabolic rate (RMR) in mice from activity and indirect calorimetry data. The method is based on penalised spline regression and takes the time dependency of the RMR into account. In addition, estimates of AEE and RMR are corrected for the regression dilution bias that results from inaccurate PA measurements. We evaluated the performance of our method based on 500 simulated metabolic chamber datasets and compared it to that of conventional methods. It was found that for a sample time of 10 minutes the penalised spline model estimated the time-dependent RMR with 1.7 times higher accuracy than the Kalman filter and with 2.7 times higher accuracy than linear regression. We assessed the applicability of our method on experimental data in a case study involving high fat diet fed male and female C57Bl/6J mice. We found that TEE in male mice was higher due to a difference in RMR while AEE levels were similar in both groups, even though female mice were more active. Interestingly, the higher activity did not result in a difference in AEE because female mice had a lower caloric cost of activity, which was likely due to their lower body weight. In conclusion, TEE decomposition by means of penalised spline regression provides robust estimates of the time-dependent AEE and RMR and can be applied to data generated with generic metabolic chamber and indirect calorimetry set-ups. PMID:22574139

  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 TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 §...

  7. 26 CFR 5c.103-1 - Leases and capital expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Leases and capital expenditures. 5c.103-1 Section 5c.103-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 §...

  8. 26 CFR 5c.103-1 - Leases and capital expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Leases and capital expenditures. 5c.103-1 Section 5c.103-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 §...

  9. 26 CFR 5c.103-1 - Leases and capital expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Leases and capital expenditures. 5c.103-1 Section 5c.103-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 §...

  10. 26 CFR 1.163-8T - Allocation of interest expense among expenditures (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Allocation of interest expense among expenditures (temporary). 1.163-8T Section 1.163-8T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.163-8T Allocation...

  11. 26 CFR 1.163-8T - Allocation of interest expense among expenditures (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Allocation of interest expense among expenditures (temporary). 1.163-8T Section 1.163-8T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.163-8T Allocation...

  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. Increased resting energy expenditure, fat oxidation, and food intake in patients with highly active antiretroviral therapy-associated lipodystrophy.

    PubMed

    Sutinen, Jussi; Yki-Järvinen, Hannele

    2007-03-01

    Highly active antiretroviral therapy (HAART) is associated with metabolic adverse events such as lipodystrophy in human immunodeficiency virus (HIV)-infected patients. The objective of the present study was to evaluate the effects of HAART-associated lipodystrophy on resting energy expenditure and caloric intake. In this cross-sectional study we compared resting energy expenditure (REE) and energy intake in 30 HAART-treated patients with lipodystrophy (HAART+LD+) with 13 HAART-treated patients without lipodystrophy (HAART+LD-). REE was measured using indirect calorimetry, and energy intake was recorded as a 3-day diary of food intake. REE (5,180+/-160 vs. 4,260+/-150 J/min, P<0.01) and also REE expressed per fat-free mass (86+/-1 vs. 78+/-2 J.kg fat-free mass-1.min-1, P<0.01) were significantly higher in the HAART+LD+ than the HAART+LD- group. Rate of lipid oxidation was significantly higher in the HAART+LD+ than the HAART+LD- group. Total energy and fat intakes were significantly increased in the HAART+LD+ compared with the HAART+LD- group. These results imply that HAART-associated lipodystrophy is associated with increased REE and lipid oxidation and with increased caloric and fat intake.

  14. General Revenue Sharing in St. Louis City and County.

    ERIC Educational Resources Information Center

    Wilkinson, Etta Lou; Barnett, Malcolm Joel

    Unlike typical Federal catergorical grants which are highly specific, General Revenue Sharing grants (GRS) are free of restrictions or conditions. The Missouri Advisory Committee, in viewing the impact of GRS on St. Louis City and County, received evidence regarding: (1) the nature of GRS-funded expenditures; (2) the limits of citizen…

  15. Predicted vs. Actual Resting Energy Expenditure and Activity Coefficients: Post-Gastric Bypass, Lean and Obese Women

    PubMed Central

    Ramirez-Marrero, Farah A.; Edens, Kim L.; Joyner, Michael J.; Curry, Timothy B.

    2015-01-01

    Total Energy Expenditure (TEE) and energy requirements are commonly estimated from equations predicting Resting Energy Expenditure (REE) multiplied by a Physical Activity (PA) coefficient that accounts for both PA energy expenditure and the thermogenic effect of food. PA coefficients based on PA self-reports are a potential source of error that has not been evaluated. Therefore, in this study we compared: 1) the Harris-Benedict (HB), Mifflin-St. Jeor (MSJ), and the Food and Agriculture Organization/World Health Organization/United Nations University (FAO/WHO/UNU) REE equations with REE measured (REE-m) with indirect calorimetry; 2) PA coefficients determined with PA self-reports vs. objectively assessed PA; and 3) TEE estimates in post-Gastric Bypass (GB = 13), lean (LE = 7), and obese (OB = 12) women. REE was measured in the morning after an overnight fast with participants resting supine for 30 min. Self-reported PA was evaluated with a questionnaire and objectively measured with accelerometers worn for 5-7 days. Nutritional intake was evaluated with a food frequency questionnaire. Anthropometry included DEXA, and abdominal CT scans. Eligible GB had surgery ≥ 12 months before the study, and had ≥ 10 kg of body weight loss. All participants were 18-45 years of age, able to engage in ambulatory activities, and not taking part in exercise training programs. One-way ANOVA was used to detect differences in REE and TEE. Accuracy of REE prediction equations were determined by cases within 10% of REE-m, and agreement analyses. REE predictions were not different than REE-m, but agreements were better with HB and MSJ, particularly in the GB and LE groups. Discrepancies in the PA coefficients determined with self-report vs. objectively assessed PA resulted in TEE overestimates (approximately 200-300 Kcal/day) using HB and MSJ equations. FAO/WHO/UNU overestimated TEE in all groups regardless of the PA assessment method (approximately 300-900 kcal/day). These results

  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. Validation of five minimally obstructive methods to estimate physical activity energy expenditure in young adults in semi-standardized settings.

    PubMed

    Schneller, Mikkel B; Pedersen, Mogens T; Gupta, Nidhi; Aadahl, Mette; Holtermann, Andreas

    2015-03-13

    We compared the accuracy of five objective methods, including two newly developed methods combining accelerometry and activity type recognition (Acti4), against indirect calorimetry, to estimate total energy expenditure (EE) of different activities in semi-standardized settings. Fourteen participants performed a standardized and semi-standardized protocol including seven daily life activity types, while having their EE measured by indirect calorimetry. Simultaneously, physical activity was quantified by an ActivPAL3, two ActiGraph GT3X+'s and an Actiheart. EE was estimated by the standard ActivPAL3 software (ActivPAL), ActiGraph GT3X+ (ActiGraph) and Actiheart (Actiheart), and by a combination of activity type recognition via Acti4 software and activity counts per minute (CPM) of either a hip- or thigh-worn ActiGraph GT3X+ (AGhip + Acti4 and AGthigh + Acti4). At group level, estimated physical activities EE by Actiheart (MSE = 2.05) and AGthigh + Acti4 (MSE = 0.25) were not significantly different from measured EE by indirect calorimetry, while significantly underestimated by ActiGraph, ActivPAL and AGhip + Acti4. AGthigh + Acti4 and Actiheart explained 77% and 45%, of the individual variations in measured physical activity EE by indirect calorimetry, respectively. This study concludes that combining accelerometer data from a thigh-worn ActiGraph GT3X+ with activity type recognition improved the accuracy of activity specific EE estimation against indirect calorimetry in semi-standardized settings compared to previously validated methods using CPM only.

  18. 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)

  19. 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…

  20. Smoke-free law did not affect revenue from gaming in Delaware

    PubMed Central

    Mandel, L; Alamar, B; Glantz, S

    2005-01-01

    Methods: Linear regression of gaming revenue and average revenue per machine on a public policy variable, time, while controlling for economic activity and seasonal effects. Results: The linear regression showed that the smoke-free law was associated with no effect on total revenue or average revenue per machine. Conclusion: Smoke-free laws are associated with no change in gaming revenue. PMID:15735294

  1. Capital expenditures and the availability of funds.

    PubMed

    Muller, C; Worthington, P N; Allen, G

    1975-01-01

    Data on capital expenditures and the availability of funds assembled from the annual financial and service records of 42 short-term voluntary hospitals in New York City over two decades were used to analyze the behavior of annual capital expenditures on building and equipment assets. Desired expenditures on capital as a factor of production are viewed as being the result of changes in anticipated output and of the substitution of capital for labor. Actual capital expenditures in each year also reflect the availability of flows of nonoperating revenues and the completion of capital programs initiated in previous years. Nonoperating revenues include philanthropy and earnings on financial assets as principal sources. A monetary revenue series, adjusted for changes in hospital charges, was used to measure output and thus to seperate the effects of demand for hospital services and supply of funds on investment behavior. The data were approached as annual aggregates for 42 hospitals over the years 1946-1966 and as annual hospital averages for teaching and nonteaching hospitals over the same period. In both approaches four causal factors-output, substitution, the flow of nonoperating revenues, and a distributed lag-explained about 95 per cent of the sample variance of capital expenditures. Allowing for available funds reduced the average time required for 95 per cent completion of a capital adjustment from 7 to 3 years. Responsiveness of hospitals to these economic variables suggests that socially desired investment can be attained by (a) "monetizing" needs of groups now underserved; (b) improving availability of funds if used for acceptable public purposes; and (c) including consumers in determining institutional and regional priorities.

  2. Energy expenditure of Gambian women during peak agricultural activity measured by the doubly-labelled water method.

    PubMed

    Singh, J; Prentice, A M; Diaz, E; Coward, W A; Ashford, J; Sawyer, M; Whitehead, R G

    1989-09-01

    The doubly-labelled water (2H218O) method was used to measure total energy expenditure (TEE) in ten non-pregnant, non-lactating (NPNL), six pregnant (P) and fourteen lactating (L) women in a rural Gambian community. Measurements were made on free-living subjects at a period of peak energetic stress when high agricultural work loads coincided with a hungary season to induce moderately severe negative energy balance. TEE averaged 10.42 (SD 2.08) MJ/d, equivalent to 1.95 (SD 0.38) times resting metabolic rate (RMR). The energy cost of physical activity plus thermogenesis, derived as TEE-RMR, averaged 4.94 (SD 1.96) MJ/d. Expressed per kg body-weight (103 kJ/kg per d) this component of expenditure was 2.5 times greater than comparative values from inactive, affluent women studied previously (39 kJ/kg per d). Estimated energy intake (EI) in a subset of the women (n 13) was only 4.80 (SD 1.58) MJ/d, yielding an apparent deficit of 6.08 MJ/d between EI and TEE. Weight changes suggested that endogenous fat oxidation accounted for only about 0.85 MJ/d, leaving an unexplained difference of over 5 MJ/d. Critical analysis of possible errors suggests that the new doubly-labelled water method has provided the most reliable estimates and that the estimates of EI were substantially in error. This finding has important consequences for other food intake studies.

  3. 45 CFR 263.4 - When do educational expenditures count?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false When do educational expenditures count? 263.4... EXPENDITURES OF STATE AND FEDERAL TANF FUNDS What Rules Apply to a State's Maintenance of Effort? § 263.4 When do educational expenditures count? (a) Expenditures for educational activities or services count...

  4. 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.

  5. 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…

  6. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... thereunder), no deduction shall be allowed under section 166 (relating to bad debts) or section 165(g... appears that the bad debt was incurred to or purchased by, or the worthless security was acquired by, the... has been active in the party no bad debt deduction will be allowed with respect to the loan....

  8. Energy expenditure through physical activity in a population of community-dwelling Brazilian elderly: cross-sectional evidences from the Bambuí Cohort Study of Aging.

    PubMed

    Ramalho, Juciany Rodrigues de Oliveira; Lima-Costa, Maria Fernanda; Firmo, Josélia O A; Peixoto, Sérgio Viana

    2011-01-01

    The aim of this study was to estimate physical activity energy expenditure among older adults. The study comprised 1,585 residents in Bambuí, Minas Gerais State, Brazil, aged > 60 years (91% of the town's total elderly), and examined the frequency and duration of 23 types of physical activity among them. Median energy expenditure was 975 MET.min/week (1,195.8 among men and 803.1 among women), declining significantly with age in both sexes. The prevalence of sedentary lifestyles (< 450 MET.min/week) was 31.2%. Unhurried walking accounted for about 1/3 of total energy expenditure. Multivariate analysis based on ordinal logistic regression showed inverse associations between energy expenditure and age and hospitalizations in both sexes. Among men, inverse associations were observed with smoking, number of chronic diseases and number of medical appointments. These results emphasize the need for effective strategies to increase physical activity in older elderly, and underscore the high prevalence of walking in this group.

  9. Energy expenditure in caving.

    PubMed

    Antoni, Giorgia; Marini, Elisabetta; Curreli, Nicoletta; Tuveri, Valerio; Comandini, Ornella; Cabras, Stefano; Gabba, Silvia; Madeddu, Clelia; Crisafulli, Antonio; Rinaldi, Andrea C

    2017-01-01

    The aim of this study was to determine the energy expenditure of a group of cavers of both genders and different ages and experience during a 10 hour subterranean exploration, using portable metabolimeters. The impact of caving activity on body composition and hydration were also assessed through bioelectrical impedance, and nutritional habits of cavers surveyed. During cave activity, measured total energy expenditure (TEE) was in the range 225-287 kcal/h for women-men (MET = 4.1), respectively; subjects had an energy intake from food in the range 1000-1200 kcal, thus inadequate to restore lost calories. Bayesian statistical analysis estimated the effect of predictive variables on TEE, revealing that experienced subjects had a 5% lower TEE than the less skilled ones and that women required a comparatively larger energy expenditure than men to perform the same task. BIVA (bioelectrical impedance vector analysis) showed that subjects were within the range of normal hydration before and after cave activity, but bioelectrical changes indicated a reduction of extracellular water in men, which might result in hypo-osmolal dehydration in the case of prolonged underground exercise. All these facts should be considered when planning cave explorations, preparing training programs for subjects practising caving, and optimizing a diet for cavers. Further, information gathered through this study could be of value to reduce accidents in caves related to increase in fatigue.

  10. Energy expenditure in caving

    PubMed Central

    Antoni, Giorgia; Marini, Elisabetta; Curreli, Nicoletta; Tuveri, Valerio; Comandini, Ornella; Cabras, Stefano; Gabba, Silvia; Madeddu, Clelia; Crisafulli, Antonio

    2017-01-01

    The aim of this study was to determine the energy expenditure of a group of cavers of both genders and different ages and experience during a 10 hour subterranean exploration, using portable metabolimeters. The impact of caving activity on body composition and hydration were also assessed through bioelectrical impedance, and nutritional habits of cavers surveyed. During cave activity, measured total energy expenditure (TEE) was in the range 225–287 kcal/h for women-men (MET = 4.1), respectively; subjects had an energy intake from food in the range 1000–1200 kcal, thus inadequate to restore lost calories. Bayesian statistical analysis estimated the effect of predictive variables on TEE, revealing that experienced subjects had a 5% lower TEE than the less skilled ones and that women required a comparatively larger energy expenditure than men to perform the same task. BIVA (bioelectrical impedance vector analysis) showed that subjects were within the range of normal hydration before and after cave activity, but bioelectrical changes indicated a reduction of extracellular water in men, which might result in hypo-osmolal dehydration in the case of prolonged underground exercise. All these facts should be considered when planning cave explorations, preparing training programs for subjects practising caving, and optimizing a diet for cavers. Further, information gathered through this study could be of value to reduce accidents in caves related to increase in fatigue. PMID:28158208

  11. 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…

  12. A comparison of energy expenditure estimates from the Actiheart and Actical physical activity monitors during low intensity activities, walking, and jogging.

    PubMed

    Spierer, David K; Hagins, Marshall; Rundle, Andrew; Pappas, Evangelos

    2011-04-01

    Combining accelerometry with heart rate monitoring has been suggested to improve energy estimates, however, it remains unclear whether the single, currently existing commercially available device combining these data streams (Actiheart) provides improved energy estimates compared to simpler and less expensive accelerometry-only devices. The purpose of this study was to compare the validity of the heart rate (HR), accelerometry (ACC), and combined ACC/HR estimates of the Actiheart to the ACC estimates of the Actical during low and moderate intensity activities. Twenty-seven participants (mean age 26.3 ± 7.3) wore an Actical, Actiheart and indirect calorimeter (K4b(2)) while performing card playing, sweeping, lifting weights, walking and jogging activities. All estimates tended to underestimate energy, sometimes by substantial amounts. Viewed across all activities studied, there was no significant difference in the ability of the waist-mounted Actical and torso-mounted Actiheart (ACC, HR, ACC/HR) estimates to predict energy expenditure. However, the Actiheart provided significantly better estimates than the Actical for the activities in which acceleration of the pelvis is not closely related to energy expenditure (card playing, sweeping, lifting weights) and the Actical provided significantly better estimates for level walking and level jogging. Similar to a previous study, the ACC component of the Actiheart was found to be the weakest predictor of energy suggesting it may be responsible for the failure of the combined ACC/HR estimate to equal or better the estimates derived solely from a waist mounted ACC device.

  13. Revenue cycle management.

    PubMed

    Manley, Ray; Satiani, Bhagwan

    2009-11-01

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

  14. The metabolic ER stress sensor IRE1α suppresses alternative activation of macrophages and impairs energy expenditure in obesity.

    PubMed

    Shan, Bo; Wang, Xiaoxia; Wu, Ying; Xu, Chi; Xia, Zhixiong; Dai, Jianli; Shao, Mengle; Zhao, Feng; He, Shengqi; Yang, Liu; Zhang, Mingliang; Nan, Fajun; Li, Jia; Liu, Jianmiao; Liu, Jianfeng; Jia, Weiping; Qiu, Yifu; Song, Baoliang; Han, Jing-Dong J; Rui, Liangyou; Duan, Sheng-Zhong; Liu, Yong

    2017-03-27

    Obesity is associated with metabolic inflammation and endoplasmic reticulum (ER) stress, both of which promote metabolic disease progression. Adipose tissue macrophages (ATMs) are key players orchestrating metabolic inflammation, and ER stress enhances macrophage activation. However, whether ER stress pathways underlie ATM regulation of energy homeostasis remains unclear. Here, we identified inositol-requiring enzyme 1α (IRE1α) as a critical switch governing M1-M2 macrophage polarization and energy balance. Myeloid-specific IRE1α abrogation in Ern1(f/f); Lyz2-Cre mice largely reversed high-fat diet (HFD)-induced M1-M2 imbalance in white adipose tissue (WAT) and blocked HFD-induced obesity, insulin resistance, hyperlipidemia and hepatic steatosis. Brown adipose tissue (BAT) activity, WAT browning and energy expenditure were significantly higher in Ern1(f/f); Lyz2-Cre mice. Furthermore, IRE1α ablation augmented M2 polarization of macrophages in a cell-autonomous manner. Thus, IRE1α senses protein unfolding and metabolic and immunological states, and consequently guides ATM polarization. The macrophage IRE1α pathway drives obesity and metabolic syndrome through impairing BAT activity and WAT browning.

  15. Control of energy expenditure in humans.

    PubMed

    Westerterp, K R

    2017-03-01

    Energy expenditure is determined by body size and body composition and by food intake and physical activity. Body size and body composition are the determinants of resting energy expenditure. Higher weight results in higher energy requirement through a higher resting requirement because of a higher maintenance cost of a larger body. Activity-induced energy expenditure is the most variable component of total energy expenditure. Smaller and leaner subjects generally move more as activity energy expenditure in larger subjects is not higher in proportion to the cost of moving with a higher body weight. Food intake induces changes in energy expenditure as a function of changes in body size and body composition. In addition, energy restriction induces an adaptive reduction of energy expenditure through a lowering of tissue metabolism and a reduction of body movement. An exercise-induced increase in activity expenditure is a function of the training status. In untrained subjects, exercise induces a larger increase in total energy expenditure than can be attributed to the energy cost of a training program. Trained subjects have a higher performance at the same expenditure through a higher exercise economy.

  16. A random forest classifier for the prediction of energy expenditure and type of physical activity from wrist and hip accelerometers.

    PubMed

    Ellis, Katherine; Kerr, Jacqueline; Godbole, Suneeta; Lanckriet, Gert; Wing, David; Marshall, Simon

    2014-11-01

    Wrist accelerometers are being used in population level surveillance of physical activity (PA) but more research is needed to evaluate their validity for correctly classifying types of PA behavior and predicting energy expenditure (EE). In this study we compare accelerometers worn on the wrist and hip, and the added value of heart rate (HR) data, for predicting PA type and EE using machine learning. Forty adults performed locomotion and household activities in a lab setting while wearing three ActiGraph GT3X+ accelerometers (left hip, right hip, non-dominant wrist) and a HR monitor (Polar RS400). Participants also wore a portable indirect calorimeter (COSMED K4b2), from which EE and metabolic equivalents (METs) were computed for each minute. We developed two predictive models: a random forest classifier to predict activity type and a random forest of regression trees to estimate METs. Predictions were evaluated using leave-one-user-out cross-validation. The hip accelerometer obtained an average accuracy of 92.3% in predicting four activity types (household, stairs, walking, running), while the wrist accelerometer obtained an average accuracy of 87.5%. Across all 8 activities combined (laundry, window washing, dusting, dishes, sweeping, stairs, walking, running), the hip and wrist accelerometers obtained average accuracies of 70.2% and 80.2% respectively. Predicting METs using the hip or wrist devices alone obtained root mean square errors (rMSE) of 1.09 and 1.00 METs per 6 min bout, respectively. Including HR data improved MET estimation, but did not significantly improve activity type classification. These results demonstrate the validity of random forest classification and regression forests for PA type and MET prediction using accelerometers. The wrist accelerometer proved more useful in predicting activities with significant arm movement, while the hip accelerometer was superior for predicting locomotion and estimating EE.

  17. A random forest classifier for the prediction of energy expenditure and type of physical activity from wrist and hip accelerometers

    PubMed Central

    Ellis, Katherine; Kerr, Jacqueline; Godbole, Suneeta; Lanckriet, Gert; Wing, David; Marshall, Simon

    2015-01-01

    Wrist accelerometers are being used in population level surveillance of physical activity (PA) but more research is needed to evaluate their validity for correctly classifying types of PA behavior and predicting energy expenditure (EE). In this study we compare accelerometers worn on the wrist and hip, and the added value of heart rate (HR) data, for predicting PA type and EE using machine learning. Forty adults performed locomotion and household activities in a lab setting while wearing three ActiGraph GT3X+ accelerometers (left hip, right hip, non-dominant wrist) and a HR monitor (Polar RS400). Participants also wore a portable indirect calorimeter (COSMED K4b2), from which EE and metabolic equivalents (METs) were computed for each minute. We developed two predictive models: a random forest classifier to predict activity type and a random forest of regression trees to estimate METs. Predictions were evaluated using leave-one-user-out cross-validation. The hip accelerometer obtained an average accuracy of 92.3% in predicting four activity types (household, stairs, walking, running), while the wrist accelerometer obtained an average accuracy of 87.5%. Across all 8 activities combined (laundry, window washing, dusting, dishes, sweeping, stairs, walking, running), the hip and wrist accelerometers obtained average accuracies of 70.2% and 80.2% respectively. Predicting METs using the hip or wrist devices alone obtained root mean square errors (rMSE) of 1.09 and 1.00 METs per 6-minute bout, respectively. Including HR data improved MET estimation, but did not significantly improve activity type classification. These results demonstrate the validity of random forest classification and regression forests for PA type and MET prediction using accelerometers. The wrist accelerometer proved more useful in predicting activities with significant arm movement, while the hip accelerometer was superior for predicting locomotion and estimating EE. PMID:25340969

  18. 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…

  19. The human dimensions of international debt.

    PubMed

    Logie, D

    1993-01-01

    The burden of international debt in Latin America and Africa has caused serious health damage during the 1980s. It has been responsible for the deaths of many thousands of young children in the developing world. Despite efforts to solve the problem, debt will probably persist into the next century, draining the life-blood of poor countries. Reasons are discussed as to why doctors should take an active part in opposing the policies of the major financial institutions responsible for the reverse flow of capital from South to North.

  20. Understanding the impact of eliminating user fees: utilization and catastrophic health expenditures in Uganda.

    PubMed

    Xu, Ke; Evans, David B; Kadama, Patrick; Nabyonga, Juliet; Ogwal, Peter Ogwang; Nabukhonzo, Pamela; Aguilar, Ana Mylena

    2006-02-01

    There is currently considerable discussion between governments, international agencies, bilateral donors and advocacy groups on whether user fees levied at government health facilities in poor countries should be abolished. It is claimed that this would lead to greater access for the poor and reduce the risks of catastrophic health expenditures if all other factors remained constant, though other factors rarely remain constant in practice. Accordingly, it is important to understand what has actually happened when user fees have been abolished, and why. All fees at first level government health facilities in Uganda were removed in March 2001. This study explores the impact on health service utilization and catastrophic health expenditures using data from National Household Surveys undertaken in 1997, 2000 and 2003. Utilization increased for the non-poor, but at a lower rate than it had in the period immediately before fees were abolished. Utilization among the poor increased much more rapidly after the abolition of fees than beforehand. Unexpectedly, the incidence of catastrophic health expenditure among the poor did not fall. The most likely explanation is that frequent unavailability of drugs at government facilities after 2001 forced patients to purchase from private pharmacies. Informal payments to health workers may also have increased to offset the lost revenue from fees. Countries thinking of removing user charges should first examine what types of activities and inputs at the facility level are funded from the revenue collected by fees, and then develop mechanisms to ensure that these activities can be sustained subsequently.

  1. 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.

  2. 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

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 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....

  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. 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

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 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....

  7. 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...

  8. 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...

  9. Validating Accelerometry as a Measure of Physical Activity and Energy Expenditure in Chronic Stroke

    PubMed Central

    Serra, Monica C.; Balraj, Elizabeth; DiSanzo, Beth L.; Ivey, Frederick M.; Hafer-Macko, Charlene E.; Treuth, Margarita S.; Ryan, Alice S.

    2016-01-01

    Background Accelerometers can objectively measure steps taken per day in individuals without gait deficits, but accelerometers also have the ability to estimate frequency, intensity, and duration of physical activity. However, thresholds to distinguish varying levels of activity intensity using the Actical brand accelerometer are standardized only for the general population and may underestimate intensity in stroke. Objective To derive Actical activity count thresholds specific to stroke disability for use in more accurately gauging time spent at differing activity levels. Methods Men (n=18) and women (n=10) with chronic hemiparetic gait (4±2 years latency, 43% Caucasian, 56% African American, ages of 47–83 yrs, BMI 19 – 48 kg/m2) participated in the study. Actical accelerometers were placed on the non-paretic hip to obtain accelerometry counts during eight activities of varying intensity: 1) watching TV; 2) seated stretching; 3) standing stretching; 4) floor sweeping; 5) stepping in place; 6) over-ground walking; 7) lower speed treadmill walking (1.0 mph at 4% incline); and 8) higher speed treadmill walking (2.0 mph at 4% incline). Simultaneous portable monitoring (Cosmed K4b2) enabled quantification of energy cost for each activity in metabolic equivalents (METs, or oxygen consumption in multiples of resting level). Measurements were obtained for 10 min of standard rest and 5 minutes during each of the eight activities. Results Regression analysis yielded the following new stroke-specific Actical minimum thresholds: 125 counts per minute (cpm) for sedentary/light activity, 667 cpm for light/moderate activity, and 1546 cpm for moderate/vigorous activity. Conclusion Our revised cut-points better reflect activity levels after stroke and suggest significantly lower thresholds relative to those observed for the general population of healthy individuals. We conclude that the standard, commonly applied Actical thresholds are inappropriate for this unique population

  10. Physical activity and energy expenditure: findings from the Ibadan Pregnant Women's Survey.

    PubMed

    Adeniyi, Ade F; Ogwumike, Omoyemi O

    2014-06-01

    Physical activity, if there are no medical caveats, is beneficial to all people including pregnant women. This study examined the level of physical activity in a group of pregnant Nigerian women. Pregnancy Physical Activity Questionnaire was used to assess the physical activity of 453 pregnant women. The mean age of participants was 30.89 +/- 4.44 years, 222 (49.0%) were sedentary, and only 46 (10.2%) presented with moderate activity level. The highest amount of energy (75.9 MET-h x wk(-1)) was expended on household activities. Women in the third trimester of pregnancy had more than three times the risk of being sedentary (OR = 3.26, 95% CI = 2.11-4.56) but the risk reduced by 58% in gravid > or = 5 women. Most of the pregnant women recorded physical activity that was lower than the recommended level, which could lead to unfavourable health outcomes for mother and child. Efforts to promote physical activity in pregnant women in this environment are desirable.

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. Debt trajectories and mental health.

    PubMed

    Hojman, Daniel A; Miranda, Álvaro; Ruiz-Tagle, Jaime

    2016-10-01

    In the last few decades, there was a marked increase in consumer debt in the United States, Latin America and other emerging countries, spurring a debate about the real costs and benefits of household credit. Using a unique longitudinal dataset with detailed health and balance sheet information from a large sample of 10,900 Chilean households we study the relationship between debt trajectories in a three-year time window and mental health. We find that depressive symptoms are higher for those who have been persistently over-indebted, followed by those who transit from moderate to high debt levels. We also find that those who transition from over-indebtedness to moderate debt levels have no additional depressive symptoms compared to those with trajectories of moderate debt throughout (never over-indebted). This suggests that the debt-related contribution to depressive symptoms vanishes as debt levels fall. The association between debt and depressive symptoms seems to be driven by non-mortgage debt -primarily consumer credit- or late mortgage payments; secured debt (secured by collateral) per se is not associated with depressive symptoms. Policy interventions to reduce the negative association of over-indebtedness on mental health are discussed.

  16. 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.…

  17. Evaluations of Actiheart, IDEEA® and RT3 monitors for estimating activity energy expenditure in free-living women.

    PubMed

    Löf, Marie; Henriksson, Hanna; Forsum, Elisabet

    2013-01-01

    Activity energy expenditure (AEE) during free-living conditions can be assessed using devices based on different principles. To make proper comparisons of different devices' capacities to assess AEE, they should be evaluated in the same population. Thus, in the present study we evaluated, in the same group of subjects, the ability of three devices to assess AEE in groups and individuals during free-living conditions. In twenty women, AEE was assessed using RT3 (three-axial accelerometry) (AEERT3), Actiheart (a combination of heart rate and accelerometry) (AEEActi) and IDEEA (a multi-accelerometer system) (AEEIDEEA). Reference AEE (AEEref) was assessed using the doubly labelled water method and indirect calorimetry. Average AEEActi was 5760 kJ per 24 h and not significantly different from AEEref (5020 kJ per 24 h). On average, AEERT3 and AEEIDEEA were 2010 and 1750 kJ per 24 h lower than AEEref, respectively (P < 0·001). The limits of agreement (± 2 sd) were 2940 (Actiheart), 1820 (RT3) and 2650 (IDEEA) kJ per 24 h. The variance for AEERT3 was lower than for AEEActi (P = 0·006). The RT3 classified 60 % of the women in the correct activity category while the corresponding value for IDEEA and Actiheart was 30 %. In conclusion, the Actiheart may be useful for groups and the RT3 for individuals while the IDEEA requires further development. The results are likely to be relevant for a large proportion of Western women of reproductive age and demonstrate that the procedure selected to assess physical activity can greatly influence the possibilities to uncover important aspects regarding interactions between physical activity, diet and health.

  18. Grains of paradise (Aframomum melegueta) extract activates brown adipose tissue and increases whole-body energy expenditure in men.

    PubMed

    Sugita, Jun; Yoneshiro, Takeshi; Hatano, Takuya; Aita, Sayuri; Ikemoto, Takeshi; Uchiwa, Hideyo; Iwanaga, Toshihiko; Kameya, Toshimitsu; Kawai, Yuko; Saito, Masayuki

    2013-08-01

    Brown adipose tissue (BAT) is responsible for cold- and diet-induced thermogenesis, and thereby contributes to the control of whole-body energy expenditure (EE) and body fat content. BAT activity can be assessed by fluoro-2-deoxyglucose (FDG)-positron emission tomography (PET) in human subjects. Grains of paradise (GP, Aframomum melegueta), a species of the ginger family, contain pungent, aromatic ketones such as 6-paradol, 6-gingerol and 6-shogaol. An alcohol extract of GP seeds and 6-paradol are known to activate BAT thermogenesis in small rodents. The present study aimed to examine the effects of the GP extract on whole-body EE and to analyse its relation to BAT activity in men. A total of nineteen healthy male volunteers aged 20-32 years underwent FDG-PET after 2 h of exposure to cold at 19°C with light clothing. A total of twelve subjects showed marked FDG uptake into the adipose tissue of the supraclavicular and paraspinal regions (BAT positive). The remaining seven showed no detectable uptake (BAT negative). Within 4 weeks after the FDG-PET examination, whole-body EE was measured at 27°C before and after oral ingestion of GP extract (40 mg) in a single-blind, randomised, placebo-controlled, crossover design. The resting EE of the BAT-positive group did not differ from that of the BAT-negative group. After GP extract ingestion, the EE of the BAT-positive group increased within 2 h to a significantly greater (P<0·01) level than that of the BAT-negative group. Placebo ingestion produced no significant change in EE. These results suggest that oral ingestion of GP extract increases whole-body EE through the activation of BAT in human subjects.

  19. 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...

  20. 32 CFR 701.50 - Effect of the Debt Collection Act of 1982.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... 3717. DON activities should verify the current interest rate with respective finance and accounting... activities may submit the debt to respective finance and accounting offices for collection....

  1. 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.

  2. Physical Activity, Energy Expenditure, and Defense of Body Weight in Melanocortin 4 Receptor-Deficient Male Rats

    PubMed Central

    Almundarij, Tariq I.; Smyers, Mark E.; Spriggs, Addison; Heemstra, Lydia A.; Beltz, Lisa; Dyne, Eric; Ridenour, Caitlyn; Novak, Colleen M.

    2016-01-01

    Melanocortin 4 receptor (MC4R) variants contribute to human obesity, and rats lacking functional MC4R (Mc4rK314X/K314X) are obese. We investigated the hypothesis that low energy expenditure (EE) and physical activity contribute to this obese phenotype in male rats, and determined whether lack of functional MC4R conferred protection from weight loss during 50% calorie restriction. Though Mc4rK314X/K314X rats showed low brown adipose Ucp1 expression and were less physically active than rats heterozygous for the mutation (Mc4r+/K314X) or wild-type (Mc4r+/+) rats, we found no evidence of lowered EE in Mc4rK314X/K314X rats once body weight was taken into account using covariance. Mc4rK314X/K314X rats had a significantly higher respiratory exchange ratio. Compared to Mc4r+/+ rats, Mc4rK314X/K314X and Mc4r+/K314X rats lost less lean mass during calorie restriction, and less body mass when baseline weight was accounted for. Limited regional overexpression of Mc3r was found in the hypothalamus. Although lower physical activity levels in rats with nonfunctional MC4R did not result in lower total EE during free-fed conditions, rats lacking one or two functional copies of Mc4r showed conservation of mass, particularly lean mass, during energy restriction. This suggests that variants affecting MC4R function may contribute to individual differences in the metabolic response to food restriction. PMID:27886210

  3. 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.

  4. Effects of an acute bout of aerobic exercise on immediate and subsequent three-day food intake and energy expenditure in active and inactive men.

    PubMed

    Rocha, Joel; Paxman, Jenny; Dalton, Caroline; Winter, Edward; Broom, David

    2013-12-01

    This study examined the effects of an acute bout of low-intensity cycling on food intake and energy expenditure over four days. Thirty healthy, active (n=15) and inactive (n=15) men completed two conditions (exercise and control), in a randomised crossover fashion. The exercise experimental day involved cycling for one hour at an intensity equivalent to 50% of maximum oxygen uptake and two hours of rest. The control condition comprised three hours of rest. Participants arrived at the laboratory fasted overnight; breakfast was standardised and an ad libitum pasta lunch was consumed on each experimental day. Participants kept a food diary and wore an Actiheart to estimate energy intake and expenditure for the remainder of the experimental days and over the subsequent 3 days. Ad libitum lunch energy intake did not differ between conditions (p=0.32, d=0.18) or groups (p=0.43, d=0.27). Energy intake in the active group was greater on the exercise experimental day than on the control experimental day (mean difference=2070 kJ; 95% CI 397 to 3743 kJ, p=0.024, d=0.56) while in the inactive group it was increased on only the third day after exercise (mean difference=2225 kJ; 95% CI 414 to 4036 kJ, p=0.024, d=0.80). There was only a group effect (p=0.032, d=0.89) for free-living energy expenditure, indicating that active participants expended more energy than inactive over this period. Acute low-intensity exercise did not affect energy intake at the meal immediately after exercise, but induces an acute (within the experimental day) and delayed (third day after the experimental day) increase in energy intake in active and inactive participants, respectively with no compensatory changes to daily energy expenditure. These results suggest that active individuals compensate for an acute exercise-induced energy deficit quicker than inactive individuals.

  5. Physical Activity, Energy Expenditure, Nutritional Habits, Quality of Sleep and Stress Levels in Shift-Working Health Care Personnel

    PubMed Central

    Vogt, Lena Johanna; Gärtner, Simone; Hannich, Hans Joachim; Steveling, Antje; Lerch, Markus M.

    2017-01-01

    Background Among health care personnel working regular hours or rotating shifts can affect parameters of general health and nutrition. We have investigated physical activity, sleep quality, metabolic activity and stress levels in health care workers from both groups. Methods We prospectively recruited 46 volunteer participants from the workforce of a University Medical Department of which 23 worked in rotating shifts (all nursing) and 21 non-shift regular hours (10 nursing, 13 clerical staff). All were investigated over 7 days by multisensory accelerometer (SenseWear Bodymedia® armband) and kept a detailed food diary. Physical activity and resting energy expenditure (REE) were measured in metabolic equivalents of task (METs). Quality of sleep was assessed as Pittsburgh Sleeping Quality Index and stress load using the Trier Inventory for Chronic Stress questionnaire (TICS). Results No significant differences were found for overall physical activity, steps per minute, time of exceeding the 3 METs level or sleep quality. A significant difference for physical activity during working hours was found between shift-workers vs. non-shift-workers (p<0.01) and for shift-working nurses (median = 2.1 METs SE = 0.1) vs. non-shift-working clerical personnel (median = 1.5 METs SE = 0.07, p<0.05). Non-shift-working nurses had a significantly lower REE than the other groups (p<0.05). The proportion of fat in the diet was significantly higher (p<0.05) in the office worker group (median = 42% SE = 1.2) whereas shift-working nurses consumed significantly more carbohydrates (median = 46% SE = 1.4) than clerical staff (median = 41% SE = 1.7). Stress assessment by TICS confirmed a significantly higher level of social overload in the shift working group (p<0.05). Conclusion In this prospective cohort study shift-working had no influence on overall physical activity. Lower physical activity during working hours appears to be compensated for during off-hours. Differences in nutritional

  6. 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

  7. 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.

  8. 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…

  9. 26 CFR 1.1001-3T - Modifications of debt instruments (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Modifications of debt instruments (temporary.../applicability date. This Example 9 applies to modifications occurring on or after July 6, 2011. (d) Example 10...)(4)(iv)(B) applies to modifications occurring on or after July 6, 2011. (e)(4)(v) through...

  10. 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...

  11. 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...

  12. Revenue cycle management: part I.

    PubMed

    Crew, Matt

    2006-01-01

    The revenue cycle starts long before a patient is seen and continues until a claim is completely resolved. Each step in the revenue cycle must be clearly defined and easy to follow. Use of various tools such as templates, forms, reports, spreadsheets, and components of your practice management system will help to provide the consistency you need for profitable revenue cycle management.

  13. 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.

  14. 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...

  15. 26 CFR 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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. Under... connection with the rehabilitation of a unit of railroad rolling stock (as defined in paragraph (b)(2)...

  16. 26 CFR 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Expenditures in connection with certain railroad... Expenditures in connection with certain railroad rolling stock. (a) Allowance of deduction—(1) Election. Under... connection with the rehabilitation of a unit of railroad rolling stock (as defined in paragraph (b)(2)...

  17. 26 CFR 1.182-1 - Expenditures by farmers for clearing land; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 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...

  18. 26 CFR 1.162-14 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Expenditures for advertising or promotion of... and Corporations § 1.162-14 Expenditures for advertising or promotion of good will. A corporation... the promotion of good will which may be regarded as capital investments, may not deduct...

  19. 26 CFR 1.263(b)-1 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Expenditures for advertising or promotion of... 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 under the provisions...

  20. 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...

  1. 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... (continued) § 1.175-2 Definition of soil and water conservation expenditures. (a) Expenditures treated as a... of soil or water conservation in respect of land used in farming, or for the prevention of erosion...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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,...

  7. 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....

  8. 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....

  9. 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....

  10. 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....

  11. 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....

  12. 26 CFR 1.263(a)-1 - Capital expenditures; In general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Capital expenditures; In general. 1.263(a)-1...) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263(a)-1 Capital expenditures; In general.... Amounts paid or incurred for incidental repairs and maintenance of property are not capital...

  13. 77 FR 18145 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-27

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Guidance Regarding Deduction and Capitalization of Expenditures..., and 263, providing guidance on the deduction and capitalization of expenditures related to...

  14. 77 FR 18687 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-28

    ... Expenditures Related to Tangible Property: Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... deduction and capitalization of expenditures related to tangible property. DATES: Effective Date: March 28... (d) to read as follows: Sec. 1.263(a)-6T Election to deduct or capitalize certain...

  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

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Expenditures relating to disposal of coal or... 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, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expenditures relating to disposal of coal or... 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 1.272-1 - 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...

  19. 26 CFR 1.162-14 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... good will. 1.162-14 Section 1.162-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.162-14 Expenditures for advertising or promotion of good will. A corporation... the promotion of good will which may be regarded as capital investments, may not deduct...

  20. 26 CFR 1.162-14 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... good will. 1.162-14 Section 1.162-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.162-14 Expenditures for advertising or promotion of good will. A corporation... the promotion of good will which may be regarded as capital investments, may not deduct...

  1. 26 CFR 1.162-14 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... good will. 1.162-14 Section 1.162-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.162-14 Expenditures for advertising or promotion of good will. A corporation... the promotion of good will which may be regarded as capital investments, may not deduct...

  2. 26 CFR 1.162-14 - Expenditures for advertising or promotion of good will.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... good will. 1.162-14 Section 1.162-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... and Corporations § 1.162-14 Expenditures for advertising or promotion of good will. A corporation... the promotion of good will which may be regarded as capital investments, may not deduct...

  3. Economic Analysis of Quarterly Household Expenditures on Apparel.

    ERIC Educational Resources Information Center

    Norum, Pamela S.

    1989-01-01

    The effects of various socioeconomic and demographic variables on household expenditures for clothing were examined. Income, the age and sex composition of the household, marital status, education, occupation, and sewing activity were found to affect apparel expenditures significantly. (JOW)

  4. 75 FR 68956 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-10

    ... collection procedures. The interim final rule includes procedures for collection of debts through salary... be referred to debt collection centers for collection. \\7\\ 31 CFR chapter IX. 2. Subpart B, Salary... employees and former FHFA employees who are employed by other agencies by salary offset, that is,...

  5. 75 FR 42662 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-22

    .... This proposed rule would add salary offset and administrative wage garnishment to the collection... also provide for the collection of debts via salary offset and the use of administrative wage garnishment. Salary offset is the collection of debt owed by a Federal employee by withholding up to...

  6. 45 CFR 263.4 - When do educational expenditures count?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 2 2011-10-01 2011-10-01 false When do educational expenditures count? 263.4... do educational expenditures count? (a) Expenditures for educational activities or services count if... educational services or activities provided through the public education system do not count unless they...

  7. The mechanisms causing extinction debts.

    PubMed

    Hylander, Kristoffer; Ehrlén, Johan

    2013-06-01

    Extinction debts can result from many types of habitat changes involving mechanisms other than metapopulation processes. This is a fact that most recent literature on extinction debts pays little attention to. We argue that extinction debts can arise because (i) individuals survive in resistant life-cycle stages long after habitat quality change, (ii) stochastic extinctions of populations that have become small are not immediate, and (iii) metapopulations survive long after that connectivity has decreased if colonization-extinction dynamics is slow. A failure to distinguish between these different mechanisms and to simultaneously consider both the size of the extinction debt and the relaxation time hampers our understanding of how extinction debts arise and our ability to prevent ultimate extinctions.

  8. 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

  9. The evaluation of the impact of a stand-biased desk on energy expenditure and physical activity for elementary school students.

    PubMed

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

    2014-09-10

    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.

  10. A practical method of estimating energy expenditure during tennis play.

    PubMed

    Novas, A M P; Rowbottom, D G; Jenkins, D G

    2003-03-01

    This study aimed to develop a practical method of estimating energy expenditure (EE) during tennis. Twenty-four elite female tennis players first completed a tennis-specific graded test in which five different Intensity levels were applied randomly. Each intensity level was intended to simulate a "game" of singles tennis and comprised six 14 s periods of activity alternated with 20 s of active rest. Oxygen consumption (VO2) and heart rate (HR) were measured continuously and each player's rate of perceived exertion (RPE) was recorded at the end of each intensity level. Rate of energy expenditure (EE(VO2)) during the test was calculated using the sum of VO2 during play and the 'O2 debt' during recovery, divided by the duration of the activity. There were significant individual linear relationships between EE(VO2) and RPE, EE(VO2) and HR (r > or = 0.89 & r > or = 0.93; p < 0.05). On a second occasion, six players completed a 60-min singles tennis match during which VO2, HR and RPE were recorded; EE(VO2) was compared with EE predicted from the previously derived RPE and HR regression equations. Analysis found that EE(VO2) was overestimated by EE(RPE) (92 +/- 76 kJ x h(-1)) and EE(HR) (435 +/- 678 kJ x h(-1)), but the error of estimation for EE(RPE) (t = -3.01; p = 0.03) was less than 5% whereas for EE(HR) such error was 20.7%. The results of the study show that RPE can be used to estimate the energetic cost of playing tennis.

  11. 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.

  12. 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.

  13. 34 CFR 30.70 - How does the Secretary exercise discretion to compromise a debt or to suspend or terminate...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false How does the Secretary exercise discretion to... Debt or the Suspension or Termination of Collection Action? § 30.70 How does the Secretary exercise... debt if— (1) The debt was incurred under a program or activity subject to section 452(f) of the...

  14. 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…

  15. 29 CFR 20.30 - Multiple debts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Multiple debts. 20.30 Section 20.30 Labor Office of the Secretary of Labor FEDERAL CLAIMS COLLECTION Administrative Offset § 20.30 Multiple debts. When collecting multiple debts by administrative offset, agencies should apply the recovered amounts to those debts,...

  16. The use of uniaxial accelerometry for the assessment of physical-activity-related energy expenditure: a validation study against whole-body indirect calorimetry.

    PubMed

    Kumahara, Hideaki; Schutz, Yves; Ayabe, Makoto; Yoshioka, Mayumi; Yoshitake, Yutaka; Shindo, Munehiro; Ishii, Kojiro; Tanaka, Hiroaki

    2004-02-01

    Assessing the total energy expenditure (TEE) and the levels of physical activity in free-living conditions with non-invasive techniques remains a challenge. The purpose of the present study was to investigate the accuracy of a new uniaxial accelerometer for assessing TEE and physical-activity-related energy expenditure (PAEE) over a 24 h period in a respiratory chamber, and to establish activity levels based on the accelerometry ranges corresponding to the operationally defined metabolic equivalent (MET) categories. In study 1, measurement of the 24 h energy expenditure of seventy-nine Japanese subjects (40 (SD 12) years old) was performed in a large respiratory chamber. During the measurements, the subjects wore a uniaxial accelerometer (Lifecorder; Suzuken Co. Ltd, Nagoya, Japan) on their belt. Two moderate walking exercises of 30 min each were performed on a horizontal treadmill. In study 2, ten male subjects walked at six different speeds and ran at three different speeds on a treadmill for 4 min, with the same accelerometer. O2 consumption was measured during the last minute of each stage and was expressed in MET. The measured TEE was 8447 (SD 1337) kJ/d. The accelerometer significantly underestimated TEE and PAEE (91.9 (SD 5.4) and 92.7 (SD 17.8) % chamber value respectively); however, there was a significant correlation between the two values (r 0.928 and 0.564 respectively; P<0.001). There was a strong correlation between the activity levels and the measured MET while walking (r(2) 0.93; P<0.001). Although TEE and PAEE were systematically underestimated during the 24 h period, the accelerometer assessed energy expenditure well during both the exercise period and the non-structured activities. Individual calibration factors may help to improve the accuracy of TEE estimation, but the average calibration factor for the group is probably sufficient for epidemiological research. This method is also important for assessing the diurnal profile of physical activity.

  17. 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.

  18. 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.

  19. Debt and depression.

    PubMed

    Bridges, Sarah; Disney, Richard

    2010-05-01

    We examine the effect of household financial indebtedness on psychological well-being using a large household survey of families with children in Britain. Existing studies that find a link between debt and depression tend to utilise small and highly selective samples of people and only self-reported measures of financial stress, responses to which are likely to correlate with subjective measures of health. From additional household data, we can construct a variety of 'objective' quantitative measures of financial stress in order to validate self-reported measures. We show that, although there is a positive association between subjective measures of financial well-being and psychological well-being, individuals differ in their psychological response to objective household financial situations. We also examine how the potential simultaneity of financial and psychological health might be handled.

  20. Educational Expenditures and Student Engagement: When Does Money Matter?

    ERIC Educational Resources Information Center

    Pike, Gary R.; Smart, John C.; Kuh, George D.; Hayek, John C.

    2005-01-01

    Studies of the relationships between higher education expenditures and student outcomes are relatively rare. The present research examined the relationships between higher education expenditures and students' engagement in educationally purposeful activities. Findings indicate that the relationships between expenditures and student engagement are…

  1. 11 CFR 300.32 - Expenditures and disbursements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Expenditures and disbursements. 300.32 Section... Expenditures and disbursements. (a) Federal funds. (1) An association or similar group of candidates for State..., must make any expenditures or disbursements for Federal election activity solely with Federal funds....

  2. 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…

  3. 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.

  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. Trends in Educational Expenditure.

    ERIC Educational Resources Information Center

    Burke, Gerald

    This study provides an overview of expenditures for education and training by educational institutions in Australia, 1991-2001. The study used newly available data from the Australian Bureau of Statistics (ABS) and administrative data from the main sectors' reports on the size and trends in public and private education expenditures. It analyzed…

  6. 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.

  7. 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…

  8. 12 CFR 313.123 - Certification and referral of debt.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.123 Certification and referral of debt. When... judgment debt or as otherwise allowed by law, the debt is referred for offset within ten years after...

  9. Evaluation of Actiheart and a 7 d activity diary for estimating free-living total and activity energy expenditure using criterion methods in 1·5- and 3-year-old children.

    PubMed

    Henriksson, Hanna; Forsum, Elisabet; Löf, Marie

    2014-05-28

    Accurate and easy-to-use methods to assess free-living energy expenditure in response to physical activity in young children are scarce. In the present study, we evaluated the capacity of (1) 4 d recordings obtained using the Actiheart (mean heart rate (mHR) and mean activity counts (mAC)) to provide assessments of total energy expenditure (TEE) and activity energy expenditure (AEE) and (2) a 7 d activity diary to provide assessments of physical activity levels (PAL) using three sets of metabolic equivalent (MET) values (PALTorun, PALAdolph and PALAinsworth) in forty-four and thirty-one healthy Swedish children aged 1·5 and 3 years, respectively. Reference TEE, PALref and AEE were measured using criterion methods, i.e. the doubly labelled water method and indirect calorimetry. At 1·5 years of age, mHR explained 8 % (P= 0·006) of the variation in TEE above that explained by fat mass and fat-free mass. At 3 years of age, mHR and mAC explained 8 (P= 0·004) and 6 (P= 0·03) % of the variation in TEE and AEE, respectively, above that explained by fat mass and fat-free mass. At 1·5 and 3 years of age, average PALAinsworth values were 1·44 and 1·59, respectively, and not significantly different from PALref values (1·39 and 1·61, respectively). By contrast, average PALTorun (1·5 and 3 years) and PALAdolph (3 years) values were lower (P< 0·05) than the corresponding PALref values. In conclusion, at both ages, Actiheart recordings explained a small but significant fraction of free-living energy expenditure above that explained by body composition variables, and our activity diary produced mean PAL values in agreement with reference values when using MET values published by Ainsworth.

  10. 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...

  11. 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...

  12. 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...

  13. Energy expenditure in rock/pop drumming.

    PubMed

    De La Rue, S E; Draper, S B; Potter, C R; Smith, M S

    2013-10-01

    Despite the vigorous nature of rock/pop drumming, there are no precise data on the energy expenditure of this activity. The aim of this study was to quantify the energy cost of rock/pop drumming. Fourteen male drummers (mean±SD; age 27±8 yrs.) completed an incremental drumming test to establish the relationship between energy expenditure and heart rate for this activity and a ramped cycle ergometer test to exhaustion as a criterion measure for peak values (oxygen uptake and heart rate). During live concert performance heart rate was continuously measured and used to estimate energy expenditure (from the energy expenditure vs. heart rate data derived from the drumming test). During concert performance, estimated energy expenditure (mean±SD) was 623±168 kcal.h⁻¹ (8.1±2.2 METs) during performances of 38.6±15.6 min, and drummers achieved a peak heart rate of 186±16 b.min⁻¹. During the drumming test participants attained 78.7±8.3% of the cycle ergometer peak oxygen uptake. Rock/pop drumming represents a relatively high-intensity form of physical activity and as such involves significant energy expenditure. Rock/pop drumming should be considered as a viable alternative to more traditional forms of physical activity.

  14. Focused training boosts revenue cycle skills, accountability.

    PubMed

    Richmond, Craig

    2011-09-01

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

  15. Post-Graduation Economic Status of Master's Degree Recipients: A Study of Earnings and Student Debt

    ERIC Educational Resources Information Center

    Donhardt, Gary L.

    2004-01-01

    This study examined the employment activity of master's graduates and the student debt they carry into the workplace over the early years following graduation. State unemployment insurance records were merged with student data files to determine the relationship between academic achievement, financial success, and debt burden of these graduates.…

  16. The biological control of voluntary exercise, spontaneous physical activity and daily energy expenditure in relation to obesity: human and rodent perspectives

    PubMed Central

    Garland, Theodore; Schutz, Heidi; Chappell, Mark A.; Keeney, Brooke K.; Meek, Thomas H.; Copes, Lynn E.; Acosta, Wendy; Drenowatz, Clemens; Maciel, Robert C.; van Dijk, Gertjan; Kotz, Catherine M.; Eisenmann, Joey C.

    2011-01-01

    Mammals expend energy in many ways, including basic cellular maintenance and repair, digestion, thermoregulation, locomotion, growth and reproduction. These processes can vary tremendously among species and individuals, potentially leading to large variation in daily energy expenditure (DEE). Locomotor energy costs can be substantial for large-bodied species and those with high-activity lifestyles. For humans in industrialized societies, locomotion necessary for daily activities is often relatively low, so it has been presumed that activity energy expenditure and DEE are lower than in our ancestors. Whether this is true and has contributed to a rise in obesity is controversial. In humans, much attention has centered on spontaneous physical activity (SPA) or non-exercise activity thermogenesis (NEAT), the latter sometimes defined so broadly as to include all energy expended due to activity, exclusive of volitional exercise. Given that most people in Western societies engage in little voluntary exercise, increasing NEAT may be an effective way to maintain DEE and combat overweight and obesity. One way to promote NEAT is to decrease the amount of time spent on sedentary behaviours (e.g. watching television). The effects of voluntary exercise on other components of physical activity are highly variable in humans, partly as a function of age, and have rarely been studied in rodents. However, most rodent studies indicate that food consumption increases in the presence of wheels; therefore, other aspects of physical activity are not reduced enough to compensate for the energetic cost of wheel running. Most rodent studies also show negative effects of wheel access on body fat, especially in males. Sedentary behaviours per se have not been studied in rodents in relation to obesity. Several lines of evidence demonstrate the important role of dopamine, in addition to other neural signaling networks (e.g. the endocannabinoid system), in the control of voluntary exercise. A

  17. 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...

  18. 78 FR 67847 - Debt Collection (Regulation F)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-12

    ... 3170-AA41 Debt Collection (Regulation F) AGENCY: Bureau of Consumer Financial Protection. ACTION... the collection of debts that are beyond the statute of limitations. Parts VII and VIII predominantly..., but if these efforts are unsuccessful, debt owners may decide to file an action in court to try...

  19. 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…

  20. 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…

  1. 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…

  2. 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…

  3. 14 CFR 1261.505 - Multiple debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Multiple debts. 1261.505 Section 1261.505 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION PROCESSING OF MONETARY CLAIMS (GENERAL) Administrative Offset of Claims § 1261.505 Multiple debts. When collecting multiple debts by...

  4. 48 CFR 1432.610 - Compromising debts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 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...

  5. 6 CFR 11.6 - Reporting debts.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 6 Domestic Security 1 2012-01-01 2012-01-01 false Reporting debts. 11.6 Section 11.6 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CLAIMS § 11.6 Reporting debts. DHS will report delinquent debts to credit bureaus and other automated databases in accordance with 31 U.S.C....

  6. Cumulative Student Loan Debt in Minnesota, 2015

    ERIC Educational Resources Information Center

    Williams-Wyche, Shaun

    2016-01-01

    To better understand student debt in Minnesota, the Minnesota Office of Higher Education (the Office) gathers information on cumulative student loan debt from Minnesota degree-granting institutions. These data detail the number of students with loans by institution, the cumulative student loan debt incurred at that institution, and the percentage…

  7. 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.

  8. Energy Expenditure in People with Diabetes Mellitus: A Review

    PubMed Central

    Caron, Nathan; Peyrot, Nicolas; Caderby, Teddy; Verkindt, Chantal; Dalleau, Georges

    2016-01-01

    Physical activity (PA) is an important non-therapeutic tool in primary prevention and treatment of diabetes mellitus (DM). To improve activity-based health management, patients need to quantify activity-related energy expenditure and the other components of total daily energy expenditure. This review explores differences between the components of total energy expenditure in patients with DM and healthy people and presents various tools for assessing the energy expenditure in subjects with DM. From this review, it appears that patients with uncontrolled DM have a higher basal energy expenditure (BEE) than healthy people which must be considered in the establishment of new BEE estimate equations. Moreover, studies showed a lower activity energy expenditure in patients with DM than in healthy ones. This difference may be partially explained by patient with DMs poor compliance with exercise recommendations and their greater participation in lower intensity activities. These specificities of PA need to be taken into account in the development of adapted tools to assess activity energy expenditure and daily energy expenditure in people with DM. Few estimation tools are tested in subjects with DM and this results in a lack of accuracy especially for their particular patterns of activity. Thus, future studies should examine sensors coupling different technologies or method that is specifically designed to accurately assess energy expenditure in patients with diabetes in daily life. PMID:28066773

  9. 75 FR 68203 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-05

    .... PBGC is adding salary offset and administrative wage garnishment to the collection methods allowed..., and to add salary offset and administrative wage garnishment to the collection methods allowed under... operations. The final regulation also provides for the collection of debts via salary offset and the use...

  10. 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…

  11. 25 CFR 502.16 - Net revenues.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Net revenues. 502.16 Section 502.16 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEFINITIONS OF THIS CHAPTER § 502.16 Net revenues. Net revenues means gross gaming revenues of an Indian gaming operation less—...

  12. 25 CFR 502.16 - Net revenues.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false Net revenues. 502.16 Section 502.16 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEFINITIONS OF THIS CHAPTER § 502.16 Net revenues. Net revenues means gross gaming revenues of an Indian gaming operation less—...

  13. 25 CFR 502.16 - Net revenues.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false Net revenues. 502.16 Section 502.16 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEFINITIONS OF THIS CHAPTER § 502.16 Net revenues. Net revenues means gross gaming revenues of an Indian gaming operation less—...

  14. 25 CFR 502.16 - Net revenues.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Net revenues. 502.16 Section 502.16 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEFINITIONS OF THIS CHAPTER § 502.16 Net revenues. Net revenues means gross gaming revenues of an Indian gaming operation less—...

  15. 25 CFR 502.16 - Net revenues.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false Net revenues. 502.16 Section 502.16 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEFINITIONS OF THIS CHAPTER § 502.16 Net revenues. Net revenues means gross gaming revenues of an Indian gaming operation less—...

  16. Six sigma for revenue retrieval.

    PubMed

    Plonien, Cynthia

    2013-01-01

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

  17. 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…

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

    SciTech Connect

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

    1992-11-01

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

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

    SciTech Connect

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

    1992-04-01

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

  20. Electric sales and revenue, 1990. [Contains Glossary

    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.

  1. 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

  2. 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

  3. Tuition Discounting for Revenue Management

    ERIC Educational Resources Information Center

    Hillman, Nicholas W.

    2012-01-01

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

  4. How To Increase Advertising Revenue.

    ERIC Educational Resources Information Center

    Mitchell, Carmen

    1995-01-01

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

  5. CAUSAL EFFECTS OF HEALTH SHOCKS ON CONSUMPTION AND DEBT: QUASI-EXPERIMENTAL EVIDENCE FROM BUS ACCIDENT INJURIES

    PubMed Central

    Mohanan, Manoj

    2016-01-01

    Endogeneity between health and wealth presents a challenge for estimating causal effects of health shocks. Using a quasi-experimental design, comprising exogenous shocks sustained as bus accident injuries in India, with controls drawn from travelers on the same bus routes one year later, I present new evidence of causal effects on consumption and debt. Using primary household survey data, I find that households faced with shock-related expenditures are able to smooth consumption on food, housing, and festivals, with small reductions in educational spending. Debt was the principal mitigating mechanism households used, leading to significantly larger levels of indebtedness. PMID:28003706

  6. 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

  7. 44 CFR 15.10 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY GENERAL CONDUCT AT THE MT. WEATHER EMERGENCY ASSISTANCE CENTER AND AT THE NATIONAL EMERGENCY TRAINING CENTER § 15.10 Soliciting, vending, and debt collection. (a) We prohibit... United States Fire Administration or the Mt. Weather Executive Director approve the activities in...

  8. 44 CFR 15.10 - Soliciting, vending, and debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY GENERAL CONDUCT AT THE MT. WEATHER EMERGENCY ASSISTANCE CENTER AND AT THE NATIONAL EMERGENCY TRAINING CENTER § 15.10 Soliciting, vending, and debt collection. (a) We prohibit... United States Fire Administration or the Mt. Weather Executive Director approve the activities in...

  9. Development of a Compendium of Energy Expenditures for Youth

    PubMed Central

    Ridley, Kate; Ainsworth, Barbara E; Olds, Tim S

    2008-01-01

    Background This paper presents a Compendium of Energy Expenditures for use in scoring physical activity questionnaires and estimating energy expenditure levels in youth. Method/Results Modeled after the adult Compendium of Physical Activities, the Compendium of Energy Expenditures for Youth contains a list of over 200 activities commonly performed by youth and their associated MET intensity levels. A review of existing data collected on the energy cost of youth performing activities was undertaken and incorporated into the compendium. About 35% of the activity MET levels were derived from energy cost data measured in youth and the remaining MET levels estimated from the adult compendium. Conclusion The Compendium of Energy Expenditures for Youth is useful to researchers and practitioners interested in identifying physical activity and energy expenditure values in children and adolescents in a variety of settings. PMID:18782458

  10. Electric sales and revenue 1992, April 1994

    SciTech Connect

    Not Available

    1994-04-20

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

  11. 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

  12. 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…

  13. 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…

  14. 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).

  15. 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.

  16. 78 FR 22036 - Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-12

    ... Certain Rental Real Estate Activities AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and... comments concerning Revenue Procedure RP-125212-09, Rules for Certain Rental Real Estate Activities. DATES... Rental Real Estate Activities. OMB Number: 1545-2194. Abstract: This Revenue Procedure Grants...

  17. Spatiotemporal drivers of energy expenditure in a coastal marine fish.

    PubMed

    Brownscombe, Jacob W; Cooke, Steven J; Danylchuk, Andy J

    2017-03-01

    Animal behavior and energy expenditure often vary significantly across the landscape, and quantifying energy expenditure over space and time provides mechanistic insight into ecological dynamics. Yet, spatiotemporal variability in energy expenditure has rarely been explored in fully aquatic species such as fish. Our objective was to quantify spatially explicit energy expenditure for a tropical marine teleost fish, bonefish (Albula vulpes), to examine how bonefish energetics vary across landscape features and temporal factors. Using a swim tunnel respirometer, we calibrated acoustic accelerometer transmitters implanted in bonefish to estimate their metabolic rates and energy expenditure, and applied this technology in situ using a fine-scale telemetry system on a heterogeneous reef flat in Puerto Rico. Bonefish energy expenditure varied most among habitats, with significant interactions between habitat and temporal factors (i.e., diel period, tide state, season). The energy expenditure was generally highest in shallow water habitats (i.e., seagrass and reef crest). Variation in activity levels was the main driver of these differences in energy expenditure, which in shallow, nearshore habitats is likely related to foraging. Bonefish moderate energy expenditure across seasonal fluctuations in temperature, by selectively using shallow nearshore habitats at moderate water temperatures that correspond with their scope for activity. Quantifying how animals expend energy in association with environmental and ecological factors can provide important insight into behavioral ecology, with implications for bioenergetics models.

  18. Revenue cycle management, Part II.

    PubMed

    Crew, Matt

    2007-01-01

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

  19. 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…

  20. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... the total face amount of similar unmatured debt of other companies, the payment of which has been... value received at their sale over the sum of their book or face amount and interest or dividends...

  1. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... the total face amount of similar unmatured debt of other companies, the payment of which has been... value received at their sale over the sum of their book or face amount and interest or dividends...

  2. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... the total face amount of similar unmatured debt of other companies, the payment of which has been... value received at their sale over the sum of their book or face amount and interest or dividends...

  3. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... the total face amount of similar unmatured debt of other companies, the payment of which has been... value received at their sale over the sum of their book or face amount and interest or dividends...

  4. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... account shall include revenue derived from alphabetical and classified sections of directories and shall... be included are: (a) All revenue derived from the classified section of the directories; (b)...

  5. 77 FR 61054 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-05

    ... Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service... Internal Revenue Service Open Meeting of Taxpayer Advocacy Panel Taxpayer Burden Reduction Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An...

  6. A moderate dose of caffeine ingestion does not change energy expenditure but decreases sleep time in physically active males: a double-blind randomized controlled trial.

    PubMed

    Júdice, Pedro B; Magalhães, João P; Santos, Diana A; Matias, Catarina N; Carita, Ana Isabel; Armada-Da-Silva, Paulo A S; Sardinha, Luís B; Silva, Analiza M

    2013-01-01

    Research on the effect of caffeine on energy expenditure (EE), physical activity (PA), and total sleep time (TST) during free-living conditions using objective measures is scarce. We aimed to determine the impact of a moderate dose of caffeine on TST, resting EE (REE), physical activity EE (PAEE), total EE (TEE), and daily time spent in sedentary, light, moderate, and vigorous intensity activities in a 4-day period and the acute effects on heart rate (HR) and EE in physically active males. Using a double-blind crossover trial (ClinicalTrials.gov ID: NCT01477294) with two conditions (4 days each with 3-day washout) randomly ordered as caffeine (5 mg/kg of body mass/day) and placebo (maltodextrin) administered twice per day (2.5 mg/kg), 30 nonsmoker males, low-caffeine users (<100 mg/day), aged 20-39, were followed. Body composition was assessed by dual-energy X-ray absorptiometry. PA was assessed by accelerometry, while a combined HR and movement sensor estimated EE and HR on the second hour after the first administration dose. REE was assessed by indirect calorimetry, and PAEE was calculated as [TEE - (REE + 0.1TEE)]. TST and daily food records were obtained. Repeated measures ANOVA and ANCOVA were used. After a 4-day period, adjusting for fat-free mass, PAEE, and REE, TST was reduced (p = 0.022) under caffeine intake, while no differences were found between conditions for REE, PAEE, TEE, and PA patterns. Also, no acute effects on HR and EE were found between conditions. Though a large individual variability was observed, our findings revealed no acute or long-term effects of caffeine on EE and PA but decreased TST during free-living conditions in healthy males.

  7. 77 FR 62312 - Debt Management Advisory Committee; Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-12

    ... No: 2012-24947] DEPARTMENT OF THE TREASURY Debt Management Advisory Committee; Meeting Notice is... following debt management advisory committee: Treasury Borrowing Advisory Committee of The Securities... operations. Historically, this advice has been offered by debt management advisory committees established...

  8. Revisiting revenue management for remanufactured products

    NASA Astrophysics Data System (ADS)

    Yu, Jonas C. P.; Wee, H.-M.; Su, G. B.

    2013-11-01

    The purpose of revenue management for remanufactured products is to maximise the expected revenue for remanufactured products. Most researchers in revenue management focus on analysing the sensitivity of the expected revenue to price, availability and disposal cost. In this note, we apply the Karush-Kuhn-Tucker conditions with maximum price constraints, and demonstrate that the optimal prices for the non-linear problem fall within the feasible region when constraints are imposed. A numerical example is given to illustrate the proposed study.

  9. 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

  10. The next generation of revenue cycle management.

    PubMed

    Hammer, David C

    2007-07-01

    The revenue cycle management environment is dynamic. Revenue cycle leaders are now responsible for additional functional areas and have to deal with new financing arrangements that expose the organization to greater financial risk. Financial managers can use key performance indicators and the suggested practice processes checklist to determine whether their revenue cycle operations are in good shape or need shaping up.

  11. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  12. 46 CFR Sec. 3 - Accounting for revenues.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  13. State and Local Revenue Potential 1972.

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Engels, Richard A.

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

  14. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property... included in the appropriate electric revenue account). 453Sales of Water and Water Power A. This account... uses or for the development by others of water power or for headwater benefits; also, revenues...

  15. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... from furnishing water power for mechanical purposes when the investment in the property used in... 451Miscellaneous Service Revenues 453Sales of Water and Water Power 454Rent from Electric Property 455Interdepartmental Rents 456Other Electric Revenues 456.1Revenues from Transmission of Electricity of Others...

  16. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Directory revenue. 32.5230 Section 32.5230 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5230 Directory revenue....

  17. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  18. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Directory revenue. 32.5230 Section 32.5230 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5230 Directory revenue....

  19. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  20. 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…

  1. 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... ENFORCEMENT SUPPORT ACTIVITIES Rewards and Payments § 262.4 Audit of expenditures. The Chief of the Forest... spent in carrying out the provisions of this subpart and safeguard the identity of those wishing...

  2. 45 CFR 96.134 - Maintenance of effort regarding State expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Maintenance of effort regarding State expenditures. 96.134 Section 96.134 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION... crisis in which the total tax revenue declines at least one and one-half percent, and either...

  3. 26 CFR 1.263(e)-1 - Expenditures in connection with certain railroad rolling stock.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Expenditures in connection with certain railroad... connection with certain railroad rolling stock. (a) Allowance of deduction—(1) Election. Under section 263(e... rehabilitation of a unit of railroad rolling stock (as defined in paragraph (b)(2) of this section) used by...

  4. 26 CFR 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Expenditures relating to disposal of coal or... relating to disposal of coal or domestic iron ore. (a) Introduction. Section 272 provides special treatment... sometimes referred to as a “coal royalty contract” or “iron ore royalty contract”) for the disposal of...

  5. The Impact of United States Debt on American Power Projection

    DTIC Science & Technology

    2012-03-22

    financial crisis created in large part by its ever-growing national debt . The circumstances leading to the debt have been building for over a decade and...CLASSIFICATION: Unclassified The United States is in the midst of a financial crisis created in large part by its ever-growing national debt . The... lenders became overly concerned with debt levels and its ability to pay the debt . The lack of lenders providing rollover funds for Italian debt coming

  6. 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

  7. 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

  8. Caloric intake and expenditure of obese boys.

    PubMed

    Waxman, M; Stunkard, A J

    1980-02-01

    Caloric intake and expenditure of children in four families were assessed by nonparticipant observations of family dinners and school lunches. In each family there were one obese boy and one nonobese brother whose ages were within two years of each other. For family dinners the nonobese brother served as a control; for school lunches, a nonobese peer served as a control. The obese boys consumed more calories (766 +/- 290) than did their nonobese brothers at dinner (504 +/- 183) and far more (907 +/- 217) than their nonobese peers at lunch (500 +/- 386). The obese boys also ate faster (65.7 +/- 37.0 kcal/minute) than their brothers at dinner (31.7 +/- 13.8 kcal/minute) and far faster (103.5 +/- 40.9 kcal/minute) than their nonobese peers at lunch (46.2 +/- 22.5 kcal/minute). Time-sampled activity assessments showed the obese boys far less active than their controls inside the home, slightly less active outside the home, and equally active at school. When these activity values were converted into energy expenditure by measurement of oxygen consumption, obese boys expended more calories in moving than did their controls; as a result, there was no difference in energy expenditure between obese and nonobese boys at home and greater energy expenditure outside the home and at school. Increased intake, thus, and not decreased caloric output maintained the obesity of these four boys. In this respect, obesity in childhood may differ from obesity in adult life.

  9. Comparing the standards of one metabolic equivalent of task in accurately estimating physical activity energy expenditure based on acceleration.

    PubMed

    Kim, Dohyun; Lee, Jongshill; Park, Hoon Ki; Jang, Dong Pyo; Song, Soohwa; Cho, Baek Hwan; Jung, Yoo-Suk; Park, Rae-Woong; Joo, Nam-Seok; Kim, In Young

    2016-08-24

    The purpose of the study is to analyse how the standard of resting metabolic rate (RMR) affects estimation of the metabolic equivalent of task (MET) using an accelerometer. In order to investigate the effect on estimation according to intensity of activity, comparisons were conducted between the 3.5 ml O2 · kg(-1) · min(-1) and individually measured resting VO2 as the standard of 1 MET. MET was estimated by linear regression equations that were derived through five-fold cross-validation using 2 types of MET values and accelerations; the accuracy of estimation was analysed through cross-validation, Bland and Altman plot, and one-way ANOVA test. There were no significant differences in the RMS error after cross-validation. However, the individual RMR-based estimations had as many as 0.5 METs of mean difference in modified Bland and Altman plots than RMR of 3.5 ml O2 · kg(-1) · min(-1). Finally, the results of an ANOVA test indicated that the individual RMR-based estimations had less significant differences between the reference and estimated values at each intensity of activity. In conclusion, the RMR standard is a factor that affects accurate estimation of METs by acceleration; therefore, RMR requires individual specification when it is used for estimation of METs using an accelerometer.

  10. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Debt Settlement. 1782.20 Section 1782.20 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.20 Debt Settlement. Pursuant to 7 U.S.C. 1981,...

  11. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Debt Settlement. 1782.20 Section 1782.20 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.20 Debt Settlement. Pursuant to 7 U.S.C. 1981,...

  12. Understanding the Federal Debt and Deficit.

    ERIC Educational Resources Information Center

    Gonnelli, Adam

    This pamphlet defines "national debt," explains how the national debt is incurred by the federal government, and what deficits are. The sections of the pamphlet include: (1) "Definitions"; (2) "History"; (3) "Measurements"; (4) "Problems"; and (5) "Strategies." The text is written in a…

  13. 6 CFR 11.6 - Reporting debts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... sixty (60) days prior to reporting a delinquent debt to a consumer reporting agency, DHS sends a notice to the debtor in accordance with 6 CFR 11.3. DHS may authorize the Treasury Department's Financial... Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CLAIMS § 11.6 Reporting debts. DHS...

  14. 6 CFR 11.6 - Reporting debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... sixty (60) days prior to reporting a delinquent debt to a consumer reporting agency, DHS sends a notice to the debtor in accordance with 6 CFR 11.3. DHS may authorize the Treasury Department's Financial... Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY CLAIMS § 11.6 Reporting debts. DHS...

  15. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... section prescribes policies for debt settlement of Water and Waste Disposal loans; Watershed loans and... impracticable to obtain the signature of the debtor. If the debtor refused to sign the application, the reason(s... able to do so; or (B) Is able to pay part or all of the debt but refuses to do so, and OGC provides...

  16. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... section prescribes policies for debt settlement of Water and Waste Disposal loans; Watershed loans and... impracticable to obtain the signature of the debtor. If the debtor refused to sign the application, the reason(s... able to do so; or (B) Is able to pay part or all of the debt but refuses to do so, and OGC provides...

  17. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... section prescribes policies for debt settlement of Water and Waste Disposal loans; Watershed loans and... impracticable to obtain the signature of the debtor. If the debtor refused to sign the application, the reason(s... able to do so; or (B) Is able to pay part or all of the debt but refuses to do so, and OGC provides...

  18. 75 FR 31736 - Modifications of Debt Instruments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-04

    ... changes the instrument to an instrument or property right that is not debt for Federal income tax purposes... or property right that is not debt for Federal income tax purposes is a significant modification. For... some other property right for Federal income tax purposes. However, any portion of the increased...

  19. Student Debt and the Class of 2009

    ERIC Educational Resources Information Center

    Cheng, Diane; Reed, Matthew

    2010-01-01

    This paper is the fifth annual report on the cumulative student loan debt of recent graduates from public and private nonprofit colleges. This analysis of the latest available data found that the debt levels of students who graduate with loans continued to rise, with considerable variation among states as well as among colleges. This report…

  20. 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 Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the...

  1. 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 Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the...

  2. 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 Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the...

  3. Student Debt and the Class of 2010

    ERIC Educational Resources Information Center

    Reed, Matthew

    2011-01-01

    This paper is the sixth annual report on the cumulative student loan debt of recent graduates from four-year public and private nonprofit colleges. This 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. This paper estimates that two-thirds…

  4. 32 CFR 22.820 - Debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Debt collection. 22.820 Section 22.820 National... GRANTS AND AGREEMENTS-AWARD AND ADMINISTRATION Post-Award Administration § 22.820 Debt collection. (a... cooperative agreements, and transferring them to payment offices for collection. (b) Resolution...

  5. Student Debt and the Class of 2013

    ERIC Educational Resources Information Center

    Reed, Matthew; Cochrane, Debbie

    2014-01-01

    Student debt is still rising for bachelor's degree recipients. In 2013, seven in 10 (69%) graduating seniors at public and private nonprofit colleges had student loans. These borrowers owed an average of $28,400 in federal and private loans combined, up two percent compared to their peers in 2012. Debt at graduation varies greatly by state and by…

  6. Dollars, debts and duties: lessons from funding Australian general practice.

    PubMed

    Rogers, Wendy A.; Veale, Bronwyn

    2000-09-01

    This study investigated changes in resource allocation and activities of Australian Divisions of General Practice associated with new funding procedures which link monies to nominated outcomes. The study involved analysis of annual reports and strategic plans, and semistructured telephone interviews with key personnel from 27 divisions of general practice. The main outcome measures were: number of activities in various nominated health areas; total and median expenditure per activity in each area; and methods of resource allocation. Despite a modest increase in funding to the total general practice divisions program over the two year period, expenditure decreased in the National Health Priority Areas of mental health, diabetes, cardiovascular disease, injuries and cancer. There was increased expenditure in the priority area of immunisation, which received dedicated funding. There was greatly increased expenditure in the areas of information technology and services to GPs (including continuing medical education, professional development and workforce issues). The ease of defining and measuring outcomes influenced the choice of activities. In 1996, activities were linked to formal needs analyses in approximately 20 per cent of cases. The most frequent driving force for projects was enthusiastic GPs. In 1998, resource allocation decisions were more explicitly linked to formal needs analyses; however, the standard of the needs analyses varied widely between divisions. Changes in funding procedures which use nominated outcomes as the major accountability mechanism may produce unexpected, and unintended results, including significantly decreased expenditure in areas with outcomes which are hard to define and measure but which are important for health improvement.

  7. Debt, investment and endowment accumulation: the case of not-for-profit hospitals.

    PubMed

    Gentry, William M

    2002-09-01

    Not-for-profit hospitals benefit from special tax rules that allow state authorities to issue tax-exempt bonds on their behalf, which may affect their investment and financing choices. Hospitals may respond by increasing their investment in physical assets; however, they may also engage in tax arbitrage by using the tax-exempt debt while maintaining endowment assets. The paper combines data from tax (information) returns and the annual survey of hospitals by the American Hospital Association for 1993-1996. Overall, the results are consistent with substantial tax planning by not-for-profit hospitals. Of the US$ 55.9 billion in tax-exempt liabilities of hospitals in 1996, as much as US$ 32.6 billion could have been eliminated if hospitals spent their endowments instead of borrowing. Furthermore, controlling for hospital size (in terms of revenues and operating assets), endowment assets are associated with a higher ratio of tax-exempt (or total) debt to operating assets. In contrast, endowment assets are not related to taxable debt suggesting that the effects of the endowment on borrowing are motivated by tax incentives. Investment and endowment accumulation regressions suggest that increases in debt increase both physical investment and endowment accumulation but these effects are concentrated among cash-rich hospitals for which the effects on endowment accumulation effects are larger than the effects on physical investment.

  8. Complexities in transplant revenue management.

    PubMed

    Marshall, Barry; Swearingen, Justin P

    2007-06-01

    Numerous payment methodologies, contract types, and income reimbursement methods exist in the highly complex environment of transplantation. A fundamental understanding of the transplant environment and the various compensation schemes involved with transplant revenue management is necessary to stay viable in such a complicated system. Knowledge of resources such as Medicare, commercial insurance, Medicaid, and self-pay individuals will allow a program to fully optimize allowable revenue streams. This multiple payer mix can be challenging, with payment arrangements ranging from a single global case rate that must cover all transplant-related services to individual payment arrangements for each stage of the transplantation process. Transplant programs must track each agreement to ensure optimal payment, and must therefore become proficient with central fiscal operations such as Medicare cost reporting and managed care contract negotiations. Outlier protection and risk pool strategies can also be used to remain competitive and profitable. A transplant program must have a thorough understanding of all available payment schemes and reimbursement optimizing strategies to facilitate the realization of a strong financial outlook.

  9. The Effects of the National Debt on the United States as a Superpower

    DTIC Science & Technology

    2011-03-22

    disruptions, such as the subprime mortgage crises that spurred the near collapse of the U.S. financial system in 2008-2009 and threatenedthe collapse of...4 budgetary flexibility is reduced because interest cannot be changed directly, unlike other federal spending. Consequently , interest spending is...associatedwithfiscal crises . Past empire falls were marked by sharp imbalances between revenues and expenditures, as well as difficulties with financing

  10. DoD Officials Need to Improve Reporting of Obligations and Expenditures for the Guam Realignment

    DTIC Science & Technology

    2011-06-17

    Application and their travel requirements and expenses into the Defense Travel System. These systems electronically transfer expenditures back to FIS...System for disbursement by the Defense Finance and Accounting Service (DFAS). DON Obligation and Expenditure of MILCON Funds DON activities generate...and the Defense Finance and Accounting Service to: 1. Review all 2009 obligations and expenditures for the Guam realignment and provide

  11. Estimating the maximum potential revenue for grid connected electricity storage :

    SciTech Connect

    Byrne, Raymond Harry; Silva Monroy, Cesar Augusto.

    2012-12-01

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

  12. Comparing state-only expenditures for AIDS.

    PubMed Central

    Rowe, M J; Ryan, C C

    1988-01-01

    The State AIDS Policy Center at the Inter-governmental Health Policy Project (IHPP) at George Washington University surveyed all 50 states to determine state AIDS (acquired immunodeficiency syndrome) expenditures, without Medicaid or federal funds, for fiscal 1984-88. During this period, state-only expenditures increased 15-fold, to $156.3 million. Between fiscal 1986-1988, the distribution of state funding for AIDS patient care and support services doubled from 16 to 35 per cent and the number of states supplementing federal funds for testing and counseling increased from eight to 20. Five states continue to account for the largest AIDS appropriations. Of these, California leads in funding research; New York, Florida, and New Jersey have directed funds to provide care and services to IV (intravenous) drug users, prisoners, and children. The average state expenditure per diagnosed AIDS case is $3,323 and an increasing number of states with relatively low case loads are appropriating funds beyond this level. Across states, AIDS expenditures per person average $.65 and $.21 for education, testing and counseling--below the level recommended by the Institute of Medicine for AIDS prevention activities. Some jurisdictions support AIDS activities indirectly by shifting resources, often from their STD (sexually transmitted disease) programs--this trend deserves continuing review given the rise in STD cases and their relationship to diagnosed AIDS. PMID:3126674

  13. 11 CFR 100.113 - Independent expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 11 Federal Elections 1 2010-01-01 2010-01-01 false Independent expenditures. 100.113 Section 100...) Definition of Expenditure (2 U.S.C. 431(9)) § 100.113 Independent expenditures. An independent expenditure that meets the requirements of 11 CFR 104.4 or part 109 is an expenditure, and such...

  14. Public Education Finances, 2007

    ERIC Educational Resources Information Center

    US Census Bureau, 2009

    2009-01-01

    Every five years, the U.S. Census Bureau conducts a Census of Government Finance, as authorized by law under Title 13, U.S. Code, Section 182. The 2007 Census, similar to annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and assets (cash and…

  15. Public Education Finances, 2006

    ERIC Educational Resources Information Center

    US Census Bureau, 2008

    2008-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2006 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  16. Public Education Finances, 2008

    ERIC Educational Resources Information Center

    US Census Bureau, 2010

    2010-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2008 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  17. Public Education Finances, 2005

    ERIC Educational Resources Information Center

    US Census Bureau, 2007

    2007-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2005 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

  18. Public Education Finances, 2003

    ERIC Educational Resources Information Center

    US Department of Commerce, 2005

    2005-01-01

    The United States Census Bureau conducts an Annual Survey of Government Finances as authorized by law under Title 13, United States Code, Section 182. The 2003 survey, similar to other annual surveys and censuses of governments conducted for many years, covers the entire range of government finance activities--revenue, expenditure, debt, and…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... existing debt instrument, or to an amendment of an existing debt instrument. This section also applies to a... received in an exchange will be classified as an instrument or property right that is not debt for federal... part, of a legal right or obligation of the issuer or a holder of a debt instrument, whether...

  20. Debt profiles of new grads.

    PubMed

    Hiscott, R D

    1996-03-01

    The economic climate in Ontario in particular and Canada in general (especially, severe problems with government budget deficits and accumulated long-term debt) has led to increasing pressures to off-load financial responsibilities for postsecondary education from governments to those who reap the primary benefits of such education--namely, the students. As a result, there have been sizable increases in tuition fees for postsecondary programs in recent years. It is reasonable to assume that cash-strapped governments will continue to expect students in university and community college programs to pay an increasing share of their education. In fact, this is one of the major options set out in the recent federal government paper for reform of social programs.

  1. The dynamic model of enterprise revenue management

    NASA Astrophysics Data System (ADS)

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

    2017-01-01

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

  2. Strategies for successful revenue cycle outsourcing.

    PubMed

    Lisowski, Duane A; Sanderson, Brian

    2013-09-01

    Revenue cycle outsourcing can offer hospitals and health systems many advantages, including cost savings and revenue gains, but it also carries risks. Some organizations may choose to outsource revenue cycle to third-party service providers; others may opt to develop internal centers of excellence. Hospitals and health systems should consider IT system compatibility, payment arrangements, and incentive and value alignment when selecting an outsourcing partner.

  3. Are current debt relief initiatives an option for scaling up health financing in beneficiary countries?

    PubMed

    Kaddar, M; Furrer, E

    2008-11-01

    One central goal of the enhanced Heavily Indebted Poor Countries (HIPC) Initiative and the more recent Multilateral Debt Relief Initiative (MDRI) is to free up additional resources for public spending on poverty reduction. The health sector was expected to benefit from a considerable share of these funds. The volume of released resources is important enough in certain countries to make a difference for priority programmes that have been underfunded so far. However, the relevance of these initiatives in terms of boosting health expenditure depends essentially, at the global level, on the compliance of donors with their aid commitments and, at the domestic level, on the success of health officials in advocating for an adequate share of the additional fiscal space. Advocacy efforts are often limited by a state of asymmetric information whereby some ministries are not well aware of the economic consequences of debt relief on public finances and of the management systems in place to deal with savings from debt relief. A thorough comprehension of these issues seems essential for health advocates to increase their bargaining power and for a wider public to readjust expectations of what debt relief can realistically achieve and of what can be measured. This paper intends to narrow the information gap by classifying debt relief savings management systems observed in practice. We illustrate some of the major advantages and stated drawbacks and outline the policy implications for health officials operating in the countries concerned. There should be careful monitoring of fungibility (i.e. where untraceable funds risk substitution) and additionality (i.e. the extent to which new inputs add to existing inputs at national and international level).

  4. 15 CFR 19.8 - When will Commerce entities suspend or terminate debt collection on a Commerce debt?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false When will Commerce entities suspend or terminate debt collection on a Commerce debt? 19.8 Section 19.8 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.8 When...

  5. 31 CFR 5.8 - When will Treasury entities suspend or terminate debt collection on a Treasury debt?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false When will Treasury entities suspend or terminate debt collection on a Treasury debt? 5.8 Section 5.8 Money and Finance: Treasury Office of the Secretary of the Treasury TREASURY DEBT COLLECTION Procedures To Collect Treasury Debts §...

  6. 44 CFR 361.7 - General eligible expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY PREPAREDNESS NATIONAL EARTHQUAKE HAZARDS REDUCTION ASSISTANCE TO STATE AND LOCAL GOVERNMENTS Earthquake Hazards Reduction Assistance Program § 361.7 General eligible expenditures... specifically for carrying out earthquake hazards reduction activities are eligible when engaged in...

  7. 44 CFR 361.7 - General eligible expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY PREPAREDNESS NATIONAL EARTHQUAKE HAZARDS REDUCTION ASSISTANCE TO STATE AND LOCAL GOVERNMENTS Earthquake Hazards Reduction Assistance Program § 361.7 General eligible expenditures... specifically for carrying out earthquake hazards reduction activities are eligible when engaged in...

  8. 44 CFR 361.7 - General eligible expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY PREPAREDNESS NATIONAL EARTHQUAKE HAZARDS REDUCTION ASSISTANCE TO STATE AND LOCAL GOVERNMENTS Earthquake Hazards Reduction Assistance Program § 361.7 General eligible expenditures... specifically for carrying out earthquake hazards reduction activities are eligible when engaged in...

  9. 44 CFR 361.7 - General eligible expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY PREPAREDNESS NATIONAL EARTHQUAKE HAZARDS REDUCTION ASSISTANCE TO STATE AND LOCAL GOVERNMENTS Earthquake Hazards Reduction Assistance Program § 361.7 General eligible expenditures... specifically for carrying out earthquake hazards reduction activities are eligible when engaged in...

  10. 44 CFR 361.7 - General eligible expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., DEPARTMENT OF HOMELAND SECURITY PREPAREDNESS NATIONAL EARTHQUAKE HAZARDS REDUCTION ASSISTANCE TO STATE AND LOCAL GOVERNMENTS Earthquake Hazards Reduction Assistance Program § 361.7 General eligible expenditures... specifically for carrying out earthquake hazards reduction activities are eligible when engaged in...

  11. 42 CFR 35.66 - Expenditure of cash contributions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... EXAMINATIONS HOSPITAL AND STATION MANAGEMENT Contributions for the Benefit of Patients § 35.66 Expenditure of... not limited to provision of reading and entertainment materials, recreation activities, and,...

  12. 42 CFR 35.66 - Expenditure of cash contributions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... EXAMINATIONS HOSPITAL AND STATION MANAGEMENT Contributions for the Benefit of Patients § 35.66 Expenditure of... not limited to provision of reading and entertainment materials, recreation activities, and,...

  13. State Action Analysis of Tax Expenditures

    ERIC Educational Resources Information Center

    Brown, Robert Clarke

    1977-01-01

    Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

  14. Capital raising of aerospace companies: equities or debts?

    NASA Astrophysics Data System (ADS)

    Hui-Shan, L.; Taw-Onn, Y.; Wai-Mun, H.

    2016-10-01

    Aerospace products enhance national and economic activities, thus maintaining the sustainability of aerospace industry is crucial. One of the perspectives in ensuring sustainability of aerospace companies is expansion of firms by raising funds for research and development in order to provide a reasonable profitability to the firms. This study comprises a sample of 47 aerospace companies from 2009 to 2015 to analyze the impact of raising fund by equities or debts to the profitability of the firms. The result indicates that capital raising through equities is preferable than debts. Moreover, the study also identifies that the profit of aerospace industry is volatile and there is cyclical reduction of the net income in the first quarter of the year. The management needs to make wise decisions in raising fund to ensure a healthy growth of the aerospace company.

  15. Neural Control of Energy Expenditure

    PubMed Central

    Qualls-Creekmore, Emily; Berthoud, Hans-Rudolf; Morrison, Christopher D.; Yu, Sangho

    2016-01-01

    The continuous rise in obesity is a major concern for future healthcare management. Many strategies to control body weight focus on a permanent modification of food intake with limited success in the long term. Metabolism or energy expenditure is the other side of the coin for the regulation of body weight, and strategies to enhance energy expenditure are a current focus for obesity treatment, especially since the (re)-discovery of the energy depleting brown adipose tissue in adult humans. Conversely, several human illnesses like neurodegenerative diseases, cancer, or autoimmune deficiency syndrome suffer from increased energy expenditure and severe weight loss. Thus, strategies to modulate energy expenditure to target weight gain or loss would improve life expectancies and quality of life in many human patients. The aim of this book chapter is to give an overview of our current understanding and recent progress in energy expenditure control with specific emphasis on central control mechanisms. PMID:26578523

  16. 31 CFR 901.4 - Reporting debts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... reporting delinquent debts to credit bureaus and other automated databases. Agencies also may develop... and Urban Development's Credit Alert Interactive Voice Response System (CAIVRS). For information about the CAIVRS program, agencies should contact the Director of Information Resources Management...

  17. 31 CFR 901.4 - Reporting debts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... reporting delinquent debts to credit bureaus and other automated databases. Agencies also may develop... and Urban Development's Credit Alert Interactive Voice Response System (CAIVRS). For information about the CAIVRS program, agencies should contact the Director of Information Resources Management...

  18. 77 FR 7597 - Waiver of Debt

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-13

    ... speech disability or hearing loss and use a TTY, call 1-800-462-7585 directly; if you use 711 or Video... individuals an opportunity to appeal a FEMA debt determination and, in some cases, to request an oral...

  19. Socioeconomic legacy yields an invasion debt.

    PubMed

    Essl, Franz; Dullinger, Stefan; Rabitsch, Wolfgang; Hulme, Philip E; Hülber, Karl; Jarošík, Vojtěch; Kleinbauer, Ingrid; Krausmann, Fridolin; Kühn, Ingolf; Nentwig, Wolfgang; Vilà, Montserrat; Genovesi, Piero; Gherardi, Francesca; Desprez-Loustau, Marie-Laure; Roques, Alain; Pyšek, Petr

    2011-01-04

    Globalization and economic growth are widely recognized as important drivers of biological invasions. Consequently, there is an increasing need for governments to address the role of international trade in their strategies to prevent species introductions. However, many of the most problematic alien species are not recent arrivals but were introduced several decades ago. Hence, current patterns of alien-species richness may better reflect historical rather than contemporary human activities, a phenomenon which might be called "invasion debt." Here, we show that across 10 taxonomic groups (vascular plants, bryophytes, fungi, birds, mammals, reptiles, amphibians, fish, terrestrial insects, and aquatic invertebrates) in 28 European countries, current numbers of alien species established in the wild are indeed more closely related to indicators of socioeconomic activity from the year 1900 than to those from 2000, although the majority of species introductions occurred during the second half of the 20th century. The strength of the historical signal varies among taxonomic groups, with those possessing good capabilities for dispersal (birds, insects) more strongly associated with recent socioeconomic drivers. Nevertheless, our results suggest a considerable historical legacy for the majority of the taxa analyzed. The consequences of the current high levels of socioeconomic activity on the extent of biological invasions will thus probably not be completely realized until several decades into the future.

  20. Socioeconomic legacy yields an invasion debt

    PubMed Central

    Essl, Franz; Dullinger, Stefan; Rabitsch, Wolfgang; Hulme, Philip E.; Hülber, Karl; Jarošík, Vojtěch; Kleinbauer, Ingrid; Krausmann, Fridolin; Kühn, Ingolf; Nentwig, Wolfgang; Vilà, Montserrat; Genovesi, Piero; Gherardi, Francesca; Desprez-Loustau, Marie-Laure; Roques, Alain; Pyšek, Petr

    2011-01-01

    Globalization and economic growth are widely recognized as important drivers of biological invasions. Consequently, there is an increasing need for governments to address the role of international trade in their strategies to prevent species introductions. However, many of the most problematic alien species are not recent arrivals but were introduced several decades ago. Hence, current patterns of alien-species richness may better reflect historical rather than contemporary human activities, a phenomenon which might be called “invasion debt.” Here, we show that across 10 taxonomic groups (vascular plants, bryophytes, fungi, birds, mammals, reptiles, amphibians, fish, terrestrial insects, and aquatic invertebrates) in 28 European countries, current numbers of alien species established in the wild are indeed more closely related to indicators of socioeconomic activity from the year 1900 than to those from 2000, although the majority of species introductions occurred during the second half of the 20th century. The strength of the historical signal varies among taxonomic groups, with those possessing good capabilities for dispersal (birds, insects) more strongly associated with recent socioeconomic drivers. Nevertheless, our results suggest a considerable historical legacy for the majority of the taxa analyzed. The consequences of the current high levels of socioeconomic activity on the extent of biological invasions will thus probably not be completely realized until several decades into the future. PMID:21173227

  1. Predicting extinction debt from community patterns.

    PubMed

    Kitzes, Justin; Harte, John

    2015-08-01

    A significant challenge in both measuring and predicting species extinction rates at global and local scales is the possibility of extinction debt, time-delayed extinctions that occur gradually following an initial impact. Here we examine how relative abundance distributions and spatial aggregation combine to influence the likely magnitude of future extinction debt following habitat loss or climate-driven range contraction. Our analysis is based on several fundamental premises regarding abundance distributions, most importantly that species abundances immediately following habitat loss are a sample from an initial relative abundance distribution and that the long-term, steady-state form of the species abundance distribution is a property of the biology of a community and not of area. Under these two hypotheses, the results show that communities following canonical lognormal and broken-stick abundance distributions are prone to exhibit extinction debt, especially when species exhibit low spatial aggregation. Conversely, communities following a logseries distribution with a constant Fisher's α parameter never demonstrate extinction debt and often show an "immigration credit," in which species richness rises in the long term following an initial decrease. An illustration of these findings in 25 biodiversity hotspots suggests a negligible immediate extinction rate for bird communities and eventual extinction debts of 30-50% of initial species richness, whereas plant communities are predicted to immediately lose 5-15% of species without subsequent extinction debt. These results shed light on the basic determinants of extinction debt and provide initial indications of the magnitude of likely debts in landscapes where few empirical data are available.

  2. The Debt Limit: History and Recent Increases

    DTIC Science & Technology

    2011-03-07

    financing accounts used to fund federal credit programs—have relatively little effect on the changes in debt held by the public. 4 In future years...payments and transfers. A government that delays payment of an obligation, in effect , borrows from vendors, contractors, beneficiaries, state and...authority to make those funds whole after an easing of the debt constraint.15 Some U.S. Treasury responses to the credit crunch that began in mid-2007

  3. Addressing the United States Debt and Deficit

    DTIC Science & Technology

    2010-03-01

    effectively with the American debt and deficit, by first describing the background of our current government approach to the economy , then examining the...to address the problem of deficit financing and the associated debt in a positive manner and thereby strengthen the economy of the United States...current government approach to the economy , then examining the current projections for United States’ spending from 2009 through 2019 and examining what

  4. Institutional Determinants of American Undergraduate Student Debt

    ERIC Educational Resources Information Center

    Craig, J. Dean; Raisanen, Samuel R.

    2014-01-01

    Between 2005 and 2013, student loan debt in the US increased at a rate of 13.3 per cent per annum. This rise in collegiate student debt has become the focus of any number of new proposals and policies at both the state and national levels. While considering broad policies to stem this rising tide are admirable, they do little to help a graduating…

  5. Complex issues affecting student pharmacist debt.

    PubMed

    Cain, Jeff; Campbell, Tom; Congdon, Heather Brennan; Hancock, Kim; Kaun, Megan; Lockman, Paul R; Evans, R Lee

    2014-09-15

    It is time for colleges and schools of pharmacy to examine and confront the rising costs of pharmacy education and the increasing student loan debt borne by graduates. These phenomena likely result from a variety of complex factors. The academy should begin addressing these issues before pharmacy education becomes cost-prohibitive for future generations. This paper discusses some of the more salient drivers of cost and student debt load and offers suggestions that may help alleviate some of the financial pressures.

  6. 49 CFR 1242.44 - Trucks, trailers, and containers (revenue service) and floating equipment (revenue service...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...) and floating equipment (revenue service) (accounts XX-23-43 and XX-23-44). 1242.44 Section 1242.44... BETWEEN FREIGHT SERVICE AND PASSENGER SERVICE FOR RAILROADS 1 Operating Expenses-Equipment § 1242.44 Trucks, trailers, and containers (revenue service) and floating equipment (revenue service) (accounts...

  7. Weakest State Tax Revenue Growth in Over Seven Years. State Revenue Report Number 43.

    ERIC Educational Resources Information Center

    Davis, Elizabeth I.; Jenny, Nicholas W.

    This report is based on information collected from state revenue departments, budget offices, and legislative staff on tax revenue during the 3-month period from October to December 2000 compared with the same period in 1999. Comparing tax revenue between the two periods produced the following results: the slowest growth in 7 years (4 percent), a…

  8. GENDER, DEBT, AND DROPPING OUT OF COLLEGE

    PubMed Central

    DWYER, RACHEL E.; HODSON, RANDY; MCLOUD, LAURA

    2012-01-01

    For many young Americans, access to credit has become critical to completing a college education and embarking on a successful career path. Young people increasingly face the trade-off of taking on debt to complete college or foregoing college and taking their chances in the labor market without a college degree. These trade-offs are gendered by differences in college preparation and support and by the different labor market opportunities women and men face that affect the value of a college degree and future difficulties they may face in repaying college debt. We examine these new realities by studying gender differences in the role of debt in the pivotal event of graduating from college using the 1997 cohort of the national longitudinal Survey of youth. In this article, we find that women and men both experience slowing and even diminishing probabilities of graduating when carrying high levels of debt, but that men drop out at lower levels of debt than do women. We conclude by theorizing that high levels of debt are one of the mechanisms that sort women and men into different positions in the social stratification system. PMID:23626403

  9. New Sources of Revenue: An Ideabook.

    ERIC Educational Resources Information Center

    Hunt, Susan, Ed.

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

  10. A multidisciplinary approach to improving revenue integrity.

    PubMed

    Craghead, Todd; Liston, Eric

    2014-03-01

    Intermountain Healthcare's journey toward a modern revenue integrity process began with five key steps: building a multidisciplinary team, developing department-specific charge-capture teams, providing ongoing education and training on best practices for revenue integrity, leveraging new technology and business support services, establishing a proactive approach to managing audits and compliance.

  11. Integrating hospital and physician revenue cycle operations.

    PubMed

    Lockett, Kevin M

    2014-03-01

    Standardized revenue cycle processes should be a key component of the coordinated care delivery strategy organizations will require to complete the transition to population health management. Integrating hospital and physician revenue cycle operations can help organizations better navigate new payment models, reduce costs, and improve value. The most comprehensive approach involves integrating patient access and registration, coding operations, and receivables management across different settings.

  12. 49 CFR 1139.23 - Revenue need.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Revenue need. 1139.23 Section 1139.23 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT... Industry § 1139.23 Revenue need. The “study carriers” shall submit evidence of the sum of money,...

  13. 49 CFR 1139.4 - Revenue need.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Revenue need. 1139.4 Section 1139.4 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT OF... Commodities § 1139.4 Revenue need. Traffic and cost study carrier, i.e., the study carriers, shall...

  14. Revenue Sharing and the Spanish Speaking.

    ERIC Educational Resources Information Center

    Cabinet Committee on Opportunities for Spanish Speaking People, Washington, DC.

    Information of interest to Spanish speaking people on revenue sharing was presented in this booklet. Major topics were the utilization of General Revenue Sharing Funds, fund distribution, community action, reports on planned and actual use of funds, assurances to the Secretary of the Treasury, and civil rights provisions. Additional information on…

  15. Philanthropy and Private Foundations: Expanding Revenue Sources

    ERIC Educational Resources Information Center

    Drummer, Carlee; Marshburn, Roxann

    2014-01-01

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

  16. Funding California Schools: The Revenue Limit System

    ERIC Educational Resources Information Center

    Weston, Margaret

    2010-01-01

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

  17. 49 CFR 1139.23 - Revenue need.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 8 2011-10-01 2011-10-01 false Revenue need. 1139.23 Section 1139.23 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION RULES OF PRACTICE PROCEDURES IN MOTOR CARRIER REVENUE PROCEEDINGS Intercity...

  18. 49 CFR 1139.23 - Revenue need.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 49 Transportation 8 2012-10-01 2012-10-01 false Revenue need. 1139.23 Section 1139.23 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION RULES OF PRACTICE PROCEDURES IN MOTOR CARRIER REVENUE PROCEEDINGS Intercity...

  19. 49 CFR 1139.23 - Revenue need.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 49 Transportation 8 2014-10-01 2014-10-01 false Revenue need. 1139.23 Section 1139.23 Transportation Other Regulations Relating to Transportation (Continued) SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION RULES OF PRACTICE PROCEDURES IN MOTOR CARRIER REVENUE PROCEEDINGS Intercity...

  20. 47 CFR 32.5200 - Miscellaneous revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Miscellaneous revenue. 32.5200 Section 32.5200 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5200 Miscellaneous...