Science.gov

Sample records for activities revenue expenditure debt

  1. Revenues and Expenditures for Public Elementary and Secondary Education 1977-78.

    ERIC Educational Resources Information Center

    Foster, Betty J.

    Summary statistics on revenues for elementary and secondary education during the 1977-78 school year, broken down by state, are reported in this publication. It also contains data on operating expenditures, capital outlay, and level of debt service for local school districts. Table four includes all current expenditures for elementary education,…

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    ERIC Educational Resources Information Center

    Murphy, Joseph F.; Hack, Walter G.

    1983-01-01

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

  5. 49 CFR 1018.80 - Reporting discharged debts to the Internal Revenue Service.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    .... When the Board discharges a debt for less than the full value of the indebtedness, it will report the outstanding balance discharged, not including interest to the Internal Revenue Service, using IRS Form...

  6. Financial Statistics of Institutions of Higher Education; Current Funds Revenues and Expenditures 1968-69.

    ERIC Educational Resources Information Center

    Mertins, Paul F.; Brandt, Norman J.

    The data presented in this publication were obtained in the fourth annual Higher Education General Information Survey (HEGIS IV), which included a questionnaire on financial statistics for the year 1968-69. Revenues and expenditures were listed under the following categories: (1) educational and general revenues (expenditures); (2) student aid…

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  8. Revenues and Expenditures for Public Elementary and Secondary Education 1976-77.

    ERIC Educational Resources Information Center

    Foster, Betty J.; Barr, Richard H.

    This report presents a variety of revenue and expenditure data for U.S. public elementary and secondary schools during the 1976-77 fiscal year. Data were compiled from annual expenditure reports submitted by each state. Information is intended to meet the general information needs of educational researchers and the more specialized needs of…

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

    ERIC Educational Resources Information Center

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

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Allocation of interest expense among... activity in 1990, 1991, and 1992. Therefore, under paragraphs (c)(2) (i) and (j) of this section, the debt... to a former passive activity expenditure from January 1, 1990, through December 31, 1992....

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Allocation of interest expense among... activity in 1990, 1991, and 1992. Therefore, under paragraphs (c)(2) (i) and (j) of this section, the debt... to a former passive activity expenditure from January 1, 1990, through December 31, 1992....

  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. 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…

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

    PubMed

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

    2010-04-01

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

  15. 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…

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

    ERIC Educational Resources Information Center

    Cornman, Stephen Q.

    2015-01-01

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

  17. 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…

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

    ERIC Educational Resources Information Center

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

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

  19. 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…

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

    ERIC Educational Resources Information Center

    Zhou, Lei; Gaviola, Nick

    2007-01-01

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

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

    ERIC Educational Resources Information Center

    Honegger, Steven D.

    2010-01-01

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

  2. 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…

  3. 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…

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

    ERIC Educational Resources Information Center

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

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

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

    ERIC Educational Resources Information Center

    Osman, Jack W.

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

  6. Revenues and Expenditures by Public School Districts: School Year, 2001-02. E.D. TAB. NCES 2005-342

    ERIC Educational Resources Information Center

    Johnson, Frank

    2005-01-01

    This report presents findings from the Common Core of Data (CCD) "School District Finance Survey." These data are collected annually from state education agencies through the U.S. Census Bureau's "Survey of Local Government Finances: School Systems." Data in the "School District Finance Survey" include revenues by source, expenditures by function…

  7. Revenues and Expenditures by Public School Districts: School Year 2000?2001. Statistics In Brief. NCES 2004?319

    ERIC Educational Resources Information Center

    Johnson, Frank

    2004-01-01

    This report presents findings from the Common Core of Data (CCD) "School District Finance Survey." These data are collected annually from state education agencies through the U.S. Census Bureau "Survey of Local Government Finances: School Systems." Data in the "School District Finance Survey" include revenues by source, expenditures by function…

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  9. 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.

  10. 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.

  11. 1976-77 California Public Schools Selected Statistics: Operating Units, Revenues, Teachers and Pupils, Expenditures.

    ERIC Educational Resources Information Center

    California State Dept. of Education, Sacramento. Bureau of School Apportionments and Reports.

    Statistics on the California school system presented in this publication are prerequisites to the determination of policy at the state and local levels. This publication lists the number of pupils, teachers, and schools in the California school system and associated programs in the 1976-77 school year. It also records the expenditures of public…

  12. 26 CFR 1.274-6 - Expenditures deductible without regard to trade or business or other income producing activity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2006-07 (Fiscal Year 2007): First Look. NCES 2009-337

    ERIC Educational Resources Information Center

    Zhou, Lei

    2009-01-01

    This report presents findings on public education revenues and expenditures using fiscal year 2007 (FY 07) data from the National Public Education Financial Survey (NPEFS) of the Common Core of Data (CCD) survey system. Programs covered in the NPEFS include regular, special, and vocational education; charter schools that reported data to the state…

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

    ERIC Educational Resources Information Center

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

    2004-01-01

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

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

    ERIC Educational Resources Information Center

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

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

  16. Activities contributing to energy expenditure among Guatemalan adults

    PubMed Central

    Gregory, Cria O; Ramirez-Zea, Manuel; Martorell, Reynaldo; Stein, Aryeh D

    2007-01-01

    Background Guatemala has experienced a substantial increase in overweight and obesity in recent years, yet physical activity patterns and consequent energy expenditure are largely unexplored in this population. Methods To describe overall physical activity levels (PAL) and activities contributing to daily energy expenditure, we analyzed time spent in daily activities as reported by 985 women and 819 men, living in rural and urban areas of Guatemala in 2002–04. Results Physical activity levels recommended to prevent obesity (PAL ≥ 1.70) differed by residence/occupation among men (agricultural-rural: 77%; nonagricultural-rural: 36%; urban: 24%; P < 0.01), but not women (rural: 2%; urban: 3%; P = 0.5). Median energy expenditure was higher among agricultural-rural men (44 MET*h/d; MET = metabolic equivalent) compared to nonagricultural-rural (37 MET*h/d) and urban men (35 MET*h/d; P < 0.01); energy expenditure was slightly lower among rural compared to urban women (34 MET*h/d vs. 35 MET*h/d; P < 0.01). Occupation was the largest contributor to energy expenditure (19–24 MET*h/d); among women and nonagricultural-rural and urban men this was primarily of a light intensity. Energy expenditure in sedentary activities ranged from 2 MET*h/d among rural women to 6 MET*h/d among agricultural-rural men. Any sports/exercise time was reported by 35% and 5% of men and women, respectively. Nevertheless, the majority of participants believed they were significantly active to stay healthy. Conclusion Overall, energy expenditure was low in the population not dedicated to agricultural occupations; an increased focus on active leisure-time behaviors may be needed to counterbalance reductions in energy expenditure consequent to sedentarization of primary occupations. PMID:17910754

  17. 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...

  18. Active Video Games and Energy Expenditure in Overweight Children.

    PubMed

    Haddock, Bryan L; Brandt, Andrea M; Siegel, Shannon R; Wilkin, Linda D; Han, Joung-Kyue

    2008-07-01

    The prevalence of overweight in children has increased significantly in recent years. Frequent television viewing and the playing of video games have often been linked to the high prevalence of overweight. The purpose of this study was to determine if overweight children, given access to active video games, will play them at an intensity that will significantly increase energy expenditure. Twenty-three children, classified as "at risk for overweight" or "overweight," participated in this study. After a 10-minute baseline period in which the children watched a cartoon, the participants played the Jackie Chan Fitness Studio® (Xavix, Hong Kong) games for 30 minutes while rotating through the games as desired and resting whenever needed. Energy expenditure significantly increased from a mean at baseline of 1.15 ± 0.32 kcal/min to 4.08±1.18 kcal/min during the 30-minutes that the participants were given access to the games (p <.001). The total energy expenditure during the 30-minute time frame was 122.30 ± 35.40 kcal. The energy expenditure varied between individuals, with a low value of 75.00 kcal to a high of 205.86 kcal. Although a modest level of energy expenditure, this level of exertion could contribute to an overall weight control program in children.

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

    NASA Technical Reports Server (NTRS)

    Paul, Heather L.

    2011-01-01

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

  20. 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) ...

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

    ERIC Educational Resources Information Center

    Keough, Kristin

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

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

    PubMed

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

    2016-02-01

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

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

    PubMed

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

    2016-02-01

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

  4. 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…

  5. 25 CFR 117.19 - Debts of Indians.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 25 CFR 117.19 - Debts of Indians.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Debts of Indians. 117.19 Section 117.19 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES DEPOSIT AND EXPENDITURE OF INDIVIDUAL FUNDS OF MEMBERS OF THE OSAGE TRIBE OF INDIANS WHO DO NOT HAVE CERTIFICATES OF COMPETENCY § 117.19...

  7. 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

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

    PubMed

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

    2015-07-01

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

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

    ERIC Educational Resources Information Center

    Hylbert, Danny

    2002-01-01

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

  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. 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.

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

    PubMed

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

    2012-08-16

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

  13. 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.

  14. Systems of State Support for School District Capital Expenditures. Issues Related to Capital Outlay and Debt Service. Report No. F76-8.

    ERIC Educational Resources Information Center

    Augenblick, John

    Over the past five years, many states have modified their systems for providing aid to local school districts for current operating expenses, but few changes have taken place in states' support of local districts' capital outlay expenditures. However, the issues surrounding capital expenditures are somewhat different from those involved in current…

  15. 26 CFR 1.446-5 - Debt issuance costs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Debt issuance costs. 1.446-5 Section 1.446-5...) INCOME TAXES (CONTINUED) Methods of Accounting § 1.446-5 Debt issuance costs. (a) In general. This section provides rules for allocating debt issuance costs over the term of the debt. For purposes of...

  16. 26 CFR 1.446-5 - Debt issuance costs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Debt issuance costs. 1.446-5 Section 1.446-5...) INCOME TAXES Methods of Accounting § 1.446-5 Debt issuance costs. (a) In general. This section provides rules for allocating debt issuance costs over the term of the debt. For purposes of this section,...

  17. 17 CFR 204.31 - Excluded debts or claims.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Excluded debts or claims. 204... RELATING TO DEBT COLLECTION Salary Offset § 204.31 Excluded debts or claims. This regulation does not apply to: (a) Debts or claims arising under the Internal Revenue Code of 1954 as amended (26 U.S.C. 1),...

  18. 17 CFR 204.31 - Excluded debts or claims.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Excluded debts or claims. 204... RELATING TO DEBT COLLECTION Salary Offset § 204.31 Excluded debts or claims. This regulation does not apply to: (a) Debts or claims arising under the Internal Revenue Code of 1954 as amended (26 U.S.C. 1),...

  19. 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...

  20. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  1. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 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...

  2. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 26 CFR 1.166-1 - Bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  4. 26 CFR 1.1001-3 - Modifications of debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., any deterioration in the financial condition of the obligor between the issue date of the debt... a debt instrument (whether or not the debt instrument is publicly traded) between the issue date of... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Modifications of debt instruments....

  5. 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

  6. 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...

  7. 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 Section 1.1286-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY....1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed debt instruments. If...

  8. Impacts of vigorous and non-vigorous activity on daily energy expenditure.

    PubMed

    Westerterp, Klaas R

    2003-08-01

    Activity intensity is a potential determinant of activity-induced energy expenditure. Tri-axial accelerometery is the most objective measurement technique for the assessment of activity intensity, in combination with doubly-labelled water for the measurement of energy expenditure under free-living conditions. Data on the effects of subject characteristics, including body size and age, and exercise training on the relationship between activity intensity and daily energy expenditure are reviewed. Average daily metabolic rate and non-basal energy expenditure are positively related to body size. The duration and intensity of physical activities do not need to be equivalent to the energy spent on activity. Obese subjects spend more energy on physical activity but can perform fewer activities, especially high-intensity (weight-bearing) activities, because of their higher body weight. Physical activity generally declines gradually from about 60 years of age onwards. Most subjects > 80 years have an activity level well below the level defined for sedentary middle-aged adults. Spending relatively more time on low-intensity activities has a negative effect on the mean physical activity level. To obtain a higher physical activity level does not necessarily imply high-intensity activities. In an average subject 25% of the activity-induced energy expenditure may be attributed to high-intensity activities. Exercise training, as a form of high-intensity activity, affects the physical activity level more in younger subjects than in elderly subjects.

  9. Activities Contributing to Total Energy Expenditure in the United States: Results from the NHAPS Study

    PubMed Central

    Dong, Linda; Block, Gladys; Mandel, Shelly

    2004-01-01

    Background Physical activity is increasingly recognized as an important factor influencing health and disease status. Total energy expenditure, both low-intensity and high-intensity, contributes to maintenance of healthy body weight. This paper presents the results of a quantitative approach to determining the activities that contribute to total energy expenditure in the United States. Methods Data from the National Human Activity Pattern Survey (NHAPS) were used. In 1992–1994 the NHAPS sampled 4,185 females and 3,330 males, aged 18 years and over, weighted to be representative of the 48 contiguous United States. A detailed report of each activity performed in the previous 24 hours was obtained. A score was created for each activity, by multiplying duration and intensity for each individual and summing across individuals. This score was then used to rank each activity according to its contribution to total population energy expenditure, for the total sample and separately for each gender, race, age, region, and season. Results This analysis reveals our society to be primarily sedentary; leisure time physical activity contributed only approximately 5% of the population's total energy expenditure. Not counting sleeping, the largest contributor to energy expenditure was "Driving a car", followed by "Office work" and "Watching TV". Household activities accounted for 20.1% and 33.3% of energy expenditure for males and females respectively. Conclusion The information presented in this paper may be useful in identifying common activities that could be appropriate targets for behavioral interventions to increase physical activity. PMID:15169563

  10. 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…

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

    PubMed Central

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

    2013-01-01

    This technical note describes methods to improve activity energy expenditure estimates using a multi-sensor board (MSB) by measuring slope. Ten adults walked over a 2.5-mile course wearing an MSB and mobile calorimeter. Energy expenditure was estimated using accelerometry alone (base) and four methods to measure slope. The barometer and GPS methods improved accuracy 11% from the base (Ps < 0.05) to 86% overall. Measuring slope using the MSB improves energy expenditure estimates during field-based activities. PMID:23537030

  12. 45 CFR 235.64 - FFP rates, and activities and costs matchable as training expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... activities and costs matchable as training expenditures. Under title I, IV-A, X, XIV, or XVI(AABD) of the Act... engaged to develop or conduct special programs; and (4) Costs of space, postage, teaching...

  13. 20 CFR 366.2 - Past-due legally enforceable debt.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Past-due legally enforceable debt. 366.2... COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.2 Past-due legally enforceable debt. A past-due legally enforceable debt which may be referred to the Internal Revenue Service is a debt: (a) Which...

  14. Dental student debt.

    PubMed

    Mannion, H; Bedi, R

    1995-09-01

    The aim of this investigation is to provide information about the financial status of dental students enrolled on the Bachelor of Dental Surgery degree course at the University of Birmingham. All undergraduate dental students enrolled during the academic year 1993-94 were asked to participate in the study. The pre-tested questionnaire, which was given to all students, covered personal details, expenditure levels, income, loans, overdrafts, use of government schemes ('top-up loans'), and so on. The questionnaire was completed by 115 dental students (response rate 47%). The results showed that dental students' debts increased each year throughout the course. A top-up loan (range 700 Pounds-850 Pounds) had been taken out by 36% of students. The financial status of 9% of students was severe enough to warrant their eligibility for awards from access funds. Credit cards were possessed by 52% of the surveyed students, and although only half of these owed money, 22% owed between 500 Pounds and 2000 Pounds. Personal overdrafts were held by 56% of respondents. A total of 17% of students engaged in weekly part-time employment. The average debt for final year students was 1200 Pounds. Dental students' estimates of the level of debt they were likely to incur was greater than the actual debt presently experienced by final year students. In conclusion, this preliminary study showed that most dental students incur debt during their undergraduate course and that this debt increases during the course.

  15. 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... section 174 of the Internal Revenue Code (Code). In particular, these proposed regulations provide... property, including pilot models. The regulations will affect taxpayers engaged in research...

  16. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  18. 78 FR 37883 - Information Collection Activities: Report of Fuel Cost, Consumption, and Surcharge Revenue

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-24

    ... Surface Transportation Board Information Collection Activities: Report of Fuel Cost, Consumption, and..., Consumption, and Surcharge Revenue. Comments are requested concerning: (1) The accuracy of the Board's burden... Board's request for OMB approval. Description of Collection Title: Report of Fuel Cost, Consumption,...

  19. Energy expenditures & physical activity in rats with chronic suboptimal nutrition

    PubMed Central

    Rising, Russell; Lifshitz, Fima

    2006-01-01

    Background Sub-optimally nourished rats show reduced growth, biochemical and physiological changes. However, no one has assessed metabolic rate adaptations in rats subjected to chronic suboptimal nutrition (CSN). In this study energy expenditure (EE; kcal/100 g body weight) and physical activity (PA; oscillations in weight/min/kg body weight) were assessed in rats subjected to three levels of CSN. Results Body weight gain was diminished (76.7 ± 12.0 and 61.6 ± 11.0 g) in rats fed 70 and 60% of the ad-libitum fed controls which gained more weight (148.5 ± 32.3 g). The rats fed 80% gained weight similarly to controls (136.3 ± 10.5 g). Percent Fat-free body mass was reduced (143.8 ± 8.7 and 142.0 ± 7.6 g) in rats fed 70 and 60% of ad-libitum, but not in those fed 80% (200.8 ± 17.5 g) as compared with controls (201.6 ± 33.4 g). Body fat (g) decreased in rats fed 80% (19.7 ± 5.3), 70% (15.3 ± 3.5) and 60% (9.6 ± 2.7) of ad-libitum in comparison to controls (26.0 ± 6.7). EE and PA were also altered by CSN. The control rats increased their EE and PA during the dark periods by 1.4 ± 0.8 and 1.7 ± 1.1 respectively, as compared with light the period; whereas CSN rats fed 80 and 70% of ad-libitum energy intake had reduced EE and PA during the dark periods as compared with the light period EE(7.5 ± 1.4 and 7.8 ± 0.6 vs. 9.0 ± 1.2 and 9.7 ± 0.8; p < 0.05, respectively), PA(3.1 ± 0.8 and 1.6 ± 0.4 vs. 4.1 ± 0.9 and 2.4 ± 0.4; p < 0.05) and RQ (0.87 ± 0.04 and 0.85 ± 0.5; vs. 0.95 ± 0.03 and 0.91 ± 0.05 p < 0.05). In contrast, both light (7.1 ± 1.4) and dark period (6.2 ± 1.0) EE and PA (3.4 ± 0.9 and 2.5 ± 0.5 respectively) were reduced in rats fed 60% of ad-libitum energy intake. Conclusion CSN rats adapt to mild energy restriction by reducing body fat, EE and PA mainly during the dark period while growth proceeds and lean body mass is preserved. At higher levels of energy restrictions there is decreased growth, body fat and lean mass. Moreover EE

  20. 11 CFR 116.10 - Disputed debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  1. 11 CFR 116.10 - Disputed debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  2. Debt collection project report

    SciTech Connect

    Not Available

    1980-05-01

    In October 1979 the Office of Management and Budget initiated a review of debt collection within the Federal Government. A DOE Debt Collection Project Team was established, and seven activites were selected for review. These were Albuquerque Operations Office; Bonneville Power Administration; Chicago Operations and Regional Office; Naval Petroleum Reserves, California; Oak Ridge Operations Office; Washington Financial Services Division; and Western Area Power Administration. The team visited each of these activities to collect data on the size, age, and types of receivables managed and procedures for billing, aging, and handling overdue accounts. Various deficiencies were found to exist at several of the DOE entities that are not consistent with good management practices in the performance of their debt collection functions. Also, the Debt Collection Project Team identified a wide variation in the procedures followed by DOE activities in the management of accounts receivable, and a wide variation in the effectiveness of the debt management functions. 1 figure, 17 tables. (RWR)

  3. 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…

  4. 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. PMID:24570170

  5. 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.

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

    PubMed

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

    2013-02-23

    Animal ecology is shaped by energy costs, yet it is difficult to measure fine-scale energy expenditure in the wild. Because metabolism is often closely correlated with mechanical work, accelerometers have the potential to provide detailed information on energy expenditure of wild animals over fine temporal scales. Nonetheless, accelerometry needs to be validated on wild animals, especially across different locomotory modes. We merged data collected on 20 thick-billed murres (Uria lomvia) from miniature accelerometers with measurements of daily energy expenditure over 24 h using doubly labelled water. Across three different locomotory modes (swimming, flying and movement on land), dynamic body acceleration was a good predictor of daily energy expenditure as measured independently by doubly labelled water (R(2) = 0.73). The most parsimonious model suggested that different equations were needed to predict energy expenditure from accelerometry for flying than for surface swimming or activity on land (R(2) = 0.81). Our results demonstrate that accelerometers can provide an accurate integrated measure of energy expenditure in wild animals using many different locomotory modes. PMID:23256182

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

    PubMed Central

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

    2013-01-01

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

  8. An Historical Overview of Revenues and Expenditures for Public Elementary and Secondary Education, by State: Fiscal Years 1990-2002. Statistical Analysis Report. NCES 2007-317

    ERIC Educational Resources Information Center

    St. John, Elise; Hill, Jason; Johnson, Frank

    2007-01-01

    This comprehensive publication contains data from the Common Core of Data, National Public Education Financial Survey, Fiscal Years 1990 through 2002 adjusted to 2002 dollars using the Consumer Price Index. Full dollar amounts and per pupil amounts are presented for each data item. This publication contains state-level data on revenues by source…

  9. 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

  10. 76 FR 1063 - Modifications of Debt Instruments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-07

    ... FR 31736) that proposed amendments to Sec. 1.1001-3 to clarify the circumstances in which the credit... Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ30 Modifications of Debt Instruments AGENCY: Internal... regulations relating to the modification of debt instruments. The regulations clarify the extent to which...

  11. 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... Modifications of debt instruments. (a) Scope—(1) In general. This section provides rules for determining whether a modification of the terms of a debt instrument results in an exchange for purposes of §...

  12. 77 FR 54808 - Integrated Hedging Transactions of Qualifying Debt

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-06

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK98 Integrated Hedging Transactions of Qualifying Debt... currency denominated debt instrument and multiple associated hedging transactions. The regulations provide... debt instrument with a Sec. 1.988-5(a) hedge. The effect of integration under the regulations is...

  13. 26 CFR 1.1275-4 - Contingent payment debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Contingent payment debt instruments. 1.1275-4....1275-4 Contingent payment debt instruments. (a) Applicability—(1) In general. Except as provided in paragraph (a)(2) of this section, this section applies to any debt instrument that provides for one or...

  14. 26 CFR 1.1275-4 - Contingent payment debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Variable rate debt instruments. 1.1275-5....1275-5 Variable rate debt instruments. (a) Applicability—(1) In general. This section provides rules for variable rate debt instruments. Except as provided in paragraph (a)(6) of this section, a...

  16. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Variable rate debt instruments. 1.1275-5....1275-5 Variable rate debt instruments. (a) Applicability—(1) In general. This section provides rules for variable rate debt instruments. Except as provided in paragraph (a)(6) of this section, a...

  17. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Variable rate debt instruments. 1.1275-5....1275-5 Variable rate debt instruments. (a) Applicability—(1) In general. This section provides rules for variable rate debt instruments. Except as provided in paragraph (a)(6) of this section, a...

  18. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Variable rate debt instruments. 1.1275-5 Section... Variable rate debt instruments. (a) Applicability—(1) In general. This section provides rules for variable rate debt instruments. Except as provided in paragraph (a)(6) of this section, a variable rate...

  19. 26 CFR 1.1275-5 - Variable rate debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Variable rate debt instruments. 1.1275-5....1275-5 Variable rate debt instruments. (a) Applicability—(1) In general. This section provides rules for variable rate debt instruments. Except as provided in paragraph (a)(6) of this section, a...

  20. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  1. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  2. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  3. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 11 CFR 100.155 - Uncompensated Internet activity by individuals that is not an expenditure.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  5. 26 CFR 1.1275-7 - Inflation-indexed debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Inflation-indexed debt instruments. 1.1275-7....1275-7 Inflation-indexed debt instruments. (a) Overview. This section provides rules for the Federal income tax treatment of an inflation-indexed debt instrument. If a debt instrument is an...

  6. 26 CFR 1.1275-7 - Inflation-indexed debt instruments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Inflation-indexed debt instruments. 1.1275-7....1275-7 Inflation-indexed debt instruments. (a) Overview. This section provides rules for the Federal income tax treatment of an inflation-indexed debt instrument. If a debt instrument is an...

  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. Male Weasels Decrease Activity and Energy Expenditure in Response to High Ambient Temperatures

    PubMed Central

    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 (Ta). 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 Ta 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. PMID:23977336

  9. 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…

  10. Physical activity patterns and estimated daily energy expenditures in normal and overweight tunisian schoolchildren

    PubMed Central

    Zarrouk, Fayçal; Bouhlel, Ezdine; Feki, Youssef; Amri, Mohamed; Shephard, Roy J.

    2009-01-01

    Our aim was to test the normality of physical activity patterns and energy expenditures in normal weight and overweight primary school students. Heart rate estimates of total daily energy expenditure (TEE), active energy expenditure (AEE), and activity patterns were made over 3 consecutive school days in healthy middle-class Tunisian children (46 boys, 44 girls, median age (25th-75th) percentile, 9.2 (8.8-9.9) years. Our cross-section included 52 students with a normal body mass index (BMI) and 38 who exceeded age-specific BMI limits. TEE, AEE and overall physical activity level (PAL) were not different between overweight children and those with a normal BMI [median values (25th-75th) 9.20 (8.20-9.84) vs. 8.88 (7.42-9.76) MJ/d; 3.56 (2.59-4.22) vs. 3.85 (2.77-4.78) MJ/d and 1.74 (1.54-2.04) vs. 1.89 (1.66-2.15) respectively]. Physical activity intensities (PAI) were expressed as percentages of the individual’s heart rate reserve (%HRR). The median PAI for the entire day (PAI24) and for the waking part of day (PAIw) were lower in overweight than in normal weight individuals [16.3 (14.2-18.9) vs. 20.6 (17.9-22.3) %HRR, p < 0.001) and 24.8 (21.6-28.9) vs.26.2 (24.5-30.8) %HRR, p < 0.01], respectively. Overweight children allocated more of their day to sedentary pursuits [385 (336-468) vs 297 (235-468) min/d, p < 0.001], and less time to moderate physical activity [381(321-457) vs. 460 (380-534) min/d, p < 0.01]. Nevertheless, because of the greater energy cost of a given task, total and active daily energy expenditure did not differ from those with a normal BMI. Key points The physical activity intensity for the entire day (PAI24) and for the waking part of day (PAIw) were lower in overweight than in normal weight individuals. However, because the energy cost of activity is greater in those who are overweight, they do not differ in total energy expenditure or in active energy expenditure. Normal children spend more time in moderate activity and less time in

  11. 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. 1.1286-2 Section 1.1286-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Losses § 1.1286-2 Stripped inflation-indexed debt instruments. Stripped inflation-indexed...

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

    PubMed

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

    2012-07-01

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

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

    SciTech Connect

    JL Fuller; KM Leek

    2000-03-08

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

  14. 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

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

    PubMed

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

    2008-02-01

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

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

    PubMed

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

    2008-02-01

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

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

    PubMed Central

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

    2008-01-01

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

  18. Innovative revenue generation.

    PubMed

    Pink, G H; Deber, R B; Lavoie, J N; Aserlind, E

    1991-01-01

    Innovative revenue generation by Canadian hospitals is drawing increasing attention. After a critical examination of the literature, we classified these into six areas: clinical/diagnostic insured services, clinical/diagnostic non-insured services, hotel services, retail services, administrative services and financial activities. We concluded that many Canadian hospitals are engaging in innovative revenue generation activities, the success of such activities has been mixed, there are many factors to consider when selecting revenue generation activities, many aspects of innovative revenue generation involve sophisticated business and risk management skills not traditionally required in hospital management, and implementation of many such activities requires support from the hospital board, hospital staff and medical staff.

  19. 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...

  20. Energy expenditure, physical activity, and obesity in children.

    PubMed

    Goran, M I; Treuth, M S

    2001-08-01

    Although there are physiologic and genetic influences on the various components of energy metabolism and body weight regulation, and a major portion of individual differences in body weight can be explained by genetic differences, it seems unlikely that the increased global prevalence of obesity has been driven by a dramatic change in the gene pool. It is more likely and more reasonable that acute changes in behavior and environment have contributed to the rapid increase in obesity and that genetic factors may be important in the deferring individual susceptibilities to these changes. The most striking behavioral changes that have occurred have been an increased reliance on high-fat and energy-dense "fast foods," with larger portion sizes, coupled with an ever-increasing sedentary lifestyle. The more sedentary lifestyle is caused by an increased reliance on technology and labor-saving devices, which has reduced the need for physical exertion for everyday activities. Examples of energy-saving devices that have resulted in a secular decline in physical activity include: Increased use of automated transport rather than walking or biking Central heating and use of automated equipment, such as washing machines, in the household. Reduction in physical activity in the workplace because of computers, automated equipment, and electronic mail. Increased use of television and computers for entertainment and leisure activities. Use of elevators and escalators rather than stairs. Increased concern for crime, which has reduced the likelihood of outdoor playing. Poor urban planning that does not provide adequate biking paths or even sidewalks in some communities. Thus, the increasing prevalence, numerous health risks, and astounding economic costs of obesity clearly justify widespread efforts toward prevention efforts. These prevention efforts should begin in childhood because the behaviors are learned and continue through the lifetime.

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

    PubMed

    Shukla, C; Koch, L G; Britton, S L; Cai, M; Hruby, V J; Bednarek, M; Novak, C M

    2015-12-01

    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 MC 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.

  2. 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....

  3. 26 CFR 1.615-1 - Pre-1970 exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 26 CFR 1.617-3 - Recapture of exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 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

  6. 20 CFR 366.1 - Notification to Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Application of the expenditure test to expenditures to influence legislation; introduction. 1.501(h)-1 Section 1.501(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(h)-1...

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

    PubMed

    Blaszkiewicz, Magdalena; Townsend, Kristy L

    2016-06-01

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

  9. 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.

  10. 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)…

  11. 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…

  12. 75 FR 51433 - Modifications of Debt Instruments; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-20

    ... public hearing that appeared in the Federal Register on Friday, June 4, 2010 (75 FR 31736), announced... 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...

  13. 26 CFR 1.166-5 - Nonbusiness debts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Nonbusiness debts. 1.166-5 Section 1.166-5...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-5 Nonbusiness debts. (a) Allowance of deduction as capital loss. (1) The loss resulting from any nonbusiness...

  14. 26 CFR 1.166-5 - Nonbusiness debts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Nonbusiness debts. 1.166-5 Section 1.166-5...) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.166-5 Nonbusiness debts. (a) Allowance of deduction as capital loss. (1) The loss resulting from any nonbusiness...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  18. 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...

  19. 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...

  20. Energy intake, expenditure and pattern of daily activity of Nigerian male students.

    PubMed

    Cole, A H; Ogbe, J O

    1987-11-01

    1. Twenty apparently healthy and normal Nigerian male students, resident at the University of Ibadan campus, were studied for seven consecutive days to assess their food energy intake and expenditure and pattern of their daily activities. 2. The mean age (years) of the group was 24.0 (SD 3.23, range 20-30), mean height (m) 1.71 (SD 0.06, range 1.61-1.84) and body-weight (kg) was 61.1 (SD 5.01, range 51.0-69.5). 3. The food intake of each subject was obtained by direct weighing and its energy value determined using a ballistic bomb calorimeter. Patterns of daily activities were recorded and the energy costs of representative activities were determined by indirect calorimetry. 4. Activities mainly involved sitting, mean 580 (SD 167, range 394-732) min/d. Sleeping and standing activities took a mean of 445 (SD 112) and 115 (SD 75) min/d respectively. Personal domestic activities took a mean of 94 (SD 40) min/d. 5. The mean energy intake of the group was 11,182 (SD 1970) kJ/d or 183 (SD 32) kJ/kg body-weight per d. This value is lower than the 12.5 MJ/d recommended by the Food and Agriculture Organization (FAO)/World Health Organization (WHO) (1973) as the energy requirement for an adult man engaged in moderate activities, but it is higher than the FAO/WHO/United Nations University (UNU) (1985) recommended value of 10.8 MJ/d for a male office clerk (light activity). It is also lower than the recommended energy requirement of 11.6 MJ/d for a subsistence farmer (moderately active work) (FAO/WHO/UNU, 1985). 6. The mean energy expenditure of the male subjects was 9876 (SD 1064, range 7159-12,259) kJ/d and was lower than mean intake. 7. The energy intake and expenditure values indicated that the groups participating in the present study were not physically very active. It is an indication that the Nigerian male students expended less but probably consumed more energy than required. It is suggested for health reasons and for mental fitness that the Nigerian male students

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  2. 26 CFR 1.271-1 - Debts owed by political parties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  3. 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...

  4. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 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 §...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 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...

  10. 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...

  11. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  13. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 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...

  15. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    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. 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 §...

  16. 26 CFR 1.593-1 - Additions to reserve for bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 1.593-5 - Addition to reserves for bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 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...

  20. 26 CFR 1.1275-6 - Integration of qualifying debt instruments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Debts owed by political parties. 1.271-1 Section... (CONTINUED) INCOME TAXES Items Not Deductible § 1.271-1 Debts owed by political parties. (a) General rule. In...), no deduction shall be allowed under section 166 (relating to bad debts) or section 165(g)...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  3. 26 CFR 1.1286-2 - Stripped inflation-protected debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 1.1286-2 - Stripped inflation-indexed debt instruments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 20 CFR 366.6 - Change in notification to Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 76 FR 16855 - Proposed Collection; Comment Request for Revenue Procedure 2001-21

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-25

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

  7. ROCK1 in AgRP neurons regulates energy expenditure and locomotor activity in male mice.

    PubMed

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

    2013-10-01

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

  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. Is playing exergames really exercising? A meta-analysis of energy expenditure in active video games.

    PubMed

    Peng, Wei; Lin, Jih-Hsuan; Crouse, Julia

    2011-11-01

    This article reports a meta-analysis of energy expenditure (EE) of playing active video games (AVGs). In particular, heart rate (HR), oxygen consumption (VO2), and EE were assessed and three moderators for the effects of AVGs--types of AVG, player age, and player weight status--were analyzed. The results show that playing AVGs significantly increased HR, VO2, and EE from resting. The effect sizes of playing AVGs on HR, VO2, and EE were similar to traditional physical activities. AVG type and player age were significant moderators for the effects of AVGs. The finding suggests that AVGs are effective technologies that may facilitate light- to moderate-intensity physical activity promotion.

  10. 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.

  11. 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

  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. 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

  14. 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.

  15. 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

  16. 75 FR 31736 - Modifications of Debt Instruments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-04

    ... deletion of a co- obligor. In response to the proposed regulations published on December 2, 1992 (57 FR... ] September 24, 1996 (TD 8675; 61 FR 32926) explains that ``for purposes of this regulation, unless there is a... Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ30 Modifications of Debt Instruments AGENCY:...

  17. 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)

  18. Novel Approaches to Obesity Prevention: Effects of Game Enjoyment and Game Type on Energy Expenditure in Active Video Games

    PubMed Central

    Lyons, Elizabeth J.; Tate, Deborah F.; Komoski, Stephanie E.; Carr, Philip M.; Ward, Dianne S.

    2012-01-01

    Background Some active video games have been found to promote physical activity adherence because of enjoyment. However, many active games are exercise themed, which may interfere with the distracting properties that make game-based exercise more enjoyable than traditional exercise. This study compared exercise-themed and game-themed active games to investigate differences in energy expenditure and enjoyment. Method Young adults (N = 100, 50 female, 55 overweight, aged 18–35 years) played two of four Wii Fit games (one aerobic game and one balance game per person) for 10 min each. Of the two aerobic games, one was exercise themed (jogging) and the other was game themed (hula hooping). Both balance games were game themed. Energy expenditure and enjoyment were measured. Results After adjustment for gender and weight, aerobic games produced 2.70 kcal/kg-1/h-1 (95% confidence interval 2.41, 3.00) greater energy expenditure than balance games (p < .001), but balance games were more enjoyable (p < .001). In aerobic games, jogging produced greater energy expenditure than hula hooping in normal-weight and male participants (p < .001); in overweight and female participants, no differences were found (p > .17). Hula hooping was enjoyed more than jogging (p = .008). Enjoyment predicted energy expenditure in aerobic games (B = 0.767, p = .010). Conclusions Aerobic games produced greater energy expenditure but lower enjoyment than balance games, and a game-themed aerobic game was found more enjoyable than an exercise-themed aerobic game. Integrating more strenuous activity into entertaining games instead of games that simply simulate exercise may be a fruitful avenue for active game development. PMID:22920810

  19. Validity of physical activity indices for adjusting energy expenditure for body size: do the indices depend on body size?

    PubMed

    Taguri, Emiko; Tanaka, Shigeho; Ohkawara, Kazunori; Ishikawa-Takata, Kazuko; Hikihara, Yuki; Miyake, Rieko; Yamamoto, Shigeru; Tabata, Izumi

    2010-01-01

    To express intensity of physical activity, energy expenditure is often divided by either body weight, resting metabolic rate, or fat-free mass. These calculations are used widely as the physical activity index. However, it is unclear how body size influences the valid estimation of intensity of various kinds of activities. In the present study, we investigated whether these indices are able to adjust for body size when calculating energy expenditure in various kinds of activities. In addition, we examined to what extent the error of index is introduced by differences in body size. Resting metabolic rates and energy expenditure during sitting light work, 4 lifestyle and 7 ambulant activities were measured in the postabsorptive state using indirect calorimetry in 71 healthy Japanese adults. We regarded an index as an inappropriate adjustment for body size when there was a significant correlation between it and body weight. Energy expenditure normalized by body weight correlated with body weight in all sedentary states; when normalized by lying resting metabolic rate it correlated with body weight in 3 ambulant activities; when normalized by sitting resting metabolic rate it correlated with body weight in 2 lifestyle and 5 ambulant activities; and when normalized by fat-free mass it correlated with only 1 ambulant activity. The indices caused errors in estimates of activity intensity of less than +/-10% when body weight was more than 10 kg above average. In conclusion, the body weight-normalized index was inappropriate for sedentary activities and the other three indices were inappropriate for ambulant activities. However, the use of any of these indices introduces an error in the estimate of total energy expenditure of considerably less than +/-10% for body weights within the normal range. PMID:20558969

  20. [Heart rate and energy expenditure during extravehicular activity in different time of day].

    PubMed

    Stepanova, S I; Katuntsev, V P; Osipov, Iu Iu; Galichiĭ, V A

    2013-01-01

    The article discusses the comparative heart rate (HR) characteristics associated with day and night extravehicular activities (EVA). HR was commonly higher in the night but not in the daytime. Presumably, the reason is psychological and physiological challenges of the night work on the background of natural performance decrement. These circumstances could lead to elevation of psychic tension and, consequently, increase of heartbeats to a greater extent as compared with daytime EVA. According to the correlation analysis data, the pattern of HR relation to physical loads evaluated by energy expenditure in the daytime was other than at night, i.e. it was positive unlike the nighttime correlation. We cannot exclude it that in the daytime increase in cardiac output (CO) in response to physical work was largely due to increase in HR, whereas it was stroke volume that dominated during night work; at least, it could support CO fully in the periods of low loading.

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

    PubMed Central

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

    2003-01-01

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

  2. 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.

  3. 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.

  4. 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.

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

    PubMed

    Saharia, Devendra

    2014-09-01

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

  6. 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.

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

    PubMed

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

    1998-07-01

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

  8. 18 CFR 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... activities. (a) This account must include expenditures for the purpose of influencing public opinion with... THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY...

  9. 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...

  10. 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...

  11. 18 CFR 2.60 - Facilities and activities during an emergency-accounting treatment of defense-related expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 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...

  12. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Natural Gas Act § 2.60 Facilities and activities during an emergency—accounting treatment of defense-related expenditures. The Commission, cognizant of the need of the natural gas industry for advice with respect to the applicability of the Natural Gas Act and the Commission's regulations thereunder...

  14. The Energy Expenditure of an Activity-Promoting Video Game compared to Sedentary Video Games and TV Watching

    PubMed Central

    Mitre, Naim; Foster, Randal C; Lanningham-Foster, Lorraine; Levine, James A.

    2014-01-01

    Background Screen time continues to be a major contributing factor to sedentariness in children. There have been more creative approaches to increase physical over the last few years. One approach has been through the use of video games. In the present study we investigated the effect of television watching and the use of activity-promoting video games on energy expenditure and movement in lean and obese children. Our primary hypothesis was that energy expenditure and movement decreases while watching television, in lean and obese children. Our secondary hypothesis was that energy expenditure and movement increases when playing the same game with an activity-promoting video game console compared to a sedentary video game console, in lean and obese children. Methods Eleven boys (10 ± 1 year) and eight girls (9 ± 1 year) ranging in BMI from 14–29 kg/m2 (eleven lean and eight overweight or obese) were recruited. Energy expenditure and physical activity were measured while participants were watching television, playing a video game on a traditional sedentary video game console, and while playing the same video game on an activity-promoting video game (Nintendo Wii) console. Results Energy expenditure was significantly greater than television watching and playing video games on a sedentary video game console when children played the video game on the activity-promoting console(125.3 ± 38.2 Kcal/hr vs. 79.7 ± 20.1 and 79.4 ±15.7, P<0.0001, respectively). When examining movement with accelerometry, children moved significantly more when playing the video game on the Nintendo Wii console (p<0.0001). Conclusion The amount of movement and energy expenditure of television watching and playing video games on a sedentary video game console is not different. Activity-promoting video games have shown to increase movement, and be an important tool to raise energy expenditure by 50% when compared to sedentary activities of daily living. PMID:22145458

  15. 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…

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

    PubMed

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

    2008-11-01

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

  17. 26 CFR 1.263(a)-6T - Election to deduct or capitalize certain expenditures (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... expenditures (temporary). 1.263(a)-6T Section 1.263(a)-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT....263(a)-6T Election to deduct or capitalize certain expenditures (temporary). (a) In general. Under...) Section 198A (expensing of qualified disaster expenses); (18) Section 248 (organization expenditures of...

  18. 26 CFR 1.263(a)-6T - Election to deduct or capitalize certain expenditures (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... expenditures (temporary). 1.263(a)-6T Section 1.263(a)-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT....263(a)-6T Election to deduct or capitalize certain expenditures (temporary). (a) In general. Under...) Section 198A (expensing of qualified disaster expenses); (18) Section 248 (organization expenditures of...

  19. 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...

  20. 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....

  1. 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....

  2. 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

  3. 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...

  4. 26 CFR 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 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...

  6. 26 CFR 1.582-1 - Bad debts, losses, and gains with respect to securities held by financial institutions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 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...

  8. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. 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...

  13. 26 CFR 1.1275-2 - Special rules relating to debt instruments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Special rules relating to debt instruments. 1.1275-2 Section 1.1275-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... reopenings that occur on or after March 25, 1992. (ii) Definitions—(A) Additional Treasury...

  14. 26 CFR 1.163-7 - Deduction for OID on certain debt instruments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Deduction for OID on certain debt instruments. 1.163-7 Section 1.163-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... after December 21, 1992, and before April 4, 1994. Paragraph (e) of this section applies to...

  15. 26 CFR 1.163-7 - Deduction for OID on certain debt instruments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Deduction for OID on certain debt instruments. 1.163-7 Section 1.163-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... after December 21, 1992, and before April 4, 1994. Paragraph (e) of this section applies to...

  16. 26 CFR 1.501(h)-1 - Application of the expenditure test to expenditures to influence legislation; introduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 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

  18. 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.

  19. 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

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

    PubMed Central

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

    2014-01-01

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

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

    PubMed

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

    1998-05-01

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

  2. 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.

  3. The relationship between active ghrelin levels and human obesity involves alterations in resting energy expenditure.

    PubMed

    Marzullo, Paolo; Verti, Barbara; Savia, Giulio; Walker, Gillian E; Guzzaloni, Gabriele; Tagliaferri, Mariantonella; Di Blasio, Annamaria; Liuzzi, Antonio

    2004-02-01

    Ghrelin is a gastric hormone that exerts a stimulatory effect on appetite and fat accumulation. Ser(3) octanoylation is regarded as a prerequisite for ghrelin biological activity, although des-octanoylated forms may retain biological functions in vitro. Circulating ghrelin levels are usually low in obesity and in states of positive energy balance. Hence, the aim of our study was to analyze plasma active and serum total ghrelin levels in 20 obese (ages, 22-42 yr; body mass index, 41.3 +/- 1.1 kg/m(2)) and 20 lean subjects (ages, 22-43 yr; body mass index, 22.4 +/- 0.6 kg/m(2)) as well as their relationship to measures of glucose homeostasis, body fat, and resting energy expenditure (REE). The measured/predicted REE percentage ratio was calculated to subdivide groups into those with positive (> or = 100% ) and negative (<100%) ratio values. In obese patients, plasma active (180 +/- 18 vs. 411 +/- 57 pg/ml; P < 0.001) and serum total ghrelin levels (3650 +/- 408 vs. 5263 +/- 643 pg/ml; P < 0.05) were significantly lower when compared with lean subjects. Hence, ghrelin activity, defined as the proportion of active over total ghrelin levels, was similarly reduced in the obese state (6.1 +/- 0.9% vs. 8.4 +/- 1%; P < 0.05). There was a significant correlation between active and total ghrelin (r = 0.62; P < 0.001), and between total ghrelin and insulin (r = -0.53; P < 0.001) or insulin resistance using the homeostatis model of assessment-insulin resistance (r = -0.49; P < 0.001) approach. Significantly higher active ghrelin levels (214 +/- 22 vs. 159 +/- 30 pg/ml; P < 0.05) and ghrelin activity (8 +/- 1.7% vs. 4.9 +/- 0.9%; P < 0.05) were observed in patients with positive compared with negative measured/predicted REE ratio values. Our study shows that obesity is associated with an impairment of the entire ghrelin system. The observation that ghrelin is further decreased in cases of abnormal energy profit adds new evidence to the relationship between ghrelin activity and

  4. 76 FR 56973 - Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-15

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

  5. 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.

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

    PubMed Central

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

    2013-01-01

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

  7. Reconciling medical expenditure estimates from the MEPS and NHEA, 2002.

    PubMed

    Sing, Merrile; Banthin, Jessica S; Selden, Thomas M; Cowan, Cathy A; Keehan, Sean P

    2006-01-01

    The Medical Expenditure Panel Survey (MEPS) and National Health Expenditure Accounts (NHEA) are often used for health care policy analysis and simulations because they contain comprehensive estimates of national health care expenditures. The NHEA are primarily based on aggregate provider revenue data, while MEPS is based on person-level data on health care expenditures. This article compares MEPS and NHEA expenditure estimates for 2002 and discusses the differences. When MEPS and the NHEA are adjusted to be on a consistent basis, their expenditure estimates differ by 13.8 percent.

  8. Hospitality services generate revenue.

    PubMed

    Bizouati, S

    1993-01-01

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

  9. Hospitality services generate revenue.

    PubMed

    Bizouati, S

    1993-01-01

    An increasing number of hospitals are undertaking external revenue-generating activities to supplement their shrinking budgets. Written at the request of Leadership, this article outlines an example of a successful catering service -- a money-generating business that more Canadian hospitals could profitably consider. PMID:10127850

  10. 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

    ... provisions of 31 CFR part 903 and the Treasury entity's policies and procedures. Legal counsel approval to terminate debt collection activity is required as described in Treasury Directive 34-02 (Credit Management... or terminate debt collection on a Treasury debt? 5.8 Section 5.8 Money and Finance: Treasury...

  11. Can Sales Tax Revenue Equitably Finance Education?

    ERIC Educational Resources Information Center

    Jansen, Anicca C.

    In 1988, 66 of Tennessee's rural school districts brought suit against the state government claiming that the school funding system of a local option sales tax discriminates against rural areas. This study examines the effects of increased reliance on local sales tax revenue on Tennessee's school expenditures. Not every county can support a major…

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

    USGS Publications Warehouse

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

    2003-01-01

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

  13. 26 CFR 1.166-10 - Reserve for guaranteed debt obligations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Reserve for guaranteed debt obligations. 1.166....166-10 Reserve for guaranteed debt obligations. (a) Definitions. The following provisions apply for... regularly sells property in the ordinary course of the person's trade or business. (2) Guaranteed...

  14. 26 CFR 1.166-10 - Reserve for guaranteed debt obligations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 301.6402-6 - Offset of past-due, legally enforceable debt against overpayment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Offset of past-due, legally enforceable debt... to the Service for offset before November 15, 1992), the debt is referred for offset within ten years... support assigned to a State under section 402(a)(26) or section 471(a)(17) of the Social Security...

  16. 26 CFR 1.1275-7T - Inflation-indexed debt instruments (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 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...

  18. 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…

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

    PubMed Central

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

    2013-01-01

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

  20. Seasonal variation in energy expenditure is not related to activity level or water temperature in a large diving bird.

    PubMed

    Guillemette, Magella; Butler, Patrick J

    2012-09-15

    There is considerable interest in understanding how the energy budget of an endotherm is modulated from a physiological and ecological point of view. In this paper, we used daily (24 h) heart rate (f(H24)), as a proxy of daily energy expenditure (DEE) across seasons, to test the effect of locomotion activity and water temperature on the energy budget of a large diving bird. f(H24) was monitored continuously in common eiders (Somateria mollissima) during 7 months together with measures of time spent flying and time spent feeding. f(H24) varied substantially during the recording period, with numerous increases and decreases that occurred across seasons, although we did not find any relationship between f(H24) and the time spent active (feeding and flying). However, inactive heart rate (f(H,inactive)) decreased as locomotion activity increased, suggesting that common eiders were using some form of compensation when under a high work load. We were also unable to detect a negative relationship between water temperature and resting heart rate, a proxy of resting metabolic rate. This was unexpected, based on the assumption that high thermoregulation costs would be associated with cold waters. We showed instead that a high level of energy expenditure coincided with feather moult and warm waters, which suggests that the observed variable pattern of seasonal DEE was driven by these two factors. Nevertheless, our results indicate that compensation and possibly the timing of moult may be used as mechanisms to reduce seasonal variation in energy expenditure. PMID:22660783

  1. 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

  2. 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.

  3. Achieving revenue integrity in hospitals and health systems.

    PubMed

    Schoen, Marianne; Najera, Michael

    2012-09-01

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

  4. 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.

  5. 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...

  6. 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

  7. 26 CFR 1.381(c)(10)-1 - Deferred exploration and development expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... P Corporations in prior years do not exceed $400,000. See paragraph (b) of § 1.615-4. Example 4. X... expenditures. 1.381(c)(10)-1 Section 1.381(c)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... § 1.381(c)(10)-1 Deferred exploration and development expenditures. (a) Carryover requirement. (1)...

  8. 26 CFR 1.381(c)(10)-1 - Deferred exploration and development expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... P Corporations in prior years do not exceed $400,000. See paragraph (b) of § 1.615-4. Example 4. X... expenditures. 1.381(c)(10)-1 Section 1.381(c)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... § 1.381(c)(10)-1 Deferred exploration and development expenditures. (a) Carryover requirement. (1)...

  9. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 53.4955-1 - Tax on political expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 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…

  14. 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.

  15. Accelerometry to Estimate Energy Expenditure during Activity: Best Practice with Data Loggers.

    PubMed

    Halsey, L G; Green, J A; Wilson, R P; Frappell, P B

    2009-01-01

    Measurement of acceleration can be a proxy for energy expenditure during movement. The variable overall dynamic body acceleration (ODBA), used in recent studies, combines the dynamic elements of acceleration recorded in all three dimensions to measure acceleration and hence energy expenditure due to body movement. However, the simplicity of ODBA affords it limitations. Furthermore, while accelerometry data loggers enable measures to be stored, recording at high frequencies represents a limit to deployment periods as a result of logger memory and/or battery exhaustion. Using bantam chickens walking at different speeds in a respirometer while wearing an accelerometer logger, we investigated the best proxies for rate of oxygen consumption (Vo(2)) from a range of different models using acceleration. We also investigated the effects of sampling acceleration at different frequencies. The best predictor of Vo(2) was a multiple regression including individual measures of dynamic acceleration in each of the three dimensions. However, R(2) was relatively high for ODBA as well and also for certain measures of dynamic acceleration in single dimensions. The aforementioned are single variables, therefore easily derived onboard a data logger and from which a simple calibration equation can be derived. For calibrations of Vo(2) against ODBA, R(2) was consistent as sampling number decreased down to 600 samples of each acceleration channel per ODBA data point, beyond which R(2) tended to be considerably lower. In conclusion, data storage can be maximized when using acceleration as a proxy for Vo(2) by consideration of reductions in (1) number of axes measured and (2) sampling frequency.

  16. Australia's Educational Expenditures. Working Paper No. 50

    ERIC Educational Resources Information Center

    Burke, Gerald

    2003-01-01

    This paper provides an analysis of revenue for and expenditure on Australian education institutions. It includes a review of funding from public and private sources and from overseas. Analyses are made for education as a whole and for the major sectors: schools, vocational education and training (VET) and higher education. Estimates are considered…

  17. 26 CFR 1.163-8T - Allocation of interest expense among expenditures (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... not a trade or business expenditure, a passive activity expenditure, or an investment expenditure. (6...” means an expenditure (other than a passive activity expenditure or an investment expenditure) in.... On July 1, B sells the investment security for $1,000 and uses the sales proceeds to make a...

  18. 26 CFR 1.163-8T - Allocation of interest expense among expenditures (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... not a trade or business expenditure, a passive activity expenditure, or an investment expenditure. (6...” means an expenditure (other than a passive activity expenditure or an investment expenditure) in.... On July 1, B sells the investment security for $1,000 and uses the sales proceeds to make a...

  19. 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…

  20. Debt financing: an executive's guide.

    PubMed

    Runy, Lee Ann

    2006-06-01

    Debt financing can be a critical source of capital for not-for-profit hospitals. This gatefold outlines six steps toward effective debt financing, describes the various types of nontraditional and traditional debt and shows how two hospitals approached debt financing.

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

    ERIC Educational Resources Information Center

    Scebra, J. Boyd

    1983-01-01

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

  2. 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...

  3. 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...

  4. 26 CFR 56.4911-6 - Records of lobbying and grass roots expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 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...

  7. 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...

  8. 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...

  9. 26 CFR 56.4911-3 - Expenditures for direct and/or grass roots lobbying communications.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Expenditures for direct and/or grass roots....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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 26 CFR 1.174-1 - Research and experimental expenditures; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 1.174-2 - Definition of research and experimental expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 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

  1. Validation of Five Minimally Obstructive Methods to Estimate Physical Activity Energy Expenditure in Young Adults in Semi-Standardized Settings

    PubMed Central

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

    2015-01-01

    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. PMID:25781506

  2. 26 CFR 1.1272-3 - Election by a holder to treat all interest on a debt instrument as OID.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Election by a holder to treat all interest on a... Determining Capital Gains and Losses § 1.1272-3 Election by a holder to treat all interest on a debt... debt instrument subject to the election is treated as if— (i) The instrument is issued for the...

  3. 26 CFR 1.1272-3 - Election by a holder to treat all interest on a debt instrument as OID.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Election by a holder to treat all interest on a... Determining Capital Gains and Losses § 1.1272-3 Election by a holder to treat all interest on a debt... debt instrument subject to the election is treated as if— (i) The instrument is issued for the...

  4. 26 CFR 1.1272-3 - Election by a holder to treat all interest on a debt instrument as OID.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Election by a holder to treat all interest on a... Determining Capital Gains and Losses § 1.1272-3 Election by a holder to treat all interest on a debt... debt instrument subject to the election is treated as if— (i) The instrument is issued for the...

  5. 26 CFR 1.1272-3 - Election by a holder to treat all interest on a debt instrument as OID.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Election by a holder to treat all interest on a... Determining Capital Gains and Losses § 1.1272-3 Election by a holder to treat all interest on a debt... debt instrument subject to the election is treated as if— (i) The instrument is issued for the...

  6. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  8. 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...

  9. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  10. 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...

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

  12. Manitoba oil activity review, 1996

    SciTech Connect

    1997-12-31

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

  13. 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…

  14. 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.

  15. Debt and foregone medical care.

    PubMed

    Kalousova, Lucie; Burgard, Sarah A

    2013-06-01

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

  16. Financial debt of orthopedic residents.

    PubMed

    Hwang, John S; Beebe, Kathleen S; Benevenia, Joseph; Karanfilian, Briette; Berberian, Wayne S

    2012-04-01

    Many orthopedic residents accrue considerable debt by residency graduation. These debts for graduating medical students continue to increase due to the yearly increase of medical school tuition. The purpose of this study was to examine the causes of financial debt, as well the effects of debt on orthopedic residents.Orthopedic residents from postgraduate years 1 to 5 (N=27) completed an anonymous, optional financial survey. The survey asked questions regarding the characteristics of the residents' debt and their concern caused by their debt. All residents from our institute (N=27) voluntarily participated in the survey. The residents consisted of 4 (15%) women and 23 (85%) men, with 14 (56%) single residents and 12 (44%) married residents. No statistically significant difference existed in total debt >$100,000 between single and married residents or men and women. Forty-eight percent (n=13) of the residents had medical educational debt >$100,000, whereas 45% (n=12) had total debt >$200,000. Residents with total debt >$100,000 were concerned about their debt, whereas 1 of 4 residents with <$100,000 of total debt reported concern (P<.001).Debts affect orthopedic residents financially and may cause stress and hinder their medical training. Appropriate measures should be taken to help residents properly manage their debt and to provide supplemental assistance with their financial struggles. PMID:22495858

  17. Financial debt of orthopedic residents.

    PubMed

    Hwang, John S; Beebe, Kathleen S; Benevenia, Joseph; Karanfilian, Briette; Berberian, Wayne S

    2012-04-01

    Many orthopedic residents accrue considerable debt by residency graduation. These debts for graduating medical students continue to increase due to the yearly increase of medical school tuition. The purpose of this study was to examine the causes of financial debt, as well the effects of debt on orthopedic residents.Orthopedic residents from postgraduate years 1 to 5 (N=27) completed an anonymous, optional financial survey. The survey asked questions regarding the characteristics of the residents' debt and their concern caused by their debt. All residents from our institute (N=27) voluntarily participated in the survey. The residents consisted of 4 (15%) women and 23 (85%) men, with 14 (56%) single residents and 12 (44%) married residents. No statistically significant difference existed in total debt >$100,000 between single and married residents or men and women. Forty-eight percent (n=13) of the residents had medical educational debt >$100,000, whereas 45% (n=12) had total debt >$200,000. Residents with total debt >$100,000 were concerned about their debt, whereas 1 of 4 residents with <$100,000 of total debt reported concern (P<.001).Debts affect orthopedic residents financially and may cause stress and hinder their medical training. Appropriate measures should be taken to help residents properly manage their debt and to provide supplemental assistance with their financial struggles.

  18. 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.

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

    ... Register (73 FR 38910). A notice of proposed rulemaking (REG-164965-04) cross- referencing the temporary regulations was published in the Federal Register (73 FR 38940) on the same day. One written comment... Internal Revenue Service 26 CFR Part 1 RIN 1545-BE77 Elections Regarding Start-Up Expenditures,...

  20. 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…

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

    PubMed Central

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

    2016-01-01

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

  2. 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)

  3. Debt Financing: Academia's Funding Alternative.

    ERIC Educational Resources Information Center

    Baum, Rudy M.

    1981-01-01

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

  4. The chemical chaperones tauroursodeoxycholic and 4-phenylbutyric acid accelerate thyroid hormone activation and energy expenditure

    PubMed Central

    da-Silva, Wagner S.; Ribich, Scott; e Drigo, Rafael Arrojo; Castillo, Melany; Patty, Mary-Elizabeth; Bianco, Antonio C.

    2011-01-01

    Exposure of cell lines endogenously expressing the thyroid hormone activating enzyme type 2 deiodinase (D2) to the chemical chaperones tauroursodeoxycholic acid (TUDCA) or 4-phenylbutiric acid (4-PBA) increases D2 expression, activity and T3 production. In brown adipocytes, TUDCA or 4-PBA induced T3-dependent genes and oxygen consumption (~2-fold), an effect partially lost in D2 knockout cells. In wild type, but not in D2 knockout mice, administration of TUDCA lowered the respiratory quotient, doubled brown adipose tissue D2 activity and normalized the glucose intolerance associated with high fat feeding. Thus, D2 plays a critical role in the metabolic effects of chemical chaperones. PMID:21237159

  5. Pilot Study of Debt Elasticity

    ERIC Educational Resources Information Center

    Greiner, Keith; Girardi, Tony

    2006-01-01

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

  6. 75 FR 42662 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-22

    ... FCCS. 65 FR 70390 (Nov. 20, 2000). Overview of Proposed Regulatory Changes This proposed regulation... to PBGC by various individuals, PBGC-13, Debt Collection. See 65 FR 25397 (May 1, 2000). Subpart A... promote aggressive debt collection, using for each debt all available and appropriate collection...

  7. 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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....

  9. 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....

  10. 36 CFR 1280.30 - Are soliciting, vending, and debt collection allowed on NARA property?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... debt collection allowed on NARA property? 1280.30 Section 1280.30 Parks, Forests, and Public Property... Rules of Conduct on NARA Property? Prohibited Activities § 1280.30 Are soliciting, vending, and debt... (4) Collect private debts. (b) If you are a NARA employee or contractor, you may participate...

  11. Validity of combining heart rate and uniaxial acceleration to measure free-living physical activity energy expenditure in young men.

    PubMed

    Villars, C; Bergouignan, A; Dugas, J; Antoun, E; Schoeller, D A; Roth, H; Maingon, A C; Lefai, E; Blanc, S; Simon, C

    2012-12-01

    Combining accelerometry (ACC) with heart rate (HR) monitoring is thought to improve activity energy expenditure (AEE) estimations compared with ACC alone to evaluate the validity of ACC and HR used alone or combined. The purpose of this study was to estimate AEE in free-living conditions compared with doubly labeled water (DLW). Ten-day free-living AEE was measured by a DLW protocol in 35 18- to 55-yr-old men (11 lean active; 12 lean sedentary; 12 overweight sedentary) wearing an Actiheart (combining ACC and HR) and a RT3 accelerometer. AEE was estimated using group or individual calibration of the HR/AEE relationship, based on an exercise-tolerance test. In a subset (n = 21), AEE changes (ΔAEE) were measured after 1 mo of detraining (active subjects) or an 8-wk training (sedentary subjects). Actiheart-combined ACC/HR estimates were more accurate than estimates from HR or ACC alone. Accuracy of the Actiheart group-calibrated ACC/HR estimates was modest [intraclass correlation coefficient (ICC) = 0.62], with no bias but high root mean square error (RMSE) and limits of agreement (LOA). The mean bias of the estimates was reduced by one-third, like RMSE and LOA, by individual calibration (ICC = 0.81). Contrasting with group-calibrated estimates, the Actiheart individual-calibrated ACC/HR estimates explained 40% of the variance of the DLW-ΔAEE (ICC = 0.63). This study supports a good level of agreement between the Actiheart ACC/HR estimates and DLW-measured AEE in lean and overweight men with varying fitness levels. Individual calibration of the HR/AEE relationship is necessary for AEE estimations at an individual level rather than at group scale and for ΔAEE evaluation.

  12. 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....

  13. 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....

  14. 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....

  15. 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....

  16. 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....

  17. 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…

  18. 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

  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. Straw into Gold, Revenues into Results: Spinning out the Implications of the Improved School Finance

    ERIC Educational Resources Information Center

    Grubb, W. Norton; Huerta, Luis A.; Goe, Laura

    2006-01-01

    This article deals with the current situation of revenues, expenditures and school finance. The authors discuss elaborating conceptions of resources, clarifying why funding is often wasted, and why the translation of funding into effective resources is not straightforward. They discuss their approach of converting revenues to results in a simple…

  1. 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...

  2. 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...

  3. 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...

  4. 26 CFR 1.190-1 - Expenditures to remove architectural and transportation barriers to the handicapped and elderly.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 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...

  6. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  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, 2013 CFR

    2013-04-01

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

  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, 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...

  9. 26 CFR 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. Evaluation of Expenditure Alternates

    ERIC Educational Resources Information Center

    Poehlein, Gary W.; And Others

    1973-01-01

    Illustrates a system of calculating dollar expenditures over periods of time in terms of present value. The system enables planners, school boards, and administrators to compare expenditure alternatives as a decisionmaking factor. (Author)

  13. 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

  14. 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. PMID:27598550

  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. 49 CFR 1018.26 - Disputed debts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 8 2011-10-01 2011-10-01 false Disputed debts. 1018.26 Section 1018.26... OF TRANSPORTATION GENERAL RULES AND REGULATIONS DEBT COLLECTION Administrative Collection of Claims § 1018.26 Disputed debts. (a) A debtor who disputes a debt shall explain why the debt is incorrect...

  17. 10 CFR 15.31 - Disputed debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 1 2011-01-01 2011-01-01 false Disputed debts. 15.31 Section 15.31 Energy NUCLEAR REGULATORY COMMISSION DEBT COLLECTION PROCEDURES Administrative Collection of Claims § 15.31 Disputed debts. (a) A debtor who disputes a debt shall explain why the debt is incorrect in fact or in law within...

  18. 49 CFR 1018.26 - Disputed debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 8 2010-10-01 2010-10-01 false Disputed debts. 1018.26 Section 1018.26... OF TRANSPORTATION GENERAL RULES AND REGULATIONS DEBT COLLECTION Administrative Collection of Claims § 1018.26 Disputed debts. (a) A debtor who disputes a debt shall explain why the debt is incorrect...

  19. 10 CFR 15.31 - Disputed debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 1 2010-01-01 2010-01-01 false Disputed debts. 15.31 Section 15.31 Energy NUCLEAR REGULATORY COMMISSION DEBT COLLECTION PROCEDURES Administrative Collection of Claims § 15.31 Disputed debts. (a) A debtor who disputes a debt shall explain why the debt is incorrect in fact or in law within...

  20. 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

  1. 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

    2014-09-01

    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.

  2. 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....

  3. 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....

  4. 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....

  5. 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....

  6. 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....

  7. 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...

  8. 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,...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 26 CFR 1.195-1T - Election to amortize start-up expenditures (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... prior to that date (§ 1.195-1 as contained in 26 CFR part 1 edition revised as of April 1, 2008). (e... 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...

  14. 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…

  15. 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…

  16. 26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preceding sentence shall be determined in accordance with the rules set forth in subchapter P, chapter 1 of... for its stock, see § 1.514(d)-1. (iv) Example. This subparagraph may be illustrated by the following... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Unrelated debt-financed income and deductions....

  17. 26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Establishment and treatment of reserves for bad... Establishment and treatment of reserves for bad debts. (a) Establishment of reserves—(1) In general. A taxpayer...) accumulated for taxable years beginning after December 31, 1951, in the taxpayer's reserve for bad...

  18. 26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Establishment and treatment of reserves for bad... Establishment and treatment of reserves for bad debts. (a) Establishment of reserves—(1) In general. A taxpayer...) accumulated for taxable years beginning after December 31, 1951, in the taxpayer's reserve for bad...

  19. 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...

  20. 26 CFR 1.593-7 - Establishment and treatment of reserves for bad debts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Establishment and treatment of reserves for bad... Establishment and treatment of reserves for bad debts. (a) Establishment of reserves—(1) In general. A taxpayer...) accumulated for taxable years beginning after December 31, 1951, in the taxpayer's reserve for bad...

  1. 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...

  2. 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…

  3. Total recall. [Refinancing of debt by utilities

    SciTech Connect

    Hemptstead, J.

    1994-02-15

    The dramatic rally in the US treasury markets in 1992 and 1993 offered utility treasurers a unique opportunity to radically restructure their outstanding debt profiles by redeeming and refunding callable and refundable bonds. Since January 1991, utility companies have issued over $100 billion of nonconvertible debt securities; 53 percent of these companies indicated [open quotes]refinancing fixed income securities[close quotes] as the primary use of proceeds. After approximately 18 months of heavy refunding activity, utility treasurers have nearly exhausted the supply of currently callable debt and are now looking at alternative methods of reducing their embedded cost of debt and increasing cash flows. The two most common methods are to repurchase highest-cost noncallable and/or currently nonrefundable bonds through [open quotes]open-market repurchases[close quotes] and [open quotes]tender offers.[close quotes] A third, less popular and less used, method is the [open quotes]defeasance[close quotes]. This article describes the advantages, disadvantages, and economic effects of these three types of financing.

  4. 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.

  5. 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...

  6. 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...

  7. 26 CFR 1.272-1 - Expenditures relating to disposal of coal or domestic iron ore.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... domestic iron ore. 1.272-1 Section 1.272-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Expenditures relating to disposal of coal or domestic iron ore. (a) Introduction. Section 272 provides special... sometimes referred to as a “coal royalty contract” or “iron ore royalty contract”) for the disposal of...

  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... TAX (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-16 Mine exploration...(a) applies, paid or incurred with respect to mines or deposits located outside the United States...

  9. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-16 Mine... section 617(a) applies, paid or incurred with respect to mines or deposits located outside the...

  10. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-16 Mine... section 617(a) applies, paid or incurred with respect to mines or deposits located outside the...

  11. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-16 Mine... section 617(a) applies, paid or incurred with respect to mines or deposits located outside the...

  12. 26 CFR 1.1502-16 - Mine exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Mine exploration expenditures. 1.1502-16... TAX (CONTINUED) INCOME TAXES (CONTINUED) Computation of Separate Taxable Income § 1.1502-16 Mine... section 617(a) applies, paid or incurred with respect to mines or deposits located outside the...

  13. Students Alerted to Loan Debt

    ERIC Educational Resources Information Center

    Adams, Caralee J.

    2011-01-01

    Students are taking on more college debt in this struggling economy, often without the knowledge to make wise choices. To help students better manage their debt, some college campuses and high schools are ramping up their financial-literacy efforts, where experts say such education should begin. But a squeeze on K-12 resources has hampered the…

  14. 75 FR 68203 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-05

    ... by PBGC from another agency (for example, when a PBGC employee owes a student loan debt to the United... FCCS. 65 FR 70390 (Nov. 20, 2000). On July 22, 2010 (at 75 FR 42662), PBGC published a proposed rule to... individuals, PBGC-13, Debt Collection. See 75 FR 37842 (June 30, 2010). Subpart A--4903.1 to 4903.4 Subpart...

  15. 14 CFR Section 12 - Objective Classification-Operating Revenues and Expenses

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... transportation authorized by 49 U.S.C. 41511(a) and 14 CFR part 223, as well as revenue from travel agents, cargo...) and 14 CFR part 223, as well as travel agents, cargo agents and tour conductors traveling at reduced... long-term debt principal and interest transactions shall not be entered in this account but in...

  16. 14 CFR Section 12 - Objective Classification-Operating Revenues and Expenses

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... transportation authorized by 49 U.S.C. 41511(a) and 14 CFR part 223, as well as revenue from travel agents, cargo...) and 14 CFR part 223, as well as travel agents, cargo agents and tour conductors traveling at reduced... long-term debt principal and interest transactions shall not be entered in this account but in...

  17. 14 CFR Section 12 - Objective Classification-Operating Revenues and Expenses

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... transportation authorized by 49 U.S.C. 41511(a) and 14 CFR part 223, as well as revenue from travel agents, cargo...) and 14 CFR part 223, as well as travel agents, cargo agents and tour conductors traveling at reduced... long-term debt principal and interest transactions shall not be entered in this account but in...

  18. 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.

  19. 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.

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of unmatured debt maturing more than one year from date of issue, issued by the company and not retired,...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of unmatured debt maturing more than one year from date of issue, issued by the company and not retired,...

  2. 48 CFR 32.610 - Compromising debts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Standards (31 CFR part 902) and agency regulations. Unless specifically authorized by agency procedures... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Compromising debts. 32.610... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.610 Compromising debts. For debts under $100,000,...

  3. 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,...

  4. 29 CFR 20.30 - Multiple debts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false 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,...

  5. 48 CFR 32.606 - Debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Debt collection. 32.606... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.606 Debt collection. (a) If the contractor has not liquidated the debt within 30 days of the date due or requested installment payments or deferment of...

  6. 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...) Administrative Offset of Claims § 1261.505 Multiple debts. When collecting multiple debts by administrative offset, NASA will apply the recovered amounts to those debts in accordance with the best interests of...

  7. 48 CFR 32.603 - Debt determination.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Debt determination. 32.603... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.603 Debt determination. (a) If the contracting officer has... officer shall determine promptly whether an actual debt is due and the amount. Any unnecessary delay...

  8. 48 CFR 32.606 - Debt collection.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Debt collection. 32.606... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.606 Debt collection. (a) If the contractor has not liquidated the debt within 30 days of the date due or requested installment payments or deferment of...

  9. 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…

  10. 14 CFR 1261.505 - Multiple debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Multiple debts. 1261.505 Section 1261.505...) Administrative Offset of Claims § 1261.505 Multiple debts. When collecting multiple debts by administrative offset, NASA will apply the recovered amounts to those debts in accordance with the best interests of...

  11. 7 CFR 3430.61 - Debt collection.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... circumstances, are subject to the Department's debt collection procedures as set forth in 7 CFR part 3, and... 7 Agriculture 15 2011-01-01 2011-01-01 false Debt collection. 3430.61 Section 3430.61 Agriculture... Post-Award and Closeout § 3430.61 Debt collection. The collection of debts owed to CSREES by...

  12. 48 CFR 32.610 - Compromising debts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Standards (31 CFR part 902) and agency regulations. Unless specifically authorized by agency procedures... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Compromising debts. 32.610... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.610 Compromising debts. For debts under $100,000,...

  13. 48 CFR 32.603 - Debt determination.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Debt determination. 32.603... REQUIREMENTS CONTRACT FINANCING Contract Debts 32.603 Debt determination. (a) If the contracting officer has... officer shall determine promptly whether an actual debt is due and the amount. Any unnecessary delay...

  14. 2 CFR 200.426 - Bad debts.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Bad debts. 200.426 Section 200.426 Grants... REQUIREMENTS FOR FEDERAL AWARDS Cost Principles General Provisions for Selected Items of Cost § 200.426 Bad debts. Bad debts (debts which have been determined to be uncollectable), including losses...

  15. 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…

  16. 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.

  17. 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.

  18. 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.

  19. Transforming revenue management.

    PubMed

    Silveria, Richard; Alliegro, Debra; Nudd, Steven

    2008-11-01

    Healthcare organizations that want to undertake a patient administrative/revenue management transformation should: Define the vision with underlying business objectives and key performance measures. Strategically partner with key vendors for business process development and technology design. Create a program organization and governance infrastructure. Develop a corporate design model that defines the standards for operationalizing the vision. Execute the vision through technology deployment and corporate design model implementation. PMID:18990839

  20. 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

  1. 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.

  2. 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.

  3. Factors affecting credit rating downgrades of hospital revenue bonds.

    PubMed

    McCue, M J; Renn, S C; Pillari, G D

    1990-01-01

    This paper identifies the key institutional, operational, financial, and market-area factors associated with downgrades in the credit ratings of hospitals' outstanding, tax-exempt revenue bonds between 1985 and 1988. We examined data from 41 hospitals whose ratings had been downgraded from A to BBB by Standard and Poor's Corp., as well as data from 17 hospitals whose ratings had been downgraded from BBB to BB and lower, compared with hospitals having unchanged A and BBB ratings, respectively. The analysis found only two variables--the hospital's occupancy rate and its ratio of cash and cash equivalents to debt service payments--that were significantly associated with both types of downgrades.

  4. 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.

  5. 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.

  6. Is There Evidence That Active Videogames Increase Energy Expenditure and Exercise Intensity for People Poststroke and with Cerebral Palsy?

    PubMed

    Deutsch, Judith E; Guarrera-Bowlby, Phyllis; Myslinski, Mary Jane; Kafri, Michal

    2015-02-01

    This article asked and answered the question of whether there was evidence to support the use of videogames for promotion of wellness and fitness for people poststroke and those with cerebral palsy (CP). A literature search of PubMed, CINAHL, and PEDro using a population, intervention, and outcome (PIO) approach and the key words "stroke (or CP) AND video games (and synonyms) AND energy expenditure (EE) (and synonyms)" was conducted. It yielded two relevant references for people poststroke and five references for people with CP. The literature extraction and synthesis by the categories of the PIO indicated that most studies used only the population of interest, except two that compared the EE with that of healthy controls. The main finding is that both people poststroke (moderate severity) and people with CP (mild severity) can achieve moderate EE playing Wii(™) (Nintendo, Kyoto, Japan), PlayStation(®) (Sony, Tokyo, Japan), and Kinect(™) (Microsoft, Redmond, WA) games. Adults with CP of mild severity played the videogames at vigorous levels, whereas those with severe CP played them at low levels. There appears to be an interaction between development and severity that influences the exercise intensity measured by EE. The findings suggests that videogames are a gateway for wellness promotion. PMID:26181678

  7. 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.

  8. 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.

  9. 26 CFR 1.278-1 - Capital expenditures incurred in planting and developing citrus and almond groves.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... developing citrus and almond groves. 1.278-1 Section 1.278-1 Internal Revenue INTERNAL REVENUE SERVICE... § 1.278-1 Capital expenditures incurred in planting and developing citrus and almond groves. (a..., or development of any citrus or almond grove (or part thereof), and which is incurred before...

  10. 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...

  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, 2010 CFR

    2010-04-01

    ... developing citrus and almond groves. 1.278-1 Section 1.278-1 Internal Revenue INTERNAL REVENUE SERVICE... Capital expenditures incurred in planting and developing citrus and almond groves. (a) General rule. (1)(i... any citrus or almond grove (or part thereof), and which is incurred before the close of the...

  13. 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...

  14. 26 CFR 1.1272-3 - Election by a holder to treat all interest on a debt instrument as OID.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Election by a holder to treat all interest on a... Gains and Losses § 1.1272-3 Election by a holder to treat all interest on a debt instrument as OID. (a... to the election is treated as if— (i) The instrument is issued for the holder's adjusted...

  15. 31 CFR 285.5 - Centralized offset of Federal payments to collect nontax debts owed to the United States.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... offset of certain types of Federal payments, including tax refunds (31 CFR 285.2), Federal benefit payments (31 CFR 285.4), and Federal salary payments (31 CFR 285.7). While this rule applies to such... section, the term “debt” does not include debts arising under the Internal Revenue Code of 1986 (26...

  16. 31 CFR 285.4 - Offset of Federal benefit payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (SSI) payments), part B of the Black Lung Benefits Act, or any law administered by the Railroad... Black Lung Benefits Act, or any law administered by the Railroad Retirement Board (other than payments... include a debt or claim arising under the Internal Revenue Code of 1986 or the tariff laws of the...

  17. 31 CFR 285.4 - Offset of Federal benefit payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... (SSI) payments), part B of the Black Lung Benefits Act, or any law administered by the Railroad...), part B of the Black Lung Benefits Act, or any law administered by the Railroad Retirement Board (other... claim does not include a debt or claim arising under the Internal Revenue Code of 1986 or the...

  18. 31 CFR 285.4 - Offset of Federal benefit payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... (SSI) payments), part B of the Black Lung Benefits Act, or any law administered by the Railroad... Black Lung Benefits Act, or any law administered by the Railroad Retirement Board (other than payments... include a debt or claim arising under the Internal Revenue Code of 1986 or the tariff laws of the...

  19. 31 CFR 285.4 - Offset of Federal benefit payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (SSI) payments), part B of the Black Lung Benefits Act, or any law administered by the Railroad... Black Lung Benefits Act, or any law administered by the Railroad Retirement Board (other than payments... include a debt or claim arising under the Internal Revenue Code of 1986 or the tariff laws of the...

  20. 31 CFR 285.4 - Offset of Federal benefit payments to collect past-due, legally enforceable nontax debt.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... (SSI) payments), part B of the Black Lung Benefits Act, or any law administered by the Railroad... Black Lung Benefits Act, or any law administered by the Railroad Retirement Board (other than payments... include a debt or claim arising under the Internal Revenue Code of 1986 or the tariff laws of the...

  1. Comparison of physical activity energy expenditure in Japanese adolescents assessed by EW4800P triaxial accelerometry and the doubly labelled water method.

    PubMed

    Ishikawa-Takata, Kazuko; Kaneko, Kayoko; Koizumi, Kayo; Ito, Chinatsu

    2013-10-01

    The present study compared the accuracy of triaxial accelerometry and the doubly labelled water (DLW) method for measuring physical activity (PA) in Japanese adolescents. A total of sixty adolescents aged 12-15 years were analysed. The total energy expenditure (TEE) was measured over 7 d by the DLW method and with an EW4800P triaxial accelerometer (Panasonic Corporation). The measured (RMR)(m) and predicted RMR (RMR(p)) were 5·7 (SD 0·9) and 6·0 (SD 1·0) MJ/d, respectively. TEE measured by the DLW method and accelerometry using RMR(m) or RMR(p) were 11·0 (SD 2·6), 10·3 (SD 1·9), and 10·7 (SD 2·1) MJ/d, respectively. The PA levels (PAL) measured by the DLW method using RMR(m) or RMR(p) were 1·97 (SD 0·31) and 1·94 (SD 0·31) in subjects who exercised, and 1·85 (SD 0·27) and 1·74 (SD 0·29) in subjects who did not exercise. The percentage of body fat correlated significantly with the percentage difference between RMR(m) v. RMR(p), TEE, PA energy expenditure (PAEE) and PAL using RMR(p), and PAL using RMR(m) assessed by the DLW method and accelerometry. The present data showed that while accelerometry estimated TEE accurately, it did not provide the precise measurement of PAEE and PAL. The error in accelerometry was attributed to the prediction error of RMR and assessment in exercise. PMID:23544366

  2. 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…

  3. 75 FR 8274 - Collection of Administrative Debts; Collection of Debts Arising From Enforcement and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-24

    ...; ] FEDERAL ELECTION COMMISSION 11 CFR Parts 8 and 111 Collection of Administrative Debts; Collection of Debts... comments on proposed rules implementing statutory provisions regarding the collection of debts owed to the... debts arising solely from the Administrative Fines program into the new proposed rules. DATES:...

  4. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... more than one year from date of issue. (2) The premium associated with all classes of long-term...

  5. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... more than one year from date of issue. (2) The premium associated with all classes of long-term...

  6. 47 CFR 32.4200 - Long term debt and funded debt.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Long term debt and funded debt. 32.4200 Section....4200 Long term debt and funded debt. (a) This account shall include: (1) The total face amount of... more than one year from date of issue. (2) The premium associated with all classes of long-term...

  7. 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.…

  8. Accuracy of Medicare expenditures in the medical expenditure panel survey.

    PubMed

    Zuvekas, Samuel H; Olin, Gary L

    2009-01-01

    This paper examines underreporting and underrepresentation of high expenditure cases in the Medical Expenditure Panel Survey (MEPS) and their implications for analyses. Our data come from a sample of Medicare beneficiaries in the MEPS who were matched to their Medicare claims and enrollment files, with supplemental data from the Medicare Current Beneficiary Survey (MCBS). Underreporting of expenditures affected all groups of Medicare beneficiaries in the matched sample, but uniformly so that behavioral analyses were largely unaffected. Straightforward adjustments to the MEPS expenditure estimates could align them with aggregate sources, such as the National Health Expenditure Accounts, while preserving underlying relationships between expenditures and key correlates.

  9. 26 CFR 1.41-6 - Aggregation of expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... beginning before January 1, 1990, see § 1.41-6 as contained in 26 CFR part 1, revised April 1, 2005. (g) Tax... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Aggregation of expenditures. 1.41-6 Section 1.41... ($25.5x), L ($2.5x), and M ($10x) is greater using the method described in section 41(a). Therefore...

  10. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 3 2012-04-01 2012-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  11. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  12. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 3 2014-04-01 2014-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  13. 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…

  14. 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…

  15. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  16. 20 CFR 340.16 - Debt collection.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Debt collection. 340.16 Section 340.16... RECOVERY OF BENEFITS § 340.16 Debt collection. (a) The Associate Executive Director for Unemployment and Sickness Insurance shall take steps to collect all delinquent debts due the Board under the...

  17. 31 CFR 901.4 - Reporting debts.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Reporting debts. 901.4 Section 901.4... COLLECTION OF CLAIMS § 901.4 Reporting debts. (a) Agencies shall develop and implement procedures for reporting delinquent debts to credit bureaus and other automated databases. Agencies also may...

  18. 10 CFR 1015.204 - Reporting debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Standards (31 CFR parts 900-904) published November 22, 2000, and other applicable authorities. DOE will... 10 Energy 4 2011-01-01 2011-01-01 false Reporting debts. 1015.204 Section 1015.204 Energy... Administrative Collection of Claims § 1015.204 Reporting debts. (a) DOE may disclose delinquent debts to...

  19. 77 FR 7597 - Waiver of Debt

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-13

    ... Register (76 FR 14039) that announced FEMA's recoupment process for collecting overpayments (debts) made in... SECURITY Federal Emergency Management Agency Waiver of Debt AGENCY: Federal Emergency Management Agency... with the authority to waive certain debts ] arising from improper payments provided to...

  20. 48 CFR 1432.610 - Compromising debts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 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...

  1. 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... (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.20 Debt Settlement. Pursuant to 7 U.S.C. 1981, this section prescribes policies for debt settlement of Water and Waste Disposal loans; Watershed loans...

  2. 32 CFR 22.820 - Debt collection.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Debt collection. 22.820 Section 22.820 National... GRANTS AND AGREEMENTS-AWARD AND ADMINISTRATION Post-Award Administration § 22.820 Debt collection. (a) Purpose. This section prescribes procedures for establishing debts owed by recipients of grants...

  3. 19 CFR 351.508 - Debt forgiveness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Debt forgiveness. 351.508 Section 351.508 Customs... Identification and Measurement of Countervailable Subsidies § 351.508 Debt forgiveness. (a) Benefit. In the case of an assumption or forgiveness of a firm's debt obligation, a benefit exists equal to the amount...

  4. 31 CFR 901.4 - Reporting debts.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Reporting debts. 901.4 Section 901.4... COLLECTION OF CLAIMS § 901.4 Reporting debts. (a) Agencies shall develop and implement procedures for reporting delinquent debts to credit bureaus and other automated databases. Agencies also may...

  5. 7 CFR 1951.213 - Debt settlement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Debt settlement. 1951.213 Section 1951.213 Agriculture... and Grants § 1951.213 Debt settlement. Subpart C of part 1956 of this chapter prescribes policies and procedures for debt settlement actions for loans covered under this subpart when it is determined that a...

  6. 10 CFR 1015.204 - Reporting debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Standards (31 CFR parts 900-904) published November 22, 2000, and other applicable authorities. DOE will... 10 Energy 4 2010-01-01 2010-01-01 false Reporting debts. 1015.204 Section 1015.204 Energy... Administrative Collection of Claims § 1015.204 Reporting debts. (a) DOE may disclose delinquent debts to...

  7. 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…

  8. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Debt Settlement. 1782.20 Section 1782.20 Agriculture... (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.20 Debt Settlement. Pursuant to 7 U.S.C. 1981, this section prescribes policies for debt settlement of Water and Waste Disposal loans; Watershed loans...

  9. 7 CFR 633.14 - Debt collection.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ....C. 3701) and the regulations found in 4 CFR chapter II. ... 7 Agriculture 6 2011-01-01 2011-01-01 false Debt collection. 633.14 Section 633.14 Agriculture... AGRICULTURE LONG TERM CONTRACTING WATER BANK PROGRAM § 633.14 Debt collection. Any debts arising under...

  10. 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...

  11. 20 CFR 340.16 - Debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Debt collection. 340.16 Section 340.16... RECOVERY OF BENEFITS § 340.16 Debt collection. (a) The Associate Executive Director for Unemployment and Sickness Insurance shall take steps to collect all delinquent debts due the Board under the...

  12. 7 CFR 633.14 - Debt collection.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....C. 3701) and the regulations found in 4 CFR chapter II. ... 7 Agriculture 6 2010-01-01 2010-01-01 false Debt collection. 633.14 Section 633.14 Agriculture... AGRICULTURE LONG TERM CONTRACTING WATER BANK PROGRAM § 633.14 Debt collection. Any debts arising under...

  13. 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) Purpose. This section prescribes procedures for establishing debts owed by recipients of grants...

  14. 7 CFR 1951.213 - Debt settlement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false Debt settlement. 1951.213 Section 1951.213... Programs Loans and Grants § 1951.213 Debt settlement. Subpart C of part 1956 of this chapter prescribes policies and procedures for debt settlement actions for loans covered under this subpart when it...

  15. 7 CFR 1782.20 - Debt Settlement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... the Omnibus Consolidated Rescissions and Appropriations Act of 1996 (Public Law 104-134) is the Debt Collection Improvement Act of 1996. This law provides that any non-tax debt or claim owed to the United... the note or other instrument, or by acceleration, unless the debt is to be cancelled...

  16. 42 CFR 413.178 - Bad debts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Bad debts. 413.178 Section 413.178 Public Health...) Services and Organ Procurement Costs § 413.178 Bad debts. (a) CMS will reimburse each facility its allowable Medicare bad debts, as defined in § 413.89(b), up to the facility's costs, as determined...

  17. 7 CFR 633.14 - Debt collection.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AGRICULTURE LONG TERM CONTRACTING WATER BANK PROGRAM § 633.14 Debt collection. Any debts arising under this program are governed with respect to their collection by the Federal Claims Collection Act of 1966 (31 U.S... 7 Agriculture 6 2013-01-01 2013-01-01 false Debt collection. 633.14 Section 633.14...

  18. 7 CFR 633.14 - Debt collection.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... AGRICULTURE LONG TERM CONTRACTING WATER BANK PROGRAM § 633.14 Debt collection. Any debts arising under this program are governed with respect to their collection by the Federal Claims Collection Act of 1966 (31 U.S... 7 Agriculture 6 2012-01-01 2012-01-01 false Debt collection. 633.14 Section 633.14...

  19. Take a Strategic Direction with Debt.

    ERIC Educational Resources Information Center

    Augustine, John H.

    2002-01-01

    Offers advice to higher education institutions about financing decisions on their debt portfolios. Addresses developing a debt management framework, factors affecting strategy, interest rate management, establishing a debt management benchmark, and adopting a prospective approach. Sidebars discuss the trade-offs of credit offerings, and…

  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. 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. Revenue models in managed competition.

    PubMed

    Mischler, N E

    1993-01-01

    As physicians and medical centers move into a changing reimbursement era, it is valuable for physician executives to have tools to help physicians understand the relationships among costs, revenues, and utilization. These relationships differ within the fee-for-service, prepaid, and managed fee-for-service revenue models. This article describes these different revenue models and highlights the benefits and issues associated with each model.

  3. 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

  4. 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…

  5. 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.

  6. 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.

  7. 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

  8. 26 CFR 1.195-1T - Election to amortize start-up expenditures (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... prior to September 8, 2008, see § 1.195-1 in effect prior to that date (§ 1.195-1 as contained in 26 CFR... 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...

  9. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... effect prior to that date (§ 1.195-1 as contained in 26 CFR part 1 edition revised as of April 1, 2008). ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Election to amortize start-up expenditures. 1... (continued) § 1.195-1 Election to amortize start-up expenditures. (a) In general. Under section 195(b),...

  10. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... effect prior to that date (§ 1.195-1 as contained in 26 CFR part 1 edition revised as of April 1, 2008). ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Election to amortize start-up expenditures. 1... (continued) § 1.195-1 Election to amortize start-up expenditures. (a) In general. Under section 195(b),...

  11. 26 CFR 1.195-1 - Election to amortize start-up expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... effect prior to that date (§ 1.195-1 as contained in 26 CFR part 1 edition revised as of April 1, 2008). ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Election to amortize start-up expenditures. 1... (continued) § 1.195-1 Election to amortize start-up expenditures. (a) In general. Under section 195(b),...

  12. 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

    ... data will be published by NCES and will be used by the Secretary in the calculation of allocations for... funds based on the best, most accurate data available, NCES establishes, for allocation purposes, August... Submission of Data by State Educational Agencies; Submission Dates for State Revenue and Expenditure...

  13. 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…

  14. Healthcare expenditures for privately insured people with cystic fibrosis.

    PubMed

    Ouyang, Lijing; Grosse, Scott D; Amendah, Djesika D; Schechter, Michael S

    2009-10-01

    With improved survival and new therapies for people with cystic fibrosis (CF), updated information on medical care expenditures for those individuals is needed. We estimated medical care expenditures, including both insurance reimbursements and patient out-of-pocket expenses, for privately insured people with CF and investigated how those expenditures varied with certain complications of CF. From a private insurance claims database of people covered by health plans associated with large corporate employers, we identified people with CF who were currently receiving medical care for the disorder and characterized their medical expenditures during the period 2004-2006. We selected a matching group of people who did not have CF based on age, sex, and geographic area, and calculated incremental expenditures associated with CF. We also examined the effect of age and certain complications of CF on these expenditures. The annual medical care expenditure for a person with actively managed CF averaged $48,098 in 2006 dollars, which was 22 times higher than for a person without CF. This ratio is high relative to other chronic disorders. Outpatient prescription medications made up the largest component of total expenditures for people with CF (39%). Those who were recorded in claims data as having a liver or lung transplant, malnutrition, diabetes, or a chronic Pseudomonas aeruginosa pulmonary infection incurred much higher expenditures than people without these conditions. People with CF will incur high medical expenditures throughout their lifespan. These findings will assist in the development of economic evaluations of future CF screening and management initiatives. PMID:19768806

  15. 76 FR 17331 - Debt Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-29

    ... Federal Register at 75 FR 68956. This final rule adopts, without change, that interim final rule that set... removing 12 CFR part 1704 that was published in the Federal Register at 75 FR 68956 on November 10, 2010... RIN 2590-AA15 Debt Collection AGENCY: Federal Housing Finance Agency; Office of Federal...

  16. 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…

  17. Ecology: The Tropical Deforestation Debt.

    PubMed

    Norris, Ken

    2016-08-22

    Tropical deforestation is a significant cause of global carbon emissions and biodiversity loss. A new study shows that deforestation today leaves a carbon and biodiversity debt to be paid over subsequent years. This has potentially profound implications for forest conservation. PMID:27554658

  18. 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…

  19. 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).

  20. On rising medical student debt: in for a penny, in for a pound.

    PubMed

    Kassebaum, D G; Szenas, P L; Schuchert, M K

    1996-10-01

    women students, greater racial-ethnic diversity, and the admission of more older students age were negligible or small. The average parental income, adjusted to constant dollars, actually increased between 1985 and 1995. For public schools, the aggregate amounts of student aid have climbed at a steeper rate than schools' tuition-fee revenues during the past decade. For public schools, tuition-fee revenues rose 66.7% between 1985 and 1995, while the amount of loans to students at public schools increased 92.7%. For private schools, tuition-fee revenues went up 36.5%, and the amount of loans to students rose 57.9% during the same period. Federal Stafford Loans represented the major financing source, increasing from 71.5% of public schools' tuition-fee revenue in 1985 to 92.2% in 1995, and from 23% of private schools' tuition-fee revenue in 1985 to 38% in 1995. Over the decade, scholarship support kept pace with tuition-fee increases at public schools, but lagged behind the increases at private schools. The recent escalation of student debt has coincided with the lifting of the federal loan borrowing limits under the Higher Education Act. In parallel, entering medical students have declared their intentions to rely more heavily on loans as a means of financing. These findings, although based on national data and trends, provide a framework for exploration of the factors affecting educational costs and financing at individual medical schools. The importance of doing so is mounting, as students may be throwing caution to the winds in the more favorable climate for borrowing, ignoring indicators of changing practice opportunities and incomes ahead.

  1. National health expenditures, 1999.

    PubMed

    Cowan, C A; Lazenby, H C; Martin, A B; McDonnell, P A; Sensenig, A L; Smith, C E; Whittle, L S; Zezza, M A; Donham, C S; Long, A M; Stewart, M W

    2001-01-01

    The health care spending share of gross domestic product (GDP) remained steady between 1993 and 1999 as moderate-to-strong economic growth coincided with a rapid shift to managed care. This shift, along with decelerating growth in Medicare spending, appears to have generated a mostly one-time saving that lowered aggregate health expenditure growth.

  2. 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…

  3. Parallel activation of mitochondrial oxidative metabolism with increased cardiac energy expenditure is not dependent on fatty acid oxidation in pigs

    PubMed Central

    Zhou, Lufang; Cabrera, Marco E; Huang, Hazel; Yuan, Celvie L; Monika, Duda K; Sharma, Naveen; Bian, Fang; Stanley, William C

    2007-01-01

    Steady state concentrations of ATP and ADP in vivo are similar at low and high cardiac workloads; however, the mechanisms that regulate the activation of substrate metabolism and oxidative phosphorylation that supports this stability are poorly understood. We tested the hypotheses that (1) there is parallel activation of mitochondrial and cytosolic dehydrogenases in the transition from low to high workload, which increases NADH/NAD+ ratio in both compartments, and (2) this response does not require an increase in fatty acid oxidation (FAO). Anaesthetized pigs were subjected to either sham treatment, or an abrupt increase in cardiac workload for 5 min with dobutamine infusion and aortic constriction. Myocardial oxygen consumption and FAO were increased 3- and 2-fold, respectively, but ATP and ADP concentrations did not change. NADH-generating pathways were rapidly activated in both the cytosol and mitochondria, as seen in a 40% depletion in glycogen stores, a 3.6-fold activation of pyruvate dehydrogenase, and a 50% increase in tissue NADH/NAD+. Simulations from a multicompartmental computational model of cardiac energy metabolism predicted that parallel activation of glycolysis and mitochondrial metabolism results in an increase in the NADH/NAD+ ratio in both cytosol and mitochondria. FAO was blocked by 75% in a third group of pigs, and a similar increase in and the NAHD/NAD+ ratio was observed. In conclusion, in the transition to a high cardiac workload there is rapid parallel activation of substrate oxidation that results in an increase in the NADH/NAD+ ratio. PMID:17185335

  4. Does debt affect health? Cross country evidence on the debt-health nexus.

    PubMed

    Clayton, Maya; Liñares-Zegarra, José; Wilson, John O S

    2015-04-01

    We investigate the relationship between aggregate household debt and aggregate health outcomes across 17 European countries over the period 1995 to 2012. Using a dataset of country-level standardized and objective measures of household debt, health outcomes and a rich set of control variables, we estimate an instrumental variable (GMM) model to address possible reverse causality concerns. We find that aggregate household debt affects health outcomes, and that this varies by the maturity of debt. Both short and medium-term debt has a positive effect on health outcomes. Long-term unsecured debt and mortgage debt are associated with poorer health outcomes. These findings are robust after controlling for alternative measures of health and debt. Overall, the results suggest that aggregate household debt is an important determinant of aggregate health outcomes across countries.

  5. 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.

  6. The energy expenditure of Iranian agricultural workers.

    PubMed

    Brun, T A; Geissler, C A; Mirbagheri, I; Hormozdiary, H; Bastani, J; Hedayat, H

    1979-10-01

    The energy cost of agricultural and standard activities and the daily energy expenditure of male agricultural workers were measured during different seasons in Iranian villages to assess the validity of past and present Food and Agricultural Organization recommended energy allowances for that population. Studies included low income farmers in a village representative of those around the central desert where harvesting takes place under conditions of extreme summer heat. Measurements were also made during the Moslem fasting period when no food may be eaten between dawn and dusk. Energy cost of typical activities was measured by indirect calorimetry using the Max-Planck respirometer and daily energy expenditure was assessed using these figures combined with a diary of activities throughout the 24-hr period. Results of individual activity values are compared with other published figures. Comparison of daily energy expenditure of fasting subjects and nonfasting after Ramazan showed no significant difference. No significant difference was found between values of standardized activities at high summer temperatures and moderate temperatures. Mean values of daily energy expenditure during winter when activity is low are around 2600 kcal/day and for the other seasons of high activity 3400 kcal/day. These figures suggest that past and present Food and Agricultural Organization standards are low for this population. PMID:484535

  7. Projecting future drug expenditures: 2011.

    PubMed

    Doloresco, Fred; Fominaya, Cory; Schumock, Glen T; Vermeulen, Lee C; Matusiak, Linda; Hunkler, Robert J; Shah, Nilay D; Hoffman, James M

    2011-05-15

    PURPOSE. Drug expenditure trends in 2009 and 2010, projected drug expenditures for 2011, and factors likely to influence drug expenditures are discussed. SUMMARY. Various factors are likely to influence drug expenditures in 2011, including drugs in development, the diffusion of new drugs, generic drugs, health care reform, and biosimilars. Two distinct patterns of drug expenditures continue to exist. The dominant trend over the past several years is substantial moderation in expenditure growth for widely used drugs, primarily due to the ongoing introduction of generic medications for high-cost, frequently used medications and the influence of the economic downturn. The second pattern is substantial increases in expenditures for specialized medications, particularly in the outpatient setting. The influence of health care reform, the economy, and the emergence of biosimilars will be important trends to follow over the next several years, but they are unlikely to have substantial impact on drug expenditures in 2011. From 2008 to 2009, total U.S. drug expenditures increased by 5.2%, with total spending rising from $284.8 billion to $299.5 billion. Growth in drug expenditures in clinics grew by 5.1% from 2008 to 2009. Hospital drug expenditures increased at the moderate rate of 2.8% from 2008 to 2009; through the first nine months of 2010, hospital drug expenditures increased by only 0.8% compared with the same period in 2009. CONCLUSION. For 2011, we project a 3-5% increase in drug expenditures in outpatient settings, a 4-6% increase in expenditures for clinic-administered drugs, and a 1-3% increase in hospital drug expenditures.

  8. Catastrophic medical expenditure risk.

    PubMed

    Flores, Gabriela; O'Donnell, Owen

    2016-03-01

    We propose a measure of household exposure to particularly onerous medical expenses. The measure can be decomposed into the probability that medical expenditure exceeds a threshold, the loss due to predictably low consumption of other goods if it does and the further loss arising from the volatility of medical expenses above the threshold. Depending on the choice of threshold, the measure is consistent with a model of reference-dependent utility with loss aversion. Unlike the risk premium, the measure is only sensitive to particularly high expenses, and can identify households that expect to incur such expenses and would benefit from subsidised, but not actuarially fair, insurance. An empirical illustration using data from seven Asian countries demonstrates the importance of taking account of informal insurance and reveals clear differences in catastrophic medical expenditure risk across and within countries. In general, risk is higher among poorer, rural and chronically ill populations.

  9. 34 CFR 200.60 - Expenditures for professional development.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 1 2011-07-01 2011-07-01 false Expenditures for professional development. 200.60... Paraprofessionals § 200.60 Expenditures for professional development. (a)(1) Except as provided in paragraph (a)(2... professional development activities to ensure that teachers and paraprofessionals meet the requirements...

  10. 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…

  11. National Health Expenditures, 1982

    PubMed Central

    Gibson, Robert M.; Waldo, Daniel R.; Levit, Katharine R.

    1983-01-01

    Rapid growth in the share of the nation's gross national product devoted to health expenditure has heightened concern over the survival of government entitlement programs and has led to debate of the desirability of current methods of financing health care. In this article, the authors present the data at the heart of the issue, quantifying spending for various types of health care in 1982 and discussing the sources of funds for that spending. PMID:10310273

  12. 7 CFR 1956.112 - Debts ineligible for settlement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 14 2010-01-01 2009-01-01 true Debts ineligible for settlement. 1956.112 Section 1956... (CONTINUED) PROGRAM REGULATIONS (CONTINUED) DEBT SETTLEMENT Debt Settlement-Community and Business Programs § 1956.112 Debts ineligible for settlement. Debts will not be settled: (a) If referral to the Office...

  13. 5 CFR 845.104 - Status of debts.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Status of debts. 845.104 Section 845.104... EMPLOYEES RETIREMENT SYSTEM-DEBT COLLECTION General Provisions § 845.104 Status of debts. A payment by OPM... submit a debt claim under subpart D of this part, does not erase the debt or affect the validity of...

  14. 24 CFR 811.108 - Debt service reserve.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Debt service reserve. 811.108... Debt service reserve. (a) FHA-Insured projects. (1) The debt service reserve shall be invested and the... funding of the debt service reserve. Any excess investment income shall be added to the debt...

  15. 7 CFR 1956.112 - Debts ineligible for settlement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 14 2011-01-01 2011-01-01 false Debts ineligible for settlement. 1956.112 Section... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) DEBT SETTLEMENT Debt Settlement-Community and Business Programs § 1956.112 Debts ineligible for settlement. Debts will not be settled: (a) If referral to...

  16. 5 CFR 845.104 - Status of debts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Status of debts. 845.104 Section 845.104... EMPLOYEES RETIREMENT SYSTEM-DEBT COLLECTION General Provisions § 845.104 Status of debts. A payment by OPM... submit a debt claim under subpart D of this part, does not erase the debt or affect the validity of...

  17. 11 CFR 8.2 - Debts that are covered.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... debts: (1) Debts that are covered by 11 CFR 111.51, regarding debts arising from compliance matters... specified in 11 CFR 111.51(a). (2) Debts involving criminal actions of fraud, the presentation of a false... Order 12146, 3 CFR pp. 409-12 (1980 Comp.). (6) Debts that have become subject to salary offset under...

  18. 24 CFR 811.108 - Debt service reserve.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Debt service reserve. 811.108... Debt service reserve. (a) FHA-Insured projects. (1) The debt service reserve shall be invested and the... funding of the debt service reserve. Any excess investment income shall be added to the debt...

  19. Basic patterns in national health expenditure.

    PubMed Central

    Musgrove, Philip; Zeramdini, Riadh; Carrin, Guy

    2002-01-01

    Analysed in this paper are national health accounts estimates for 191 WHO Member States for 1997, using simple comparisons and linear regressions to describe spending on health and how it is financed. The data cover all sources - out-of-pocket spending, social insurance contributions, financing from government general revenues and voluntary and employment-related private insurance - classified according to their completeness and reliability. Total health spending rises from around 2-3% of gross domestic product (GDP) at low incomes (< 1000 US dollars per capita) to typically 8-9% at high incomes (> 7000 US dollars). Surprisingly, there is as much relative variation in the share for poor countries as for rich ones, and even more relative variation in amounts in US dollars. Poor countries and poor people that most need protection from financial catastrophe are the least protected by any form of prepayment or risk-sharing. At low incomes, out-of-pocket spending is high on average and varies from 20-80% of the total; at high incomes that share drops sharply and the variation narrows. Absolute out-of-pocket expenditure nonetheless increases with income. Public financing increases faster, and as a share of GDP, and converges at high incomes. Health takes an increasing share of total public expenditure as income rises, from 5-6% to around 10%. This is arguably the opposite of the relation between total health needs and need for public spending, for any given combination of services. Within public spending, there is no convergence in the type of finance - general revenue versus social insurance. Private insurance is usually insignificant except in some rich countries. PMID:11953792

  20. 78 FR 16915 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-19

    ... Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Department of the... consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room...