Sample records for basic area revenue

  1. 47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  2. 47 CFR 32.5001 - Basic area revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  3. 47 CFR 32.5001 - Basic area revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  4. 47 CFR 32.5001 - Basic area revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  5. 47 CFR 32.5060 - Other basic area revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  6. 47 CFR 32.5060 - Other basic area revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  7. 78 FR 38483 - Area Risk Protection Insurance Regulations and Area Risk Protection Insurance Crop Provisions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-26

    ...The Federal Crop Insurance Corporation (FCIC) finalizes the Area Risk Protection Insurance (ARPI) Basic Provisions, ARPI Barley Crop Insurance Provisions, ARPI Corn Crop Insurance Provisions, ARPI Cotton Crop Insurance Provisions, ARPI Forage Crop Insurance Provisions, ARPI Grain Sorghum Crop Insurance Provisions, ARPI Peanut Crop Insurance Provisions, ARPI Soybean Crop Insurance Provisions, and ARPI Wheat Crop Insurance Provisions to provide area yield protection and area revenue protection. These provisions will replace the Group Risk Plan (GRP) provisions in 7 CFR part 407, which includes the: GRP Basic Provisions, GRP Barley Crop Provisions, GRP Corn Crop Provisions, GRP Cotton Crop Provisions, GRP Forage Crop Provisions, GRP Peanut Crop Provisions, GRP Sorghum Crop Provisions, GRP Soybean Crop Provisions, and GRP Wheat Crop Provisions. The ARPI provisions will also replace the Group Risk Income Protection (GRIP) Basic Provisions, the GRIP Crop Provisions, and the GRIP-Harvest Revenue Option (GRIP-HRO). The GRP and GRIP plans of insurance will no longer be available. The intended effect of this action is to offer producers a choice of Area Revenue Protection, Area Revenue Protection with the Harvest Price Exclusion, or Area Yield Protection, all within one Basic Provision and the applicable Crop Provisions. This will reduce the amount of information producers must read to determine the best risk management tool for their operation and will improve the provisions to better meet the needs of insureds. The changes will apply for the 2014 and succeeding crop years.

  8. 47 CFR 32.5060 - Other basic area revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  9. 47 CFR 32.5100 - Long distance message revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  10. 47 CFR 32.5000 - Basic local service revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  11. 47 CFR 32.5000 - Basic local service revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  12. 47 CFR 32.5000 - Basic local service revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  13. 47 CFR 32.5000 - Basic local service revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  14. 7 CFR 407.16 - Area risk protection insurance for soybean.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... contained in the Area Risk Protection Insurance Basic Provisions, land on which seed is initially spread... planting date and reported on or before the acreage reporting date; (c) Planted with the intent to be.... Payment Dates (a) Unless otherwise specified in the Special Provisions final county revenues and final...

  15. 26 CFR 1.41-5 - Basic research for taxable years beginning after December 31, 1986. [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Basic research for taxable years beginning after December 31, 1986. [Reserved] 1.41-5 Section 1.41-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-5 Basic research for taxable years...

  16. [Performance development of a university operating room after implementation of a central operating room management].

    PubMed

    Waeschle, R M; Sliwa, B; Jipp, M; Pütz, H; Hinz, J; Bauer, M

    2016-08-01

    The difficult financial situation in German hospitals requires measures for improvement in process quality. Associated increases in revenues in the high income field "operating room (OR) area" are increasingly the responsibility of OR management but it has not been shown that the introduction of an efficiency-oriented management leads to an increase in process quality and revenues in the operating theatre. Therefore the performance in the operating theatre of the University Medical Center Göttingen was analyzed for working days in the core operating time from 7.45 a.m. to 3.30 p.m. from 2009 to 2014. The achievement of process target times for the morning surgery start time and the turnover times of anesthesia and OR-nurses were calculated as indicators of process quality. The number of operations and cumulative incision-suture time were also analyzed as aggregated performance indicators. In order to assess the development of revenues in the operating theatre, the revenues from diagnosis-related groups (DRG) in all inpatient and occupational accident cases, adjusted for the regional basic case value from 2009, were calculated for each year. The development of revenues was also analyzed after deduction of revenues resulting from altered economic case weighting. It could be shown that the achievement of process target values for the morning surgery start time could be improved by 40 %, the turnover times for anesthesia reduced by 50 % and for the OR-nurses by 36 %. Together with the introduction of central planning for reallocation, an increase in operation numbers of 21 % and cumulative incision-suture times of 12% could be realized. Due to these additional operations the DRG revenues in 2014 could be increased to 132 % compared to 2009 or 127 % if the revenues caused by economic case weighting were excluded. The personnel complement in anesthesia (-1.7 %) and OR-nurses (+2.6 %) as well as anesthetists (+6.7 %) increased less compared to the revenues or were slightly reduced. This improvement in process quality and cumulative incision-suture times as well as the increase in revenues, reflect the positive impact of an efficiency-oriented central OR management. The OR management releases due to measures of process optimization the necessary personnel and time resources and therefore achieves the basic prerequisites for increased revenues of surgical disciplines. The method presented can be used by other hospitals as a guideline to analyze performance development.

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

    DOT National Transportation Integrated Search

    1974-01-01

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

  18. 47 CFR 32.5002 - Optional extended area revenue.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  19. 47 CFR 32.5002 - Optional extended area revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  20. 47 CFR 32.5002 - Optional extended area revenue.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  1. 47 CFR 32.5002 - Optional extended area revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  2. 30 CFR 285.541 - What is a qualified project for revenue sharing purposes?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  3. 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…

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

    PubMed

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

    2018-04-01

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

  5. 75 FR 21151 - Proposed Collection; Comment Request for Revenue Procedure 2004-18

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-22

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

  6. The petroleum explorationist's guide to contracts used in oil and gas operations

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

    Mosburg, L.G. Jr.

    This volume provides articles and current sample forms of contract negotiation and drafting. The contents include: An introduction to oil and gas contracts; Effective deal negotiation; General principles of contract law and negotiation; Problems and pitfalls in support agreements; Sample support agreements; Basic concept of farmout agreements; Farmout negotiation checklist; ''Area of mutual interest'' provisions, Problems and pitfalls in 'contract (minimum) depth' and 'farmout (earned) depth' provisions; Options in interests assigned and reserved; Sample 'AMI' provision; ''conventional'' and ''revenue ruling 77-176'' farmout agreement forms; the AAPL model from operating agreement; 1982 revisions to the model form; Side-by-side comparisons of themore » 1956, 1977 and 1982 model forms, 1984 (1985) COPAS accounting procedure; Tax consequences of oil and gas exploration and development, revenue ruling 77-176; Use of tax partnerships and present assignments; Also materials on gas balancing agreements: Seismic options; and Structuring considerations.« less

  7. 47 CFR 69.118 - Traffic sensitive switched services.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Docket 86-10, FCC 93-53 (1993). Moreover, all customers that use basic 800 database service shall be... account revenues from the relevant Basic Service Element or Elements and 800 Database Service Elements in...

  8. 47 CFR 69.118 - Traffic sensitive switched services.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Docket 86-10, FCC 93-53 (1993). Moreover, all customers that use basic 800 database service shall be... account revenues from the relevant Basic Service Element or Elements and 800 Database Service Elements in...

  9. 47 CFR 69.118 - Traffic sensitive switched services.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Docket 86-10, FCC 93-53 (1993). Moreover, all customers that use basic 800 database service shall be... account revenues from the relevant Basic Service Element or Elements and 800 Database Service Elements in...

  10. 47 CFR 69.118 - Traffic sensitive switched services.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Docket 86-10, FCC 93-53 (1993). Moreover, all customers that use basic 800 database service shall be... account revenues from the relevant Basic Service Element or Elements and 800 Database Service Elements in...

  11. 47 CFR 69.118 - Traffic sensitive switched services.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Docket 86-10, FCC 93-53 (1993). Moreover, all customers that use basic 800 database service shall be... account revenues from the relevant Basic Service Element or Elements and 800 Database Service Elements in...

  12. Marketing/Sales Students' Understanding of What Counts as Sales

    ERIC Educational Resources Information Center

    Hoshower, Leon; Gupta, Ashok K.

    2009-01-01

    Improper sales revenue recognition is the single largest issue contributing to financial restatements. Understanding and applying the rules of sales revenue recognition is not just an accounting problem; it is a marketing problem, too. Thus, it is important that the sales force has a basic understanding of the rules of sales recognition and be…

  13. 47 CFR 32.5002 - Optional extended area revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  14. 75 FR 4138 - Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ..., and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy...: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 5...

  15. 76 FR 6187 - Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ..., and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 4 Taxpayer Advocacy...: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 4...

  16. 76 FR 37198 - Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ..., and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 4 Taxpayer Advocacy...: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 4...

  17. 1979-80 Internal Revenue Service Comparison Study. Final Report.

    ERIC Educational Resources Information Center

    Applied Management Sciences, Inc., Silver Spring, MD.

    Application forms for the Basic Educational Opportunity Grant (BEOG) program for 1979-1980 were compared to 1978 tax forms filed with the Internal Revenue Service (IRS). Comparisons were also made to data from similar 1974-1975 and 1976-1977 studies. Based on a sample of 407,596 applicants, findings include the following: between 1976-1977 and…

  18. The effects of HMO ownership on hospital costs and revenues: is there a difference between for-profit and nonprofit plans?

    PubMed

    Shen, Yu-Chu; Melnick, Glenn

    2004-01-01

    We conducted multivariate analyses to examine whether high health maintenance organization (HMO) penetration and large share of for-profit health plans in a market reduced hospital cost and revenue growth rates between 1989 and 1998. We found that hospitals in high HMO areas experienced revenue and cost growth rates that were 21 and 18 percentage points, respectively, below hospitals in low HMO areas. We also found that, conditional on overall HMO penetration level, hospitals in areas with high for-profit HMO penetration experienced revenue and cost growth rates that were 10 percentage points below hospitals in areas with low for-profit penetration areas; the difference was especially evident within high HMO penetration areas.

  19. 26 CFR 48.4216(b)-2 - Constructive sale price; basic rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Constructive sale price; basic rules. 48.4216(b... to Manufacturers Taxes § 48.4216(b)-2 Constructive sale price; basic rules. (a) In general. Section 4216(b)(1) sets forth the conditions that require the Secretary to construct a sale price on which to...

  20. HIE sustainability secrets. NeHC report shares HIE success stories of alternate revenue streams and payer buy-in.

    PubMed

    Prestigiacomo, Jennifer

    2011-11-01

    Getting effective stakeholder engagement, including that of payers, and creating innovative value-added services that provide alternate revenue streams beyond basic subscription services, are just a couple of the common traits of the flourishing health information exchanges profiled in the sustainability report released in August by the National eHealth Collaborative.

  1. The Big Squeeze on Tax Revenues for the Public Schools: The Midwest in the 1980s.

    ERIC Educational Resources Information Center

    Geske, Terry G.

    Potential revenue prospects for the public schools in the Midwest basically depend on the future outlook for the midwestern economy as a whole. Accordingly, a comprehensive analysis is undertaken of the midwestern economy and tax base, and then of trends in educational spending. Topics include: (1) economic growth and taxation systems; (2)…

  2. 30 CFR 285.540 - How will MMS equitably distribute revenues to States?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  3. 75 FR 11999 - Open Meeting of the Area 2 Taxpayer Advocacy Panel (Including the States of Delaware, North...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ... suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 2 Taxpayer Advocacy..., Pennsylvania, Virginia, West Virginia and the District of Columbia) AGENCY: Internal Revenue Service (IRS...

  4. 76 FR 37199 - Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Arizona, Arkansas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy... Texas) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open...

  5. 76 FR 6188 - Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Arizona, Arkansas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy... Texas) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open...

  6. 75 FR 4138 - Open Meeting of the Area 2 Taxpayer Advocacy Panel (Including the States of Delaware, North...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... customer service at the Internal Revenue Service. DATES: The meeting will be held Wednesday, February 17... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 2 Taxpayer Advocacy..., Pennsylvania, Virginia, West Virginia and the District of Columbia) AGENCY: Internal Revenue Service (IRS...

  7. 75 FR 11998 - Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ... comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 4 Taxpayer Advocacy...) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of...

  8. 75 FR 4140 - Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 4 Taxpayer Advocacy...) AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of...

  9. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  10. Focused training boosts revenue cycle skills, accountability.

    PubMed

    Richmond, Craig

    2011-09-01

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

  11. Tax Wealth in Fifty States. 1977 Supplement.

    ERIC Educational Resources Information Center

    Halstead, D. Kent; Weldon, H. Kent

    This first supplement to the basic volume presents tax capacity, effort, and collected revenue data for state and local governments for 1977. Planned for issuance every other year, the supplement consists of computer printout tables with the earlier basic volume continuing to serve as reference for theory, analysis, and methodology. Figures for…

  12. Taxation of unmined minerals; Current developments in the Commonwealth of Kentucky

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

    Bremberg, B.P.

    1989-01-01

    This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineralmore » Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988.« less

  13. Revenue enhancement alternatives for the Alabama Department of Transportation.

    DOT National Transportation Integrated Search

    2012-10-01

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

  14. A new financial budgetary system for community health services institutions in China.

    PubMed

    You, Chuanmei; Yao, Lan; Fu, Jiakang; Wang, Fang; Wang, Hongqing; Dai, Tao

    2011-01-01

    The separation of revenue and expenditure budgets (SREB) is a new financial budgetary system that is being implemented in community health services (CHS) institutions in some areas in China. Through literature review, it was found that, derived from the traditional separation of revenue and expenditure budgets (TSREB) implemented in administrative public services units, SREB and TSREB have something in common and yet many more differences. On the basis of some quantitative and qualitative data that were collected by field survey, it was also found that implementation of SREB in CHS institutions brings positive outcomes in terms of the quantity, quality and efficiency of services; residents' satisfaction; and the behavior of CHS institutions. The conclusion can be suggested that SREB, as a system having impact upon the incentives facing CHS institutions and the nature of governmental responsibility for developing CHS in China, will promote CHS institutions to fulfill basic service functions if implemented well. Therefore, it is a system that is worth further development and evaluation. Copyright © 2011 John Wiley & Sons, Ltd.

  15. 76 FR 37199 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  16. 75 FR 55406 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  17. 76 FR 6188 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  18. 76 FR 45005 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  19. 76 FR 63716 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  20. 75 FR 47061 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  1. 76 FR 17994 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-31

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  2. 75 FR 25315 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  3. 75 FR 11998 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  4. 75 FR 4139 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  5. 76 FR 2194 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  6. 76 FR 22170 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-20

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  7. 75 FR 7541 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  8. 75 FR 62630 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  9. 76 FR 32023 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-02

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  10. 75 FR 39330 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Area 7 Taxpayer Advocacy...

  11. 75 FR 76521 - Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-08

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 7 Taxpayer Advocacy Panel (Including the States of Alaska, California, Hawaii, and Nevada) AGENCY: Internal Revenue Service (IRS) Treasury. [[Page 76522

  12. Tourism Revenue as a Conservation Tool for Threatened Birds in Protected Areas

    PubMed Central

    Steven, Rochelle; Castley, J. Guy; Buckley, Ralf

    2013-01-01

    Many bird populations worldwide are at risk of extinction, and rely heavily on protected area networks for their continued conservation. Tourism to these areas contributes to conservation by generating revenue for management. Here we quantify the contribution of tourism revenue for bird species in the IUCN Red List, using a simple accounting method. Relevant data are available for 90 (16%) of the 562 critically endangered and endangered species. Contributions of tourism to bird conservation are highest, 10–64%, in South America, Africa, and their neighbouring islands. Critically endangered bird species rely on tourism more heavily than endangered species (p<0.02). Many protected areas could also enhance their management budgets by promoting birdwatching tourism specifically. PMID:23667498

  13. 47 CFR 36.214 - Long distance message revenue-Account 5100.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... relative number of minutes-of-use in the study area. Effective July 1, 2001 through June 30, 2012, all study areas shall apportion Wideband Message Service revenues among the jurisdictions using the relative... are directly assigned based on their subsidiary record categories or on the basis of analysis and...

  14. 30 CFR 285.542 - What makes a State eligible for payment of revenues?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  15. 76 FR 37198 - Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Alabama, Georgia...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Alabama, Georgia, Florida, Louisiana, Mississippi, Tennessee, and Puerto Rico) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open...

  16. 76 FR 6187 - Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Alabama, Georgia...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Alabama, Georgia, Florida, Louisiana, Mississippi, Tennessee, and Puerto Rico AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open...

  17. 76 FR 2195 - Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Alabama, Georgia...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Alabama, Georgia, Florida, Louisiana, Mississippi, Tennessee, and Puerto Rico. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open...

  18. 75 FR 4138 - Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Florida, Georgia...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Florida, Georgia, Alabama, Mississippi, Louisiana, Arkansas, and the Territory of Puerto Rico) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting...

  19. 47 CFR 54.805 - Zone and study area above benchmark revenues calculated by the Administrator.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Period Residential and Single-Line Business Lines times 12. If negative, the Zone Above Benchmark...) multiplied by all eligible telecommunications carrier zone Base Period Multi-line Business Lines times 12. If... 47 Telecommunication 3 2010-10-01 2010-10-01 false Zone and study area above benchmark revenues...

  20. 76 FR 6188 - Open Meeting of the Area 6 Taxpayer Advocacy Panel (Including the States of Idaho, Iowa...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 6 Taxpayer Advocacy... Dakota, Utah, Washington, and Wyoming) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice...

  1. 76 FR 37197 - Open Meeting of the Area 6 Taxpayer Advocacy Panel (Including the States of Idaho, Iowa...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 6 Taxpayer Advocacy... Dakota, Utah, Washington, and Wyoming) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice...

  2. 76 FR 2195 - Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, New Jersey...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, New Jersey, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine) AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting...

  3. 76 FR 32022 - Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, New Jersey...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-02

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, New Jersey, Connecticut, Massachusetts, Rhode Island, New Hampshire, Vermont and Maine) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting...

  4. 76 FR 6187 - Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, New Jersey...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 1 Taxpayer Advocacy... Hampshire, Vermont and Maine) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting...

  5. 76 FR 37198 - Open Meeting of the Area 1 Taxpayer Advocacy Panel (Including the States of New York, New Jersey...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 1 Taxpayer Advocacy... Hampshire, Vermont and Maine) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting...

  6. Shifts in District Revenues per Pupil within the Greater Toledo Metropolitan Area.

    ERIC Educational Resources Information Center

    House, Jess E.; And Others

    This paper presents findings of a study that determined the contribution of selected factors to the ability of 15 school districts within the Toledo, Ohio metropolitan area to generate revenue over a 7-year period, 1982-88. Data were obtained from the Ohio Department of Education and the Ohio Department of Taxation. Simulations were prepared for…

  7. Potential revenues from a new day-use fee

    Treesearch

    Stephen D. Reiling; Hsiang-tai Cheng

    1995-01-01

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

  8. Routine diversion of patients with STEMI to high-volume PCI centres: modelling the financial impact on referral hospitals.

    PubMed

    Pathak, Elizabeth Barnett; Comins, Meg M; Forsyth, Colin J; Strom, Joel A

    2015-01-01

    To quantify possible revenue losses from proposed ST-elevation myocardial infarction (STEMI) patient diversion policies for small hospitals that lack high-volume percutaneous coronary intervention (PCI) capability status (ie, 'STEMI referral hospitals'). Negative financial impacts on STEMI referral hospitals have been discussed as an important barrier to implementing regional STEMI bypass/transfer protocols. However, there is little empirical data available that directly quantifies this potential financial impact. Using detailed financial charges from Florida hospital discharge data, we examined the potential negative financial impact on 112 STEMI referral hospitals from losing all inpatient STEMI revenue. The main outcome was projected revenue loss (PRL), defined as total annual patient with STEMI charges as a proportion of total annual charges for all patients. We hypothesised that for most community hospitals (>90%), STEMI revenue represented only a small fraction of total revenue (<1%). We further examined the financial impact of the 'worst case' scenario of loss of all acute coronary syndrome (ACS) (ie, chest pain) patients. PRLs were $0.33 for every $100 of patient revenue statewide for STEMI and $1.73 for ACS. At the individual hospital level, the 90th centile PRL was $0.74 for STEMI and $2.77 for ACS. PRLs for STEMI were not greater in rural areas compared with major metropolitan areas. Hospital revenue centres that would be most impacted by loss of patients with STEMI were cardiology procedures and intensive care units. Loss of patient with STEMI revenues would result in only a small financial impact on STEMI referral hospitals in Florida under proposed STEMI diversion/rapid transfer protocols. However, spillover loss of patients with ACS would increase revenue loss for many hospitals.

  9. 41 CFR 105-56.015 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., State and local income taxes; Social Security taxes, including Medicare taxes; Federal retirement... deducted for supplemental coverage) and health insurance benefits; Internal Revenue Service (IRS) tax..., incentive pay, retired pay, retainer pay, or in the case of an individual not entitled to basic pay, other...

  10. Agricultural and recreational impacts of the conservation reserve program in rural North Dakota, USA.

    PubMed

    Bangsund, Dean A; Hodur, Nancy M; Leistritz, F Larry

    2004-07-01

    The Conservation Reserve Program (CRP), created in 1985, provides conservation benefits and agricultural supply control through voluntary, long-term retirement of crop land. While the effects of the CRP on the agricultural sector are well understood, the implications of its conservation benefits for rural economies remain largely undocumented. To quantify the effects on rural economies, this study addressed the net economic effects of decreased agricultural activity and increased recreational activity associated with the CRP in six rural areas of North Dakota from 1996 to 2000. Based on the level of economic activity that would have occurred in the absence of the program, net revenues from CRP land if returned to agricultural production in the six study areas were estimated at $50.2 million annually or $37 per acre of land currently enrolled in the CRP. Recreational (hunting) revenues as a result of the CRP in the study areas were estimated at $12.8 million annually or $9.45 per CRP-acre. The net economic effect of the CRP (lost agricultural revenues and gains in recreational expenditures) indicated that several areas of the state are not as economically burdened by the CRP as previous research has suggested. In addition, the net economic effects of the program would appear more favourable if revenues from all CRP-based recreation were included. The degree that recreational revenues offset agricultural losses might be further enhanced by enterprises that capitalize on the economic opportunities associated with expanded recreational activities on CRP lands.

  11. 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.

  12. Integrated, automated revenue management for managed care contracts.

    PubMed

    Burckhart, Kent

    2002-04-01

    Faced with increasing managed care penetration and declining net revenue in recent years, healthcare providers increasingly are emphasizing revenue management. To streamline processes and reduce costs in this area, many healthcare providers have implemented or are considering automated contract management systems. When selecting such a system, healthcare financial managers should make certain that the system can interface with both patient-accounting and decision-support systems of the organization. This integration enhances a healthcare provider's financial viability by providing integrated revenue-management capabilities to analyze projected performance of proposed managed care contracts and actual performance of existing contracts.

  13. The road to successful its software acquisition : Volume ii : software acquisition process reference guide

    DOT National Transportation Integrated Search

    1998-11-01

    This primer is designed to provide basic information about the Highway Account of the Highway Trust Fund (HTF). It describes how the fund works, its sources of revenue, what the balances are, funding levels, and budgetary constraints on spending leve...

  14. CATV'S Critical Mass Problem.

    ERIC Educational Resources Information Center

    O'Neill, John J.

    The basic premise of this report is that cable television systems, although currently based on subscriber fees, will eventually obtain their capital structure from advertising revenues. Because of this, the report maintains that market saturation must be the prime consideration, even though several currently common practices go against this and…

  15. Cash Management Program Reaps Financial Rewards.

    ERIC Educational Resources Information Center

    Saylor, Joan Nesenkar

    1984-01-01

    Basic components of a New Jersey district's profitable cash management program include consolidating funds using a negotiated bank agreement, a short term investment policy, accurate flowcharts for precise planning, and revenue and expenditure analysis. Data collection and analysis and the alternative of using a bank service agreement are…

  16. Flight evaluation of two-segment approaches using area navigation guidance equipment

    NASA Technical Reports Server (NTRS)

    Schwind, G. K.; Morrison, J. A.; Nylen, W. E.; Anderson, E. B.

    1976-01-01

    A two-segment noise abatement approach procedure for use on DC-8-61 aircraft in air carrier service was developed and evaluated. The approach profile and procedures were developed in a flight simulator. Full guidance is provided throughout the approach by a Collins Radio Company three-dimensional area navigation (RNAV) system which was modified to provide the two-segment approach capabilities. Modifications to the basic RNAV software included safety protection logic considered necessary for an operationally acceptable two-segment system. With an aircraft out of revenue service, the system was refined and extensively flight tested, and the profile and procedures were evaluated by representatives of the airlines, airframe manufacturers, the Air Line Pilots Association, and the Federal Aviation Adminstration. The system was determined to be safe and operationally acceptable. It was then placed into scheduled airline service for an evaluation during which 180 approaches were flown by 48 airline pilots. The approach was determined to be compatible with the airline operational environment, although operation of the RNAV system in the existing terminal area air traffic control environment was difficult.

  17. 42 CFR 417.104 - Payment for basic health services.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... from each group is substantially equivalent to the revenue that would be derived if the schedule of... authorized in this paragraph, such rates must be equivalent for all individuals in the same group and for all... of potential subscribers: (A) Individual (non-group) subscribers (including their families). (B...

  18. 42 CFR 417.104 - Payment for basic health services.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... from each group is substantially equivalent to the revenue that would be derived if the schedule of... authorized in this paragraph, such rates must be equivalent for all individuals in the same group and for all... of potential subscribers: (A) Individual (non-group) subscribers (including their families). (B...

  19. 42 CFR 417.104 - Payment for basic health services.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... from each group is substantially equivalent to the revenue that would be derived if the schedule of... authorized in this paragraph, such rates must be equivalent for all individuals in the same group and for all... of potential subscribers: (A) Individual (non-group) subscribers (including their families). (B...

  20. What You Need To Know About Enrollment Management.

    ERIC Educational Resources Information Center

    Lapovsky, Lucie

    1999-01-01

    Provides basic information that a college or university chief financial officer (CFO) must know about enrollment management in order to understand how to work effectively with admissions and financial aid professionals to maximize tuition revenue and enroll the optimal class. Specific suggestions for CFO involvement are outlined. (Author/MSE)

  1. Seeding Growth

    ERIC Educational Resources Information Center

    Collins, Mary Ellen

    2011-01-01

    Some institutions create a gift fee to pay for a campaign or to cover basic fundraising costs, and especially today, many are doing it in order to increase revenues in the wake of the recession's effect on endowments. In the best circumstances, gift fees are emblematic of a transparent, accountable development process, where donors understand that…

  2. Toward Strengthening North Dakota's Fiscal System.

    ERIC Educational Resources Information Center

    Stocker, Frederick D.

    This report describes and evaluates the North Dakota state/local fiscal system, especially as it relates to financing public education. It identifies and evaluates various fiscal policy options for raising additional tax revenue for support of schools and other public services in ways consistent with the basic characteristics of the North Dakota…

  3. Deregulation and Intercity Bus Operations in Florida: A Preliminary Study.

    DTIC Science & Technology

    1981-03-02

    revenues have been consistent recently, but expenses have risen. The three areas most frequently served by Rabbit Bus Lines are Disney World, Sea World...Manager, Shoreline Stages had annual revenues of roughly $890,000 in 1980. In terms of trips, about ninety percent of this carrier’s traffic is interstate...this traffic constitutes the bulk of Shoreline Stage’s business by revenue , volume of traffic, and number of passengers. Charter trips to Disney

  4. [Cost and Revenue Relationship in Orthopaedic and Trauma Surgery Patients in Relation to Body Mass Index].

    PubMed

    Schmelz, Helmut A; Geraedts, Max

    2018-06-14

    Growing numbers of patients in orthopaedic and trauma surgery are obese. The risks involved are e.g. surgical complications, higher costs for longer hospital stays or special operating tables. It is a moot point whether revenues in the German DRG system cover the individual costs in relation to patients' body mass index (BMI) and in which area of hospital care potentially higher costs occur. Data related to BMI, individual costs and revenues were extracted from the hospital information system for 13,833 patients of a large hospital who were operated in 2007 to 2010 on their upper or lower extremities. We analysed differences in cost revenue relations dependent on patients' BMI and surgical site, and differences in the distribution of hospital cost areas in relation to patients' BMI by t and U tests. Individual costs of morbidly obese (BMI ≥ 40) and underweight patients (BMI < 18.5) significantly (p < 0.05) exceeded individual DRG revenues. Significantly higher cost revenue relations were detected for all operations on the lower and upper extremities except for ankle joint surgeries in which arthroscopical procedures predominate. Most of the incremental costs resulted from higher spending for nursing care, medication and special appliances. Costs for doctors and medical ancillary staff did not increase in relation to patients' BMI. To avoid BMI related patient discrimination, supplementary fees to cover extra costs for morbidly obese or underweight patients with upper or lower extremities operations should raise DRG revenues. Moreover, hospitals should be organisationally prepared for these patients. Georg Thieme Verlag KG Stuttgart · New York.

  5. CERT Resilience Management Model - Mail-Specific Process Areas: Mail Revenue Assurance (Version 1.0)

    DTIC Science & Technology

    2014-08-01

    Revenue Assurance ( MRA ), Mail Transportation (MT), and Mail Delivery (MD)—were accepted by the USPIS, as well as an initial draft of the MRA PA...versions of two complete PAs, MI [Allen 2014b] and MRA , were accepted by the USPIS. Following this initial effort, the USPIS asked CERT to extend the...Revenue Assurance ( MRA ) is to ensure that the USPS is compensated for all mail that is accepted, transported, and delivered. Outline MRA:SG1

  6. Updating Financial Ratios: Seeking Greater Understanding, Precision, and Practicality.

    ERIC Educational Resources Information Center

    Jenny, Hans H.; Minter, W. John

    1993-01-01

    Modifications to current methods of calculating and reporting financial ratios are outlined for college managers. The modified ratios, felt to be more realistic, are illustrated with applications in three areas: (1) student revenues; (2) endowment and other investment income; and (3) public and private gifts, grants, and contracts revenue. (MSE)

  7. Increasing Medicaid Revenue Generation for Services by School Psychologists

    ERIC Educational Resources Information Center

    Hybza, Megan M.; Stokes, Trevor F.; Hayman, Marilee; Schatzberg, Tracy

    2013-01-01

    We examined a performance improvement package with components of feedback, goal setting, and prompting to generate additional revenue by improving the consistency of Medicaid billing submitted by 74 school psychologists serving 102 schools. A multiple baseline design across three service areas of a county school system demonstrated the…

  8. 30 CFR 585.540 - How will BOEM equitably distribute revenues to States?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... States? 585.540 Section 585.540 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF... following revenues derived from qualified projects, where a qualified project and qualified project area is...

  9. 30 CFR 585.540 - How will BOEM equitably distribute revenues to States?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... States? 585.540 Section 585.540 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF... following revenues derived from qualified projects, where a qualified project and qualified project area is...

  10. 30 CFR 585.540 - How will BOEM equitably distribute revenues to States?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... States? 585.540 Section 585.540 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF... following revenues derived from qualified projects, where a qualified project and qualified project area is...

  11. Washington State School Finance, 1999: A Special Focus on Teacher Salaries.

    ERIC Educational Resources Information Center

    Plecki, Margaret L.

    This paper provides current information about the funding of Washington's K-12 school finance system. Schools in Washington State derive most of their revenues from state sources. In response to a 1977 court ruling, 'Seattle v. State of Washington', the state assumed responsibility for funding "basic education" for a "uniform system…

  12. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of...

  13. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of...

  14. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of...

  15. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of...

  16. 26 CFR 1.957-3 - United States person defined.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false United States person defined. 1.957-3 Section 1... (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.957-3 United States person defined. (a) Basic rule—(1) In general. The term United States person has the same meaning for purposes of sections 951...

  17. Gaining Equalization Leverage by Diverting Property Tax Revenues to the State Basic Aid Fund.

    ERIC Educational Resources Information Center

    Gensemer, Bruce L.

    Under Ohio's existing educational finance plan, the power of school districts to purchase the educational resources commensurate with each district's educational needs is far from equal. Consideration of four specific potential reforms, separately and in combination, indicates that greater equity can be obtained. If Ohio is to avoid substantial…

  18. The Effects of Inflation/Recession on Higher Education.

    ERIC Educational Resources Information Center

    Bowen, William G.

    This document discusses the effects of inflation on colleges and universities. It attempts to explain the basic nature of the current financial problem so that more informed policy decisions can be made. The document discusses the effect of inflation on costs and the effects of inflation/recession on revenues. Chart 1 indicated the Halstead Higher…

  19. A Framework for Personalized Dynamic Cross-Selling in E-Commerce Retailing

    ERIC Educational Resources Information Center

    Timalsina, Arun Kumar

    2012-01-01

    Cross-selling and product bundling are prevalent strategies in the retail sector. Instead of static bundling offers, i.e. giving the same offer to everyone, personalized dynamic cross-selling generates targeted bundle offers and can help maximize revenues and profits. In resolving the two basic problems of dynamic cross-selling, which involves…

  20. Back to Basics: Unions Reaffirms Their Campus Roles.

    ERIC Educational Resources Information Center

    Blackburn, Richard D.

    1988-01-01

    The role of the college student union is discussed in this review of what makes a union successful. It is suggested that the truly successful one combines the concepts of unifying force, common meeting ground, and community in order to educate as well as generate revenue. Issues considered include: hiring and training employees; competition with…

  1. A Sports Franchise Simulation Game

    ERIC Educational Resources Information Center

    Surdam, David G.

    2009-01-01

    Students in sports economics courses might better learn the basic concepts by running their own franchise. A simple game, based on the card game War, is easy and inexpensive to implement. Students quickly grasp the importance of weighing marginal benefits, both in terms of team record and marginal revenue, against the costs of improving their…

  2. Understanding School Finance: A Basic Guide for Pennsylvania School Directors. [Revised.

    ERIC Educational Resources Information Center

    Davare, David W.; And Others

    This book is designed to serve as a comprehensive resource on all aspects of school finance for Pennsylvania educators. Chapter 1 provides a historical overview of Pennsylvania school finance. The next three chapters examine the local, state, and federal sources of revenue. The fifth chapter explains the components of Pennsylvania's mandatory…

  3. 78 FR 13454 - Common Crop Insurance Regulations; Pecan Revenue Crop Insurance Provisions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-28

    ... farming practices, as applicable, must be exhausted before any action against FCIC for judicial review may... irrigated, non-irrigated and organic farming practice are contained in section 34(c) of the Basic Provisions... the size of their farming operation. For instance, all producers are required to submit an application...

  4. EDUCATION AND TRAINING FOR FULL EMPLOYMENT.

    ERIC Educational Resources Information Center

    WOLFBEIN, SEYMOUR L.

    DURING THE EARLY 1960'S, THREE PRIMARY CHANGES OCCURRED IN THE UNITED STATES WHICH CALLED FOR A BASIC REORIENTATION IN ATTITUDES, POLICIES, AND PROGRAMS OF ACTION. INVOLVED WERE (1) AN ECONOMIC POLICY TO REDUCE UNEMPLOYMENT THROUGH ECONOMIC GROWTH (1964 REVENUE ACT), (2) AN ACTIVE MANPOWER POLICY TO PROVIDE A TRAINED LABOR SUPPLY (1965 MANPOWER…

  5. The future of hospital economic health.

    PubMed

    Gerber, David R; Bekes, Carolyn E; Parrillo, Joseph E

    2006-03-01

    To evaluate factors which may influence the economic future of academic medical centers (AMCs). A literature search was performed to identify publications which reviewed the areas of revenue sources for AMCs, costs and expenses incurred by these institutions, and mechanisms for optimizing institutional economic stability. Data were reviewed and evaluated in two primary contexts: hospital revenues and organizational and administrative factors influencing hospital economic health. Increasing economic stress will require AMCs to make efforts both to increase revenue through a variety of mechanisms and to minimize expenses without compromising their mission or impairing worker morale.

  6. 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…

  7. 30 CFR 585.542 - What makes a State eligible for payment of revenues?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... revenues? 585.542 Section 585.542 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF... coastline is located within 15 miles of the announced geographic center of the project area of a qualified...

  8. 30 CFR 585.542 - What makes a State eligible for payment of revenues?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... revenues? 585.542 Section 585.542 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF... coastline is located within 15 miles of the announced geographic center of the project area of a qualified...

  9. 30 CFR 585.542 - What makes a State eligible for payment of revenues?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... revenues? 585.542 Section 585.542 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF... coastline is located within 15 miles of the announced geographic center of the project area of a qualified...

  10. 12 CFR 1808.606 - Program Administrator; Servicer; Master Servicer/Trustee.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .../Trustee and shall include, but not be limited to: (i) Negotiating the restructuring of Bond Loans that are... experience in the following areas: (i) Restructuring, recovery, and foreclosure of loans that are similar to...) The Revenue Fund, and therein a Revenue Account for each Bond: All payments of debt service or...

  11. Applied research opportunities in developed campgrounds

    Treesearch

    Carl P. Wiedemann

    2002-01-01

    Developed area camping is an important recreational activity in terms of both participation and as a source of revenue for public agencies. A major challenge for administrators in the public sector is how to increase revenues on limited budgets without sacrificing customer satisfaction. Applied research could make a valuable contribution to decision making, but not...

  12. 30 CFR 1206.177 - What general requirements regarding transportation allowances apply to me?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... unprocessed gas, residue gas, or gas plant product. For purposes of this section, natural gas liquids are... REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PRODUCT VALUATION Indian Gas Transportation... value gas under § 1206.174 at a point off the lease, unit, or communitized area (for example, sales...

  13. 30 CFR 1206.177 - What general requirements regarding transportation allowances apply to me?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... unprocessed gas, residue gas, or gas plant product. For purposes of this section, natural gas liquids are... REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PRODUCT VALUATION Indian Gas Transportation... value gas under § 1206.174 at a point off the lease, unit, or communitized area (for example, sales...

  14. 30 CFR 1206.177 - What general requirements regarding transportation allowances apply to me?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... unprocessed gas, residue gas, or gas plant product. For purposes of this section, natural gas liquids are... REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PRODUCT VALUATION Indian Gas Transportation... value gas under § 1206.174 at a point off the lease, unit, or communitized area (for example, sales...

  15. An evolutionary attractor model for sapwood cross section in relation to leaf area.

    PubMed

    Westoby, Mark; Cornwell, William K; Falster, Daniel S

    2012-06-21

    Sapwood cross-sectional area per unit leaf area (SA:LA) is an influential trait that plants coordinate with physical environment and with other traits. We develop theory for SA:LA and also for root surface area per leaf area (RA:LA) on the premise that plants maximizing the surplus of revenue over costs should have competitive advantage. SA:LA is predicted to increase in water-relations environments that reduce photosynthetic revenue, including low soil water potential, high water vapor pressure deficit (VPD), and low atmospheric CO(2). Because sapwood has costs, SA:LA adjustment does not completely offset difficult water relations. Where sapwood costs are large, as in tall plants, optimal SA:LA may actually decline with (say) high VPD. Large soil-to-root resistance caps the benefits that can be obtained from increasing SA:LA. Where a plant can adjust water-absorbing surface area of root per leaf area (RA:LA) as well as SA:LA, optimal RA:SA is not affected by VPD, CO(2) or plant height. If selection favours increased height more so than increased revenue-minus-cost, then height is predicted to rise substantially under improved water-relations environments such as high-CO(2) atmospheres. Evolutionary-attractor theory for SA:LA and RA:LA complements models that take whole-plant conductivity per leaf area as a parameter. Copyright © 2012 Elsevier Ltd. All rights reserved.

  16. Estimating the Fiscal Effects of Public Pharmaceutical Expenditure Reduction in Greece

    PubMed Central

    Souliotis, Kyriakos; Papageorgiou, Manto; Politi, Anastasia; Frangos, Nikolaos; Tountas, Yiannis

    2015-01-01

    The purpose of the present study is to estimate the impact of pharmaceutical spending reduction on public revenue, based on data from the national health accounts as well as on reports of Greece’s organizations. The methodology of the analysis is structured in two basic parts. The first part presents the urgency for rapid cutbacks on public pharmaceutical costs due to the financial crisis and provides a conceptual framework for the contribution of the Greek pharmaceutical branch to the country’s economy. In the second part, we perform a quantitative analysis for the estimation of multiplier effects of public pharmaceutical expenditure reduction on main revenue sources, such as taxes and social contributions. We also fit projection models with multipliers as regressands for the evaluation of the efficiency of the particular fiscal measure in the short run. According to the results, nearly half of the gains from the measure’s application is offset by financially equivalent decreases in the government’s revenue, i.e., losses in tax revenues and social security contributions alone, not considering any other direct or indirect costs. The findings of multipliers’ high value and increasing short-term trend imply the measure’s inefficiency henceforward and signal the risk of vicious circles that will provoke the economy’s deprivation of useful resources. PMID:26380249

  17. Estimating the Fiscal Effects of Public Pharmaceutical Expenditure Reduction in Greece.

    PubMed

    Souliotis, Kyriakos; Papageorgiou, Manto; Politi, Anastasia; Frangos, Nikolaos; Tountas, Yiannis

    2015-01-01

    The purpose of the present study is to estimate the impact of pharmaceutical spending reduction on public revenue, based on data from the national health accounts as well as on reports of Greece's organizations. The methodology of the analysis is structured in two basic parts. The first part presents the urgency for rapid cutbacks on public pharmaceutical costs due to the financial crisis and provides a conceptual framework for the contribution of the Greek pharmaceutical branch to the country's economy. In the second part, we perform a quantitative analysis for the estimation of multiplier effects of public pharmaceutical expenditure reduction on main revenue sources, such as taxes and social contributions. We also fit projection models with multipliers as regressands for the evaluation of the efficiency of the particular fiscal measure in the short run. According to the results, nearly half of the gains from the measure's application is offset by financially equivalent decreases in the government's revenue, i.e., losses in tax revenues and social security contributions alone, not considering any other direct or indirect costs. The findings of multipliers' high value and increasing short-term trend imply the measure's inefficiency henceforward and signal the risk of vicious circles that will provoke the economy's deprivation of useful resources.

  18. Finance for practicing radiologists.

    PubMed

    Berlin, Jonathan W; Lexa, Frank James

    2005-03-01

    This article reviews basic finance for radiologists. Using the example of a hypothetical outpatient computed tomography center, readers are introduced to the concept of net present value. This concept refers to the current real value of anticipated income in the future, realizing that revenue in the future has less value than it does today. Positive net present value projects add wealth to a practice and should be pursued. The article details how costs and revenues for a hypothetical outpatient computed tomography center are determined and elucidates the difference between fixed costs and variable costs. The article provides readers with the steps used to calculate the break-even volume for an outpatient computed tomography center given situation-specific assumptions regarding staff, equipment lease rates, rent, and third-party payer mix.

  19. Financing Education for the Public Good: A New Strategy

    ERIC Educational Resources Information Center

    McMahon, Walter W.

    2015-01-01

    A new approach is suggested that depends on and measures how spending on higher and basic education is really an investment in the future, not consumption spending. This is a vital distinction because investment in human capital contributes heavily to growth and development, but also to higher state tax revenue and lower Medicaid, child care,…

  20. Paying for Our Schools: Is There a Better Way? Basic Document.

    ERIC Educational Resources Information Center

    Communications Coalition for Educational Change, Washington, DC.

    This document was written to inform the general community about the financial problems schools are having and to suggest alternative ways by which schools could be financed. It cites examples of school budget crises throughout the nation, presents a breakdown of present sources of school revenue, discusses how money affects the quality of…

  1. Exploratory Inquiry: Fundraising at Historically Black Colleges and Universities to Reduce Resource Dependence

    ERIC Educational Resources Information Center

    Mills Campbell, Dawn

    2017-01-01

    Resource dependence has been evidenced among private HBCUs that obtain as much as 90% of operating revenue from tuition and fees. Without alternative funding strategies in place, small declines in enrollment can lead to a major budget crisis. The basic premise of this exploratory inquiry was that fundraising represents an opportunity that has been…

  2. Understanding profitability: Why some customers are hot and others are not

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

    Sioshansi, F.P.

    Gone are the days when utilities would boast how many new customers were being added to their system annually-regardless of whether they were in fact profitable to serve or not-as if bigger was always better. In a not too distant future, and with the liberalization of the business environment, some utilities may no longer wish to serve certain customers on their systems, while at the same time aggressively wooing other customers. With the anticipated arrival of competition and erosion of utility franchise service areas, the electric power industry will gradually evolve into a mode where customers will be segmented intomore » finer groups and evaluated based on their expected profit margins-theoretically the difference between the revenues expected from them and the cost of serving them. Understanding this basic concept, and the mastery of the art of arriving at the correct profit margin for each market segment, will be essential to overall business profitability and survival in the future. In practice, however, many utilities are ill-prepared to accomplish such fundamental analyses correctly and consistently because they do not have the correct analytical framework, the right information, or the right tools to perform the analysis. This paper will outline the fundamentals of market segmentation and evaluating customer profitability. It will also illustrate how to balance the cost of serving a customer with the revenues derived to produce a {open_quotes}reasonable{close_quotes} profit margin in each market segment. EPRI has developed a software tool specifically designed to assist utility analysts perform this type of work. Other ongoing research in the area of profitability analysis is also described.« less

  3. Socioeconomic and cultural implications of health interventions: the case of smoking in Ethiopia.

    PubMed

    Kitaw, Y

    1986-01-01

    The growth rate of tobacco production and of cigarette smoking is rapidly increasing in developing countries. This article examines smoking as a health problem in Ethiopia. According to the author, Ethiopia is in a favorable position for action in this area because smoking is not yet extensive (restricted largely to urban areas) and the Government is committed to preventing a smoking epidemic. However, tobacco plays an important and growing role in Ethiopia's economy. Commercial production tobacco, which is a state monopoly, accounted for 5% of the total industrial gross value of production in 1977 and over 1% of the total number of employees in industry. Of total government revenues in 1977, 1.6% was from tobacco. Household expenditure on tobacco was 1.5-2.9% in 1975, compared with 1.8-3% for medical care. The smoking habit is extensively promoted through advertising. Given the general problems of poverty and unemployment in Ethiopia, it seems unreasonable to press for changes that would entail a loss of government revenues and create unemployment. An alternative solution to this problem is to stimulate self-reliance in the environment of the working people. Smoking must be made into a politicl issue at both the national and international level. On the national level, health workers would have to continue spreading knowledge on the harmful effects of smoking, study and disseminate better ways to prevent smoking, and lobby for better legislation on the issue. The international level is particularly significant, not only because tobacco interests are transnational, but because the success of an antismoking campaign is related to the struggle for a New Economic order. Such an approach could provide the economic basic for effective action to reduce tobacco production and consumption.

  4. Leveraging existing technology to boost revenue cycle performance.

    PubMed

    Wagner, Karen

    2012-09-01

    Revenue cycle leaders can reduce the frequency or level of technology investment needed while maintaining strong service and payment accuracy by looking at four areas of opportunity: Applying output from existing technology in new ways Seeking new functionality from existing systems. Linking with external systems to provide greater capabilities. Supplementing limitations of existing technology with outside expertise.

  5. The National Practice Benchmark for oncology, 2014 report on 2013 data.

    PubMed

    Towle, Elaine L; Barr, Thomas R; Senese, James L

    2014-11-01

    The National Practice Benchmark (NPB) is a unique tool to measure oncology practices against others across the country in a way that allows meaningful comparisons despite differences in practice size or setting. In today's economic environment every oncology practice, regardless of business structure or affiliation, should be able to produce, monitor, and benchmark basic metrics to meet current business pressures for increased efficiency and efficacy of care. Although we recognize that the NPB survey results do not capture the experience of all oncology practices, practices that can and do participate demonstrate exceptional managerial capability, and this year those practices are recognized for their participation. In this report, we continue to emphasize the methodology introduced last year in which we reported medical revenue net of the cost of the drugs as net medical revenue for the hematology/oncology product line. The effect of this is to capture only the gross margin attributable to drugs as revenue. New this year, we introduce six measures of clinical data density and expand the radiation oncology benchmarks. Copyright © 2014 by American Society of Clinical Oncology.

  6. Improving perioperative performance: the use of operations management and the electronic health record.

    PubMed

    Foglia, Robert P; Alder, Adam C; Ruiz, Gardito

    2013-01-01

    Perioperative services require the orchestration of multiple staff, space and equipment. Our aim was to identify whether the implementation of operations management and an electronic health record (EHR) improved perioperative performance. We compared 2006, pre operations management and EHR implementation, to 2010, post implementation. Operations management consisted of: communication to staff of perioperative vision and metrics, obtaining credible data and analysis, and the implementation of performance improvement processes. The EHR allows: identification of delays and the accountable service or person, collection and collation of data for analysis in multiple venues, including operational, financial, and quality. Metrics assessed included: operative cases, first case on time starts; reason for delay, and operating revenue. In 2006, 19,148 operations were performed (13,545 in the Main Operating Room (OR) area, and 5603, at satellite locations); first case on time starts were 12%; reasons for first case delay were not identifiable; and operating revenue was $115.8M overall, with $78.1M in the Main OR area. In 2010, cases increased to 25,856 (+35%); Main OR area increased to 13,986 (+3%); first case on time starts improved to 46%; operations outside the Main OR area increased to 11,870 (112%); case delays were ascribed to nurses 7%, anesthesiologists 22%, surgeons 33%, and other (patient, hospital) 38%. Five surgeons (7%) accounted for 29% of surgical delays and 4 anesthesiologists (8%) for 45% of anesthesiology delays; operating revenue increased to $177.3M (+53%) overall, and in the Main OR area rose to $101.5M (+30%). The use of operations management and EHR resulted in improved processes, credible data, promptly sharing the metrics, and pinpointing individual provider performance. Implementation of these strategies allowed us to shift cases between facilities, reallocate OR blocks, increase first case on time starts four fold and operative cases by 35%, and these changes were associated with a 53% increase in operating revenue. The fact that revenue increase was greater than case volume (53% vs. 35%) speaks for improved performance. Copyright © 2013 Elsevier Inc. All rights reserved.

  7. Improving pharmacy revenue integrity.

    PubMed

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

    2013-09-01

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

  8. 30 CFR 219.415 - How will bonus and royalty credits affect revenues allocated to Gulf producing States?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... revenues allocated to Gulf producing States? 219.415 Section 219.415 Mineral Resources MINERALS MANAGEMENT... allocated to Gulf producing States? If bonus and royalty credits issued under Section 104(c) of the Gulf of Mexico Energy Security Act are used to pay bonuses or royalties on leases in the 181 Area located in the...

  9. Ship emissions inventory, social cost and eco-efficiency in Shanghai Yangshan port

    NASA Astrophysics Data System (ADS)

    Song, Su

    2014-01-01

    This study estimated both the in-port ship emissions inventory (CO2, CH4, N2O, PM10, PM2.5, NOx, SOx, CO, and HC) and the emission associated social cost in Yangshan port of Shanghai. A sophisticated activity-based methodology, supported by the ship-by-ship and real-time data from the modern automatic identification system (AIS), was introduced to obtain accurate estimates of ship emissions. The detailed spatial and temporal emission inventories can be used as input for air quality dispersion modeling in the port and vicinities. The social cost of the emission impact on the Yangshan port coastal regions was then assessed based on the emissions inventories. The social cost covers the impact on human health, the environment, and the climate of the coastal community. Finally, the ship emissions was combined with port's basic operation profiles, i.e. container throughput, ship calls, and port revenue, in an attempt to assess the port's “eco-efficiency”, which indicates the port performance with social-economic and environmental concerns. This study filled the gap of previous studies by providing the AIS-supported activity-based emission inventory to facilitate the social cost-benefit analysis for the emission abatement policies. The result shows that i) the amount of in-port ship emissions of CO2, CH4, N2O, PM10, PM2.5, NOx, SOx, CO, and HC in Yangshan port area was 578,444 tons, 10 tons, 33 tons, 1078 tons (PM10, inducing PM2.5), 859 tons (PM2.5 only), 10,758 tons, 5623 tons, 1136 tons, and 519 tons, respectively, with ii) a total social cost of 287 million; iii) the values of the three parameters of the port eco-efficiency performance were 36,528 per 1,000 TEU throughput, 43,993 per ship call, and 44 million per billion US$ port revenue (4.4% of port revenue), respectively in 2009.

  10. Interact with your CPA!

    PubMed

    Miller, Rita J

    2014-01-01

    Communication between physicians and their financial advisors is critical. Often, physicians are reluctant to discuss financial matters, but in today's environment, communication is important. Practice management, revenue generation, and personal taxes are areas that require year-long interaction between the parties. Practice management is an area where the CPA can assist with suggestions of best practices. Revenue generation is maximized by a physician who knows and understands his or her office. Personal taxes are important, not only on April 15! How can a physician work with a CPA in terms they both understand? A few guidelines will enable a smooth communication process.

  11. Leveraging strategic planning for improved financial performance.

    PubMed

    Zuckerman, A

    2000-12-01

    Healthcare providers increasingly are relying on strategic planning to guide the allocation of capital and other resources. Strategic planning helps identify and prioritize opportunities for financial improvement, particularly revenue-generating initiatives, which offer the greatest opportunity for significant long-term benefits. New revenue usually can be generated in one of five ways: increase market share, expand service area, fill gaps in the continuum of services, develop niche services where needed in the service area, and repackage existing services to address specific market segments. Once a strategic plan is implemented, it should be reviewed periodically and modified as necessary.

  12. Implement the medical group revenue function. Create competitive advantage.

    PubMed

    Colucci, C

    1998-01-01

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

  13. Accounting for enforcement costs in the spatial allocation of marine zones.

    PubMed

    Davis, Katrina; Kragt, Marit; Gelcich, Stefan; Schilizzi, Steven; Pannell, David

    2015-02-01

    Marine fish stocks are in many cases extracted above sustainable levels, but they may be protected through restricted-use zoning systems. The effectiveness of these systems typically depends on support from coastal fishing communities. High management costs including those of enforcement may, however, deter fishers from supporting marine management. We incorporated enforcement costs into a spatial optimization model that identified how conservation targets can be met while maximizing fishers' revenue. Our model identified the optimal allocation of the study area among different zones: no-take, territorial user rights for fisheries (TURFs), or open access. The analysis demonstrated that enforcing no-take and TURF zones incurs a cost, but results in higher species abundance by preventing poaching and overfishing. We analyzed how different enforcement scenarios affected fishers' revenue. Fisher revenue was approximately 50% higher when territorial user rights were enforced than when they were not. The model preferentially allocated area to the enforced-TURF zone over other zones, demonstrating that the financial benefits of enforcement (derived from higher species abundance) exceeded the costs. These findings were robust to increases in enforcement costs but sensitive to changes in species' market price. We also found that revenue under the existing zoning regime in the study area was 13-30% lower than under an optimal solution. Our results highlight the importance of accounting for both the benefits and costs of enforcement in marine conservation, particularly when incurred by fishers. © 2014 Society for Conservation Biology.

  14. Implementation of patient charges at primary care facilities in Kenya: implications of low adherence to user fee policy for users and facility revenue

    PubMed Central

    Opwora, Antony; Waweru, Evelyn; Toda, Mitsuru; Noor, Abdisalan; Edwards, Tansy; Fegan, Greg; Molyneux, Sassy; Goodman, Catherine

    2015-01-01

    With user fees now seen as a major hindrance to universal health coverage, many countries have introduced fee reduction or elimination policies, but there is growing evidence that adherence to reduced fees is often highly imperfect. In 2004, Kenya adopted a reduced and uniform user fee policy providing fee exemptions to many groups. We present data on user fee implementation, revenue and expenditure from a nationally representative survey of Kenyan primary health facilities. Data were collected from 248 randomly selected public health centres and dispensaries in 2010, comprising an interview with the health worker in charge, exit interviews with curative outpatients, and a financial record review. Adherence to user fee policy was assessed for eight tracer conditions based on health worker reports, and patients were asked about actual amounts paid. No facilities adhered fully to the user fee policy across all eight tracers, with adherence ranging from 62.2% for an adult with tuberculosis to 4.2% for an adult with malaria. Three quarters of exit interviewees had paid some fees, with a median payment of US dollars (USD) 0.39, and a quarter of interviewees were required to purchase additional medical supplies at a later stage from a private drug retailer. No consistent pattern of association was identified between facility characteristics and policy adherence. User fee revenues accounted for almost all facility cash income, with average revenue of USD 683 per facility per year. Fee revenue was mainly used to cover support staff, non-drug supplies and travel allowances. Adherence to user fee policy was very low, leading to concerns about the impact on access and the financial burden on households. However, the potential to ensure adherence was constrained by the facilities’ need for revenue to cover basic operating costs, highlighting the need for alternative funding strategies for peripheral health facilities. PMID:24837638

  15. Costs and financing of improvements in the quality of maternal health services through the Bamako Initiative in Nigeria.

    PubMed

    Ogunbekun, I; Adeyi, O; Wouters, A; Morrow, R H

    1996-12-01

    This paper reports on a study to assess the quality of maternal health care in public health facilities in Nigeria and to identify the resource implications of making the necessary quality improvements. Drawing upon unifying themes from quality assurance, basic microeconomics and the Bamako Initiative, locally defined norms were used to estimate resource requirements for improving the quality of maternal health care. Wide gaps existed between what is required (the norm) and what was available in terms of fixed and variable resources required for the delivery of maternal health services in public facilities implementing the Bamako Initiative in the Local Government Areas studied. Given such constraints, it was highly unlikely that technically acceptable standards of care could be met without additional resource inputs to meet the norm. This is part of the cost of doing business and merits serious policy dialogue. Revenue generation from health services was poor and appeared to be more related to inadequate supply of essential drugs and consumables than to the use of uneconomic fee scales. It is likely that user fees will be necessary to supplement scarce government budgets, especially to fund the most critical variable inputs associated with quality improvements. However, any user fee system, especially one that raises fees to patients, will have to be accompanied by immediate and visible quality improvements. Without such quality improvements, cost recovery will result in even lower utilization and attempts to generate new revenues are unlikely to succeed.

  16. Unionization and Monetary Compensation at America's Access Institutions: Assessing the Impact of Frames That Do or Do Not Consider Geography

    ERIC Educational Resources Information Center

    Shedd, Louis; Katsinas, Stephen; Bray, Nathaniel

    2018-01-01

    This article categorizes institutions under both the 2015 Carnegie Basic Classification system and the mission-driven classification system, and further analyzes both by the presence of a collective bargaining agreement. The goal of this article was to use the presentation of data on revenue, employment numbers, salary outlays, and the presence or…

  17. United States Air Force Agency Financial Report 2014

    DTIC Science & Technology

    2014-01-01

    basic sciences and 45 semester hours in humanities and social sciences . This 90 semester hour total comprises 60 percent of the total academic...Test and Evaluation Support $723 F-35 $628 Defense Research Sciences $373 GPS III-Operational Control Segment $373 Long Range Strike Bomber $359...Development, Test & Evaluation Family Housing & Military Construction (Less: Earned Revenue) Net Cost before Losses/ (Gains) from Actuarial Assumption

  18. Community Schooling and State Control: A Dilemma in the Innovation and Reform of Botswana's Basic Education System.

    ERIC Educational Resources Information Center

    Tshireletso, Lucky

    This paper examines the Botswana government's objectives and implementation strategies in the development of community secondary schools. With a population of 1.5 million and an annual growth rate of 3.5 percent, Botswana is one of the fastest growing countries in the world. Recent dramatic economic growth, largely due to diamond revenues, has not…

  19. Costs, yields, and revenues associated with thinning and clearcutting 60-year-old cherry-maple stands

    Treesearch

    Gary W. Miller; Raymond L. Sarles; Raymond L. Sarles

    1986-01-01

    Logging costs, product yields, and harvest revenues were determined for three thinning treatments (75, 60, and 45 percent residual stocking) and clearcutting in 60-year-old cherry-maple stands. The study area was logged by a three-man crew using chain saws and a wheeled skidder. Time study and yield data indicated that production rates and costs were similar among the...

  20. Avoidable Technical and Clinical Denial Write-Off Management in Hospitals, Physician Offices, and Clinics.

    PubMed

    Terra, Sandra Marlene; Byrne, Amanda

    2016-01-01

    This article reviews the various types of technical and clinical denials that are usually "written off" and proposes strategies to prevent this loss. For purposes of this writing, avoidable technical and clinical denial write-offs are defined as revenue lost from "first-pass" denials rejections. For example, a procedure that requires an authorization is performed without having had an authorization obtained. After appeals and attempts to recoup the revenue, often unsuccessful, the organization ultimately "writes off" the revenue as not collectable. The question to ask is: Are these claims really not collectable or can actionable steps be taken to conserve these dollars and improve the bottom line? Acute care hospitals, physician offices, and clinics. In today's environment, the need to manage costs is ubiquitous. Cost management is on the priority list of all savvy health care executives, even if margins are healthy, revenue is under pressure, and the magnitude of cost reduction needed is greater than what past efforts have achieved. As hospitals and physician clinics prioritize areas for improvement, reduction in lost revenue-especially avoidable lost revenue-should be at the top of the list. Attentively managing claim denial write-offs will significantly reduce lost revenue. There is significant interface between case management and the revenue cycle. Developing core competencies for reducing clinical and technical denials should be a critical imperative in overall cost management strategy. Case managers are well placed to prevent these unnecessary losses through accurate status determination and clinical documentation review. These clinical professionals can also provide insight into work flow and other processes inherent in the preauthorization process.

  1. 12 CFR Appendix A to Part 563e - Ratings

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., small business, small farm, and consumer loans, if applicable, in its assessment area(s); (B) A... area(s), of loans among individuals of different income levels and businesses (including farms) of... individuals, or businesses (including farms) with gross annual revenues of $1 million or less, consistent with...

  2. Logistics and Sampling Plan for Task 2: 1979-1980 IRS Comparison Study. Quality Control Analysis of Selected Aspects of Programs Administered by the Bureau of Student Financial Assistance.

    ERIC Educational Resources Information Center

    Walker, Gail; Kuchak, JoAnn

    The type, number, and scope of errors on Basic Educational Opportunity Grant (BEOG) program applications were estimated in a replication of a 1976-1977 Internal Revenue Service (IRS) Comparison Study. Information reported on BEOG applicants and IRS income tax returns was compared for various categories of applicants. The study provides information…

  3. COST FUNCTION STUDIES FOR POWER REACTORS

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

    Heestand, J.; Wos, L.T.

    1961-11-01

    A function to evaluate the cost of electricity produced by a nuclear power reactor was developed. The basic equation, revenue = capital charges + profit + operating expenses, was expanded in terms of various cost parameters to enable analysis of multiregion nuclear reactors with uranium and/or plutonium for fuel. A corresponding IBM 704 computer program, which will compute either the price of electricity or the value of plutonium, is presented in detail. (auth)

  4. Analysis of Data Contained in "School District Basic Fiscal Data, 1974-1975" and "New York State Consolidated Data Base, 1974-1975." Revised Edition.

    ERIC Educational Resources Information Center

    Berks, Joel S.; Moskowitz, Jay H.

    A revision of a report introduced as evidence in the school finance case Levittown v. Nyquist, this report analyzes the way educational revenues are raised and distributed in New York State and demonstrates the impact of these methods on educational services. The study was based on 1974-75 official New York State data and utilized analytic…

  5. Acme Landfill Expansion. Appendices.

    DTIC Science & Technology

    1982-01-01

    refuse collectors. These areas were determined by using existing franchise boundaries and projected *spheres of influence" for future expansion of...The cost mitigations used in Table 15 include: an incre-se in average net revenue per ton to $30, franchise fees, Interest free loans, a grant for...Tons per day 32 16 Tons per year-/ 7,700 3,800 REVENUES ($30.00 per ton) $231,000 $114,000 FRANCHISE FEES 70,000 70,00u EXPENSES Annualized Capital

  6. 78 FR 38842 - Definition of a Ski Area

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-28

    ... snow sports. The definition for a ski area in Forest Service regulations at 36 CFR 251.51 implementing... skiing. Accordingly, the Department is amending the definition for a ski area in 36 CFR 251.51 to provide... area in 36 CFR 251.51 that the preponderance of revenue at a ski area derive from activities and...

  7. [Public budget, region and funding in health care: oil revenues and inequalities between municipalities].

    PubMed

    Barros, Delba Machado; de Lima, Luciana Dias

    2015-10-01

    The effects of the allocation of revenues from oil production on socioeconomic development and the funding of public policies have been questioned in the literature. The main objective of this study was to analyze the importance of financial compensation - in the form of royalties and special participation - for public financing of local health services in the Norte Fluminense region of Rio de Janeiro State, namely the state bordering on the offshore area that accounts for more than 70% of the oil produced in Brazil. The methodology involved secondary data analysis of municipal health revenues and expenditures in the 2000s. The results suggest that the variation in oil-derived budget funds were correlated to the significant difference in total health spending in the region's municipalities. However, the execution and distribution of health spending by specialty did not occur proportionally to the variation in the availability of revenues. The heavy dependence on oil revenues suggests greater municipal autonomy in health spending when compared to other municipalities in Brazil. The conclusion drawn is that other criteria for the distribution and use of funds are needed in order to equalize spending and streamline governmental actions in the regional sphere.

  8. Due diligence during the integration of physician groups.

    PubMed

    Ealey, Tom

    2011-12-01

    While contemplating physician group integration, providers should perform due diligence and ask questions in several key areas to ensure successful integrations: Financial--Is the group producing the revenue expected, and is the revenue cycle managed effectively? Statistical--What are the numbers of encounters, procedures, surgeries, and ancillaries? Compliance--Has the group developed and operated a sound compliance program, and has compliance been a priority? Succession--How many physicians are within three to five years of retirement?

  9. Greater Commitment Needed to Solve Continuing Problems at Three Mile Island.

    DTIC Science & Technology

    1981-08-26

    respon- sibility for assuring the reliability of electric bulk power supply throughout the United States. The basic authority for Federal regulation of...and support FERC on ratemaking and cost of service matters, (2) intervene in regulatory cases at botn State and Federal levels on national energy policy...of the GPU operating companies. Through the ratemaking process, State regulators may review a utility’s expenses, set the amount of revenues the

  10. 30 CFR 219.417 - How will MMS disburse qualified OCS revenues to the coastal political subdivisions if, during any...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... in the 181 Area in the Eastern Gulf of Mexico Planning Area? 219.417 Section 219.417 Mineral... Mexico Planning Area? If, during any fiscal year, there are no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico Planning Area, MMS will disburse funds to the coastal political...

  11. The Value of Open Geographical Data - The Danish Case

    NASA Astrophysics Data System (ADS)

    Colding, T. S.; Folner, M.; Krarup, S.; Kongsbak, J.

    2013-12-01

    Good basic data for everyone is part of the common public-sector digitization strategy for 2011 to 2015. The vision is that basic data is to be the high-quality common foundation for public sector administration; efficiently updated at one place, and used by everyone - including the private sector. Open basic data will benefit public-sector efficiency as well as innovation and value creation by Danish society in general. With basic data as a new digital raw material, commercial products can be developed and public information and services can be improved, providing for greater insight and stronger democracy. On the first of January 2013 Denmark released this digital raw material. As a general rule, all basic data is to be made freely available to all public authorities, private businesses and individuals. This makes basic data a common digital resource, which can be exploited freely for commercial as well as non-commercial purposes. A positive business case contributed in convincing Danish politicians to approve the basic data program. Once the initiatives have been fully implemented, the revenues for society are expected to be approx. DKK 800 million annually. Private-sector revenues will be up to DKK half a billion annually, and it is expected that e.g. the real estate, insurance, financial, and telecom sectors, as well as GPS (sat-nav) manufacturers, public companies and entrepreneurs will be among those to benefit hugely from the initiatives. The financial gain for the private sector of open geographical data alone is expected to be approx. 100 million DKK annually. As part of the Basic data program The Danish Geodata Agency (Ministry of the Environment) gave free access to all topographic data, cadastral maps and Digital Elevation Model on Jan. 1st, 2013. The Danish Geodata Agency has decided to measure the effect of the open geographic data in the public sector (efficiency) and in the private sector (growth). The effect will be measured by using reference data (baseline analysis) from 2012. The reference data will cover statistics about who was using which dataset, for what, and what was the value of the use of data. This presentation briefly introduces the process behind open geographical data in Denmark, including a presentation of the positive business case. The presentation focuses on the research design used for measuring the effect of open geographical data in Denmark. Finally, the preliminary responses of open geographical data in the private and the public sector will be presented.

  12. Six Sigma in healthcare delivery.

    PubMed

    Liberatore, Matthew J

    2013-01-01

    The purpose of this paper is to conduct a comprehensive review and assessment of the extant Six Sigma healthcare literature, focusing on: application, process changes initiated and outcomes, including improvements in process metrics, cost and revenue. Data were obtained from an extensive literature search. Healthcare Six Sigma applications were categorized by functional area and department, key process metric, cost savings and revenue generation (if any) and other key implementation characteristics. Several inpatient care areas have seen most applications, including admission, discharge, medication administration, operating room (OR), cardiac and intensive care. About 42.1 percent of the applications have error rate as their driving metric, with the remainder focusing on process time (38 percent) and productivity (18.9 percent). While 67 percent had initial improvement in the key process metric, only 10 percent reported sustained improvement. Only 28 percent reported cost savings and 8 percent offered revenue enhancement. These results do not favorably assess Six Sigma's overall effectiveness and the value it offers healthcare. Results are based on reported applications. Future research can include directly surveying healthcare organizations to provide additional data for assessment. Future application should emphasize obtaining improvements that lead to significant and sustainable value. Healthcare staff can use the results to target promising areas. This article comprehensively assesses Six Sigma healthcare applications and impact.

  13. Implementation of patient charges at primary care facilities in Kenya: implications of low adherence to user fee policy for users and facility revenue.

    PubMed

    Opwora, Antony; Waweru, Evelyn; Toda, Mitsuru; Noor, Abdisalan; Edwards, Tansy; Fegan, Greg; Molyneux, Sassy; Goodman, Catherine

    2015-05-01

    With user fees now seen as a major hindrance to universal health coverage, many countries have introduced fee reduction or elimination policies, but there is growing evidence that adherence to reduced fees is often highly imperfect. In 2004, Kenya adopted a reduced and uniform user fee policy providing fee exemptions to many groups. We present data on user fee implementation, revenue and expenditure from a nationally representative survey of Kenyan primary health facilities. Data were collected from 248 randomly selected public health centres and dispensaries in 2010, comprising an interview with the health worker in charge, exit interviews with curative outpatients, and a financial record review. Adherence to user fee policy was assessed for eight tracer conditions based on health worker reports, and patients were asked about actual amounts paid. No facilities adhered fully to the user fee policy across all eight tracers, with adherence ranging from 62.2% for an adult with tuberculosis to 4.2% for an adult with malaria. Three quarters of exit interviewees had paid some fees, with a median payment of US dollars (USD) 0.39, and a quarter of interviewees were required to purchase additional medical supplies at a later stage from a private drug retailer. No consistent pattern of association was identified between facility characteristics and policy adherence. User fee revenues accounted for almost all facility cash income, with average revenue of USD 683 per facility per year. Fee revenue was mainly used to cover support staff, non-drug supplies and travel allowances. Adherence to user fee policy was very low, leading to concerns about the impact on access and the financial burden on households. However, the potential to ensure adherence was constrained by the facilities' need for revenue to cover basic operating costs, highlighting the need for alternative funding strategies for peripheral health facilities. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine © The Author 2014.

  14. Socio-economic benefits from protected areas in southeastern Australia.

    PubMed

    Heagney, E C; Kovac, M; Fountain, J; Conner, N

    2015-12-01

    International case studies of protected area performance increasingly report that conservation and socio-economic outcomes are interdependent. Effective conservation requires support and cooperation from local governments and communities, which in turn requires that protected areas contribute to the economic well-being of the communities in which they are sited. Despite increasing recognition of their importance, robust studies that document the socio-economic impacts of protected areas are rare, especially in the developed world context. We proposed 3 potential pathways through which protected areas might benefit local communities in the developed world: the improved local housing value, local business stimulus, and increased local funding pathways. We examined these pathways by undertaking a statistical longitudinal analysis of 110 regional and rural communities covering an area of approximately 600,000 km(2) in southeastern Australia. We compared trends in 10 socio-economic indicators describing employment, income, housing, business development and local government revenue from 2000 to 2010. New protected areas acquisitions led to an increased number of new dwelling approvals and associated developer contributions, increased local business numbers, and increased local government revenue from user-pays services and grants. Longer-term effects of established protected areas included increased local council revenue from a variety of sources. Our findings provide support for each of our 3 proposed benefit pathways and contribute new insights into the cycling of benefits from protected areas through the economy over time. The business and legislative models in our study are typical of those operating in many other developed countries; thus, the benefit pathways reported in our study are likely to be generalizable. By identifying and communicating socio-economic benefits from terrestrial protected areas in a developed world context, our findings represent an important step in securing local support and ongoing high-level protection for key components of the world's biodiversity. © 2015 The Authors. Conservation Biology published by Wiley Periodicals, Inc. on behalf of Society for Conservation Biology.

  15. Improving ED efficiency to capture additional revenue.

    PubMed

    Mandavia, Sujal; Samaniego, Loretta

    2016-06-01

    An increase in the number of patients visiting emergency departments (EDs) presents an opportunity for additional revenue if hospitals take four steps to optimize resources: Streamline the patient pathway and reduce the amount of time each patient occupies a bed in the ED. Schedule staff according to the busy and light times for patient arrivals. Perform registration and triage bedside, reducing initial wait times. Create an area for patients to wait for test results so beds can be freed up for new arrivals.

  16. Mismanagement of Oil and Gas Resource Revenues in Africa: Lessons for Ghana’s Budding Oil and Gas Industry

    DTIC Science & Technology

    2013-06-13

    insurgency in the Niger Delta region of Nigeria has direct linkages to the mismanagement of petroleum sector revenues in that country. The insurgency...International 2010, 2011 and 2012a). In the area of governance and public sector management, Nigeria has issues with corruption, which ultimately affects the...Federal Government of Nigeria embarked on a scheme to privatize sectors of petroleum management ostensibly to improve efficiency in the management of

  17. Adaptation to the Dynamic Coastal Areas Affected by the Atchafalaya Basin Outlets: an Historical Geography Analysis South Central Louisiana

    DTIC Science & Technology

    2005-04-01

    revenue in the 1990-1991 season-a $7.3 million increase over the previous year (Louisiana Department of Wildlife and Fisheries 1991). Alligator farms are a...industry. Tax revenue increased dramatically. These monies paid for most of the services related to parish schools, roads and bridges, garbage pick-up...In recent years, wetland recreational pursuits have increased such that recreational camp construction is now the most noticeable cultural change

  18. 75 FR 7539 - Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ...An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.

  19. 30 CFR 219.417 - How will MMS disburse qualified OCS revenues to the coastal political subdivisions if, during any...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... in the 181 Area in the Eastern Gulf of Mexico Planning Area? 219.417 Section 219.417 Mineral... no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico Planning Area? If, during any fiscal year, there are no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico...

  20. 30 CFR 519.417 - How will BOEM calculate the percentage allocation of qualified OCS revenues to the coastal...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... are no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico Planning Area? 519.417... the Eastern Gulf of Mexico Planning Area? If, during any fiscal year, there are no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico Planning Area, BOEM will calculate the percentage...

  1. 30 CFR 519.417 - How will BOEM calculate the percentage allocation of qualified OCS revenues to the coastal...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... are no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico Planning Area? 519.417... the Eastern Gulf of Mexico Planning Area? If, during any fiscal year, there are no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico Planning Area, BOEM will calculate the percentage...

  2. 30 CFR 519.417 - How will BOEM calculate the percentage allocation of qualified OCS revenues to the coastal...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... are no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico Planning Area? 519.417... the Eastern Gulf of Mexico Planning Area? If, during any fiscal year, there are no applicable leased tracts in the 181 Area in the Eastern Gulf of Mexico Planning Area, BOEM will calculate the percentage...

  3. 75 FR 62629 - Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas) AGENCY... the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Area 5 Taxpayer...

  4. 75 FR 47061 - Open Meeting of the Area 5 Taxpayer Advocacy Panel (including the states of Iowa, Kansas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy Panel (including the states of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas) AGENCY... the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Area 5 Taxpayer...

  5. 75 FR 39330 - Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas) AGENCY... Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Area 5 Taxpayer Advocacy Panel...

  6. 75 FR 10864 - Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-09

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas) AGENCY... Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Area 5 Taxpayer Advocacy Panel...

  7. 75 FR 55404 - Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 5 Taxpayer Advocacy Panel (Including the States of Iowa, Kansas, Minnesota, Missouri, Nebraska, Oklahoma, and Texas) AGENCY... the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Area 5 Taxpayer...

  8. Noise Assessment of the Bay Area Rapid Transit System

    DOT National Transportation Integrated Search

    1978-10-01

    The report describes the noise on and near the San Francisco Bay Area Rapid Transit System (BART). BART has approximately 75 miles of two-way revenue track (of which 19.7 miles are in subway) and 34 stations. Noise data is given for specific measurem...

  9. Differences in perceptions of communication, tourism benefits, and management issues in a protected area of rural Kenya.

    PubMed

    Bruyere, Brett L; Beh, Adam W; Lelengula, Geoffrey

    2009-01-01

    With record-breaking tourist visits in Kenya in 2005-2006, communities near the country's renowned protected areas must undertake or revisit planning efforts to conserve and enhance the region's natural, social, and economic resources. This article examines the differences between two stakeholder groups in the Samburu region of central Kenya: (1) protected area leadership and staff; and (2) members of the communities adjacent to the protected areas. Based on the results and analysis of 30 in-depth interviews, the authors identify differences between protected area staff and their community members regarding perceptions about communication between the two groups, and the economic benefits of tourism. The different stakeholders agreed, however, about challenges related to equitable distribution of tourism-based employment and revenue. The results indicate a need to reach consensus about what constitutes sufficient communication between national reserves and their community, and to what extent tourism-related revenue and employment should be distributed within the region. A discussion of the potential role of indicators and standards to make such decisions is presented.

  10. Differences in Perceptions of Communication, Tourism Benefits, and Management Issues in a Protected Area of Rural Kenya

    NASA Astrophysics Data System (ADS)

    Bruyere, Brett L.; Beh, Adam W.; Lelengula, Geoffrey

    2009-01-01

    With record-breaking tourist visits in Kenya in 2005-2006, communities near the country’s renowned protected areas must undertake or revisit planning efforts to conserve and enhance the region’s natural, social, and economic resources. This article examines the differences between two stakeholder groups in the Samburu region of central Kenya: (1) protected area leadership and staff; and (2) members of the communities adjacent to the protected areas. Based on the results and analysis of 30 in-depth interviews, the authors identify differences between protected area staff and their community members regarding perceptions about communication between the two groups, and the economic benefits of tourism. The different stakeholders agreed, however, about challenges related to equitable distribution of tourism-based employment and revenue. The results indicate a need to reach consensus about what constitutes sufficient communication between national reserves and their community, and to what extent tourism-related revenue and employment should be distributed within the region. A discussion of the potential role of indicators and standards to make such decisions is presented.

  11. The Scatter Search Based Algorithm to Revenue Management Problem in Broadcasting Companies

    NASA Astrophysics Data System (ADS)

    Pishdad, Arezoo; Sharifyazdi, Mehdi; Karimpour, Reza

    2009-09-01

    The problem under question in this paper which is faced by broadcasting companies is how to benefit from a limited advertising space. This problem is due to the stochastic behavior of customers (advertiser) in different fare classes. To address this issue we propose a mathematical constrained nonlinear multi period model which incorporates cancellation and overbooking. The objective function is to maximize the total expected revenue and our numerical method performs it by determining the sales limits for each class of customer to present the revenue management control policy. Scheduling the advertising spots in breaks is another area of concern and we consider it as a constraint in our model. In this paper an algorithm based on Scatter search is developed to acquire a good feasible solution. This method uses simulation over customer arrival and in a continuous finite time horizon [0, T]. Several sensitivity analyses are conducted in computational result for depicting the effectiveness of proposed method. It also provides insight into better results of considering revenue management (control policy) compared to "no sales limit" policy in which sooner demand will served first.

  12. The economic impact of climate change on Kenyan crop agriculture: A Ricardian approach

    NASA Astrophysics Data System (ADS)

    Kabubo-Mariara, Jane; Karanja, Fredrick K.

    2007-06-01

    This paper measures the economic impact of climate on crops in Kenya. We use cross-sectional data on climate, hydrological, soil and household level data for a sample of 816 households. We estimate a seasonal Ricardian model to assess the impact of climate on net crop revenue per acre. The results show that climate affects crop productivity. There is a non-linear relationship between temperature and revenue on one hand and between precipitation and revenue on the other. Estimated marginal impacts suggest that global warming is harmful for crop productivity. Predictions from global circulation models confirm that global warming will have a substantial impact on net crop revenue in Kenya. The results also show that the temperature component of global warming is much more important than precipitation. Findings call for monitoring of climate change and dissemination of information to farmers to encourage adaptations to climate change. Improved management and conservation of available water resources, water harvesting and recycling of wastewater could generate water for irrigation purposes especially in the arid and semi-arid areas.

  13. Ascending in healthcare. Roman Catholic Ascension Health has made a Fortune 500 name for itself with business acumen, risk-taking and efficiency.

    PubMed

    Evans, Melanie

    2007-05-14

    In less than a decade, Ascension Health has risen to the top tier of U.S. healthcare systems, with operating revenue that bests household names like Google and Amazon.com. Helping lead the system's meteoric rise is CEO Anthony Tersigni, left. "We are a ministry. We're not a business. We do business practices for one basic reason: We have bondholders who are counting on us to repay the bonds."

  14. 12 CFR Appendix A to Part 228 - Ratings

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... number and amount of home mortgage, small business, small farm, and consumer loans, if applicable, in its..., particularly in its assessment area(s), of loans among individuals of different income levels and businesses... individuals, or businesses (including farms) with gross annual revenues of $1 million or less, consistent with...

  15. 12 CFR Appendix A to Part 345 - Ratings

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... number and amount of home mortgage, small business, small farm, and consumer loans, if applicable, in its..., particularly in its assessment area(s), of loans among individuals of different income levels and businesses... individuals, or businesses (including farms) with gross annual revenues of $1 million or less, consistent with...

  16. 12 CFR Appendix A to Part 25 - Ratings

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... number and amount of home mortgage, small business, small farm, and consumer loans, if applicable, in its..., particularly in its assessment area(s), of loans among individuals of different income levels and businesses... individuals, or businesses (including farms) with gross annual revenues of $1 million or less, consistent with...

  17. 30 CFR 206.358 - What are byproduct transportation allowances?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... MINERALS REVENUE MANAGEMENT PRODUCT VALUATION Geothermal Resources § 206.358 What are byproduct..., or participating area to a sales point or point of delivery that is off the lease, unit, or... lease, unit, or participating area and, if applicable, from the recovery facility to a sales point or...

  18. Generalized networking engineering: optimal pricing and routing in multiservice networks

    NASA Astrophysics Data System (ADS)

    Mitra, Debasis; Wang, Qiong

    2002-07-01

    One of the functions of network engineering is to allocate resources optimally to forecasted demand. We generalize the mechanism by incorporating price-demand relationships into the problem formulation, and optimizing pricing and routing jointly to maximize total revenue. We consider a network, with fixed topology and link bandwidths, that offers multiple services, such as voice and data, each having characteristic price elasticity of demand, and quality of service and policy requirements on routing. Prices, which depend on service type and origin-destination, determine demands, that are routed, subject to their constraints, so as to maximize revenue. We study the basic properties of the optimal solution and prove that link shadow costs provide the basis for both optimal prices and optimal routing policies. We investigate the impact of input parameters, such as link capacities and price elasticities, on prices, demand growth, and routing policies. Asymptotic analyses, in which network bandwidth is scaled to grow, give results that are noteworthy for their qualitative insights. Several numerical examples illustrate the analyses.

  19. Provision of Personal Healthcare Services by Local Health Departments: 2008-2013.

    PubMed

    Luo, Huabin; Sotnikov, Sergey; Winterbauer, Nancy

    2015-09-01

    The scope of local health department (LHD) involvement in providing personal healthcare services versus population-based services has been debated for decades. A 2012 IOM report suggests that LHDs should gradually withdraw from providing personal healthcare services. The purpose of this study is to assess the level of LHD involvement in provision of personal healthcare services during 2008-2013 and examine the association between provision of personal healthcare services and per capita public health expenditures. Data are from the 2013 survey of LHDs and Area Health Resource Files. The number, ratio, and share of revenue from personal healthcare services were estimated. Both linear and panel fixed effects models were used to examine the association between provision of personal healthcare services and per capita public health expenditures. Data were analyzed in 2014. The mean number of personal healthcare services provided by LHDs did not change significantly in 2008-2013. Overall, personal services constituted 28% of total service items. The share of revenue from personal services increased from 16.8% in 2008 to 20.3% in 2013. Results from the fixed effect panel models show a positive association between personal healthcare services' share of revenue and per capita expenditures (b=0.57, p<0.001). A lower share of revenue from personal healthcare services is associated with lower per capita expenditures. LHDs, especially those serving <25,000 people, are highly dependent on personal healthcare revenue to sustain per capita expenditures. LHDs may need to consider strategies to replace lost revenue from discontinuing provision of personal healthcare services. Copyright © 2015 American Journal of Preventive Medicine. All rights reserved.

  20. The business of pediatric hospital medicine.

    PubMed

    Percelay, Jack M; Zipes, David G

    2014-07-01

    Pediatric hospital medicine (PHM) programs are mission driven, not margin driven. Very rarely do professional fee revenues exceed physician billing collections. In general, inpatient hospital care codes reimburse less than procedures, payer mix is poor, and pediatric inpatient care is inherently time-consuming. Using traditional accounting principles, almost all PHM programs will have a negative bottom line in the narrow sense of program costs and revenues generated. However, well-run PHM programs contribute positively to the bottom line of the system as a whole through the value-added services hospitalists provide and hospitalists' ability to improve overall system efficiency and productivity. This article provides an overview of the business of hospital medicine with emphasis on the basics of designing and maintaining a program that attends carefully to physician staffing (the major cost component of a program) and physician charges (the major revenue component of the program). Outside of these traditional calculations, resource stewardship is discussed as a way to reduce hospital costs in a capitated or diagnosis-related group reimbursement model and further improve profit-or at least limit losses. Shortening length of stay creates bed capacity for a program already running at capacity. The article concludes with a discussion of how hospitalists add value to the system by making other providers and other parts of the hospital more efficient and productive. Copyright 2014, SLACK Incorporated.

  1. Estimation of risk management effects on revenue and purchased feed costs on US dairy farms.

    PubMed

    Hadrich, Joleen C; Johnson, Kamina K

    2015-09-01

    Variations in milk and feed prices directly affect dairy farm risk management decisions. This research used data from the 2010 US Department of Agriculture-Agricultural Resource Management Surveys phase III dairy survey to examine how risk management tools affected revenues and expenses across US dairy farms. The survey was sent to 26 states and collected information on costs and returns to individual dairy farms. This research used the information from milk sales, crops sales, feed expenses, and farm and operator characteristics, as well as the use of risk management tools. Matching methodology was used to evaluate the effect of 5 independent risk management tools on revenues and expenses: selling milk to a cooperative, using a commodity contract to sell grain, feeding homegrown forage at a basic and intensive level, and use of a nutritionist. Results showed that dairy farms located in the Midwest and East benefit from selling milk to a cooperative and using commodity contracts to sell grain. Across the United States, using a nutritionist increased total feed costs, whereas a feeding program that included more than 65% homegrown forages decreased total feed costs. Results point to benefits from educational programming on risk management tools that are region specific rather than a broad generalization to all US dairy farmers. Copyright © 2015 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

  2. The maximum economic depth of groundwater abstraction for irrigation

    NASA Astrophysics Data System (ADS)

    Bierkens, M. F.; Van Beek, L. P.; de Graaf, I. E. M.; Gleeson, T. P.

    2017-12-01

    Over recent decades, groundwater has become increasingly important for agriculture. Irrigation accounts for 40% of the global food production and its importance is expected to grow further in the near future. Already, about 70% of the globally abstracted water is used for irrigation, and nearly half of that is pumped groundwater. In many irrigated areas where groundwater is the primary source of irrigation water, groundwater abstraction is larger than recharge and we see massive groundwater head decline in these areas. An important question then is: to what maximum depth can groundwater be pumped for it to be still economically recoverable? The objective of this study is therefore to create a global map of the maximum depth of economically recoverable groundwater when used for irrigation. The maximum economic depth is the maximum depth at which revenues are still larger than pumping costs or the maximum depth at which initial investments become too large compared to yearly revenues. To this end we set up a simple economic model where costs of well drilling and the energy costs of pumping, which are a function of well depth and static head depth respectively, are compared with the revenues obtained for the irrigated crops. Parameters for the cost sub-model are obtained from several US-based studies and applied to other countries based on GDP/capita as an index of labour costs. The revenue sub-model is based on gross irrigation water demand calculated with a global hydrological and water resources model, areal coverage of crop types from MIRCA2000 and FAO-based statistics on crop yield and market price. We applied our method to irrigated areas in the world overlying productive aquifers. Estimated maximum economic depths range between 50 and 500 m. Most important factors explaining the maximum economic depth are the dominant crop type in the area and whether or not initial investments in well infrastructure are limiting. In subsequent research, our estimates of maximum economic depth will be combined with estimates of groundwater depth and storage coefficients to estimate economically attainable groundwater volumes worldwide.

  3. Intended and unintended consequences of China's zero markup drug policy.

    PubMed

    Yi, Hongmei; Miller, Grant; Zhang, Linxiu; Li, Shaoping; Rozelle, Scott

    2015-08-01

    Since economic liberalization in the late 1970s, China's health care providers have grown heavily reliant on revenue from drugs, which they both prescribe and sell. To curb abuse and to promote the availability, safety, and appropriate use of essential drugs, China introduced its national essential drug list in 2009 and implemented a zero markup policy designed to decouple provider compensation from drug prescription and sales. We collected and analyzed representative data from China's township health centers and their catchment-area populations both before and after the reform. We found large reductions in drug revenue, as intended by policy makers. However, we also found a doubling of inpatient care that appeared to be driven by supply, instead of demand. Thus, the reform had an important unintended consequence: China's health care providers have sought new, potentially inappropriate, forms of revenue. Project HOPE—The People-to-People Health Foundation, Inc.

  4. Minimizing Public Costs of Residential Growth. Coping With Growth.

    ERIC Educational Resources Information Center

    Weber, Bruce; Beck, Richard

    Rapid residential growth in rural areas or on the fringes of urban areas brings both costs and benefits. Seven factors determine whether new homes and subdivisions generate more revenues than expenditures. Local governments can substantially influence four of these seven factors in order to reduce the public costs of residential growth. Less…

  5. 30 CFR 285.542 - What makes a State eligible for payment of revenues?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... OFFSHORE RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF Payments and... located within 15 miles of the announced geographic center of the project area of a qualified project. A... from the announced geographic center of the qualified project area. This is the case even if the...

  6. Forest plunder in Southeast Asia: an environmental security nexus in Burma and Cambodia.

    PubMed

    Talbott, K; Brown, M

    1998-01-01

    This article discusses the cycle of conversion, consumption, and corruption that undermines the environment and civil society in Cambodia and Burma (Myanmar). In these countries, forests are declining in patterns similar to other Southeast Asian deforestation. Illegal logging, prostitution, and heroin trafficking constitute the bulk of Cambodia's shadow economy. Revenues are used to provide financial support for political causes and build the private wealth of the elite. Major political and guerilla groups and the Cambodian military have been major beneficiaries of logging revenue, supported private sector forestry in many military zones, and facilitated logging and trade. About 40% of land goes to forest concessions granted to Southeast Asian companies, and revenues bypass the regular state budget. In Burma, the cease fire agreements in the early 1990s, led to remote border area forests being opened up to large, nonsustainable commercial timber mining. Land was divided into ethnic and government controlled areas. Timber profits were funneled into a business owned by members of the new ruling force, the SLORC, and used to launder drug exports and profits. Trading partners include Thailand, and most recently, China. It is speculated that deforested areas are replanted with opium poppies, and trade routes carry timber and heroin. The unregulated logging industry and the lack of financial accounting of the timber trade undermine the structures of civil society and good governance. Forest policies appear progressive but are in reality unenforced. Politics and agreements in both countries are closely tied to deforestation issues.

  7. Cocoa based agroforestry: An economic perspective in resource scarcity conflict era

    NASA Astrophysics Data System (ADS)

    Jumiyati, S.; Arsyad, M.; Rajindra; Pulubuhu, D. A. T.; Hadid, A.

    2018-05-01

    Agricultural development towards food self-sufficiency based on increasing production alone has caused the occurrence of environmental disasters that are the impact of the exploitation of natural resources resulting in the scarcity of resources. This paper describes the optimization of land area, revenue, cost (production inputs), income and use of production input based on economic and ecological aspects. In order to sustainability farming by integrating environmental and economic consideration can be made through farmers’ decision making with the goal of optimizing revenue based on cost optimization through cocoa based agroforestry model in order to cope with a resource conflict resolution.

  8. Cost containment: the Middle East. Saudi Arabia.

    PubMed

    Chang, R W

    1994-08-01

    The 1970s and early 1980s saw the phenomenal growth and development of healthcare services in Saudi Arabia. This growth was unique in that it took place in a country that lacked basic infrastructure and trained personnel, but had recently acquired great wealth. Developments that took hundreds of years to occur in other countries took only 20 yrs to attain in Saudi Arabia. This growth posed unique challenges and required novel solutions. Recently, the country has had to cope with a drastic decrease in oil revenue, as well as cutbacks in healthcare funding. Now that the basic foundations of a national healthcare service have been constructed, it remains to be seen whether gains can be consolidated and steady progress made as more and more Saudi nationals take over and run their own public and private healthcare services.

  9. Autonomous long-range open area fire detection and reporting

    NASA Astrophysics Data System (ADS)

    Engelhaupt, Darell E.; Reardon, Patrick J.; Blackwell, Lisa; Warden, Lance; Ramsey, Brian D.

    2005-03-01

    Approximately 5 billion dollars in US revenue was lost in 2003 due to open area fires. In addition many lives are lost annually. Early detection of open area fires is typically performed by manned observatories, random reporting and aerial surveillance. Optical IR flame detectors have been developed previously. They typically have experienced high false alarms and low flame detection sensitivity due to interference from solar and other causes. Recently a combination of IR detectors has been used in a two or three color mode to reduce false alarms from solar, or background sources. A combination of ultra-violet C (UVC) and near infra-red (NIR) detectors has also been developed recently for flame discrimination. Relatively solar-blind basic detectors are now available but typically detect at only a few tens of meters at ~ 1 square meter fuel flame. We quantify the range and solar issues for IR and visible detectors and qualitatively define UV sensor requirements in terms of the mode of operation, collection area issues and flame signal output by combustion photochemistry. We describe innovative flame signal collection optics for multiple wavelengths using UV and IR as low false alarm detection of open area fires at long range (8-10 km/m2) in daylight (or darkness). A circular array detector and UV-IR reflective and refractive devices including cylindrical or toroidal lens elements for the IR are described. The dispersion in a refractive cylindrical IR lens characterizes the fire and allows a stationary line or circle generator to locate the direction and different flame IR "colors" from a wide FOV. The line generator will produce spots along the line corresponding to the fire which can be discriminated with a linear detector. We demonstrate prototype autonomous sensors with RF digital reporting from various sites.

  10. Revenues for Education in Metropolitan Areas. Chapter VI, Metropolitanism: Its Challenge to Education, 1968. Sixty-seventh Yearbook, Part I.

    ERIC Educational Resources Information Center

    Alkin, Marvin C.

    For local school districts to provide equal educational opportunities throughout a metropolitan area, a school organization plan should distribute populations among districts in such a manner as to maximize the aggregate expressed demand for educational services and to provide relatively equal financial support. Consolidation of contiguous…

  11. Milwaukee Area Technical College's Fiscal Condition: Growing Demand, Shrinking Resources. An Independent Third-Party Analysis

    ERIC Educational Resources Information Center

    Day, Douglass; Allen, Vanessa; Henken, Rob

    2010-01-01

    The Milwaukee Area Technical College (MATC) is one of the largest local taxpayer-funded entities in southeastern Wisconsin, ranking fourth in assets and budget behind Milwaukee County, the Milwaukee Public Schools, and the City of Milwaukee. The college's fiscal operations are complex and draw on multiple revenue sources, including nearly $150…

  12. Accounting for Special Revenue Sharing Grants. A Human Resource Management Course Monograph. No. 2 in a Series.

    ERIC Educational Resources Information Center

    Gunn, Sanford C.

    A training course to introduce students to the problems and accounting methods for Comprehensive Employment and Training Act (CETA) programs should consider four major areas. Within these areas certain objectives should be met: (1) to acquire background knowledge on manpower programs and typical fund accounting procedures, (2) to understand the…

  13. Planting structure adjustment and food security in major food production district: A case study on 10 main food production counties in Gansu Province, China

    NASA Astrophysics Data System (ADS)

    Wang, S. J.; Yang, C. L.; Zhou, L. Y.

    2017-07-01

    This paper made an empirical study on planting structure adjustment and food security, in which main data and information came from the questionnaires of 10 main food-production counties in Gansu Province, China. The investigation results showed that: 1) During 1995 and 2014, the cultivated land area per household dropped by 2.40%, in which food crop area declined by 3.16%, yet cash crop area increased by 129% in the survey area. In the same period, the revenue per household increased by 162.99%, while food income from the revenue only increased by 17.42%; 2) In Hexi and Longzhong districts, mean wheat crop area per household shows a downtrend, while cash crop area increased significantly in the past 20 years. Especially, the household food output and income did not appear a simultaneous increase trend. In Longdong district, the household food output and income showed a simultaneous uptrend, and household income came mainly from miscellaneous grain (e.g. sorghum, bean, buckwheat, etc.); 3) In order to pursue higher economic efficiency of cultivated land, the farmers were forced to adjust planting structure and develop characteristics industries, profitable agriculture and cash crop with comparative advantage, which resulted in few food stock and impacted seriously on regional food security.

  14. Tourism and the conservation of critically endangered frogs.

    PubMed

    Morrison, Clare; Simpkins, Clay; Castley, J Guy; Buckley, Ralf C

    2012-01-01

    Protected areas are critical for the conservation of many threatened species. Despite this, many protected areas are acutely underfunded, which reduces their effectiveness significantly. Tourism is one mechanism to promote and fund conservation in protected areas, but there are few studies analyzing its tangible conservation outcomes for threatened species. This study uses the 415 IUCN critically endangered frog species to evaluate the contribution of protected area tourism revenue to conservation. Contributions were calculated for each species as the proportion of geographic range inside protected areas multiplied by the proportion of protected area revenues derived from tourism. Geographic ranges were determined from IUCN Extent of Occurrence maps. Almost 60% (239) of critically endangered frog species occur in protected areas. Higher proportions of total range are protected in Nearctic, Australasian and Afrotopical regions. Tourism contributions to protected area budgets ranged from 5-100%. These financial contributions are highest for developing countries in the Afrotropical, Indomalayan and Neotropical regions. Data for both geographic range and budget are available for 201 critically endangered frog species with proportional contributions from tourism to species protection ranging from 0.8-99%. Tourism's financial contributions to critically endangered frog species protection are highest in the Afrotropical region. This study uses a coarse measure but at the global scale it demonstrates that tourism has significant potential to contribute to global frog conservation efforts.

  15. Tourism and the Conservation of Critically Endangered Frogs

    PubMed Central

    Morrison, Clare; Simpkins, Clay; Castley, J. Guy; Buckley, Ralf C.

    2012-01-01

    Protected areas are critical for the conservation of many threatened species. Despite this, many protected areas are acutely underfunded, which reduces their effectiveness significantly. Tourism is one mechanism to promote and fund conservation in protected areas, but there are few studies analyzing its tangible conservation outcomes for threatened species. This study uses the 415 IUCN critically endangered frog species to evaluate the contribution of protected area tourism revenue to conservation. Contributions were calculated for each species as the proportion of geographic range inside protected areas multiplied by the proportion of protected area revenues derived from tourism. Geographic ranges were determined from IUCN Extent of Occurrence maps. Almost 60% (239) of critically endangered frog species occur in protected areas. Higher proportions of total range are protected in Nearctic, Australasian and Afrotopical regions. Tourism contributions to protected area budgets ranged from 5–100%. These financial contributions are highest for developing countries in the Afrotropical, Indomalayan and Neotropical regions. Data for both geographic range and budget are available for 201 critically endangered frog species with proportional contributions from tourism to species protection ranging from 0.8–99%. Tourism's financial contributions to critically endangered frog species protection are highest in the Afrotropical region. This study uses a coarse measure but at the global scale it demonstrates that tourism has significant potential to contribute to global frog conservation efforts. PMID:22984440

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

    PubMed

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

    2015-07-01

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

  17. Cutting costs in your own backyard: opportunities in financial services.

    PubMed

    van Londen, Jan; Zimmerman, Paul

    2012-03-01

    Hospitals looking to reduce cost and improve performance in financial services should focus on these areas: Treasury banking services costs and fees. The possibility of a revenue-generating vendor payment solution. The accounts payable process.

  18. Gambling revenues as a public administration issue: electronic gaming machines in Victoria.

    PubMed

    Pickernell, David; Keast, Robyn; Brown, Kerry; Yousefpour, Nina; Miller, Chris

    2013-12-01

    Gambling activities and the revenues derived have been seen as a way to increase economic development in deprived areas. There are also, however, concerns about the effects of gambling in general and electronic gaming machines (EGMs) in particular, on the resources available to the localities in which they are situated. This paper focuses on the factors that determine the extent and spending of community benefit-related EGM-generated resources within Victoria, Australia, focusing in particular on the relationships between EGM activity and socio-economic and social capital indicators, and how this relates to the community benefit resources generated by gaming.

  19. Decline of clinical research in academic medical centers.

    PubMed

    Meador, Kimford J

    2015-09-29

    Marked changes in US medical school funding began in the 1960s with progressively increasing revenues from clinical services. The growth of clinical revenues slowed in the mid-1990s, creating a funding crisis for US academic health care centers, who responded by having their faculty increase their clinical duties at the expense of research activities. Surveys document the resultant stresses on the academic clinician researcher. The NIH provides greater funding for basic and translational research than for clinical research, and the new Patient-Centered Outcomes Research Institute is inadequately funded to address the scope of needed clinical research. An increasing portion of clinical research is funded by industry, which leaves many important clinical issues unaddressed. There is an inadequate supply of skilled clinical researchers and a lack of external support for clinical research. The impact on the academic environment in university medical centers is especially severe on young faculty, who have a shrinking potential to achieve successful academic careers. National health care research funding policies should encourage the right balance of life-science investigations. Medical universities need to improve and highlight education on clinical research for students, residents, fellows, and young faculty. Medical universities also need to provide appropriate incentives for clinical research. Without training to ensure an adequate supply of skilled clinical researchers and a method to adequately fund clinical research, discoveries from basic and translational research cannot be clinically tested and affect patient care. Thus, many clinical problems will continue to be evaluated and treated with inadequate or even absent evidence-based knowledge. © 2015 American Academy of Neurology.

  20. Decline of clinical research in academic medical centers

    PubMed Central

    2015-01-01

    Marked changes in US medical school funding began in the 1960s with progressively increasing revenues from clinical services. The growth of clinical revenues slowed in the mid-1990s, creating a funding crisis for US academic health care centers, who responded by having their faculty increase their clinical duties at the expense of research activities. Surveys document the resultant stresses on the academic clinician researcher. The NIH provides greater funding for basic and translational research than for clinical research, and the new Patient-Centered Outcomes Research Institute is inadequately funded to address the scope of needed clinical research. An increasing portion of clinical research is funded by industry, which leaves many important clinical issues unaddressed. There is an inadequate supply of skilled clinical researchers and a lack of external support for clinical research. The impact on the academic environment in university medical centers is especially severe on young faculty, who have a shrinking potential to achieve successful academic careers. National health care research funding policies should encourage the right balance of life-science investigations. Medical universities need to improve and highlight education on clinical research for students, residents, fellows, and young faculty. Medical universities also need to provide appropriate incentives for clinical research. Without training to ensure an adequate supply of skilled clinical researchers and a method to adequately fund clinical research, discoveries from basic and translational research cannot be clinically tested and affect patient care. Thus, many clinical problems will continue to be evaluated and treated with inadequate or even absent evidence-based knowledge. PMID:26156509

  1. Trends in the Level and Distribution of Income in Metropolitan Areas, 1959-1969. Discussion Paper 316-75.

    ERIC Educational Resources Information Center

    Danziger, Sheldon

    An overview of the level and distribution of income for a sample of Standard Metropolitan Statistical Areas (SMSAs) during the period 1959-1969, using data on pretax pretransfer incomes published by the Internal Revenue Service, is presented in this paper. Several results are described. (1) The level and distribution of income vary widely among…

  2. Providing Focus for Financial Management.

    ERIC Educational Resources Information Center

    Falender, Andrew J.

    1983-01-01

    A case study of financial turnaround at the highly specialized New England Conservatory of Music describes five strategies to balance costs and resources within the framework of the school's objectives. Areas of cost minimizing and revenue maximizing are outlined and discussed. (MSE)

  3. Sources of funding transit in Texas : final report.

    DOT National Transportation Integrated Search

    2017-04-01

    This report provides information on the sources of revenue to fund transit in urban and rural areas in Texasthrough federal, state, and local sources. All public transit systems are eligible for federal funds from the Federal Transit Administratio...

  4. Perspective: follow the money: the implications of medical schools' funds flow models.

    PubMed

    Miller, Jeffrey C; Andersson, George E; Cohen, Marcia; Cohen, Stephen M; Gibson, Scott; Hindery, Michael A; Hooven, Martha; Krakower, Jack; Browdy, David H

    2012-12-01

    Medical schools conduct research, provide clinical care, and educate future physicians and scientists. Each school has its own unique mix of revenue sources and expense sharing among the medical school, faculty practice plan(s), parent university, and affiliated hospital(s). Despite these differences, revenues from clinical care subsidize the money-losing research and education missions at every medical school.In this perspective, the authors discuss the flow of funds among a medical school, its faculty practice plan(s), parent university, and affiliated hospital(s). They summarize where medical school revenues come from, how revenues and expenses flow within a medical school and between a medical school and its partners, and why understanding this process is crucial to leading and managing such an enterprise. They conclude with recommendations for medical schools to consider in developing funds flow models that meet their individual needs and circumstances: (1) understand economic drivers, (2) reward desired behaviors, (3) enable every unit to generate a positive margin, (4) communicate budget priorities, financial performance, and the use of institutional resources, and (5) establish principles for sharing resources and allocating expenses among entities within the institution.Medical schools should develop funds flow models that are transparent, aligned with their strategic priorities, and reward the behaviors necessary to produce effective collaboration within and across mission areas.

  5. 78 FR 46415 - Proposed Collection; Comment Request for Revenue Procedure 2001-37

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-31

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

  6. 75 FR 47060 - Proposed Collection; Comment Request for Revenue Procedure 2001-37

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

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

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

    PubMed

    Krenek, Bryant H

    2006-01-01

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

  8. Measurement fundamentals

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

    Webb, R.A.

    The need to have accurate petroleum measurement is obvious. Petroleum measurement is the basis of commerce between oil producers, royalty owners, oil transporters, refiners, marketers, the Department of Revenue, and the motoring public. Furthermore, petroleum measurements are often used to detect operational problems or unwanted releases in pipelines, tanks, marine vessels, underground storage tanks, etc. Therefore, consistent, accurate petroleum measurement is an essential part of any operation. While there are several methods and different types of equipment used to perform petroleum measurement, the basic process stays the same. The basic measurement process is the act of comparing an unknown quantity,more » to a known quantity, in order to establish its magnitude. The process can be seen in a variety of forms; such as measuring for a first-down in a football game, weighing meat and produce at the grocery, or the use of an automobile odometer.« less

  9. 78 FR 27297 - Proposed Collection; Comment Request for Revenue Procedure 2000-12

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-09

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

  10. 76 FR 31013 - Proposed Collection; Comment Request for Revenue Procedure 99-17

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-27

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

  11. Distribution depot over-ocean second-destination transportation costs

    DOT National Transportation Integrated Search

    1996-12-10

    The issue of over-ocean second-destination transportation costs was identified during our work in the Distribution Depot business area of the Audit of Revenue accounts in the FY 1996 Financial Statements of the Defense Business Operations Fund (the R...

  12. Pesky Personnel Paperwork: Federal Reporting Requirements.

    ERIC Educational Resources Information Center

    Guare, Timothy E.; Bush, Robert K.

    1994-01-01

    Identifies federal reporting obligations that govern school districts' human resources management in the following areas: (1) Internal Revenue Service filing requirements; (2) Fair Labor Standards Act recordkeeping; (3) Equal Employment Opportunity Commission reporting; and (4) Family and Medical Leave Act recordkeeping. (MLF)

  13. Variation in Urban Transit Costs and Revenues by Type of Service

    DOT National Transportation Integrated Search

    1987-01-12

    This research explores whether the public authorities that currently provide mass transit service in the nation's urban areas are able to operate any of those services "profitably," where that term is defined to maximize the possibilities for profita...

  14. The Entrepreneurial Approach to Participation in Community Redevelopment Activities.

    ERIC Educational Resources Information Center

    Wickert, Donald M.

    1985-01-01

    Discusses the use of tax increment financing to fund public redevelopment or urban rehabilitation projects and the opportunity for school districts to take advantage of such projects to supplement reduced property tax revenues in areas of declining valuation. (PGD)

  15. 14 CFR 298.61 - Reporting of traffic statistics.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... S 140 Revenue passenger-miles CFD* 210 Revenue cargo tons enplaned CFD* 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD* 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD* 241 Revenue ton-miles passenger CFD* 247 Revenue ton-miles freight CFD* 249 Revenue...

  16. 14 CFR 298.61 - Reporting of traffic statistics.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... S 140 Revenue passenger-miles CFD* 210 Revenue cargo tons enplaned CFD* 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD* 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD* 241 Revenue ton-miles passenger CFD* 247 Revenue ton-miles freight CFD* 249 Revenue...

  17. 14 CFR 298.61 - Reporting of traffic statistics.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... S 140 Revenue passenger-miles CFD* 210 Revenue cargo tons enplaned CFD* 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD* 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD* 241 Revenue ton-miles passenger CFD* 247 Revenue ton-miles freight CFD* 249 Revenue...

  18. 77 FR 57196 - Proposed Collection; Comment Request for Revenue Procedure 2011-4, Revenue Procedure 2011-5...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

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

  19. Making finance work for you.

    PubMed

    Marchwinski, Jay

    2002-01-01

    Every organization has a process for reviewing requests against their own guidelines, which are not always well defined. Normally, all requests must be able to demonstrate an adequate financial return on any investment of dollars and/or resources. Quality and service improvement benefits sometimes are accepted, but often must be translated into documentable dollars and cents. In this article, the author shows how understanding the basic concepts of revenue and expense is a good first step toward improving your chances of gaining approval. Forming an effective two-way partnership with the staff in your finance department will improve your chances even more.

  20. A Theory of Hospital Financial Analysis

    PubMed Central

    Elnicki, Richard A.

    1969-01-01

    The problem of determining the financial status of a group of hospitals was posed by the Connecticut Regional Medical Program in 1967 with the question: Are Connecticut's general hospitals financially healthy? The economist assigned to explore the question here describes the economic concepts and the methodology from which models applicable to voluntary hospitals were developed, utilizing the accepted modes of analysis and standards of for-profit business. The basic index of financial health investigated is self-sufficiency, with plant liquidation, revenue control and the role of private payors, and cost control studied as factors affecting the financial status of hospitals. PMID:5799485

  1. Meeting the challenge of a group practice turnaround.

    PubMed

    Porn, L M

    2001-03-01

    Many healthcare organizations that acquired group practices to enhance their market share have found that the practices have not met their financial goals. Turning around a financially troubled, hospital-owned group practice is challenging but not impossible for healthcare organizations that take certain basic actions. Direction, data, desire, dedication, and drive must be present to effect the financial turnaround of a group practice. The healthcare organization needs to evaluate the practice's strategy and operations and identify the issues that are hindering the practice's ability to optimize revenues. Efforts to achieve profitable operations have to be ongoing.

  2. A Description, Analysis, and Evaluation of the Financial Structure of Four Private Universities in the Consortium of Universities of the Washington Metropolitan Area between 1973-74 and 1982-83.

    ERIC Educational Resources Information Center

    Beaufond-Marcano, Rafael Emilio

    Financial patterns at American University, Catholic University, George Washington University, and Georgetown University were investigated. Specific areas of concern include: revenue sources and expenditures, balance sheet formats, financial health, the effect of external factors such as enrollment and inflation, financial performance, ability to…

  3. 47 CFR 32.4999 - General.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... system of accounts shall be comprised of six major groups—Local Network Services Revenues, Network Access... Group. (j) Long Distance Network Service revenues. Long Distance Network Service revenues shall include... revenues derived from the following categories: Unbundled network element revenues, Resale revenues...

  4. Electric sales and revenue 1992, April 1994

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

    Not Available

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

  5. The OECD Member Countries, l985 Edition - 2lst Year.

    ERIC Educational Resources Information Center

    OECD Observer, 1985

    1985-01-01

    Presents statistics showing the diversity of economics in 24 countries. Tables include information on: agricultural area; population; labor force (percent females); agricultural/industry/services employment; gross domestic product; government expenditure and revenue; trade balance, imports/exports; consumer prices; infant mortality; animal…

  6. Cost analysis can help a group practice increase revenues.

    PubMed

    Migliore, Sherry

    2002-02-01

    Undertaking a cost analysis to determine the cost of providing specific services can help group practices negotiate increased payment and identify areas for cost reduction. An OB/GYN practice in Pennsylvania undertook a cost analysis using the resource-based relative value system. Using data from the cost analysis, the practice was able to negotiate increased payment for some of its services. The practice also was able to target some of its fixed costs for reduction. Another result of the analysis was that the practice was able to focus marketing efforts on some of its most profitable, elective services, thereby increasing revenues. In addition, the practice was able to reduce the provision of unprofitable services.

  7. Impacts of Hospital Budget Limits in Rochester, New York

    PubMed Central

    Friedman, Bernard; Wong, Herbert S.

    1995-01-01

    During 1980-87, eight hospitals in the Rochester, New York area participated in an experimental program to limit total revenue. This article analyzes: increase of costs for Rochester hospitals; trends for inputs and compensation; and cash flow margins. Real expense per case grew annually by about 3 percent less in Rochester. However, after 1984, Medicare prospective payment had an effect of similar size outside Rochester. Some capital inputs to hospital care were restrained, as were wages and particularly benefits. The program did not generally raise or stabilize hospital revenue margins, while the ratio of cash flow to debt trended down. Financial stringency of this program relative to alternatives may have contributed to its end. PMID:10151889

  8. Impacts of hospital budget limits in Rochester, New York.

    PubMed

    Friedman, B; Wong, H S

    1995-01-01

    During 1980-87, eight hospitals in the Rochester, New York area participated in an experimental program to limit total revenue. This article analyzes: increase of costs for Rochester hospitals; trends for inputs and compensation; and cash flow margins. Real expense per case grew annually by about 3 percent less in Rochester. However, after 1984, Medicare prospective payment had an effect of similar size outside Rochester. Some capital inputs to hospital care were restrained, as were wages and particularly benefits. The program did not generally raise or stabilize hospital revenue margins, while the ratio of cash flow to debt trended down. Financial stringency of this program relative to alternatives may have contributed to its end.

  9. 75 FR 38872 - Proposed Collection; Comment Request for Revenue Procedure 2000-12

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-06

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

  10. A step by step selection method for the location and the size of a waste-to-energy facility targeting the maximum output energy and minimization of gate fee.

    PubMed

    Kyriakis, Efstathios; Psomopoulos, Constantinos; Kokkotis, Panagiotis; Bourtsalas, Athanasios; Themelis, Nikolaos

    2017-06-23

    This study attempts the development of an algorithm in order to present a step by step selection method for the location and the size of a waste-to-energy facility targeting the maximum output energy, also considering the basic obstacle which is in many cases, the gate fee. Various parameters identified and evaluated in order to formulate the proposed decision making method in the form of an algorithm. The principle simulation input is the amount of municipal solid wastes (MSW) available for incineration and along with its net calorific value are the most important factors for the feasibility of the plant. Moreover, the research is focused both on the parameters that could increase the energy production and those that affect the R1 energy efficiency factor. Estimation of the final gate fee is achieved through the economic analysis of the entire project by investigating both expenses and revenues which are expected according to the selected site and outputs of the facility. In this point, a number of commonly revenue methods were included in the algorithm. The developed algorithm has been validated using three case studies in Greece-Athens, Thessaloniki, and Central Greece, where the cities of Larisa and Volos have been selected for the application of the proposed decision making tool. These case studies were selected based on a previous publication made by two of the authors, in which these areas where examined. Results reveal that the development of a «solid» methodological approach in selecting the site and the size of waste-to-energy (WtE) facility can be feasible. However, the maximization of the energy efficiency factor R1 requires high utilization factors while the minimization of the final gate fee requires high R1 and high metals recovery from the bottom ash as well as economic exploitation of recovered raw materials if any.

  11. Removing user fees for basic health services: a pilot study and national roll-out in Afghanistan

    PubMed Central

    Steinhardt, Laura C; Aman, Iqbal; Pakzad, Iqbalshah; Kumar, Binay; Singh, Lakhwinder P; Peters, David H

    2011-01-01

    Background User fees for primary care tend to suppress utilization, and many countries are experimenting with fee removal. Studies show that additional inputs are needed after removing fees, although well-documented experiences are lacking. This study presents data on the effects of fee removal on facility quality and utilization in Afghanistan, based on a pilot experiment and subsequent nationwide ban on fees. Methods Data on utilization and observed structural and perceived overall quality of health care were compared from before-and-after facility assessments, patient exit interviews and catchment area household surveys from eight facilities where fees were removed and 14 facilities where fee levels remained constant, as part of a larger health financing pilot study from 2005 to 2007. After a national user fee ban was instituted in 2008, health facility administrative data were analysed to assess subsequent changes in utilization and quality. Results The pilot study analysis indicated that observed and perceived quality increased across facilities but did not differ by fee removal status. Difference-in-difference analysis showed that utilization at facilities previously charging both service and drug fees increased by 400% more after fee removal, prompting additional inputs from service providers, compared with facilities that previously only charged service fees or had no change in fees (P = 0.001). Following the national fee ban, visits for curative care increased significantly (P < 0.001), but institutional deliveries did not. Services typically free before the ban—immunization and antenatal care—had immediate increases in utilization but these were not sustained. Conclusion Both pilot and nationwide data indicated that curative care utilization increased following fee removal, without differential changes in quality. Concerns raised by non-governmental organizations, health workers and community leaders over the effects of lost revenue and increased utilization require continued effort to raise revenues, monitor health worker and patient perceptions, and carefully manage health facility performance. PMID:22027924

  12. 76 FR 30428 - Proposed Collection; Comment Request for Revenue Procedure 99-21

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-25

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

  13. 77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 99-50

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-09

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

  14. 78 FR 16048 - Proposed Collection; Comment Request for Revenue Procedure 2010-9

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-13

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

  15. 25 CFR 290.9 - How may an Indian tribe use net gaming revenues if it does not have an approved tribal revenue...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How may an Indian tribe use net gaming revenues if it... an Indian tribe use net gaming revenues if it does not have an approved tribal revenue allocation plan? Without an approved tribal revenue allocation plan, you may use net gaming revenues to fund...

  16. Trends in hospital cost and revenue, 1994-2005: how are they related to HMO penetration, concentration, and for-profit ownership?

    PubMed

    Shen, Yu-Chu; Wu, Vivian Y; Melnick, Glenn

    2010-02-01

    Analyze trends in hospital cost and revenue, as well as price and quantity (1994-2005) as a function of health maintenance organization (HMO) penetration, HMO concentration, and for-profit (FP) HMO market share. Medicare hospital cost reports, AHA Annual Surveys, HMO data from Interstudy, and other supplemental data. A retrospective study of all short-term, general, nonfederal hospitals in metropolitan statistical areas (MSAs) in the United States from 1994 to 2005, using hospital/MSA fixed-effects translog regression models. A 10 percentage point increase in HMO enrollment is associated with 4.1-4.2 percent reduction in costs and revenues in the pre-2000 period but only a 2.1-2.5 percent reduction in the post-2000 period. Hospital revenue in HMO-dominant markets (highly concentrated HMO market and competitive hospital market) is 19-27 percent lower than other types of markets, and the difference is most likely due mainly to lower prices and to a lesser extent lower utilization. The historical difference of lower spending in high HMO penetration markets compared with low HMO markets narrowed after 2000 and the relative concentration between HMO and hospital markets can substantially influence hospital spending. Additional research is needed to understand how different aspects of these two markets have changed and interacted and how they are causally linked to spending trends.

  17. 10 CFR 903.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ENERGY POWER AND TRANSMISSION RATES Procedures for Public Participation in Power and Transmission Rate Adjustments and Extensions for the Alaska, Southeastern, Southwestern, and Western Area Power Administrations... less than 1 percent change in the annual revenues of the power system or (2) is for a power system...

  18. 19 CFR 19.13 - Requirements for establishment of warehouse.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; DEPARTMENT OF THE TREASURY CUSTOMS WAREHOUSES, CONTAINER STATIONS AND CONTROL OF MERCHANDISE THEREIN... secured area separated from the remainder of the premises to be used exclusively for the storage of imported merchandise, domestic spirits, and merchandise subject to internal-revenue tax transferred into...

  19. Use of Balanced Indicators as a Management Tool in Nursing.

    PubMed

    Fugaça, Neidamar Pedrini Arias; Cubas, Marcia Regina; Carvalho, Deborah Ribeiro

    2015-01-01

    To develop a proposal for a nursing panel of indicators based on the guiding principles of Balanced Scorecard. A single case study that ranked 200 medical records of patients, management reports and protocols, which are capable of generating indicators. We identified 163 variables that resulted in 72 indicators; of these, 32 nursing-related: two financial indicators (patient's average revenue per day and patient's revenue per day by product used); two client indicators (overall satisfaction rate of patient with nursing care and adherence rate to the patient satisfaction survey); 23 process indicators, and five learning and growth indicators (average total hours of training, total of approved nursing professionals in the internal selection process, absenteeism rate, turnover rate and index of performance evaluation). Although there is a limit related to the amount of data generated, the methodology of Balanced Scorecard has proved to be flexible and adaptable to incorporate nursing services. It was possible to identify indicators with adherence to more than one area. Internal processes was the area with the higher number of indicators.

  20. 26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 14 CFR Sec. 19-5 - Air transport traffic and capacity elements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... passenger-miles CFD * 210 Revenue cargo tons enplaned CFD * 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD * 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD * 241 Revenue ton-miles passenger CFD * 247 Revenue ton-miles freight CFD * 249 Revenue ton-miles mail...

  2. 14 CFR 19-5 - Air transport traffic and capacity elements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... passenger-miles CFD * 210 Revenue cargo tons enplaned CFD * 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD * 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD * 241 Revenue ton-miles passenger CFD * 247 Revenue ton-miles freight CFD * 249 Revenue ton-miles mail...

  3. 14 CFR Sec. 19-5 - Air transport traffic and capacity elements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... passenger-miles CFD * 210 Revenue cargo tons enplaned CFD * 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD * 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD * 241 Revenue ton-miles passenger CFD * 247 Revenue ton-miles freight CFD * 249 Revenue ton-miles mail...

  4. 75 FR 27862 - Proposed Collection; Comment Request for Revenue Procedure 2001-9

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-18

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

  5. Distribution depot revenues

    DOT National Transportation Integrated Search

    1998-02-13

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

  6. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 42 CFR 422.4 - Types of MA plans.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... availability, service area, and quality. (ii) Coordinated care plans may include mechanisms to control... requirements of sections 138 and 220 of the Internal Revenue Code. (3) MA private fee-for-service plan. An MA... Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED...

  12. 44 CFR 206.111 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... return of another, according to the Internal Revenue Code. It may also mean the minor children of a couple not living together, where the children live in the affected residence with the parent or guardian... and Urban Development as being adequate for existing rental housing in a particular area. Financial...

  13. 44 CFR 206.111 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... return of another, according to the Internal Revenue Code. It may also mean the minor children of a couple not living together, where the children live in the affected residence with the parent or guardian... and Urban Development as being adequate for existing rental housing in a particular area. Financial...

  14. 44 CFR 206.111 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... return of another, according to the Internal Revenue Code. It may also mean the minor children of a couple not living together, where the children live in the affected residence with the parent or guardian... and Urban Development as being adequate for existing rental housing in a particular area. Financial...

  15. 44 CFR 206.111 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... return of another, according to the Internal Revenue Code. It may also mean the minor children of a couple not living together, where the children live in the affected residence with the parent or guardian... and Urban Development as being adequate for existing rental housing in a particular area. Financial...

  16. Expanding Sports Facilities.

    ERIC Educational Resources Information Center

    Koger, Dale

    2001-01-01

    Explains how colleges and universities can increase revenue and enhance status by upgrading their stadiums and arenas. Related issues considered are: determining how much a school should add to its existing stadium and arena, selecting the design and management team, and raising capital. Outlines key areas that design and construction teams should…

  17. 17 CFR 229.10 - (Item 10) General.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... trends. There may be instances, however, when it is appropriate to present earnings (loss) from... (loss). It generally would be misleading to present sales or revenue projections without one of the... highlight for investors the most significant risk and profit-sensitive areas in a business operation. (iii...

  18. IRS proposes ruling on physician recruitment. How a hospital recruits physicians would affect its tax-exempt status.

    PubMed

    Griffith, G M

    1996-01-01

    On March 15, 1995, the Internal Revenue Service (IRS) announced a proposed revenue ruling stating how certain physician recruitment practices could be implemented without threatening hospitals' tax-exemption. As proposed, the IRS ruling would provide flexibility for recruitment incentives rather than a list of strict physician recruitment guidelines. The proposed ruling is not legally binding until issued in final form, and there is no deadline for finalizing it. In the meantime, however, the standards outlined in the proposed ruling reflect arrangements the IRS likely would approve, which should be an incentive for tax-exempt hospitals to follow reasonable physician recruitment practices. Assuming a hospital complies with other legal requirements such as fraud and abuse laws, it must answer two key tax-exempt status questions for its recruitment or retention package: Will the incentives result in a disguised distribution of profits from the operation of the organization? Is the total incentive package reasonable under all the facts and circumstances, both in absolute total value for physician(s) recruited and in relation to services required by the hospital and the community? The proposed ruling also provides guidance on basic documentation requirements and a process for approving recruitment arrangements.

  19. 25 CFR 290.10 - Is an Indian tribe in violation of IGRA if it makes per capita payments to its members from net...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. Water-Food Nexus on Lancang-Mekong River Basin

    NASA Astrophysics Data System (ADS)

    Do, P.; Tian, F.; Hu, H.

    2017-12-01

    Water-Food-Energy nexus on Lancang-Mekong river basin In the Lancang-Mekong river basin, the connexions between climate and the water-food-energy nexus are strong. One of them can be reflected by the hydropower energy and irrigation sectors, impacted since these last years by intense droughts and increasing salinity. The purpose of this study is to understand quantitatively how the current hydropower impact on the streamflow and the irrigated crops will be influenced by the climate change for the next 30 years. A hydropower-crop model is computed to reproduce hydropower generation and revenue, revenue from crop and crop area in 2050. The outcomes will be used for water management in the region and strengthen the cooperation mechanisms between Mekong riparian countries.

  1. 78 FR 53504 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-29

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

  2. 26 CFR 1.614-4 - Treatment under the Internal Revenue Code of 1939 with respect to separate operating mineral...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 78 FR 53505 - Proposed Collection; Comment Request for Various Revenue Procedures

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-29

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

  4. 77 FR 20884 - Proposed Collection; Comment Request for Revenue Procedure

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-06

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

  5. 26 CFR 801.7 - Examples.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Examples. 801.7 Section 801.7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL REVENUE SERVICE § 801.7...

  6. 47 CFR 36.213 - Network access services revenues.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  7. 47 CFR 36.213 - Network access services revenues.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  8. Towards peak pricing in metropolitan areas : modeling network and activity impacts.

    DOT National Transportation Integrated Search

    2011-06-01

    Peak-load pricing has long been seen as a way to internalize externalities and, at the same time, as a set of incentives to shift some peak-hour trips to off-peak periods. The policy has also been viewed as a mechanism to generate revenues. But it is...

  9. 46 CFR 232.5 - Income Statement Accounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.5 Income Statement Accounts. (a... Expense Accounts. The income and expense accounts shall show for each reporting period the amount of money... accounted for to facilitate reporting the source of revenue by trade route or service area. (iii) All other...

  10. Michigan Community Colleges Activities Classification Structure (ACS) 1993-94 Data Book.

    ERIC Educational Resources Information Center

    Michigan State Board of Education, Lansing.

    The data provided in this report were providing by Michigan's 29 community colleges and focus on the areas of instruction, personnel, revenues, expenditures, and the state funding formula. Section 1 includes tables providing historical data on state appropriations, unduplicated headcount, tuition charges, state equalized valuation, general fund…

  11. Software Solutions for Better Administration.

    ERIC Educational Resources Information Center

    Kazanjian, Edward

    1997-01-01

    The CO/OP (founded in 1973 as the Massachusetts Association of School Business Officials Cooperative Corporation) has created and produced administrative software for schools. Describes two areas in which software can increase revenue and provide protection for personnel: (1) invoice/accounts receivable for the rental of school space; and (2) an…

  12. 47 CFR 69.123 - Density pricing zones for special access and switched transport.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... switched transport. 69.123 Section 69.123 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED... for special access and switched transport. (a)(1) Incumbent local exchange carriers not subject to... at least 15 percent of that carrier's special access and transport revenues within that study area...

  13. Footing the bill: patient portals, part I.

    PubMed

    Lawrence, Daphne

    2009-05-01

    Tie financial portal strategy into overall portal strategy. Savings from patient portals for finance come in the areas of call center volumes, bill pay, scheduling, and increased volume. Financial functions on the patient portal should be balanced with clinical functions. Improve the revenue cycle process before going to a portal.

  14. Ontario Universities Statistical Compendium, 1970-71 to 1978-79. Part B, Supporting Data.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    Data on the 1970-79 conditions of Ontario universities that were used in the derivation of macro-indicators are presented. The supporting data cover the following areas: operating revenue in Ontario universities; operating expenditures; distribution of academic salaries, nonacademic salaries, employee benefits; and nonsalary operating…

  15. Charter School Funding: Inequity Expands

    ERIC Educational Resources Information Center

    Batdorff, Meagan; Maloney, Larry; May, Jay F.; Speakman, Sheree T.; Wolf, Patrick J.; Cheng, Albert

    2014-01-01

    This revenue study is based on Fiscal Year 2010-11 (FY11) data for each of 30 selected states plus the District of Columbia (D.C.). Traditional school districts and public charter schools were analyzed and aggregated "statewide." For each state, one to three "focus areas" were selected based on larger concentrations of charter…

  16. How Prepared Are Academic Administrators? Leadership and Job Satisfaction within US Research Universities

    ERIC Educational Resources Information Center

    Morris, Tracy L.; Laipple, Joseph S.

    2015-01-01

    A national sample of 1515 university administrators (academic deans, directors, associate deans, and department chairs) completed a survey of leadership skills, preparedness for administrative role, and job satisfaction. Overall, participants felt least well prepared in the areas of developing entrepreneurial revenue, developing metrics to…

  17. Restoring the shortleaf pine - bluestem grass ecosystem: An economic evaluation

    Treesearch

    M.M. Huebschmann; T.B. Lynch; D.K. Lewis; James M. Guldin

    1999-01-01

    The shortleaf pine (Pinus echinata Mill.) - bluestem grass (Andropogon spp.) ecosystem that existed prior to European settlement is being restored on 155,000 acres in the Ouachita National Forest of western Arkansas. Preliminary analyses indicate that revenues generated in the affected area will decline because of reduced sale...

  18. 77 FR 60743 - Proposed Collection; Comment Request for Revenue Procedure 2006-16

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-04

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

  19. 78 FR 19577 - Proposed Collection; Comment Request for Revenue Procedure 2006-42

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-01

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

  20. 76 FR 34809 - Proposed Collection; Comment Request for Revenue Procedure 2005-26

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-14

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

  1. 78 FR 19574 - Proposed Collection; Comment Request for Revenue Procedure 2007-21

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-01

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

  2. 78 FR 24815 - Proposed Collection; Comment Request for Revenue Procedure 2012-25

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-26

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

  3. 77 FR 7240 - Proposed Collection; Comment Request for Revenue Procedure 97-15

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-10

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

  4. 78 FR 19581 - Proposed Collection; Comment Request for Revenue Procedure 2001-20

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-01

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

  5. Federal Revenue Sharing and Political Alternatives.

    ERIC Educational Resources Information Center

    Barr, W. Monfort

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

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

    ERIC Educational Resources Information Center

    Hitzhusen, Fred J.

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

  7. Department of Revenue > Home

    Science.gov Websites

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

  8. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  9. Trends in Hospital Cost and Revenue, 1994–2005: How Are They Related to HMO Penetration, Concentration, and For-Profit Ownership?

    PubMed Central

    Shen, Yu-Chu; Wu, Vivian Y; Melnick, Glenn

    2010-01-01

    Objective Analyze trends in hospital cost and revenue, as well as price and quantity (1994–2005) as a function of health maintenance organization (HMO) penetration, HMO concentration, and for-profit (FP) HMO market share. Data Medicare hospital cost reports, AHA Annual Surveys, HMO data from Interstudy, and other supplemental data. Study Design A retrospective study of all short-term, general, nonfederal hospitals in metropolitan statistical areas (MSAs) in the United States from 1994 to 2005, using hospital/MSA fixed-effects translog regression models. Principal Findings A 10 percentage point increase in HMO enrollment is associated with 4.1–4.2 percent reduction in costs and revenues in the pre-2000 period but only a 2.1–2.5 percent reduction in the post-2000 period. Hospital revenue in HMO-dominant markets (highly concentrated HMO market and competitive hospital market) is 19–27 percent lower than other types of markets, and the difference is most likely due mainly to lower prices and to a lesser extent lower utilization. Conclusions The historical difference of lower spending in high HMO penetration markets compared with low HMO markets narrowed after 2000 and the relative concentration between HMO and hospital markets can substantially influence hospital spending. Additional research is needed to understand how different aspects of these two markets have changed and interacted and how they are causally linked to spending trends. PMID:19840134

  10. 75 FR 67165 - Proposed Collection; Comment Request for Revenue Procedure2007-XX (RP-155430-05)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-01

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

  11. 30 CFR 1201.100 - Responsibilities of the Director for Office of Natural Resources Revenue.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  12. 30 CFR 1201.100 - Responsibilities of the Director for Office of Natural Resources Revenue.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  13. 30 CFR 1201.100 - Responsibilities of the Director for Office of Natural Resources Revenue.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  14. 26 CFR 301.6021-1 - Listing by district directors of taxable objects owned by nonresidents of internal revenue...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals' ability to grow equity?

    PubMed

    Singh, Simone Rauscher; Wheeler, John

    2012-01-01

    Effective revenue cycle management--from appointment scheduling and patient registration at the front end of the revenue cycle to billing and cash collections at the back end--plays a crucial role in hospitals' efforts to improve their financial performance. Using data for 1,397 bond-issuing, not-for-profit US hospitals for 2000 to 2007, this study analyzed the relationship between hospitals' performance at managing the revenue cycle and their profitability and ability to build equity capital. Hospital-level fixed effects regression analysis was used to model four different measures of profitability and equity capital as functions of two key financial indicators of revenue cycle management--amount of patient revenue and speed of revenue collection. The results indicated that higher amounts of patient revenue in relation to a hospital's assets were associated with statistically significant increases in operating and total profit margins, free cash flow, and equity capital (p < 0.01 for all four models); that is, hospitals that generated more patient revenue per dollar of assets invested reported improved financial performance. Likewise, a statistically significant link existed between lower revenue collection periods and all four indicators of hospital financial performance (p < 0.01 for three models; p < 0.05 for one model). Hospitals that collected faster on their patient revenue reported higher profit margins and larger equity values. For revenue cycle managers, these findings represent good news: Streamlining a hospital's management of the patient revenue cycle can advance the organization's financial viability by improving profitability and enabling equity growth.

  16. Behavioral Health Integration into Primary Care: a Microsimulation of Financial Implications for Practices.

    PubMed

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

    2017-12-01

    New payments from Medicare encourage behavioral health services to be integrated into primary care practice activities. To evaluate the financial impact for primary care practices of integrating behavioral health services. Microsimulation model. We simulated patients and providers at federally qualified health centers (FQHCs), non-FQHCs in urban and rural high-poverty areas, and practices outside of high-poverty areas surveyed by the National Association of Community Health Centers, National Ambulatory Medical Care Survey, National Health and Nutrition Examination Survey, and National Health Interview Survey. A collaborative care model (CoCM), involving telephone-based follow-up from a behaviorist care manager, or a primary care behaviorist model (PCBM), involving an in-clinic behaviorist. Net revenue change per full-time physician. When behavioral health integration services were offered only to Medicare patients, net revenue was higher under CoCM (averaging $25,026 per MD in year 1 and $28,548/year in subsequent years) than PCBM (-$7052 in year 1 and -$3706/year in subsequent years). When behavioral health integration services were offered to all patients and were reimbursed by Medicare and private payers, only practices adopting the CoCM approach consistently gained net revenues. The outcomes of the model were sensitive to rates of patient referral acceptance, presentation, and therapy completion, but the CoCM approach remained consistently financially viable whereas PCBM would not be in the long-run across practice types. New Medicare payments may offer financial viability for primary care practices to integrate behavioral health services, but this viability depends on the approach toward care integration.

  17. 26 CFR 301.7611-1 - Questions and answers relating to church tax inquiries and examinations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... inquiries and examinations. 301.7611-1 Section 301.7611-1 Internal Revenue INTERNAL REVENUE SERVICE... 4958 19 Church Tax Inquiry Q-1: When may the Internal Revenue Service begin an inquiry of a church's tax liability? A-1: Under section 7611 of the Internal Revenue Code, the Internal Revenue Service may...

  18. 49 CFR 1242.44 - Trucks, trailers, and containers (revenue service) and floating equipment (revenue service...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    ERIC Educational Resources Information Center

    Pleyte, Parrie S.; Kohl, Bruce R.

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

  20. 26 CFR 301.7623-1 - Rewards for information relating to violations of internal revenue laws.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 14 CFR 158.13 - Use of PFC revenue.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  2. 14 CFR 158.13 - Use of PFC revenue.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  3. 14 CFR 158.13 - Use of PFC revenue.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

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

    Eudy, Leslie; Post, Matthew; Jeffers, Matthew

    This report presents results of the American Fuel Cell Bus (AFCB) Project, a demonstration of fuel cell electric buses operating in the Coachella Valley area of California. The prototype AFCB, which was developed as part of the Federal Transit Administration's (FTA) National Fuel Cell Bus Program, was delivered to SunLine in November 2011 and was put in revenue service in mid-December 2011. Two new AFCBs with an upgraded design were delivered in June/July of 2014 and a third new AFCB was delivered in February 2015. FTA and the AFCB project team are collaborating with the U.S. Department of Energy (DOE)more » and DOE's National Renewable Energy Laboratory to evaluate the buses in revenue service. This report covers the performance of the AFCBs from July 2015 through December 2016.« less

  5. A simple and valuable approach for measuring customer satisfaction.

    PubMed

    Kinney, William C

    2005-08-01

    To determine the financial impact of poor customer satisfaction and the value of information gained from using a 1-question customer-satisfaction survey in a medical setting. A single-question customer-satisfaction survey was collected from customers presenting to an academic otolaryngology head and neck surgery outpatient clinic. The overall response rate was 25%, overall net promoter score was 67.3%, lowest net promoter score occurred on Wednesday and Friday, overall net potential referrals were 872, and potential lost revenue from dissatisfied customers equaled US 2.3 million dollars. A single-question customer-satisfaction survey may help identify areas of customer dissatisfaction that lead to a significant source of lost revenue. The competitive forces in today's health care environment require medical practices to address issues related to customer satisfaction.

  6. Ensuring Quality of Experience in the Connected Home: A New Battleground for Quality of Experience Differentiation

    NASA Astrophysics Data System (ADS)

    Philpott, Michael; Doran, Jonathan

    2016-03-01

    The connected home is a critical part of the network-but one that has seen little in the way of true investment in recent years. With customer loyalty and churn directly linked to quality of experience, this is a part of the network that no players in the supply chain can afford to ignore any longer. Beyond broadband experience, the addition of smart technology to the connected home also represents one of the biggest revenue growth areas in the consumer telecoms market for some time. From both a churn-reduction and a revenue-growth perspective, investment in the connected home network must accelerate. This article outlines the key trends identified by Ovum in the connected home space for 2016 and beyond.

  7. 3 CFR 8704 - Proclamation 8704 of September 1, 2011. National Wilderness Month, 2011

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... environment and our communities. Today, wilderness areas serve as places for us to roam, hunt, fish, and find solitude. They are also strong engines of local economies, providing tourism and recreation revenue for communities. To help preserve our natural surroundings, I established the America’s Great Outdoors Initiative...

  8. Illinois Public School Finance Project: State Superintendent's Preliminary School Finance Reform Recommendations. Resource and Background Materials.

    ERIC Educational Resources Information Center

    Illinois State Board of Education, Springfield.

    Preliminary recommendations of the state superintendent's office are presented in part I of this report on Illinois school finance reform. The recommendations are grouped under four areas: (1) distribution of state funds (with eight recommendations), (2) generation of revenues (with six recommendations), (3) management resources (with six…

  9. Selecting Students, Selecting Priorities: How Universities Manage Enrollment during Times of Economic Crises

    ERIC Educational Resources Information Center

    Holley, Karri; Harris, Michael

    2010-01-01

    As the economic recession continues to threaten state funding, federal support and financial aid allocations, colleges and universities increasingly rely on student enrollment and tuition as a revenue source. This article, examines how universities respond to this challenge, particularly in the areas of student recruitment and admission. These…

  10. A Dental School Sponsored, Pre-Paid Dental Plan for College Students.

    ERIC Educational Resources Information Center

    Friedman, Paula K,

    1992-01-01

    Boston University (Massachusetts) developed and marketed a dental care plan to three colleges and universities in the Boston area. After 5 academic years of operation, the dental program has 16 institutional affiliates, increased its patient pool by almost 1,500, generated substantial revenue, and exposed dental students to an alternative dental…

  11. 19 CFR 122.187 - Revocation or suspension of access.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... that continued access might pose an unacceptable risk to public health, interest or safety, national security, aviation safety, the revenue, or the security of the area. In this case the port director will... health, safety, or security is involved and, in such a case, a final notice of revocation or suspension...

  12. State intercity bus plan : a report to the California Legislature in conformity with Chapter 99, item 266-001-041 of the 1981 Budget Act

    DOT National Transportation Integrated Search

    1982-03-01

    The legislative directive for the State Intercity Bus Plan asked that the Department offer alternatives for future State involvement in the intercity bus area, estimates for the projected State capital and operating costs and revenues for each of the...

  13. Newry Graded School: The History of a South Carolina Textile Mill School

    ERIC Educational Resources Information Center

    Durham, Sheliah; Spearman, Mindy

    2015-01-01

    The textile industry surged in late nineteenth-century South Carolina, quickly becoming the primary source of revenue and employment in the Northwestern, "Upstate" area of the state. The influx of industry created new job opportunities for Upstate rural farmers and sharecroppers who previously were engaged in agrarian pursuits. In order…

  14. 50 CFR 34.7 - Fair market value appraisals.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Fair market value appraisals. 34.7 Section... (CONTINUED) THE NATIONAL WILDLIFE REFUGE SYSTEM REFUGE REVENUE SHARING WITH COUNTIES § 34.7 Fair market value... procedures in order to estimate the fair market value of each area as a whole. The evaluation will be...

  15. 30 CFR 206.177 - What general requirements regarding transportation allowances apply to me?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., or gas plant product. For purposes of this section, natural gas liquids are considered one product..., DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT PRODUCT VALUATION Indian Gas Transportation Allowances... gas under § 206.174 at a point off the lease, unit, or communitized area (for example, sales point or...

  16. Meeting the Challenge of Rural Pre-K. Federal Policy Series

    ERIC Educational Resources Information Center

    Smith, Matthew; Patterson, Kathy; Doggett, Libby

    2008-01-01

    Rural communities face significant obstacles in providing access to the high-quality pre-k programs needed to help mitigate these problems. In addition to limited local tax revenues, many rural areas experience high rates of poverty and a scarcity of qualified teachers. Given these and other challenges, federal investments may be necessary in…

  17. Use of Balanced Indicators as a Management Tool in Nursing1

    PubMed Central

    Fugaça, Neidamar Pedrini Arias; Cubas, Marcia Regina; Carvalho, Deborah Ribeiro

    2015-01-01

    Objective: to develop a proposal for a nursing panel of indicators based on the guiding principles of Balanced Scorecard. Method: a single case study that ranked 200 medical records of patients, management reports and protocols, which are capable of generating indicators. Results: we identified 163 variables that resulted in 72 indicators; of these, 32 nursing-related: two financial indicators (patient's average revenue per day and patient's revenue per day by product used); two client indicators (overall satisfaction rate of patient with nursing care and adherence rate to the patient satisfaction survey); 23 process indicators, and five learning and growth indicators (average total hours of training, total of approved nursing professionals in the internal selection process, absenteeism rate, turnover rate and index of performance evaluation). Conclusion: although there is a limit related to the amount of data generated, the methodology of Balanced Scorecard has proved to be flexible and adaptable to incorporate nursing services. It was possible to identify indicators with adherence to more than one area. Internal processes was the area with the higher number of indicators. PMID:26625995

  18. Recovery Audit Contractor medical necessity readiness: one health system's journey.

    PubMed

    Scott, Judith A; Camden, Mindy

    2011-01-01

    To develop a sustainable approach to Recovery Audit Contractor medical necessity readiness that mitigates the regulatory and financial risks of the organization. Acute care hospitals. Utilizing the model for improvement and plan-do-study-act methodology, this health system designed and implemented a medical necessity case management program. We focused on 3 areas for improvement: medical necessity review accuracy, review timeliness, and physician adviser participation for secondary reviews. Over several months, we improved accuracy and timeliness of our medical necessity reviews while also generating additional inpatient revenue for the health system. We successfully enhanced regulatory compliance and reduced our financial risks associated with Recovery Audit Contractor medical necessity audits. A successful medical necessity case management program can not only enhance regulatory compliance and reduce the amount of payments recouped by Medicare, but also generate additional inpatient revenue for your organization. With health care reform and accountable care organizations on the horizon, hospitals must find ways to protect and enhance revenue in order to carry out their missions. This is one way for case managers to help in that cause, to advocate for the care of their patients, and to bring value to the organization.

  19. [The new migratory deal in Southern Europe].

    PubMed

    Simon, G

    1986-09-01

    The author examines migration patterns in Southern Europe during the 1970s and early 1980s, noting particularly the reduction in migration northward from this region. It is noted that "departure potential remains sizable in certain areas of Portugal, Spain, Southern Italy, and most particularly, of Turkey and Yugoslavia. Transoceanic migrations have by no means ceased, as new flows of skilled labor have, since 1974, gone towards Arab states endowed with petrol (oil) revenues. And yet, the paramount fact is most surely the emergence and the proliferation in Greece, Spain, and (especially) in Italy, of basically clandestine (illegal) immigration. This movement is due to the convergence of several factors: economic and demographic disparities between northern and southern shores of the Mediterranean Sea, the sealing-off of borders in Northwestern Europe and the 'carry-over' effect upon nations of 'transit', the extent of the flow of refugees, and--most particularly--the appeal provided by the development, in these new employer countries, of an underground economy accompanied by the extension into industry of the practice of 'undeclared' work. And notwithstanding the series of rules lastly drawn up in Spain and in Greece, such forms of clandestine (unauthorized) migration appear highly likely--to say the least--to persist." (SUMMARY IN ENG AND SPA) excerpt

  20. 26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 25 CFR 290.11 - May an Indian tribe distribute per capita payments from net gaming revenues derived from either...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false May an Indian tribe distribute per capita payments from net gaming revenues derived from either Class II or Class III gaming without a tribal revenue... net gaming revenues derived from either Class II or Class III gaming without a tribal revenue...

  6. Supplemental water releases for fisheries restoration in a Brazilian floodplain River: A conceptual model

    USGS Publications Warehouse

    Godinho, Alexandre L.; Kynard, B.; Martinez, C.B.

    2007-01-01

    Highly productive floodplain rivers in Brazil and elsewhere provide livelihood and recreational fishing for millions of people around the world, but damming and controlled water discharge are a threat to these valuable ecosystems. Supplemental water releases (SWRs) at a dam are increasingly used for restoring fisheries productivity in many floodplain rivers. We proposed a conceptual model for a hypothetical water release to enhance fisheries using Tre??s Marias Reservoir (TMR) on the Sa??o Francisco River (SFR), Brazil. The information needed by the model follows: (i) Biologically, what is the best release date? (ii) How much water will be released? (iii) What is the pattern of impoundment and how much impounded water will be released? (iv) What is the lost revenue to the power plant associated with SWR? (v) What is the relationship between river discharge and the area of floodplain that is flooded? (vi) What is the relationship between SWR and fisheries value? Ichthyoplankton studies in the SFR showed a clear positive relationship between fish density and water level (WL). While the relationship between WL and floodplain area flooded and recruitment is not known, we concluded the best date for release is when there is a natural flood, which naturally triggers fish spawning and the SWR will add to the natural flood and cover a greater floodplain area. The released volume will range from 0.302km3 to 2.192 km3, depending on SWR duration. In most years from 1976 to 2003, TMR impounded enough water for SWR only in the second half of the fish-spawning season (January-March). Lost revenue at TMR depended on release volume and ranged from US$ 0.493 million to US$ 3.452 million for the actual power rate. However, SWR could increase commercial fisheries income an estimated US$ 4.468 million. We forecast that SWR can bring fisheries benefits that surpass the lost revenue.

  7. Grain Handling and Transportation Policy in Canada: Implications for the United States

    DOE PAGES

    Nolan, James; Peterson, Steven K

    2015-08-01

    The grain handling and transportation system in Canada (GHTS) is currently going through a major transition, both with respect to handling and transportation. Historically, the system has pitted farmers against the railways with respect to securing individual fair shares of grain revenues. But with the removal of the single desk marketing and logistics function of the Canadian Wheat Board (CWB) in late 2012, a very interesting and potentially game-changing outcome is emerging with respect to the new functionality of the grain companies in the Canadian system. While historical awareness of rail s natural monopoly position in the grain handling systemmore » has kept that sector regulated (in several ways) for close to a century, we are now starting to see the effects of a less than competitive Canadian grain handling sector on revenue sharing, along with renewed movement in the industry with respect to buyouts and potential mergers. This overview will highlight some of the changes now occurring and how they are potentially going to interact or evolve as the system moves forward. For example, the on-going regulatory instrument used to regulate grain transportation rates in Canada (called the maximum revenue entitlement (MRE) or revenue cap) is under current debate because of the introduction a few months ago of a modification to an old regulatory instrument known as extended (or reciprocal) interswitching. As opposed to the revenue cap which is a direct intervention on monopoly behavior, extended interswitching is designed to encourage the major Canadian grain carriers to compete with one another and potentially seek out new traffic (Nolan and Skotheim, 2008). But the most intriguing aspect of extended interswitching is how it might allow a major rail carrier from the U.S. to solicit grain traffic in some areas of the Canadian grain transportation system.« less

  8. Grain Handling and Transportation Policy in Canada: Implications for the United States

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

    Nolan, James; Peterson, Steven K

    The grain handling and transportation system in Canada (GHTS) is currently going through a major transition, both with respect to handling and transportation. Historically, the system has pitted farmers against the railways with respect to securing individual fair shares of grain revenues. But with the removal of the single desk marketing and logistics function of the Canadian Wheat Board (CWB) in late 2012, a very interesting and potentially game-changing outcome is emerging with respect to the new functionality of the grain companies in the Canadian system. While historical awareness of rail s natural monopoly position in the grain handling systemmore » has kept that sector regulated (in several ways) for close to a century, we are now starting to see the effects of a less than competitive Canadian grain handling sector on revenue sharing, along with renewed movement in the industry with respect to buyouts and potential mergers. This overview will highlight some of the changes now occurring and how they are potentially going to interact or evolve as the system moves forward. For example, the on-going regulatory instrument used to regulate grain transportation rates in Canada (called the maximum revenue entitlement (MRE) or revenue cap) is under current debate because of the introduction a few months ago of a modification to an old regulatory instrument known as extended (or reciprocal) interswitching. As opposed to the revenue cap which is a direct intervention on monopoly behavior, extended interswitching is designed to encourage the major Canadian grain carriers to compete with one another and potentially seek out new traffic (Nolan and Skotheim, 2008). But the most intriguing aspect of extended interswitching is how it might allow a major rail carrier from the U.S. to solicit grain traffic in some areas of the Canadian grain transportation system.« less

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

    PubMed

    Zwanziger, Jack; Mooney, Cathleen

    2005-01-01

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

  10. Local people's attitudes towards conservation and wildlife tourism around Sariska Tiger Reserve, India.

    PubMed

    Udaya Sekhar, Nagothu

    2003-12-01

    Conservationists in the recent years view local peoples' support for protected areas management as an important element of biodiversity conservation. This is often linked to the direct benefits, which local communities get from the protected areas. These benefits could be in the form of biomass resources, park funds diverted to local villages by state agencies and revenue from wildlife tourism. There are a very few studies which have attempted to study the direct relationship between benefits from wildlife tourism and local support for conservation. In India, wildlife tourism is restricted, and mostly controlled by state and private agencies. Wildlife conservation policy does not view tourism in protected areas as a source of revenue for the local communities. The present study examines the local people's attitudes towards wildlife tourism and the impact of benefits from tourism on the local support for Sariska Tiger Reserve (STR), India. STR is a flagship for tourism where protected areas are increasingly being visited and where local support for wildlife tourism has not been studied adequately. Results indicate that two-thirds of the respondents were positive towards tourism and support for conservation. The respondents were aware that more tourism benefits are possible from a well-conserved protected area. There appears to be correlation between benefits obtained by local people from wildlife tourism and other sources, and support for protected area existence, suggesting that benefits impact people's attitudes towards conservation. Some of the main problems are the unequal distribution of tourism benefits, lack of locals' involvement in tourism and development. There is a need to clearly address these issues, so that protected areas may get the support of local people, which may lead to sustainable development.

  11. Alaska Department of Revenue - Tax Division - Front Page

    Science.gov Websites

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

  12. 47 CFR 32.5200 - Miscellaneous revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  13. 47 CFR 32.5300 - Uncollectible revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  14. 47 CFR 32.5200 - Miscellaneous revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  15. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  16. 47 CFR 32.5230 - Directory revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    PubMed

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

    2016-02-01

    The economic situation in German Hospitals is tense and needs the implementation of differentiated controlling instruments. Accordingly, parameters of revenue development of different organizational units within a hospital are needed. This is particularly necessary in the revenue and cost-intensive operating theater field. So far there are only barely established productivity data for the control of operating room (OR) revenues during the year available. This article describes a valid method for the calculation of case-related revenues per OR minute conform to the diagnosis-related groups (DRG).For this purpose the relevant datasets from the OR information system and the § 21 productivity report (DRG grouping) of the University Medical Center Göttingen were combined. The revenues defined in the DRG browser of the Institute for Hospital Reimbursement (InEK) were assigned to the corresponding process times--incision-suture time (SNZ), operative preparation time and anesthesiology time--according to the InEK system. All full time stationary DRG cases treated within the OR were included and differentiated according to the surgical department responsible. The cost centers "OR section" and "anesthesia" were isolated to calculate the revenues of the operating theater. SNZ clusters and cost type groups were formed to demonstrate their impact on the revenues per OR minute. A surgical personal simultaneity factor (GZF) was calculated by division of the revenues for surgeons and anesthesiologists. This factor resembles the maximum DRG financed personnel deployment for surgeons in German hospitals.The revenue per OR minute including all cost types and DRG was 16.63 €/min. The revenues ranged from 10.45 to 24.34 €/min depending on the surgical field. The revenues were stable when SNZ clusters were analyzed. The differentiation of cost type groups revealed a revenue reduction especially after exclusion of revenues for implants and infrastructure. The calculated GZF over all surgical departments was 2.2 (range 1.9-3.6). A calculation of this factor at the DRG level can give economically relevant information about the case-related personnel deployment.This analysis shows for the first time the DRG-conform calculation of revenues per OR minute. There is a strong dependency on the considered cost type and the performing surgical field. Repetitive analyses are necessary due to the lack of reference values and are a suitable tool to monitor the revenue development after measures for process optimization. Comparative analyses within different surgical fields on this data base should be avoided. The demonstrated method can be used as a guideline for other hospitals to calculate the DRG revenues within the OR. This enables pursuing cost-effectiveness analysis by comparing these revenues with cost data from the cost unit accounting at a DRG or case level.

  18. The effect of carbon credits on savanna land management and priorities for biodiversity conservation.

    PubMed

    Douglass, Lucinda L; Possingham, Hugh P; Carwardine, Josie; Klein, Carissa J; Roxburgh, Stephen H; Russell-Smith, Jeremy; Wilson, Kerrie A

    2011-01-01

    Carbon finance offers the potential to change land management and conservation planning priorities. We develop a novel approach to planning for improved land management to conserve biodiversity while utilizing potential revenue from carbon biosequestration. We apply our approach in northern Australia's tropical savanna, a region of global significance for biodiversity and carbon storage, both of which are threatened by current fire and grazing regimes. Our approach aims to identify priority locations for protecting species and vegetation communities by retaining existing vegetation and managing fire and grazing regimes at a minimum cost. We explore the impact of accounting for potential carbon revenue (using a carbon price of US$14 per tonne of carbon dioxide equivalent) on priority areas for conservation and the impact of explicitly protecting carbon stocks in addition to biodiversity. Our results show that improved management can potentially raise approximately US$5 per hectare per year in carbon revenue and prevent the release of 1-2 billion tonnes of carbon dioxide equivalent over approximately 90 years. This revenue could be used to reduce the costs of improved land management by three quarters or double the number of biodiversity targets achieved and meet carbon storage targets for the same cost. These results are based on generalised cost and carbon data; more comprehensive applications will rely on fine scale, site-specific data and a supportive policy environment. Our research illustrates that the duel objective of conserving biodiversity and reducing the release of greenhouse gases offers important opportunities for cost-effective land management investments.

  19. The Effect of Carbon Credits on Savanna Land Management and Priorities for Biodiversity Conservation

    PubMed Central

    Douglass, Lucinda L.; Possingham, Hugh P.; Carwardine, Josie; Klein, Carissa J.; Roxburgh, Stephen H.; Russell-Smith, Jeremy; Wilson, Kerrie A.

    2011-01-01

    Carbon finance offers the potential to change land management and conservation planning priorities. We develop a novel approach to planning for improved land management to conserve biodiversity while utilizing potential revenue from carbon biosequestration. We apply our approach in northern Australia's tropical savanna, a region of global significance for biodiversity and carbon storage, both of which are threatened by current fire and grazing regimes. Our approach aims to identify priority locations for protecting species and vegetation communities by retaining existing vegetation and managing fire and grazing regimes at a minimum cost. We explore the impact of accounting for potential carbon revenue (using a carbon price of US$14 per tonne of carbon dioxide equivalent) on priority areas for conservation and the impact of explicitly protecting carbon stocks in addition to biodiversity. Our results show that improved management can potentially raise approximately US$5 per hectare per year in carbon revenue and prevent the release of 1–2 billion tonnes of carbon dioxide equivalent over approximately 90 years. This revenue could be used to reduce the costs of improved land management by three quarters or double the number of biodiversity targets achieved and meet carbon storage targets for the same cost. These results are based on generalised cost and carbon data; more comprehensive applications will rely on fine scale, site-specific data and a supportive policy environment. Our research illustrates that the duel objective of conserving biodiversity and reducing the release of greenhouse gases offers important opportunities for cost-effective land management investments. PMID:21935363

  20. 26 CFR 801.8 - Effective/applicability dates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Effective/applicability dates. 801.8 Section 801.8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL...

  1. 26 CFR 801.8 - Effective/applicability dates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Effective/applicability dates. 801.8 Section 801.8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL...

  2. 26 CFR 801.5 - Employee satisfaction measures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employee satisfaction measures. 801.5 Section 801.5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL...

  3. 77 FR 31687 - Proposed Collection; Comment Request for Revenue Procedure 2003-11

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-29

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

  4. 26 CFR 801.2 - Measuring organizational performance.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Measuring organizational performance. 801.2 Section 801.2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE BALANCED SYSTEM FOR MEASURING ORGANIZATIONAL AND EMPLOYEE PERFORMANCE WITHIN THE INTERNAL...

  5. 75 FR 29818 - Internal Revenue Service

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-27

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

  6. 47 CFR 32.5081 - End user revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  7. 47 CFR 32.5040 - Private line revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  8. 47 CFR 32.5083 - Special access revenue.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  9. 47 CFR 32.5081 - End user revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  10. 47 CFR 32.5040 - Private line revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  11. 47 CFR 32.5083 - Special access revenue.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  12. 47 CFR 32.5003 - Cellular mobile revenue.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  13. Why Revenue Diversification Matters

    ERIC Educational Resources Information Center

    Leuhusen, Fredrik Carl Axel Peter

    2017-01-01

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

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

    PubMed

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

    2016-10-01

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

  15. Community Impact Report. Executive Summary, Fall 2000.

    ERIC Educational Resources Information Center

    Hodge, Valerie

    This summary details Bellevue Community College's (BCC's) (Washington) short-term and long-term community impacts. Short-term community impacts include: (1) 34,994 students were educated and trained at BCC; (2) BCC employed over 2,272 people, 53% of whom lived in the BCC service area; (3) BCC total revenue was $62,966,226; (4) 28.6% of the total…

  16. Efficient assessments of urban tree planting potential around the southern Piedmont region of the United States

    Treesearch

    Krista Merry; Jacek Siry; Pete Bettinger; Michael Bowker

    2013-01-01

    Urban forest carbon offset projects have the potential todraw substantial amounts ofcarbon dioxide (CO2) from the atmosphere ,increase green space,and possibly generate revenue for landowne rsincities capable of trading credits associated with these projects.The area of15cities inornear the Piedmont region of the southern...

  17. Revenue and Expenses of Ontario Universities, 1981-82. Volume IV, Physical Plant Operating Expenses.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto. Research Div.

    Results of an annual survey provide an analysis of physical plant costs by major functional area and object of expense, as reported in each university's operating fund. The principles observed in reporting, definitions, and explanatory comments on the cost categories and their scopes precede a series of summary tables for: total and percentage…

  18. Determinants of Spectator Attendance at Historically Black Colleges' and Universities' Football Games

    ERIC Educational Resources Information Center

    Stringfellow, Donnie

    2011-01-01

    Spectator attendance is a popular topic in the sport management literature. However, the primary focus of work done in this area has been examining professional sports, with collegiate sports lagging far behind. The impetus behind the focus on spectator attendance in collegiate sports is the potential impact it can have on increasing revenue in…

  19. 30 CFR 1206.177 - What general requirements regarding transportation allowances apply to me?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... unprocessed gas, residue gas, or gas plant product. For purposes of this section, natural gas liquids are... RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR Natural Resources Revenue PRODUCT VALUATION Indian Gas...? (a) When you value gas under § 1206.174 at a point off the lease, unit, or communitized area (for...

  20. How Does Degree of Rurality Impact the Provision of Surgical Services at Rural Hospitals?

    ERIC Educational Resources Information Center

    Doty, Brit; Zuckerman, Randall; Finlayson, Samuel; Jenkins, Paul; Rieb, Nathaniel; Heneghan, Steven

    2008-01-01

    Context: Rural residents frequently have decreased access to surgical services. Consequences of this situation include increased travel time and financial costs for patients. There are also economic implications for hospitals as they may lose revenue when patients leave the area in order to obtain surgical services. Rural communities vary in size…

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

    PubMed Central

    Reschovsky, Andrew; Zahner, Susan J.

    2015-01-01

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

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

    PubMed

    Reschovsky, Andrew; Zahner, Susan J

    2016-01-01

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

  3. 76 FR 68830 - Railroad Revenue Adequacy-2010 Determination

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-07

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

  4. 26 CFR 601.803 - Program operations and requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Program operations and requirements. 601.803 Section 601.803 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL... non-profit agencies and organizations that have cooperative agreements with the Internal Revenue...

  5. 31 CFR 10.33 - Best practices for tax advisors.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... THE INTERNAL REVENUE SERVICE Duties and Restrictions Relating to Practice Before the Internal Revenue... Internal Revenue Service. (b) Procedures to ensure best practices for tax advisors. Tax advisors with... or assisting in the preparation of submissions to the Internal Revenue Service should take reasonable...

  6. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  7. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    DOT National Transportation Integrated Search

    2012-05-01

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

  9. 30 CFR 1243.3 - What definitions apply to this part?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Section 1243.3 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE SUSPENSIONS PENDING APPEAL AND BONDING-OFFICE OF NATURAL RESOURCES REVENUE General... Natural Resources Revenue or an official to whom the Deputy Director delegates that responsibility. ONRR...

  10. 30 CFR 1243.3 - What definitions apply to this part?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Section 1243.3 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE SUSPENSIONS PENDING APPEAL AND BONDING-OFFICE OF NATURAL RESOURCES REVENUE General... Natural Resources Revenue or an official to whom the Deputy Director delegates that responsibility. ONRR...

  11. 26 CFR 301.9001-2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Definitions. 301.9001-2 Section 301.9001-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION General Rules Application of Internal Revenue Laws § 301.9001-2...

  12. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 7 CFR 1767.26 - Operating revenue.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  14. The FY2011 Federal Budget

    DTIC Science & Technology

    2010-08-04

    long been the largest source of federal revenues, followed by social insurance (payroll) taxes. Federal individual and corporate income tax revenues...915 billion (6.4% of GDP). Corporate income tax revenues fell from $304 billion in FY2008 to $138 billion in FY2009. Federal revenues from other

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

    PubMed

    Melberg, Hans Olav; Lund, Karl E

    2012-02-01

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

  16. Texas hospitals with higher health information technology expenditures have higher revenue: A longitudinal data analysis using a generalized estimating equation model.

    PubMed

    Lee, Jinhyung; Choi, Jae-Young

    2016-04-05

    The benefits of health information technology (IT) adoption have been reported in the literature, but whether health IT investment increases revenue generation remains an important research question. Texas hospital data obtained from the American Hospital Association (AHA) for 2007-2010 were used to investigate the association of health IT expenses and hospital revenue. The generalized estimation equation (GEE) with an independent error component was used to model the data controlling for cluster error within hospitals. We found that health IT expenses were significantly and positively associated with hospital revenue. Our model predicted that a 100% increase in health IT expenditure would result in an 8% increase in total revenue. The effect of health IT was more associated with gross outpatient revenue than gross inpatient revenue. Increased health IT expenses were associated with greater hospital revenue. Future research needs to confirm our findings with a national sample of hospitals.

  17. Service use and financial performance in a replication program on adult day centers.

    PubMed

    Reifler, B V; Cox, N J; Jones, B N; Rushing, J; Yates, K

    1999-01-01

    The authors describe results from Partners in Caregiving: The Dementia Services Program, and present information on service utilization and financial performance among a group of 48 adult day centers across the United States from 1992 to 1996. Centers, with nonrandom assignment, received either grant support (average value: $93,000) or intensive technical assistance (average value: $39,000). Sites reported baseline data and submitted utilization information (enrollment and census) and financial data (revenue and expenses) quarterly. Overall, there were significant increases in enrollment, census, and financial performance (percent of cash expenses met through operating revenue) over the 4-year period. The grant-supported and technical-assistance sites had similar rates of improvement. Results provide data on service utilization and financial performance and demonstrate gains that can be achieved in these areas through improved marketing and financial management.

  18. 78 FR 43002 - Proposed Collection; Comment Request for Revenue Procedure 2004-29

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-18

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

  19. 26 CFR 601.522 - Power of attorney.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Power of attorney. 601.522 Section 601.522 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE... Spirits, Wines, and Beer), Chapter 52 (Cigars, Cigarettes, and Cigarette Papers and Tubes), and chapter 53...

  20. 78 FR 15406 - Proposed Collection; Comment Request for Revenue Procedure 2013-XX

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-11

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

  1. 46 CFR Sec. 3 - Accounting for revenues.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  2. 77 FR 21157 - Internal Revenue Service; Open Meeting of the Taxpayer Advocacy Panel Refund Processing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-09

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

  3. Anthropogenic Influences on Conservation Values of White Rhinoceros

    PubMed Central

    Ferreira, Sam M.; Botha, Judith M.; Emmett, Megan C.

    2012-01-01

    White rhinoceros (rhinos) is a keystone conservation species and also provides revenue for protection agencies. Restoring or mimicking the outcomes of impeded ecological processes allows reconciliation of biodiversity and financial objectives. We evaluate the consequences of white rhino management removal, and in recent times, poaching, on population persistence, regional conservation outcomes and opportunities for revenue generation. In Kruger National Park, white rhinos increased from 1998 to 2008. Since then the population may vary non-directionally. In 2010, we estimated 10,621 (95% CI: 8,767–12,682) white rhinos using three different population estimation methods. The desired management effect of a varying population was detectable after 2008. Age and sex structures in sink areas (focal rhino capture areas) were different from elsewhere. This comes from relatively more sub-adults being removed by managers than what the standing age distribution defined. Poachers in turn focused on more adults in 2011. Although the effect of poaching was not detectable at the population level given the confidence intervals of estimates, managers accommodated expected poaching annually and adapted management removals. The present poaching trend predicts that 432 white rhinos may be poached in Kruger during 2012. The white rhino management model mimicking outcomes of impeded ecological processes predicts 397 rhino management removals are required. At present poachers may be doing “management removals,” but conservationists have no opportunity left to contribute to regional rhino conservation strategies or generate revenue through white rhino sales. In addition, continued trends in poaching predict detectable white rhino declines in Kruger National Park by 2016. Our results suggest that conservationists need innovative approaches that reduce financial incentives to curb the threats that poaching poses to several conservation values of natural resources such as white rhinos. PMID:23029354

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

    PubMed

    Glantz, S A; Charlesworth, A

    1999-05-26

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

  5. The Vulnerability Framework Integrates Various Models of Generating Surplus Revenue

    ERIC Educational Resources Information Center

    Maniaci, Vincent

    2004-01-01

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

  6. 78 FR 34427 - 2012 Tax Information for Use In The Revenue Shortfall Allocation Method

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-07

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

  7. 26 CFR 1.305-3 - Disproportionate distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Disproportionate distributions. 1.305-3 Section 1.305-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... filed with the Internal Revenue Service Center with which the income tax return was filed. (4) See § 1...

  8. 14 CFR 158.13 - Use of PFC revenue.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  9. 76 FR 16855 - Proposed Collection; Comment Request for Revenue Procedure 2001-21

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-25

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

  10. 78 FR 32306 - Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-29

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

  11. 26 CFR 31.3306(k)-1 - Agricultural labor.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

  12. 26 CFR 31.3306(k)-1 - Agricultural labor.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

  13. 26 CFR 31.3306(k)-1 - Agricultural labor.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

  14. 26 CFR 31.3306(k)-1 - Agricultural labor.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Agricultural labor. 31.3306(k)-1 Section 31.3306(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(k)-1 Agricultural labor...

  15. 49 CFR 232.505 - Pre-revenue service acceptance testing plan.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  16. 49 CFR 238.111 - Pre-revenue service acceptance testing plan.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  17. 49 CFR 238.111 - Pre-revenue service acceptance testing plan.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  18. 49 CFR 238.111 - Pre-revenue service acceptance testing plan.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  19. 49 CFR 238.111 - Pre-revenue service acceptance testing plan.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  20. 49 CFR 238.111 - Pre-revenue service acceptance testing plan.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

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

    ERIC Educational Resources Information Center

    Taylor, Barbara A.

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

  2. 30 CFR 1201.100 - Responsibilities of the Director for Office of Natural Resources Revenue.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  3. Efficiency of dairy farms participating and not participating in veterinary herd health management programs.

    PubMed

    Derks, Marjolein; Hogeveen, Henk; Kooistra, Sake R; van Werven, Tine; Tauer, Loren W

    2014-12-01

    This paper compares farm efficiencies between dairies who were participating in a veterinary herd health management (VHHM) program with dairies not participating in such a program, to determine whether participation has an association with farm efficiency. In 2011, 572 dairy farmers received a questionnaire concerning the participation and execution of a VHHM program on their farms. Data from the questionnaire were combined with farm accountancy data from 2008 through 2012 from farms that used calendar year accounting periods, and were analyzed using Stochastic Frontier Analysis (SFA). Two separate models were specified: model 1 was the basic stochastic frontier model (output: total revenue; input: feed costs, land costs, cattle costs, non-operational costs), without explanatory variables embedded into the efficiency component of the error term. Model 2 was an expansion of model 1 which included explanatory variables (number of FTE; total kg milk delivered; price of concentrate; milk per hectare; cows per FTE; nutritional yield per hectare) inserted into the efficiency component of the joint error term. Both models were estimated with the financial parameters expressed per 100 kg fat and protein corrected milk and per cow. Land costs, cattle costs, feed costs and non-operational costs were statistically significant and positive in all models (P<0.01). Frequency distributions of the efficiency scores for the VHHM dairies and the non-VHHM dairies were plotted in a kernel density plot, and differences were tested using the Kolmogorov-Smirnov two-sample test. VHHM dairies had higher total revenue per cow, but not per 100 kg milk. For all SFA models, the difference in distribution was not statistically different between VHHM dairies and non-VHHM dairies (P values 0.94, 0.35, 0.95 and 0.89 for the basic and complete model per 100 kg fat and protein corrected milk and per cow respectively). Therefore we conclude that with our data farm participation in VHHM is not related to overall farm efficiency. Copyright © 2014 Elsevier B.V. All rights reserved.

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

    ERIC Educational Resources Information Center

    Busch, Douglas M.

    2012-01-01

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

  5. 26 CFR 31.6302(b)-1 - Method of collection.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Method of collection. 31.6302(b)-1 Section 31.6302(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Revenue Code of 1954) § 31.6302(b)-1 Method of collection. For provisions relating to collection by means...

  6. 26 CFR 301.7430-3 - Administrative proceeding and administrative proceeding date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taken by a taxpayer in response to the Internal Revenue Service's act or failure to act in connection... the Internal Revenue Service's failure to release a lien under section 6325 and to remedy any... proceeding date. 301.7430-3 Section 301.7430-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  7. 26 CFR 301.7430-2 - Requirements and procedures for recovery of reasonable administrative costs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... recovery—(1) Determination by the Internal Revenue Service. The Internal Revenue Service will grant a... such request is filed, the Internal Revenue Service's failure to respond may be considered by the..., the Internal Revenue Service will not grant a request for recovery of the reasonable administrative...

  8. 26 CFR 301.9100-1 - Extensions of time to make elections.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue Laws § 301.9100-1 Extensions of time to make elections. (a) Introduction. The regulations under... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Extensions of time to make elections. 301.9100-1 Section 301.9100-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  9. 26 CFR 1.6042-2 - Returns of information as to dividends paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue Service office where such company's return is to be filed for the taxable year, a... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Returns of information as to dividends paid. 1.6042-2 Section 1.6042-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  10. State and Local Revenue Potential 1972.

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Engels, Richard A.

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

  11. 77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 2004-53

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-09

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

  12. 26 CFR 301.6104(c)-1 - Disclosure of certain information to State officers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the communication from the Internal Revenue Service to the organization which informs such... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Disclosure of certain information to State officers. 301.6104(c)-1 Section 301.6104(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  13. 26 CFR 302.1-3 - Protection of internal revenue prior to tax determination.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 31.6682-1 - False information with respect to withholding.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false False information with respect to withholding. 31.6682-1 Section 31.6682-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6682-1 False information with respect to...

  15. 78 FR 22036 - Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-12

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

  16. 26 CFR 31.3306(m)-1 - American vessel and aircraft.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false American vessel and aircraft. 31.3306(m)-1 Section 31.3306(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(m)-1 American...

  17. 26 CFR 31.3306(m)-1 - American vessel and aircraft.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false American vessel and aircraft. 31.3306(m)-1 Section 31.3306(m)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(m)-1 American...

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

    ERIC Educational Resources Information Center

    Geske, Terry G.

    1984-01-01

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

  19. 39 CFR 3050.25 - Volume and revenue data.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  20. A Revenue Planning Tool for Charter School Operators

    ERIC Educational Resources Information Center

    Keller, Eric; Hayes, Cheryl D.

    2009-01-01

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

  1. 47 CFR 54.413 - Reimbursement for revenue forgone in offering a Link Up program.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  2. 14 CFR 158.39 - Use of excess PFC revenue.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  3. 14 CFR 158.39 - Use of excess PFC revenue.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 14 CFR 158.39 - Use of excess PFC revenue.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  5. 14 CFR 158.39 - Use of excess PFC revenue.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  6. 14 CFR 158.39 - Use of excess PFC revenue.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  7. Regulatory Enforcement and Fiscal Impact in Local Health Agencies

    PubMed Central

    Rabarison, Kristina M.; Rabarison, Monika K.

    2015-01-01

    Objectives. We used a cross-sectional, retrospective study design to analyze the association between local health agency regulatory activities and revenues from nonclinical fees and fines (NFF). Methods. We extracted data from the 2010 National Association of County and City Health Officials (NACCHO) Profile Survey, the most recent report including NFF information, and used 2-part multivariable regression models to identify relationships between regulatory activities and revenue. We also interviewed LHD directors on access to revenue from fines. Results. NFFs generated substantial revenue for most LHDs, increasing in scope and amount with jurisdiction size for all but the largest municipalities. The greatest proportion of net revenue came from public pools, campgrounds and recreational vehicles, and solid waste disposal. For small and mid-sized LHDs, enforcement activities generated revenue in a dose–response pattern, with higher returns for increased activities. LHDs in decentralized governance states collected more NFF revenue than those in centralized states. States vary regarding LHD access to revenue from sanctions. Conclusions. The fiscal impact of changes in regulatory activity needs careful assessment to avoid unanticipated consequences of applicable law. PMID:25689178

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

    PubMed

    Rauscher, Simone; Wheeler, John R C

    2010-01-01

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

  9. Revenue Risk Modelling and Assessment on BOT Highway Project

    NASA Astrophysics Data System (ADS)

    Novianti, T.; Setyawan, H. Y.

    2018-01-01

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

  10. NFP Investor Conference. Growth is back in sight.

    PubMed

    Haugh, Richard

    2002-06-01

    In a whirlwind of high-stakes meetings in New York City in mid-May, two dozen of the nation's largest hospitals and health systems strutted their stuff with a single goal: securing their future. Their message was clear: back-to-basics works, and now it's time to grow the business. Executives from 23 providers outlined their work on increasing revenue, boosting margins and shoring up balance sheets. They presented their market positions, strategic initiatives and financial results for investment analysts, credit raters and bond traders. The third annual Non-Profit Healthcare Investor Conference was co-sponsored by the American Hospital Association, Health Forum, the Healthcare Financial Management Association and Salomon Smith Barney. The focus on growth doesn't come without challenges Several common themes emerged from the presentations, among them pressure on reimbursement, workforce shortages, liability insurance issues and capacity constraints. Yet executives agree: it all comes down to the basics, and building the strength to keep their missions alive. As Thomas Meier, vice president and treasurer of Oakland, Calif.-based Kaiser Permanente, put it: "No margin, no mission, no más."

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

    PubMed

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

    2016-05-01

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

  12. 75 FR 61642 - Fisheries of the Exclusive Economic Zone Off Alaska; Modified Nonpelagic Trawl Gear and Habitat...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-06

    ... Island Habitat Conservation Area (SMIHCA). Four minor changes to the FMP also are made, three of which do... Flexibility Act (RFA). However, based on their combined groundfish revenues, none of the four catcher vessels... states that, for each rule or group of related rules for which an agency is required to prepare a FRFA...

  13. Politics Can Limit Policy Opportunism in Fiscal Institutions: Evidence from Official General Fund Revenue Forecasts in the American States

    ERIC Educational Resources Information Center

    Krause, George A.; Lewis, David E.; Douglas, James W.

    2013-01-01

    Governments make policy decisions in the same areas in quite different institutions. Some assign policymaking responsibility to institutions designed to be insulated from myopic partisan and electoral pressures and others do not. In this study, we claim that differences in political context and institutional design constrain the policy choices…

  14. Shrinking cities examined from a shrinking scale – the impact of household and neighborhood heterogeneity on changes in material and energy consumption, ecosystem services and environmental impact

    EPA Science Inventory

    Urban populations continue to increase globally and cities have become the dominant human habitat. However, the growth of cities is not universal. Shrinking cities face decreased income, reduced property values, and decreased tax revenue. Fewer people per unit area creates ineffi...

  15. A new look at red pine financial returns in the Lake States.

    Treesearch

    David C. Lothner; Dennis P. Bradley

    1984-01-01

    Describes the financial performance of red pine on site index 60, 70, and 80 lands by using new yield evidence and up-to-date cost and revenue assumptions. Best combinations of initial stocking, residual basal area after thinning, an rotation age are identified for two different financial criteria: soil expectation value and internal rate of return.

  16. Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1978.

    ERIC Educational Resources Information Center

    New Jersey State Dept. of Higher Education, Trenton.

    Financial information and an analytic narrative concerning the New Jersey community college system are presented for the following major areas: (1) enrollments and educational cost per full-time equivalent student; (2) sources of current revenue; (3) educational and general expenditures; and (4) fixed assets and capital data. The New Jersey county…

  17. Male Student-Athlete Perceptions of University Academic Staff Expectations: A Qualitative Analysis of Perceptions, Value and Academic Motivation

    ERIC Educational Resources Information Center

    Verbeck, Teresa A.

    2010-01-01

    Semi-structured interviews were conducted with 11 male collegiate student-athletes in a revenue-generating sport in an effort to better inform current academic support practitioners how to best serve this population. The inquiry focused on student-athlete perceptions of two areas: (1) perceptions regarding the expectations academic personnel have…

  18. 47 CFR 61.38 - Supporting information to be submitted with letters of transmittal.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... for the estimates. (i) A cost of service study for all elements for the most recent 12 month period... whose gross annual revenues exceed $500,000 for the most recent 12 month period of operations or are... 50,000 or fewer access lines in a given study area that are described as subset 3 carriers in § 69...

  19. Green Pricing Program Marketing Expenditures: Finding the Right Balance

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

    Friedman, B.; Miller, M.

    In practice, it is difficult to determine the optimal amount to spend on marketing and administering a green pricing program. Budgets for marketing and administration of green pricing programs are a function of several factors: the region of the country; the size of the utility service area; the customer base and media markets encompassed within that service area; the point or stage in the lifespan of the program; and certainly, not least, the utility's commitment to and goals for the program. All of these factors vary significantly among programs. This report presents data on programs that have funded both marketingmore » and program administration. The National Renewable Energy Laboratory (NREL) gathers the data annually from utility green pricing program managers. Programs reporting data to NREL spent a median of 18.8% of program revenues on marketing their programs in 2008 and 16.6% in 2007. The smallest utilities (those with less than 25,000 in their eligible customer base) spent 49% of revenues on marketing, significantly more than the overall median. This report addresses the role of renewable energy credit (REC) marketers and start-up costs--and the role of marketing, generally, in achieving program objectives, including expansion of renewable energy.« less

  20. HMO penetration: has it hurt public hospitals?

    PubMed

    Clement, J P; Grazier, K L

    2001-01-01

    The purpose of this study is to determine the extent to which health maintenance organization (HMO) penetration within the public hospitals' market area affects the financial performance and viability of these institutions, relative to private hospitals. Hospital- and market-specific measures are examined in a fully interacted model of over 2,300 hospitals in 321 metropolitan statistical areas (MSAs) in 1995. Although hospitals located in markets with higher HMO penetration have lower financial performance as reflected in revenues, expenses and operating margin, public hospitals are not more disadvantaged than other hospitals by managed care.

  1. 75 FR 8817 - Annual Submission of Tax Information for Use in the Revenue Shortfall Allocation Method

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-26

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

  2. 26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

  3. 26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

  4. 26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

  5. 26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

  6. 26 CFR 31.3121(a)(15)-1 - Payments by employer to disabled former employee.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Payments by employer to disabled former employee. 31.3121(a)(15)-1 Section 31.3121(a)(15)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Revenue Code of 1954) General Provisions § 31.3121(a)(15)-1 Payments by employer to disabled former...

  7. 49 CFR Schedule B to Subpart B of... - Study Carriers' Revenue Data

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  8. 49 CFR Schedule B to Subpart B of... - Study Carriers' Revenue Data

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  9. 26 CFR 31.3306(j)-1 - State, United States, and citizen.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false State, United States, and citizen. 31.3306(j)-1 Section 31.3306(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(j)-1 State...

  10. 76 FR 13449 - Proposed Collection; Comment Request for Revenue Procedure 2009-41 (Rev. Proc. 2002-59 Is...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-11

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

  11. Economic Assessment of Hydrogen Technologies Participating in California Electricity Markets

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

    Eichman, Joshua; Townsend, Aaron; Melaina, Marc

    As the electric sector evolves and increasing amounts of variable renewable generation are installed on the system, there are greater needs for system flexibility and sufficient capacity, and greater concern for overgeneration from renewable sources not well matched in time with electric loads. Hydrogen systems have the potential to support the grid in each of these areas. However, limited information is available about the economic competitiveness of hydrogen system configurations. This paper quantifies the value for hydrogen energy storage and demand response systems to participate in select California wholesale electricity markets using 2012 data. For hydrogen systems and conventional storagemore » systems (e.g., pumped hydro, batteries), the yearly revenues from energy, ancillary service, and capacity markets are compared to the yearly cost to establish economic competitiveness. Hydrogen systems can present a positive value proposition for current markets. Three main findings include: (1) For hydrogen systems participating in California electricity markets, producing and selling hydrogen was found to be much more valuable than producing and storing hydrogen to later produce electricity; therefore systems should focus on producing and selling hydrogen and opportunistically providing ancillary services and arbitrage. (2) Tighter integration with electricity markets generates greater revenues (i.e., systems that participate in multiple markets receive the highest revenue). (3) More storage capacity, in excess of what is required to provide diurnal shifting, does not increase competitiveness in current California wholesale energy markets. As more variable renewable generation is installed, the importance of long duration storage may become apparent in the energy price or through additional markets, but currently, there is not a sufficiently large price differential between days to generate enough revenue to offset the cost of additional storage. Future work will involve expanding to consider later year data and multiple regions to establish more generalized results.« less

  12. Systems survivor: a program for house staff in systems-based practice.

    PubMed

    Turley, Christine B; Roach, Richard; Marx, Marilyn

    2007-01-01

    The Systems-Based Practice competency expanded the scope of graduate medical education. Innovative approaches are needed to teach this material. We have designed and implemented a rotation in Systems-Based Practice focused on the interrelationships of patient care, clinical revenue, and the physician's role within health care systems. Experiential learning occurs during a 5-day rotation through 26 areas encompassing the clinical revenue cycle, guided by "expert" staff. Using a reversal of the TV show Survivor, house staff begin conceptually "alone" and discover they are members of a large, dedicated team. Assessment results, including a system knowledge test and course evaluations, are presented. Twenty-five residents from four clinical departments participated in Year 1. An increase in pretest to posttest knowledge scores of 14.8% (p

  13. First principles for financial modeling in medicine.

    PubMed

    Lexa, Frank James; Berlin, Jonathan W

    2005-03-01

    This article provides an overview of some of the core issues in business for physicians and is intended as an introduction. No prior understanding of business processes, finance, or accounting will be assumed or expected. The impetus for this work is the changing nature of medical practice in the United States in the past 20 years. Organizational changes and financial pressures challenge those of us in medicine as never before. For the vast majority of physicians, these realms are outside the scope of our traditional training and expertise. This article will provide an introduction to understanding these issues, starting with misconceptions about the overlap between medicine and finance. We will then introduce core concepts of cash vs. revenue, risk and uncertainty, and basic financial modeling.

  14. Microeconomic principles explain an optimal genome size in bacteria.

    PubMed

    Ranea, Juan A G; Grant, Alastair; Thornton, Janet M; Orengo, Christine A

    2005-01-01

    Bacteria can clearly enhance their survival by expanding their genetic repertoire. However, the tight packing of the bacterial genome and the fact that the most evolved species do not necessarily have the biggest genomes suggest there are other evolutionary factors limiting their genome expansion. To clarify these restrictions on size, we studied those protein families contributing most significantly to bacterial-genome complexity. We found that all bacteria apply the same basic and ancestral 'molecular technology' to optimize their reproductive efficiency. The same microeconomics principles that define the optimum size in a factory can also explain the existence of a statistical optimum in bacterial genome size. This optimum is reached when the bacterial genome obtains the maximum metabolic complexity (revenue) for minimal regulatory genes (logistic cost).

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

    PubMed

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

    2015-02-01

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

  16. 26 CFR 301.7430-8 - Administrative costs incurred in damage actions for violations of section 362 or 524 of the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) In general. The Internal Revenue Service may grant a taxpayer's request for recovery of reasonable... Revenue Service or recovery of damages from the Internal Revenue Service under § 301.7433-2(e). (d) Costs... administrative costs within six months after such request is filed, the Internal Revenue Service's failure to...

  17. 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 Revenue...

  18. 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 Revenue...

  19. 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 Revenue...

  20. 30 CFR 1241.51 - What may Office of Natural Resources Revenue (ONRR) do if I violate a statute, regulation, order...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false What may Office of Natural Resources Revenue... and gas lease? 1241.51 Section 1241.51 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PENALTIES Penalties for Federal and Indian Oil and Gas...

  1. 30 CFR 1241.51 - What may Office of Natural Resources Revenue (ONRR) do if I violate a statute, regulation, order...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false What may Office of Natural Resources Revenue... and gas lease? 1241.51 Section 1241.51 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PENALTIES Penalties for Federal and Indian Oil and Gas...

  2. 30 CFR 1241.51 - What may Office of Natural Resources Revenue (ONRR) do if I violate a statute, regulation, order...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false What may Office of Natural Resources Revenue... and gas lease? 1241.51 Section 1241.51 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PENALTIES Penalties for Federal and Indian Oil and Gas...

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

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto. Research Div.

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

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

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto. Research Div.

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

  5. 26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...; and (vii) Any other act specified in a revenue ruling, revenue procedure, notice, announcement, news... IRS will publish a revenue ruling, revenue procedure, notice, announcement, news release, or other... due on September 15, 2009. (ii) On September 1, 2009, a hurricane strikes County M in State W. On...

  6. 26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...; and (vii) Any other act specified in a revenue ruling, revenue procedure, notice, announcement, news... IRS will publish a revenue ruling, revenue procedure, notice, announcement, news release, or other... due on September 15, 2009. (ii) On September 1, 2009, a hurricane strikes County M in State W. On...

  7. 26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...; and (vii) Any other act specified in a revenue ruling, revenue procedure, notice, announcement, news... IRS will publish a revenue ruling, revenue procedure, notice, announcement, news release, or other... due on September 15, 2009. (ii) On September 1, 2009, a hurricane strikes County M in State W. On...

  8. 26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...; and (vii) Any other act specified in a revenue ruling, revenue procedure, notice, announcement, news... IRS will publish a revenue ruling, revenue procedure, notice, announcement, news release, or other... due on September 15, 2009. (ii) On September 1, 2009, a hurricane strikes County M in State W. On...

  9. 26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; and (vii) Any other act specified in a revenue ruling, revenue procedure, notice, announcement, news... IRS will publish a revenue ruling, revenue procedure, notice, announcement, news release, or other... due on September 15, 2009. (ii) On September 1, 2009, a hurricane strikes County M in State W. On...

  10. RM Methods for Multiple Fare Structure Environments

    DTIC Science & Technology

    2008-06-01

    110 9 LIST OF FIGURES 1 INTRODUCTION Figure 1-1: Revenue Losses due to Overprotection and Dilution... overprotection or dilution. If an airline’s objective is to focus on high-yield business travelers and charge only a single high fare for the...Lost Revenue from Customer Surplus Captured Revenue Rejected Passengers Overprotection Dilution Figure 1-1: Revenue Losses due to Overprotection

  11. 75 FR 78804 - Proposed Collection; Comment Request for Revenue Procedure 2003-45 and Revenue Procedure 2004-48

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-16

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

  12. Revenues and Expenditures for Public Elementary and Secondary Education: School Year 2014-15 (Fiscal Year 2015). First Look. NCES 2018-301

    ERIC Educational Resources Information Center

    Cornman, Stephen Q.; Zhou, Lei; Howell, Malia R.; Young, Jumaane

    2018-01-01

    This First Look report introduces new data for national and state-level public elementary and secondary revenues and expenditures for fiscal year (FY) 2015. Specifically, this report includes the following school finance data: (1) revenue and expenditure totals; (2) revenues by source; (3) expenditures by function and object; (4) current…

  13. Fiscal space for domestic funding of health and other social services.

    PubMed

    Meheus, Filip; McIntyre, Di

    2017-04-01

    To progress toward universal health coverage and promote inclusive social and economic development, it will be necessary to strengthen domestic resource mobilization for health. In this paper, we examine options for increasing domestic government revenue in low- and middle-income countries. We analyze the relationship between level of economic development and levels of government revenue and expenditure, and show that a country's level of economic development does not predetermine its spending levels. Government revenue can be increased through improved tax compliance and efficiency in revenue collection, maximizing revenue from mineral and other natural resources, and increasing tax rates where appropriate. The emphasis should be on increasing revenue through the most progressive means possible; the purpose of raising government spending on health would be defeated if that spending were funded by increasing the relative tax burden of those who are meant to benefit. Increasing government revenue through taxation or other sources is first and foremost a fiscal policy choice or political decision and should be supported through concerted global action.

  14. Stochastic Modeling of Airlines' Scheduled Services Revenue

    NASA Technical Reports Server (NTRS)

    Hamed, M. M.

    1999-01-01

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

  15. Stochastic Modeling of Airlines' Scheduled Services Revenue

    NASA Technical Reports Server (NTRS)

    Hamed, M. M.

    1999-01-01

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

  16. Relationship between National Institutes of Health research awards to US medical schools and managed care market penetration.

    PubMed

    Moy, E; Mazzaschi, A J; Levin, R J; Blake, D A; Griner, P F

    1997-07-16

    Medical research conducted in academic medical centers is often dependent on support from clinical revenues generated in these institutions. Anecdotal evidence suggests that managed care has the potential to affect research conducted in academic medical centers by challenging these clinical revenues. To examine whether empirical evidence supports a relationship between managed care and the ability of US medical schools to sustain biomedical research. Data on annual extramural research grants awarded to US medical schools by the National Institutes of Health (NIH) from fiscal years 1986 to 1995 were obtained, and each medical school was matched to a market for which information about health maintenance organization (HMO) penetration in 1995 was available. Growth in total NIH awards, traditional research project (R01) awards, R01 awards to clinical and basic science departments, and changes in institutional ranking by NIH awards were compared among schools located in markets with low, medium, and high managed care penetration. Medical schools in all markets had comparable rates of growth in NIH awards from 1986 to 1990. Thereafter, medical schools in markets with high managed care penetration had slower growth in the dollar amounts and numbers of NIH awards compared with schools in markets with low or medium managed care penetration. This slower growth for schools in high managed care markets was associated with loss of share of NIH awards, equal to $98 million in 1995, and lower institutional ranking by NIH awards. Much of this revenue loss can be explained by the slower growth of R01 awards to clinical departments in medical schools in high managed care markets. These findings provide evidence of an inverse relationship between growth in NIH awards during the past decade and managed care penetration among US medical schools. Whether this association is causal remains to be determined.

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

    PubMed

    Stodolak, Frederick; Gutierrez, Henry

    2014-08-01

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

  18. Large-scale conservation planning in a multinational marine environment: cost matters.

    PubMed

    Mazor, Tessa; Giakoumi, Sylvaine; Kark, Salit; Possingham, Hugh P

    2014-07-01

    Explicitly including cost in marine conservation planning is essential for achieving feasible and efficient conservation outcomes. Yet, spatial priorities for marine conservation are still often based solely on biodiversity hotspots, species richness, and/or cumulative threat maps. This study aims to provide an approach for including cost when planning large-scale Marine Protected Area (MPA) networks that span multiple countries. Here, we explore the incorporation of cost in the complex setting of the Mediterranean Sea. In order to include cost in conservation prioritization, we developed surrogates that account for revenue from multiple marine sectors: commercial fishing, noncommercial fishing, and aquaculture. Such revenue can translate into an opportunity cost for the implementation of an MPA network. Using the software Marxan, we set conservation targets to protect 10% of the distribution of 77 threatened marine species in the Mediterranean Sea. We compared nine scenarios of opportunity cost by calculating the area and cost required to meet our targets. We further compared our spatial priorities with those that are considered consensus areas by several proposed prioritization schemes in the Mediterranean Sea, none of which explicitly considers cost. We found that for less than 10% of the Sea's area, our conservation targets can be achieved while incurring opportunity costs of less than 1%. In marine systems, we reveal that area is a poor cost surrogate and that the most effective surrogates are those that account for multiple sectors or stakeholders. Furthermore, our results indicate that including cost can greatly influence the selection of spatial priorities for marine conservation of threatened species. Although there are known limitations in multinational large-scale planning, attempting to devise more systematic and rigorous planning methods is especially critical given that collaborative conservation action is on the rise and global financial crisis restricts conservation investments.

  19. The impacts of implementation of National Essential Medicines Policies on primary healthcare institutions: a cross-sectional study in China.

    PubMed

    Guo, Zhigang; Guan, Xiaodong; Shi, Luwen

    2017-11-13

    In 2009, China implemented the National Essential Medicines Policies (NEMPs) as part of a new round of medical system reforms. This study aims to evaluate the impacts of the NEMPs on primary healthcare institutions and discuss the roles of the policies in the new healthcare reforms of China. The study selected a total of six representative provinces of China, generating a sample of 261 primary healthcare institutions from August to December in 2010. A questionnaire survey developed by the study team was distributed to all of the primary healthcare institutions. Nine indicators from three dimensions as the outcome variables were used and calculated to evaluate the impacts of implementation of policies. All of the outcome variables were tested using independent-samples T test between the treatment group (with the NEMPs implemented) and the control group (without the NEMPs implemented). The ratio of drug sales and institution revenues at primary healthcare institutions was 42.99% in the treatment group, which was significantly lower than the control group (53.90%, p < 0.01), while the ratio of financial subsidies of the treatment group was shown to be higher (30.78% VS 20.82%, p < 0.01). The rate of healthcare workers income growth was greater in the treatment group (15.35% VS 5.79%, p = 0.006). The treatment group exhibited higher outpatient and emergency visits per month in urban areas (2720 VS 1763 visits per month) and rural areas (3830 VS 3633), and higher prescriptions per month in urban areas (2048 VS 1025, p = 0.005) and rural areas (3806 VS 3251). The treatment group used more essential medicines and received greater income from essential medicines while the drug price markup rate was lower. The NEMPs appear to affect the transformation of the operation mechanisms of primary healthcare institutions, the improvement of the mechanisms for government investment, and the healthcare pricing system. Meanwhile, the gaps between urban and rural areas need to be addressed. In conclusion, the NEMPs of China are instrumental to the aim of providing basic healthcare services to every citizen.

  20. 26 CFR 31.6011(a)-9 - Instructions to forms control as to which form is to be used.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Instructions to forms control as to which form is to be used. 31.6011(a)-9 Section 31.6011(a)-9 Internal Revenue INTERNAL REVENUE SERVICE... Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-9...

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