17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... registrant's historical or future financial performance, financial position or cash flows that: (i) Excludes... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii...

17 CFR 210.3-18 - Special provisions as to registered management investment companies and companies required to be...

Code of Federal Regulations, 2011 CFR

2011-04-01

...-07. (3) An audited statement of cash flows for the most recent fiscal year if necessary to comply.... In addition, the statements of operations and cash flows (if required by generally accepted... operations, cash flows, and changes in net assets shall be provided for the interim period between the end of...

10 CFR 140.21 - Licensee guarantees of payment of deferred premiums.

Code of Federal Regulations, 2010 CFR

2010-01-01

... certified financial statement showing either that a cash flow (i.e., cash available to a company after all..., or a cash reserve or a combination of cash flow and cash reserve, or (f) Such other type of guarantee...

10 CFR 140.21 - Licensee guarantees of payment of deferred premiums.

Code of Federal Regulations, 2011 CFR

2011-01-01

... certified financial statement showing either that a cash flow (i.e., cash available to a company after all..., or a cash reserve or a combination of cash flow and cash reserve, or (f) Such other type of guarantee...

10 CFR 140.21 - Licensee guarantees of payment of deferred premiums.

Code of Federal Regulations, 2014 CFR

2014-01-01

... certified financial statement showing either that a cash flow (i.e., cash available to a company after all..., or a cash reserve or a combination of cash flow and cash reserve, or (f) Such other type of guarantee...

10 CFR 140.21 - Licensee guarantees of payment of deferred premiums.

Code of Federal Regulations, 2012 CFR

2012-01-01

... certified financial statement showing either that a cash flow (i.e., cash available to a company after all..., or a cash reserve or a combination of cash flow and cash reserve, or (f) Such other type of guarantee...

10 CFR 140.21 - Licensee guarantees of payment of deferred premiums.

Code of Federal Regulations, 2013 CFR

2013-01-01

... certified financial statement showing either that a cash flow (i.e., cash available to a company after all..., or a cash reserve or a combination of cash flow and cash reserve, or (f) Such other type of guarantee...

17 CFR 210.3-03 - Instructions to income statement requirements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... include statements of income and cash flows (which may be unaudited) for the twelve-month period ending on the date of the most recent balance sheet being filed, in lieu of the statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on include operations of a...

17 CFR 210.3-03 - Instructions to income statement requirements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... include statements of income and cash flows (which may be unaudited) for the twelve-month period ending on the date of the most recent balance sheet being filed, in lieu of the statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on include operations of a...

17 CFR 210.3-03 - Instructions to income statement requirements.

Code of Federal Regulations, 2014 CFR

2014-04-01

... include statements of income and cash flows (which may be unaudited) for the twelve-month period ending on the date of the most recent balance sheet being filed, in lieu of the statements of income and cash flows for the interim periods specified. (c) If a period or periods reported on include operations of a...

The Budget Connection: The Last Step in the Planning Process.

ERIC Educational Resources Information Center

Barker, Thomas S.

1997-01-01

In order to succeed, a college or university must link its mission and plans to the budget. The statement of cash flow is a useful tool to establish this connection and adjust expenditures when necessary. Financial Accounting Standards Board formats help in preparing statements for planning purposes. An example of cash flow statement use for…

Reading and understanding financial statements.

PubMed

White, Joseph P

2005-01-01

Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.

Internal Users and Uses of Financial Statements within the Federal Government

DTIC Science & Technology

2012-06-01

income statement, a statement of cash flows, and a statement of changes in stockholders’ equity. The uses and users of private-sector financial...financial reports to identify issues of risk and opportunities based upon 6 significant year-to-year changes, long term liabilities or cash position, or...for the first time (i.e., reconciling cash with the Treasury’s balance) and has constructed an effective audit response infrastructure “enabling the

17 CFR 210.4-08 - General notes to financial statements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... position, cash flows, or results of operation. This description shall include, to the extent material, each... their related gains and losses, are reported in the statements of financial position, cash flows, and... restricted or free of restrictions. (2) Disclose the amount of consolidated retained earnings which...

Understanding the tools for managing cash.

PubMed

Pelfrey, S

1990-10-01

An institution's survival in the 1990s depends on its ability to generate enough cash to meet its needs. The author discusses two accounting tools, the cash budget and the statement of cash flows, that help monitor and control cash flows. By understanding the nature and impact of each report, nurse administrators can help safeguard one of their institution's scarcest resources: cash.

18 CFR 34.4 - Required exhibits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Cash Flows and Computation of Interest Coverage on an actual basis and a pro forma basis for the most... Cash Flows must be in the form prescribed for the “Statement of Cash Flows” of the FERC Form No. 1...

18 CFR 34.4 - Required exhibits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Cash Flows and Computation of Interest Coverage on an actual basis and a pro forma basis for the most... Cash Flows must be in the form prescribed for the “Statement of Cash Flows” of the FERC Form No. 1...

18 CFR 34.4 - Required exhibits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Cash Flows and Computation of Interest Coverage on an actual basis and a pro forma basis for the most... Cash Flows must be in the form prescribed for the “Statement of Cash Flows” of the FERC Form No. 1...

18 CFR 34.4 - Required exhibits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Cash Flows and Computation of Interest Coverage on an actual basis and a pro forma basis for the most... Cash Flows must be in the form prescribed for the “Statement of Cash Flows” of the FERC Form No. 1...

18 CFR 34.4 - Required exhibits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Cash Flows and Computation of Interest Coverage on an actual basis and a pro forma basis for the most... Cash Flows must be in the form prescribed for the “Statement of Cash Flows” of the FERC Form No. 1...

7 CFR 3052.310 - Financial statements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

29 CFR 99.310 - Financial statements.

Code of Federal Regulations, 2013 CFR

2013-07-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

29 CFR 99.310 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-07-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

7 CFR 3052.310 - Financial statements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

The Direct Method of Cash Flows.

ERIC Educational Resources Information Center

Bosserman, David C.; Fischer, Mary

2000-01-01

Explains to college/university business officers how to comply with Governmental Accounting Standards Board Statements Nos. 34, 35, and 9, which require the direct method of presenting cash flows from operating activities and reconciliation of operating cash flows to operating income by fiscal year 2001. Institutions are urged to begin immediately…

Back to Basics: Algebraic Foundations of the Statement of Cash Flows

ERIC Educational Resources Information Center

Joyner, Donald T.; Banatte, Jean-Marie; Dondeti, V. Reddy

2014-01-01

The indirect method for preparing the statement of cash flows, as described in many standard textbooks, involves an item-by-item approach, telling you to add to or subtract from the net income, the increases or decreases in the balance sheet items, such as accounts payable or accounts receivable. Many business students, especially at the…

7 CFR 764.457 - Vendor requirements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... goals, and outline how these changes will occur using present and projected cash flow budgets; (2... use an income statement; (4) Understand and use a balance sheet; (5) Understand and use a cash flow...

7 CFR 764.457 - Vendor requirements.

Code of Federal Regulations, 2013 CFR

2013-01-01

... goals, and outline how these changes will occur using present and projected cash flow budgets; (2... use an income statement; (4) Understand and use a balance sheet; (5) Understand and use a cash flow...

7 CFR 764.457 - Vendor requirements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... goals, and outline how these changes will occur using present and projected cash flow budgets; (2... use an income statement; (4) Understand and use a balance sheet; (5) Understand and use a cash flow...

Teaching the Indirect Method of the Statement of Cash Flows in Introductory Financial Accounting: A Comprehensive, Problem-Based Approach

ERIC Educational Resources Information Center

Brickner, Daniel R.; McCombs, Gary B.

2004-01-01

In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be…

7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

Code of Federal Regulations, 2011 CFR

2011-01-01

... under Public Law 103-354 1942-53, “Cash Flow Report,” instead of page one of schedule one and schedule..., and Equity.” When used for budgeting, the cash statement should be projected for the upcoming fiscal year. When used for quarterly or annual reports, the cash flow report should include current year...

7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

Code of Federal Regulations, 2014 CFR

2014-01-01

... under Public Law 103-354 1942-53, “Cash Flow Report,” instead of page one of schedule one and schedule..., and Equity.” When used for budgeting, the cash statement should be projected for the upcoming fiscal year. When used for quarterly or annual reports, the cash flow report should include current year...

7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

Code of Federal Regulations, 2012 CFR

2012-01-01

... under Public Law 103-354 1942-53, “Cash Flow Report,” instead of page one of schedule one and schedule..., and Equity.” When used for budgeting, the cash statement should be projected for the upcoming fiscal year. When used for quarterly or annual reports, the cash flow report should include current year...

7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

Code of Federal Regulations, 2013 CFR

2013-01-01

... under Public Law 103-354 1942-53, “Cash Flow Report,” instead of page one of schedule one and schedule..., and Equity.” When used for budgeting, the cash statement should be projected for the upcoming fiscal year. When used for quarterly or annual reports, the cash flow report should include current year...

A Conceptual Framework for the Indirect Method of Reporting Net Cash Flow from Operating Activities

ERIC Educational Resources Information Center

Wang, Ting J.

2010-01-01

This paper describes the fundamental concept of the reconciliation behind the indirect method of the statement of cash flows. A conceptual framework is presented to demonstrate how accrual and cash-basis accounting methods relate to each other and to illustrate the concept of reconciling these two accounting methods. The conceptual framework…

Cash budgeting: an underutilized resource management tool in not-for-profit health care entities.

PubMed

Hauser, R C; Edwards, D E; Edwards, J T

1991-01-01

Cash budgeting is generally considered to be an important part of resource management in all businesses. However, respondents to a survey of not-for-profit health care entities revealed that some 40 percent of the participants do not currently prepare cash budgets. Where budgeting occurred, the cash forecasts covered various time frames, and distribution of the document was inconsistent. Most budgets presented cash receipts and disbursements according to operating, investing, and financing activities--a format consistent with the year-end cash flow statement. By routinely preparing monthly cash budgets, the not-for-profit health care entity can project cash inflow/outflow or position with anticipated cash insufficiencies and surpluses. The budget should be compared each month to actual results to evaluate performance. The magnitude and timing of cash flows is much too critical to be left to chance.

Report: Nevada Drinking Water State Revolving Fund Financial Statements with Independent Auditor's Report

EPA Pesticide Factsheets

Examination of the balance sheet of the Nevada Drinking Water State Revolving Fund Program as of June 30, 2001, the related statement of revenues, expenses, and changes in retained earnings, and the statement of 2001 cash flows.

Report: South Carolina Drinking Water State Revolving Fund Program Financial Statements with Independent Auditor’s Report, June 30, 2002

EPA Pesticide Factsheets

Report #2003-1-00138, September 17, 2003. We have audited the balance sheet of the SCDWSRF Program as of June 30, 2002, the related statement of revenues, expenses, and changes in fund equity, and the statement of cash flows for the year then ended.

The early indicators of financial failure: a study of bankrupt and solvent health systems.

PubMed

Coyne, Joseph S; Singh, Sher G

2008-01-01

This article presents a series of pertinent predictors of financial failure based on analysis of solvent and bankrupt health systems to identify which financial measures show the clearest distinction between success and failure. Early warning signals are evident from the longitudinal analysis as early as five years before bankruptcy. The data source includes seven years of annual statements filed with the Securities and Exchange Commission by 13 health systems before they filed bankruptcy. Comparative data were compiled from five solvent health systems for the same seven-year period. Seven financial solvency ratios are included in this study, including four cash liquidity measures, two leverage measures, and one efficiency measure. The results show distinct financial trends between solvent and bankrupt health systems, in particular for the operating-cash-flow-related measures, namely Ratio 1: Operating Cash Flow Percentage Change, from prior to current period; Ratio 2: Operating Cash Flow to Net Revenues; and Ratio 4: Cash Flow to Total Liabilities, indicating sensitivity in the hospital industry to cash flow management. The high dependence on credit from third-party payers is cited as a reason for this; thus, there is a great need for cash to fund operations. Five managerial policy implications are provided to help health system managers avoid financial solvency problems in the future.

North Dakota University System Annual Financial Report, Fiscal Year Ended June 30, 2007

ERIC Educational Resources Information Center

North Dakota University System, 2007

2007-01-01

This report provides financial data for the North Dakota University System (the "System") for the fiscal year ended June 30, 2007. The Management Discussion and Analysis; the Statement of Net Assets; the Statement of Revenues, Expenses, and Changes in Net Assets; and the Statement of Cash Flows provide information on the System as a…

Report: State of Utah Drinking Water State Revolving Fund Financial Statements with Independent Auditor’s Report, June 30, 2002

EPA Pesticide Factsheets

Report #2003-1-00110, June 3, 2003.Audit of the net assets statement of the Utah Dept of Env Quality Drinking Water State Revolving Fund Prog as of June 30, 2002, and the statements of revenues, expenses and changes in fund net assets, and 2002 cash flows.

Basic Finance

NASA Technical Reports Server (NTRS)

Vittek, J. F.

1972-01-01

A discussion of the basic measures of corporate financial strength, and the sources of the information is reported. Considered are: balance sheet, income statement, funds and cash flow, and financial ratios.

17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

17 CFR 244.101 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

45 CFR 155.1210 - Maintenance of records.

Code of Federal Regulations, 2014 CFR

2014-10-01

...) of this section include, at a minimum, the following: (1) Information concerning management and..., including cash flow statements, and accounts receivable and matters pertaining to the costs of operations...

13 CFR 500.211 - Lender responsibilities.

Code of Federal Regulations, 2010 CFR

2010-01-01

...) Monitoring. In accordance with the Guarantee the Lender shall monitor Borrower's performance under the Loan... borrower, as provided in the Guarantee; (2) Projected balance sheet, income statement, and cash flows for...

7 CFR 1773.31 - Auditor's report.

Code of Federal Regulations, 2013 CFR

2013-01-01

... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Reporting Requirements § 1773.31 Auditor's report. The CPA... cash flows. This report must be signed by the CPA, cover all statements presented, and refer to the...

7 CFR 1773.31 - Auditor's report.

Code of Federal Regulations, 2014 CFR

2014-01-01

... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Reporting Requirements § 1773.31 Auditor's report. The CPA... cash flows. This report must be signed by the CPA, cover all statements presented, and refer to the...

7 CFR 1773.31 - Auditor's report.

Code of Federal Regulations, 2012 CFR

2012-01-01

... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Reporting Requirements § 1773.31 Auditor's report. The CPA... cash flows. This report must be signed by the CPA, cover all statements presented, and refer to the...

7 CFR 1773.31 - Auditor's report.

Code of Federal Regulations, 2011 CFR

2011-01-01

... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Reporting Requirements § 1773.31 Auditor's report. The CPA... cash flows. This report must be signed by the CPA, cover all statements presented, and refer to the...

12 CFR 723.6 - What must your member business loan policy address?

Code of Federal Regulations, 2011 CFR

2011-01-01

... the ability of the borrower to repay the loan consistent with appropriate underwriting and due... experience, balance sheet, cash flow analysis, income statements, tax data, environmental impact assessment...

Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

PubMed

Conner, Brian

2016-03-01

A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

GASB 35: The New Financial Reporting Requirements for Public College and Universities.

ERIC Educational Resources Information Center

Qayoumi, Mohammad H.

2001-01-01

Presents the basic financial reporting elements of the Governmental Accounting Standards Board (GASB-35) for public colleges and universities, including statements of net assets and cash flow reporting. The GASB-35's impact on facilities managers is discussed. (GR)

7 CFR 4290.620 - Requirements to obtain information from Portfolio Concerns.

Code of Federal Regulations, 2011 CFR

2011-01-01

... the Enterprise to submit such financial statements, plans of operation (including intended use of financing proceeds), cash flow analyses, projections, and such economic development information about the... financial and economic development information. (1) The terms of each Financing must require the Portfolio...

Laboratory administration--capital budgeting.

PubMed

Butros, F

1997-01-01

The process of capital budgeting varies among different health-care institutions. Understanding the concept of present value of money, incremental cash flow statements, and the basic budgeting techniques will enable the laboratory manager to make the rational and logical decisions that are needed in today's competitive health-care environment.

76 FR 30982 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-27

... Securities and Exchange Commission (``Commission'') has submitted to the Office of Management and Budget... of Management and Budget, Room 10102, New Executive Office Building, Washington, DC 20503, or by.... In general, balance sheets for the preceding two fiscal years, income and cash flow statements for...

Economic values and corporate financial statements.

PubMed

Magness, Vanessa

2003-07-01

Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain. Furthermore, demand for this sort of information appears small. Some of these issues may be resolved over time. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of "sustainable development," efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.

13 CFR 108.620 - Requirements to obtain information from Portfolio Concerns.

Code of Federal Regulations, 2010 CFR

2010-01-01

... requirements of § 108.600 and must be in English. (a) Information for initial Financing decision. Before extending any Financing, you must require the applicant to submit such financial statements, plans of operation (including intended use of financing proceeds), cash flow analyses, projections, and such...

13 CFR 130.340 - SBDC services and restrictions on service.

Code of Federal Regulations, 2011 CFR

2011-01-01

... access to capital, such as business plan development, financial statement preparation and analysis, and cash flow preparation and analysis. (2) SBDCs should help prepare their clients to represent themselves... financial packages, the SBDCs may not take a direct role in representing clients in loan negotiations. (3...

Accounting Issues: An Essay Series Part IX--Statement of Cash Flows

ERIC Educational Resources Information Center

Laux, Judy

2009-01-01

This essay series, beginning with Laux [2007a], defends the proposition that eliminating the theoretical chapter from the principles level accounting course has weakened the introduction for students new to this subject, perhaps resulting in some adverse selection for the accounting profession. As a remedy, it offers concise theoretical articles…

78 FR 57058 - Federal Housing Administration (FHA) Approval of Lending Institutions and Mortgagees: Streamlined...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-17

... federal banking agencies and reduce the cost of participating in FHA programs by releasing small... retained earnings, a statement of cash flows, an analysis of the lender's or mortgagee's net worth adjusted...: Streamlined Reporting Requirements for Small Supervised Lenders and Mortgagees AGENCY: Office of the Assistant...

78 FR 23178 - Federal Housing Administration (FHA) Approval of Lending Institutions and Mortgagees: Streamlined...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-18

... in line with that of the federal banking agencies and, as discussed above, reduce the cost of... earnings, a statement of cash flows, an analysis of the mortgagee's net worth adjusted to reflect only...: Streamlined Reporting Requirements for Small Supervised Lenders and Mortgagees AGENCY: Office of the Assistant...

The Spread of ICT Innovation in Accounting Education

ERIC Educational Resources Information Center

Jebeile, Sam; Abeysekera, Indra

2010-01-01

This paper conveys the findings of a study conducted to evaluate the initiation of an interactive online computer-assisted learning module, called WEBLEARN, in an undergraduate introductory accounting course at an Australian university. The purpose was to aid students in the preparation of cash flow statements, a topic that from the student…

18 CFR 141.500 - Cash management programs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Cash management... OF 1978 STATEMENTS AND REPORTS (SCHEDULES) § 141.500 Cash management programs. Public utilities and... and § 141.1 or § 141.2 of this title that participate in cash management programs must file these...

18 CFR 141.500 - Cash management programs.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Cash management... OF 1978 STATEMENTS AND REPORTS (SCHEDULES) § 141.500 Cash management programs. Public utilities and... and § 141.1 or § 141.2 of this title that participate in cash management programs must file these...

Charge auditing from a nursing perspective.

PubMed

Obert, S J

1990-01-01

Many third-party payors, which include commercial health and auto insurance companies and workmen's compensation carriers, are requesting access to their clients' itemized patient statements and medical records for verifying accuracy of charges and documentation of services rendered. If even a portion of the payment is withheld until the audit is completed, slowing of cash flow results. A slow cash flow may ultimately have profound effects on the quality, or even availability, of patient care. Hospitals are finding it cost effective to have someone within their institution audit patient accounts and medical records to identify problem areas that may result in denial of payment. Nurses are being recruited to perform these audits because of their knowledge of documentation standards and patient account charging procedures. With this background, the nurse auditor is also able to assess educational needs of the nursing staff and work collaboratively with other departments to correct deficiencies.

Analysis of cash flow in academic medical centers in the United States.

PubMed

McCue, Michael J; Thompson, Jon M

2011-09-01

To examine cash flow margins in academic medical centers (AMCs; i.e., teaching hospitals) in an effort both to determine any significant differences in a set of operational and financial factors known to influence cash flow for high- and low-cash-flow AMCs and to discuss how these findings affect AMC operations. The authors sampled the Medicare cost report data of 103 AMCs for fiscal years 2005, 2006, and 2007, and then they applied the t test to test for significant mean differences between the two cash flow groups across operational and financial variables (e.g., case mix, operating margin). Compared with low-cash-flow AMCs, high-cash-flow AMCs were larger-bed-size facilities, treated cases of greater complexity, generated higher net patient revenue per adjusted discharge, served a significantly lower percentage of Medicaid patients, had significantly higher average operating profit margins and cash flow margin ratios, possessed a higher number of days of cash on hand, and collected their receivables more quickly. Study findings imply that high-cash-flow AMCs were earning higher cash flow returns than low-cash-flow AMCs, which may be because high-cash-flow AMCs generate higher patient revenues while serving fewer lower-paying Medicaid patients.

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.

Southwestern Power Administration Combined Financial Statements, 2006-2009

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

None

2009-09-01

We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is tomore » express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal Power System, as of September 30, 2009, 2008, 2007, and 2006, and the results of its operations and its cash flow for the years then ended, in conformity with U.S. generally accepted accounting principles. Our audits were conducted for the purpose of forming an opinion on the 2009, 2008, 2007, and 2006 SWFPS’s combined financial statements taken as a whole. The supplementary information in the combining financial statements is presented for purposes of additional analysis and is not a required part of the basic combined financial statements. The supplementary information has been subjected to the auditing procedures applied in the audit of the basic combined financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic combined financial statements taken as a whole.« less

Assessing the Financial Condition of Provider-Sponsored Health Plans.

PubMed

McCue, Michael J

2015-06-01

The aim of this study was to assess the performance of health plans sponsored by provider organizations, with respect to plans generating strong positive cash flow relative to plans generating weaker cash flow. A secondary aim was to assess their capital adequacy. The study identified 24 provider-sponsored health plans (PSHPs) with an average positive cash flow margin from 2011 through 2013 at or above the top 75th percentile, defined as "strong cash flow PSHPs:" This group was compared with 72 PSHPs below the 75th percentile, defined as "weak cash flow PSHPs:" Atlantic Information Services Directory of Health Plans was used to identify the PSHPs. Financial ratios were computed from 2013 National Association of Insurance Commissioners Financial Filings. The study conducted a t test mean comparison between strong and weak cash flow PSHPs across an array of financial performance and capital adequacy measures. In 2013, the strong cash flow PSHPs averaged a cash-flow margin ratio of 6.6%. Weak cash flow PSHPs averaged a cash-flow margin of -0.4%. The net worth capital position of both groups was more than 4.5 times authorized capital. The operational analysis shows that strong cash-flow margin PSHPs are managing their medical costs to achieve this position. Although their medical loss ratio increased by almost 300 basis points from 2011 to 2013, it was still statistically significantly lower than the weaker cash flow PSHP group (P<.001). In terms of capital adequacy, both strong and weak cash-flow margin PSHP groups possessed sufficient capital to ensure the viability of these plans.

31 CFR 206.6 - Cash management planning and review.

Code of Federal Regulations, 2011 CFR

2011-07-01

... cash flows in order to provide an overview of its cash management activities and to identify areas that... basis for identification of improvements and preparation of cash flow reports for submission to the... periodic cash management reviews, identifying improvements, and preparing cash flow reports. In addition...

31 CFR 206.6 - Cash management planning and review.

Code of Federal Regulations, 2014 CFR

2014-07-01

... cash flows in order to provide an overview of its cash management activities and to identify areas that... basis for identification of improvements and preparation of cash flow reports for submission to the... periodic cash management reviews, identifying improvements, and preparing cash flow reports. In addition...

31 CFR 206.6 - Cash management planning and review.

Code of Federal Regulations, 2013 CFR

2013-07-01

... cash flows in order to provide an overview of its cash management activities and to identify areas that... basis for identification of improvements and preparation of cash flow reports for submission to the... periodic cash management reviews, identifying improvements, and preparing cash flow reports. In addition...

31 CFR 206.6 - Cash management planning and review.

Code of Federal Regulations, 2012 CFR

2012-07-01

... cash flows in order to provide an overview of its cash management activities and to identify areas that... basis for identification of improvements and preparation of cash flow reports for submission to the... periodic cash management reviews, identifying improvements, and preparing cash flow reports. In addition...

26 CFR 1.707-0 - Table of contents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Rules Applicable to Guaranteed Payments, Preferred Returns, Operating Cash Flow Distributions, and...) Presumption regarding operating cash flow distributions. (1) In general. (2) Operating cash flow distributions. (i) In general. (ii) Operating cash flow safe harbor. (iii) Tiered partnerships. (c) Accumulation of...

26 CFR 1.707-0 - Table of contents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Rules Applicable to Guaranteed Payments, Preferred Returns, Operating Cash Flow Distributions, and...) Presumption regarding operating cash flow distributions. (1) In general. (2) Operating cash flow distributions. (i) In general. (ii) Operating cash flow safe harbor. (iii) Tiered partnerships. (c) Accumulation of...

26 CFR 1.707-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Guaranteed Payments, Preferred Returns, Operating Cash Flow Distributions, and Reimbursements of Preformation... operating cash flow distributions. (1) In general. (2) Operating cash flow distributions. (i) In general. (ii) Operating cash flow safe harbor. (iii) Tiered partnerships. (c) Accumulation of guaranteed...

26 CFR 1.707-0 - Table of contents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Rules Applicable to Guaranteed Payments, Preferred Returns, Operating Cash Flow Distributions, and...) Presumption regarding operating cash flow distributions. (1) In general. (2) Operating cash flow distributions. (i) In general. (ii) Operating cash flow safe harbor. (iii) Tiered partnerships. (c) Accumulation of...

26 CFR 1.707-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Rules Applicable to Guaranteed Payments, Preferred Returns, Operating Cash Flow Distributions, and...) Presumption regarding operating cash flow distributions. (1) In general. (2) Operating cash flow distributions. (i) In general. (ii) Operating cash flow safe harbor. (iii) Tiered partnerships. (c) Accumulation of...

31 CFR 206.7 - Compliance.

Code of Federal Regulations, 2012 CFR

2012-07-01

... will be sent for each initiative. (1) Collections cash flows. For collections cash flows, the Notice of... Fund. (2) Payments cash flows. [Reserved] ..., AND OPERATION OF THE CASH MANAGEMENT IMPROVEMENTS FUND § 206.7 Compliance. (a) The Service will...

31 CFR 206.7 - Compliance.

Code of Federal Regulations, 2014 CFR

2014-07-01

... will be sent for each initiative. (1) Collections cash flows. For collections cash flows, the Notice of... Fund. (2) Payments cash flows. [Reserved] ..., AND OPERATION OF THE CASH MANAGEMENT IMPROVEMENTS FUND § 206.7 Compliance. (a) The Service will...

31 CFR 206.7 - Compliance.

Code of Federal Regulations, 2013 CFR

2013-07-01

... will be sent for each initiative. (1) Collections cash flows. For collections cash flows, the Notice of... Fund. (2) Payments cash flows. [Reserved] ..., AND OPERATION OF THE CASH MANAGEMENT IMPROVEMENTS FUND § 206.7 Compliance. (a) The Service will...

17 CFR 229.1113 - (Item 1113) Structure of the transaction.

Code of Federal Regulations, 2011 CFR

2011-04-01

... securities, and within each class, with respect to cash flows, credit enhancement or other support and any... narrative discussion of the allocation and priority structure of pool cash flows, present the flow of funds... any requirements directing cash flows from the pool assets (such as to reserve accounts, cash...

7 CFR 4279.131 - Credit quality.

Code of Federal Regulations, 2014 CFR

2014-01-01

... extended. (a) Cash flow. All efforts will be made to structure or restructure debt so that the business has... predominantly cash-flow oriented, and where cash flow and profitability are strong, loan-to-value coverage may be discounted accordingly. A loan primarily based on cash flow must be supported by a successful and...

17 CFR 229.1113 - (Item 1113) Structure of the transaction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... securities, and within each class, with respect to cash flows, credit enhancement or other support and any... narrative discussion of the allocation and priority structure of pool cash flows, present the flow of funds... any requirements directing cash flows from the pool assets (such as to reserve accounts, cash...

17 CFR 229.1113 - (Item 1113) Structure of the transaction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... securities, and within each class, with respect to cash flows, credit enhancement or other support and any... narrative discussion of the allocation and priority structure of pool cash flows, present the flow of funds... any requirements directing cash flows from the pool assets (such as to reserve accounts, cash...

17 CFR 229.1113 - (Item 1113) Structure of the transaction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... securities, and within each class, with respect to cash flows, credit enhancement or other support and any... narrative discussion of the allocation and priority structure of pool cash flows, present the flow of funds... any requirements directing cash flows from the pool assets (such as to reserve accounts, cash...

7 CFR 4279.131 - Credit quality.

Code of Federal Regulations, 2013 CFR

2013-01-01

... extended. (a) Cash flow. All efforts will be made to structure or restructure debt so that the business has... predominantly cash-flow oriented, and where cash flow and profitability are strong, loan-to-value coverage may be discounted accordingly. A loan primarily based on cash flow must be supported by a successful and...

7 CFR 4279.131 - Credit quality.

Code of Federal Regulations, 2012 CFR

2012-01-01

... extended. (a) Cash flow. All efforts will be made to structure or restructure debt so that the business has... predominantly cash-flow oriented, and where cash flow and profitability are strong, loan-to-value coverage may be discounted accordingly. A loan primarily based on cash flow must be supported by a successful and...

48 CFR 232.072-3 - Cash flow forecasts.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Cash flow forecasts. 232..., DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING 232.072-3 Cash flow forecasts. (a) A contractor must be able to sustain a sufficient cash flow to perform the contract. When there is...

Simulation game provides financial management training.

PubMed

Uhles, Neville; Weimer-Elder, Barbette; Lee, James G

2008-01-01

Adventist HealthCare developed a workshop with a reality simulation game as an engaging means to teach nonfinancial managers about the relationships between cash flow, income statements, and balance sheets. Thirty AHC staff, about half financial and half nonfinancial, were trained as workshop facilitators, and all managers with budget oversight were asked to complete the workshop. The workshop was very positively received; participants' average scores on workshop questionnaires increased from 77.4 percent correct on a presession questionnaire to 91.3 percent correct on a postsession questionnaire.

Net Operating Working Capital, Capital Budgeting, and Cash Budgets: A Teaching Example

ERIC Educational Resources Information Center

Tuner, James A.

2016-01-01

Many introductory finance texts present information on the capital budgeting process, including estimation of project cash flows. Typically, estimation of project cash flows begins with a calculation of net income. Getting from net income to cash flows requires accounting for non-cash items such as depreciation. Also important is the effect of…

Developing a planning model to estimate future cash flows.

PubMed

Barenbaum, L; Monahan, T F

1988-03-01

Financial managers are discovering that net income and other traditional measures of cash flow may not provide them with the flexibility needed for comprehensive internal planning and control. By using a discretionary cash flow model, financial managers have a forecasting tool that can help them measure anticipated cash flows, and make better decisions concerning financing alternatives, capital expansion, and performance appraisal.

Cash Flow Planning.

ERIC Educational Resources Information Center

Littman, George W., III

1979-01-01

Proper cash flow planning allows a school business administrator to determine the availability of cash for operating expenses, the need for bank loans to cover these expenses, and the availability of idle cash for investment. (Author)

Capital investment analysis: three methods.

PubMed

Gapenski, L C

1993-08-01

Three cash flow/discount rate methods can be used when conducting capital budgeting financial analyses: the net operating cash flow method, the net cash flow to investors method, and the net cash flow to equity holders method. The three methods differ in how the financing mix and the benefits of debt financing are incorporated. This article explains the three methods, demonstrates that they are essentially equivalent, and recommends which method to use under specific circumstances.

Development of Spreadsheet-Based Integrated Transaction Processing Systems and Financial Reporting Systems

NASA Astrophysics Data System (ADS)

Ariana, I. M.; Bagiada, I. M.

2018-01-01

Development of spreadsheet-based integrated transaction processing systems and financial reporting systems is intended to optimize the capabilities of spreadsheet in accounting data processing. The purpose of this study are: 1) to describe the spreadsheet-based integrated transaction processing systems and financial reporting systems; 2) to test its technical and operational feasibility. This study type is research and development. The main steps of study are: 1) needs analysis (need assessment); 2) developing spreadsheet-based integrated transaction processing systems and financial reporting systems; and 3) testing the feasibility of spreadsheet-based integrated transaction processing systems and financial reporting systems. The technical feasibility include the ability of hardware and operating systems to respond the application of accounting, simplicity and ease of use. Operational feasibility include the ability of users using accounting applications, the ability of accounting applications to produce information, and control applications of the accounting applications. The instrument used to assess the technical and operational feasibility of the systems is the expert perception questionnaire. The instrument uses 4 Likert scale, from 1 (strongly disagree) to 4 (strongly agree). Data were analyzed using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. Spreadsheet-based integrated transaction processing systems and financial reporting systems integrate sales, purchases, and cash transaction processing systems to produce financial reports (statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows) and other reports. Spreadsheet-based integrated transaction processing systems and financial reporting systems is feasible from the technical aspects (87.50%) and operational aspects (84.17%).

7 CFR 2201.20 - Collateral.

Code of Federal Regulations, 2014 CFR

2014-01-01

... cash flows, marketing arrangements, third-party guarantees, insurance policies, contractors' bonds, and...; (2) The cash flow characteristics of the Project; (3) The contractual characteristics of the Project to the extent Project-related agreements underpin the Project's estimated cash flows; (4) The...

7 CFR 2201.20 - Collateral.

Code of Federal Regulations, 2011 CFR

2011-01-01

... cash flows, marketing arrangements, third-party guarantees, insurance policies, contractors' bonds, and...; (2) The cash flow characteristics of the Project; (3) The contractual characteristics of the Project to the extent Project-related agreements underpin the Project's estimated cash flows; (4) The...

7 CFR 2201.20 - Collateral.

Code of Federal Regulations, 2012 CFR

2012-01-01

... cash flows, marketing arrangements, third-party guarantees, insurance policies, contractors' bonds, and...; (2) The cash flow characteristics of the Project; (3) The contractual characteristics of the Project to the extent Project-related agreements underpin the Project's estimated cash flows; (4) The...

7 CFR 2201.20 - Collateral.

Code of Federal Regulations, 2013 CFR

2013-01-01

... cash flows, marketing arrangements, third-party guarantees, insurance policies, contractors' bonds, and...; (2) The cash flow characteristics of the Project; (3) The contractual characteristics of the Project to the extent Project-related agreements underpin the Project's estimated cash flows; (4) The...

Manage Your Cash

ERIC Educational Resources Information Center

Matthews, Kenneth M.

1976-01-01

Discusses formulas for planning school district investment and borrowing strategies based on a district's predicted cash flow and presents a sample investment/borrowing schedule developed from hypothetical cash-flow data. (JG)

Hospital free cash flow.

PubMed

Kauer, R T; Silvers, J B

1991-01-01

Hospital managers may find it difficult to admit their investments have been suboptimal, but such investments often lead to poor returns and less future cash. Inappropriate use of free cash flow produces large transaction costs of exit. The relative efficiency of investor-owned and tax-exempt hospitals in the product market for hospital services is examined as the free cash flow theory is used to explore capital-market conditions of hospitals. Hypotheses concerning the current competitive conditions in the industry are set forth, and the implications of free cash flow for risk, capital-market efficiency, and the cost of capital to tax-exempt institution is compared to capital-market norms.

Derivative financial instruments and nonprofit health care providers.

PubMed

Stewart, Louis J; Owhoso, Vincent

2004-01-01

This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract termination and interest rate volatility risks. In conclusion, we find that these financial instruments can also generate negative as well as positive cash flows and have both a positive and negative impact on reported operating results.

A review and update of the Virginia Department of Transportation's cash flow forecasting model : interim report.

DOT National Transportation Integrated Search

1995-01-01

The Virginia Department of Transportation uses a cash flow forecasting model to predict operations expenditures by month. Components of this general forecasting model estimate line items in the VDOT budget. The cash flow model was developed in the ea...

The Cash Flow Budget. Part I--Development

ERIC Educational Resources Information Center

Gehm, Rudy

1978-01-01

With the cash flow budget a college store manager can prepare himself and the business office to meet current obligations during periods of cash shortfall. Its development is described and guidelines are offered. (LBH)

26 CFR 1.707-4 - Disguised sales of property to partnership; special rules applicable to guaranteed payments...

Code of Federal Regulations, 2013 CFR

2013-04-01

...; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and... payments, preferred returns, operating cash flow distributions, and reimbursements of preformation... distribution of partnership cash flow to a partner with respect to capital contributed to the partnership by...

26 CFR 1.707-4 - Disguised sales of property to partnership; special rules applicable to guaranteed payments...

Code of Federal Regulations, 2012 CFR

2012-04-01

...; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and... payments, preferred returns, operating cash flow distributions, and reimbursements of preformation... distribution of partnership cash flow to a partner with respect to capital contributed to the partnership by...

26 CFR 1.707-4 - Disguised sales of property to partnership; special rules applicable to guaranteed payments...

Code of Federal Regulations, 2011 CFR

2011-04-01

...; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and... payments, preferred returns, operating cash flow distributions, and reimbursements of preformation... distribution of partnership cash flow to a partner with respect to capital contributed to the partnership by...

7 CFR 762.150 - Interest assistance program.

Code of Federal Regulations, 2010 CFR

2010-01-01

... assistance the lender's cash flow budget for the guaranteed applicant must reflect the need for interest assistance and the ability to cash flow with the subsidy. Interest assistance is available only on new... significant changes in the borrower's cash flow budget are anticipated after the initial 12 months, then the...

31 CFR 206.4 - Collection and payment mechanisms.

Code of Federal Regulations, 2011 CFR

2011-07-01

... with these criteria, specific cash flows will utilize EFT as follows: (1) Fees/fines. EFT will be adopted as the presumed method of collecting fees and fines, especially when these collection cash flows... provide the Service with a recommended mechanism for any new or modified cash flows. The Service will...

31 CFR 206.4 - Collection and payment mechanisms.

Code of Federal Regulations, 2014 CFR

2014-07-01

... with these criteria, specific cash flows will utilize EFT as follows: (1) Fees/fines. EFT will be adopted as the presumed method of collecting fees and fines, especially when these collection cash flows... provide the Service with a recommended mechanism for any new or modified cash flows. The Service will...

7 CFR 762.150 - Interest assistance program.

Code of Federal Regulations, 2012 CFR

2012-01-01

... assistance the lender's cash flow budget for the guaranteed applicant must reflect the need for interest assistance and the ability to cash flow with the subsidy. Interest assistance is available only on new... significant changes in the borrower's cash flow budget are anticipated after the initial 12 months, then the...

7 CFR 762.150 - Interest assistance program.

Code of Federal Regulations, 2011 CFR

2011-01-01

... assistance the lender's cash flow budget for the guaranteed applicant must reflect the need for interest assistance and the ability to cash flow with the subsidy. Interest assistance is available only on new... significant changes in the borrower's cash flow budget are anticipated after the initial 12 months, then the...

7 CFR 762.125 - Financial feasibility.

Code of Federal Regulations, 2012 CFR

2012-01-01

... lender, the applicant, and the Agency will be used. (6) The cash flow budget analyzed to determine a feasible plan must represent the predicted cash flow of the operating cycle. (7) Lenders must use price... or will have a cash flow budget developed in conjunction with a proposed or existing Agency direct...

17 CFR 229.1121 - (Item 1121) Distribution and pool performance information.

Code of Federal Regulations, 2012 CFR

2012-04-01

... and actual distribution dates for the distribution period. (2) Cash flows received and the sources... shortfalls or carryovers. (iv) The amount of excess cash flow or excess spread and the disposition of excess cash flow. (4) Beginning and ending principal balances of the asset-backed securities. (5) Interest...

31 CFR 206.4 - Collection and payment mechanisms.

Code of Federal Regulations, 2012 CFR

2012-07-01

... with these criteria, specific cash flows will utilize EFT as follows: (1) Fees/fines. EFT will be adopted as the presumed method of collecting fees and fines, especially when these collection cash flows... provide the Service with a recommended mechanism for any new or modified cash flows. The Service will...

7 CFR 3565.303 - Issuance of loan guarantee.

Code of Federal Regulations, 2014 CFR

2014-01-01

... development in 7 CFR part 1924, subpart C, or its successor regulations; (2) Cash flow certification—the lender certifies, in writing, the project's cash flow assumptions are still valid and depict compliance... standards for site development in 7 CFR part 1924, subpart C, or its successor regulations; (2) Cash flow...

7 CFR 3565.303 - Issuance of loan guarantee.

Code of Federal Regulations, 2012 CFR

2012-01-01

... development in 7 CFR part 1924, subpart C, or its successor regulations; (2) Cash flow certification—the lender certifies, in writing, the project's cash flow assumptions are still valid and depict compliance... standards for site development in 7 CFR part 1924, subpart C, or its successor regulations; (2) Cash flow...

7 CFR 3565.303 - Issuance of loan guarantee.

Code of Federal Regulations, 2013 CFR

2013-01-01

... development in 7 CFR part 1924, subpart C, or its successor regulations; (2) Cash flow certification—the lender certifies, in writing, the project's cash flow assumptions are still valid and depict compliance... standards for site development in 7 CFR part 1924, subpart C, or its successor regulations; (2) Cash flow...

17 CFR 229.1121 - (Item 1121) Distribution and pool performance information.

Code of Federal Regulations, 2011 CFR

2011-04-01

... and actual distribution dates for the distribution period. (2) Cash flows received and the sources... shortfalls or carryovers. (iv) The amount of excess cash flow or excess spread and the disposition of excess cash flow. (4) Beginning and ending principal balances of the asset-backed securities. (5) Interest...

31 CFR 206.4 - Collection and payment mechanisms.

Code of Federal Regulations, 2013 CFR

2013-07-01

... with these criteria, specific cash flows will utilize EFT as follows: (1) Fees/fines. EFT will be adopted as the presumed method of collecting fees and fines, especially when these collection cash flows... provide the Service with a recommended mechanism for any new or modified cash flows. The Service will...

7 CFR 762.150 - Interest assistance program.

Code of Federal Regulations, 2013 CFR

2013-01-01

... assistance the lender's cash flow budget for the guaranteed applicant must reflect the need for interest assistance and the ability to cash flow with the subsidy. Interest assistance is available only on new... significant changes in the borrower's cash flow budget are anticipated after the initial 12 months, then the...

17 CFR 229.1121 - (Item 1121) Distribution and pool performance information.

Code of Federal Regulations, 2014 CFR

2014-04-01

... and actual distribution dates for the distribution period. (2) Cash flows received and the sources... shortfalls or carryovers. (iv) The amount of excess cash flow or excess spread and the disposition of excess cash flow. (4) Beginning and ending principal balances of the asset-backed securities. (5) Interest...

17 CFR 229.1121 - (Item 1121) Distribution and pool performance information.

Code of Federal Regulations, 2013 CFR

2013-04-01

... and actual distribution dates for the distribution period. (2) Cash flows received and the sources... shortfalls or carryovers. (iv) The amount of excess cash flow or excess spread and the disposition of excess cash flow. (4) Beginning and ending principal balances of the asset-backed securities. (5) Interest...

26 CFR 1.707-4 - Disguised sales of property to partnership; special rules applicable to guaranteed payments...

Code of Federal Regulations, 2014 CFR

2014-04-01

...; special rules applicable to guaranteed payments, preferred returns, operating cash flow distributions, and... payments, preferred returns, operating cash flow distributions, and reimbursements of preformation... distribution of partnership cash flow to a partner with respect to capital contributed to the partnership by...

7 CFR 762.125 - Financial feasibility.

Code of Federal Regulations, 2011 CFR

2011-01-01

... lender, the applicant, and the Agency will be used. (6) The cash flow budget analyzed to determine a feasible plan must represent the predicted cash flow of the operating cycle. (7) Lenders must use price... or will have a cash flow budget developed in conjunction with a proposed or existing Agency direct...

7 CFR 762.125 - Financial feasibility.

Code of Federal Regulations, 2013 CFR

2013-01-01

... lender, the applicant, and the Agency will be used. (6) The cash flow budget analyzed to determine a feasible plan must represent the predicted cash flow of the operating cycle. (7) Lenders must use price... or will have a cash flow budget developed in conjunction with a proposed or existing Agency direct...

26 CFR 1.475(a)-4 - Valuation safe harbor.

Code of Federal Regulations, 2011 CFR

2011-04-01

... achieved a predictable net cash flow (for example, a synthetic annuity) that reflects the captured bid-ask spread. This net cash flow is generally impervious to market fluctuations in the values on which the... cash flow attributable to the capture of these spreads. (3) Summary of paragraphs. Paragraph (b) of...

7 CFR 762.125 - Financial feasibility.

Code of Federal Regulations, 2010 CFR

2010-01-01

... lender, the applicant, and the Agency will be used. (6) The cash flow budget analyzed to determine a feasible plan must represent the predicted cash flow of the operating cycle. (7) Lenders must use price...; welding shops; boarding horses; and riding stables. (10) When the applicant has or will have a cash flow...

7 CFR 1717.154 - Transitional assistance in connection with new loans.

Code of Federal Regulations, 2012 CFR

2012-01-01

... loans, RUS will consider the loan authority for the fiscal year, the borrower's projected cash flows... and supplemental loans and the impacts of this difference on the borrower's projected cash flows and... other costs of entering into the merger places on the borrower's rates and cash flows, and the...

43 CFR 404.39 - What factors will Reclamation consider in evaluating my capability to pay 25 percent or more of...

Code of Federal Regulations, 2014 CFR

2014-10-01

... and depreciation, maintenance and repair); (6) Cash flow from operating activities (positive value... financial obligations; (9) Collateral/equity as appropriate; (10) Cash flows from capital and related financing activities (negative value from principle paid on bonds and interest payments); (11) Net cash flow...

43 CFR 404.39 - What factors will Reclamation consider in evaluating my capability to pay 25 percent or more of...

Code of Federal Regulations, 2011 CFR

2011-10-01

... and depreciation, maintenance and repair); (6) Cash flow from operating activities (positive value... financial obligations; (9) Collateral/equity as appropriate; (10) Cash flows from capital and related financing activities (negative value from principle paid on bonds and interest payments); (11) Net cash flow...

7 CFR 1717.154 - Transitional assistance in connection with new loans.

Code of Federal Regulations, 2013 CFR

2013-01-01

... loans, RUS will consider the loan authority for the fiscal year, the borrower's projected cash flows... and supplemental loans and the impacts of this difference on the borrower's projected cash flows and... other costs of entering into the merger places on the borrower's rates and cash flows, and the...

17 CFR 270.3a-7 - Issuers of asset-backed securities.

Code of Federal Regulations, 2011 CFR

2011-04-01

... holders to receive payments that depend primarily on the cash flow from eligible assets; (2) Securities... parties in those eligible assets that principally generate the cash flow needed to pay the fixed-income... the cash flows derived from eligible assets for the benefit of the holders of fixed-income securities...

17 CFR 270.3a-7 - Issuers of asset-backed securities.

Code of Federal Regulations, 2012 CFR

2012-04-01

... holders to receive payments that depend primarily on the cash flow from eligible assets; (2) Securities... parties in those eligible assets that principally generate the cash flow needed to pay the fixed-income... the cash flows derived from eligible assets for the benefit of the holders of fixed-income securities...

20 CFR 606.32 - Types of advances subject to interest.

Code of Federal Regulations, 2013 CFR

2013-04-01

... under title XII of the Social Security Act. (b) Cash flow loans—(1) Availability of interest-free advances. Advances are deemed cash flow loans and shall be free of interest provided that: (i) The advances... calendar year of those loans deemed to be cash flow loans and not subject to interest. This notification...

77 FR 4638 - Defense Federal Acquisition Regulation Supplement; Performance-Based Payments (DFARS Case 2011-D045)

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-30

... tool. The PBP analysis tool is a cash-flow model for evaluating alternative financing arrangements, and... PBP analysis tool is a cash-flow model for evaluating alternative financing arrangements, and is... that reflects adequate consideration to the Government for the improved contractor cash flow...

7 CFR 1717.154 - Transitional assistance in connection with new loans.

Code of Federal Regulations, 2014 CFR

2014-01-01

... loans, RUS will consider the loan authority for the fiscal year, the borrower's projected cash flows... and supplemental loans and the impacts of this difference on the borrower's projected cash flows and... other costs of entering into the merger places on the borrower's rates and cash flows, and the...

18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

Code of Federal Regulations, 2012 CFR

2012-04-01

... derivative instrument liabilities designated by the service company as cash flow or fair value hedges. (b) A... cash flow hedge in this account, with a concurrent charge to account 219, Accumulated other... portion of the cash flow hedge must be charged to the same income or expense account that will be used...

17 CFR 270.3a-7 - Issuers of asset-backed securities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... holders to receive payments that depend primarily on the cash flow from eligible assets; (2) Securities... parties in those eligible assets that principally generate the cash flow needed to pay the fixed-income... the cash flows derived from eligible assets for the benefit of the holders of fixed-income securities...

43 CFR 404.39 - What factors will Reclamation consider in evaluating my capability to pay 25 percent or more of...

Code of Federal Regulations, 2012 CFR

2012-10-01

... and depreciation, maintenance and repair); (6) Cash flow from operating activities (positive value... financial obligations; (9) Collateral/equity as appropriate; (10) Cash flows from capital and related financing activities (negative value from principle paid on bonds and interest payments); (11) Net cash flow...

18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

Code of Federal Regulations, 2011 CFR

2011-04-01

... derivative instrument liabilities designated by the service company as cash flow or fair value hedges. (b) A... cash flow hedge in this account, with a concurrent charge to account 219, Accumulated other... portion of the cash flow hedge must be charged to the same income or expense account that will be used...

18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

Code of Federal Regulations, 2013 CFR

2013-04-01

... derivative instrument liabilities designated by the service company as cash flow or fair value hedges. (b) A... cash flow hedge in this account, with a concurrent charge to account 219, Accumulated other... portion of the cash flow hedge must be charged to the same income or expense account that will be used...

20 CFR 606.32 - Types of advances subject to interest.

Code of Federal Regulations, 2012 CFR

2012-04-01

... under title XII of the Social Security Act. (b) Cash flow loans—(1) Availability of interest-free advances. Advances are deemed cash flow loans and shall be free of interest provided that: (i) The advances... calendar year of those loans deemed to be cash flow loans and not subject to interest. This notification...

18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

Code of Federal Regulations, 2014 CFR

2014-04-01

... derivative instrument liabilities designated by the service company as cash flow or fair value hedges. (b) A... cash flow hedge in this account, with a concurrent charge to account 219, Accumulated other... portion of the cash flow hedge must be charged to the same income or expense account that will be used...

20 CFR 606.32 - Types of advances subject to interest.

Code of Federal Regulations, 2014 CFR

2014-04-01

... under title XII of the Social Security Act. (b) Cash flow loans—(1) Availability of interest-free advances. Advances are deemed cash flow loans and shall be free of interest provided that: (i) The advances... calendar year of those loans deemed to be cash flow loans and not subject to interest. This notification...

17 CFR 270.3a-7 - Issuers of asset-backed securities.

Code of Federal Regulations, 2013 CFR

2013-04-01

... holders to receive payments that depend primarily on the cash flow from eligible assets; (2) Securities... parties in those eligible assets that principally generate the cash flow needed to pay the fixed-income... the cash flows derived from eligible assets for the benefit of the holders of fixed-income securities...

17 CFR 270.3a-7 - Issuers of asset-backed securities.

Code of Federal Regulations, 2014 CFR

2014-04-01

... holders to receive payments that depend primarily on the cash flow from eligible assets; (2) Securities... parties in those eligible assets that principally generate the cash flow needed to pay the fixed-income... the cash flows derived from eligible assets for the benefit of the holders of fixed-income securities...

43 CFR 404.39 - What factors will Reclamation consider in evaluating my capability to pay 25 percent or more of...

Code of Federal Regulations, 2013 CFR

2013-10-01

... and depreciation, maintenance and repair); (6) Cash flow from operating activities (positive value... financial obligations; (9) Collateral/equity as appropriate; (10) Cash flows from capital and related financing activities (negative value from principle paid on bonds and interest payments); (11) Net cash flow...

18 CFR 367.2450 - Account 245, Derivative instrument liabilities-Hedges

Code of Federal Regulations, 2010 CFR

2010-04-01

... derivative instrument liabilities designated by the service company as cash flow or fair value hedges. (b) A... cash flow hedge in this account, with a concurrent charge to account 219, Accumulated other... portion of the cash flow hedge must be charged to the same income or expense account that will be used...

20 CFR 606.32 - Types of advances subject to interest.

Code of Federal Regulations, 2011 CFR

2011-04-01

... under title XII of the Social Security Act. (b) Cash flow loans—(1) Availability of interest-free advances. Advances are deemed cash flow loans and shall be free of interest provided that: (i) The advances... calendar year of those loans deemed to be cash flow loans and not subject to interest. This notification...

Get the Most from Your Cash Flow.

ERIC Educational Resources Information Center

Bauer, Richard I.

1995-01-01

Provides guidelines for overseeing a school district's cash-flow management program: (1) receipts into cash; (2) types of float; (3) concentration account or controlled-disbursement account; (4) bank-account analysis; and (5) safety. One figure is included. (LMI)

What does free cash flow tell us about hospital efficiency? A stochastic frontier analysis of cost inefficiency in California hospitals.

PubMed

Pratt, William R

2010-01-01

Hospitals are facing substantial financial and economic pressure as a result of health plan payment restructuring, unfunded mandates, and other factors. This article analyzes the relationship between free cash flow (FCF) and hospital efficiency given these financial challenges. Data from 270 California hospitals were used to estimate a stochastic frontier model of hospital cost efficiency that explicitly takes into account outpatient heterogeneity. The findings indicate that hospital FCF is significantly linked to firm efficiency/inefficiency. The results indicate that higher positive cash flows are related to lower cost inefficiency, but higher negative cash flows are related to higher cost inefficiency. Thus, cash flows not only impact the ability of hospitals to meet current liabilities, they are also related to the ability of the hospitals to use resources effectively.

A market, operation, and mission assessment of large rural for-profit hospitals with positive cash flow.

PubMed

McCue, Michael J

2007-01-01

National benchmark data for 2002 indicate that large rural for-profit hospitals have a median cash flow margin of 19.5% compared to 9.2% for their nonprofit counterparts. This study aims to gain insight regarding the driving factors behind the high cash flow performance of large rural for-profit hospitals. Using 3 annual periods of Centers for Medicare and Medicaid cost report data with the last fiscal year ending between September 30, 2002, and August 30, 2003, the study found a cash flow margin of 21.5% for the large rural for-profit hospitals. All these facilities were owned by hospital management companies. To assess their underlying market, operational, and mission factors, these hospitals were compared to a similar comparison group of large rural nonprofit hospitals that are system owned and have positive cash flows. Using logistic regression analysis, the study found lower operating expense per adjusted discharge and salary expense as a percentage of total operating expense among large rural for-profit, system-owned hospitals with positive cash flows relative to nonprofits with similar traits. Overall, the findings of this study reflect how these for-profit hospitals, which are owned by hospital management companies, focus on controlling their labor costs as well as operating costs per discharge in order to achieve a greater positive cash flow position.

77 FR 30040 - Self-Regulatory Organizations; New York Stock Exchange LLC; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-21

... proposes to amend, the Domestic Earnings Test and the Domestic Valuation/Revenue with Cash Flow Test. In... amend, the International Earnings Test and the International Valuation/Revenue with Cash Flow Test.\\7... Domestic Valuation/Revenue with Cash Flow Test, the applicant must have (1) At least $500 million in global...

26 CFR 301.7701(i)-2 - Special rules for portions of entities.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... A portion does not include assets that are unlikely to produce any significant cash flows for the... legally entitled to cash flows from the assets. Thus, for example, even if the sale of a building would... anticipated that the cash flows from each group of mortgages will service its related bonds. (iii) Each of the...

30 CFR 203.84 - What is in a net revenue and relief justification report?

Code of Federal Regulations, 2012 CFR

2012-07-01

... cash flow data for 12 qualifying months, using the format specified in the “Guidelines for the...) The cash flow table you submit must include historical data for: (1) Lease production subject to...) Transportation and processing costs. (b) Do not include in your cash flow table the non-allowable costs listed at...

30 CFR 203.84 - What is in a net revenue and relief justification report?

Code of Federal Regulations, 2014 CFR

2014-07-01

... cash flow data for 12 qualifying months, using the format specified in the “Guidelines for the...) The cash flow table you submit must include historical data for: (1) Lease production subject to...) Transportation and processing costs. (b) Do not include in your cash flow table the non-allowable costs listed at...

30 CFR 203.84 - What is in a net revenue and relief justification report?

Code of Federal Regulations, 2011 CFR

2011-07-01

... justification report? This report presents cash flow data for 12 qualifying months, using the format specified... having some production. (a) The cash flow table you submit must include historical data for: (1) Lease... allowable costs; and (5) Transportation and processing costs. (b) Do not include in your cash flow table the...

26 CFR 301.7701(i)-2 - Special rules for portions of entities.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... A portion does not include assets that are unlikely to produce any significant cash flows for the... legally entitled to cash flows from the assets. Thus, for example, even if the sale of a building would... anticipated that the cash flows from each group of mortgages will service its related bonds. (iii) Each of the...

30 CFR 203.84 - What is in a net revenue and relief justification report?

Code of Federal Regulations, 2013 CFR

2013-07-01

... cash flow data for 12 qualifying months, using the format specified in the “Guidelines for the...) The cash flow table you submit must include historical data for: (1) Lease production subject to...) Transportation and processing costs. (b) Do not include in your cash flow table the non-allowable costs listed at...

17 CFR 229.1114 - (Item 1114) Credit enhancement and other support, except for certain derivatives instruments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... liable to provide payments representing 10% or more of the cash flow supporting any offered class of... liable to provide payments representing 10% or more, but less than 20%, of the cash flow supporting any... liable or contingently liable to provide payments representing 20% or more of the cash flow supporting...

26 CFR 301.7701(i)-2 - Special rules for portions of entities.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... A portion does not include assets that are unlikely to produce any significant cash flows for the... legally entitled to cash flows from the assets. Thus, for example, even if the sale of a building would... anticipated that the cash flows from each group of mortgages will service its related bonds. (iii) Each of the...

26 CFR 301.7701(i)-2 - Special rules for portions of entities.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... A portion does not include assets that are unlikely to produce any significant cash flows for the... legally entitled to cash flows from the assets. Thus, for example, even if the sale of a building would... anticipated that the cash flows from each group of mortgages will service its related bonds. (iii) Each of the...

26 CFR 301.7701(i)-2 - Special rules for portions of entities.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... A portion does not include assets that are unlikely to produce any significant cash flows for the... legally entitled to cash flows from the assets. Thus, for example, even if the sale of a building would... anticipated that the cash flows from each group of mortgages will service its related bonds. (iii) Each of the...

30 CFR 203.84 - What is in a net revenue and relief justification report?

Code of Federal Regulations, 2010 CFR

2010-07-01

...) Transportation and processing costs. (b) Do not include in your cash flow table the non-allowable costs listed at... cash flow data for 12 qualifying months, using the format specified in the “Guidelines for the... cash flow table you submit must include historical data for: (1) Lease production subject to royalty...

Fourteen Steps to More Effective Cash Flow Management

ERIC Educational Resources Information Center

Neugebauer, Roger

2004-01-01

Managing cash flow is an incredibly important skill for a center director. Even a center with an annual budget showing a healthy surplus may experience brief periods where funds in the checkbook are insufficient to pay all the bills. To discover how successful directors manage cash flow in tight times, the author surveyed members of the "Exchange…

Unstop the Logjams in Your Cash Flow.

ERIC Educational Resources Information Center

Everett, R. E.

1989-01-01

A cash flow analysis is charting expenditures and revenues against a factor of time. Explains how school systems can, by charting the congruency of revenues and expenditures carefully, develop an investment program to take maximum advantage of a positive cash position. (MLF)

The Cash Flow Budget. Part II--Implementation

ERIC Educational Resources Information Center

Gehm, Rudy

1978-01-01

An "aged accounts payable" (A/P) summary and a cash disbursements journal are advocated as management measures useful in monitoring the cash flow in a college store. Methods for maintaining the A/P summary and for updating the journal are illustrated. (LBH)

Financial trends of leading US oil companies: 1968-1985: Discussion paper No. 017R

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

Sowell, E.

1986-10-01

This study presents a compilation of principal categories of financial data for a sample of leading US based oil companies for the years 1968 through 1985. The categories contained in the compilation are annual financial inflows and outflows, profitability measures and financial position. The period selected exhibits trends prior to and since the Arab oil embargo of 1973/1974. The study is organized into two sections. The first contains a discussion of: (1) the major components of the companies' aggregate primary financial statements; (2) period and subperiod trends of selected items (e.g., revenues, net income, cash flow, capital expenditures); and (3)more » analytical relationships among financial items, as well as their trends (e.g., various measures of profitability, proportion of cash flow allocated to capital expenditures, liquidity ratios, dividend payout ratios). Because of the interrelationship of the primary financial statements, discussion of some items may be subsumed under more than one content heading; thus, net income is covered not only under that heading, but also in connection with profitability, sources of funds and capital expenditures. Where appropriate, data for the sample of companies under study are compared to oil company aggregates developed by other organizations. Similarly, selected comparisons are made in financial data between oil and non-oil companies. The second section of the paper contains comprehensive tables setting forth the data and ratios on which the discussion is based. The purposes of this paper are: (1) to serve as a financial reference source for the API sample of companies (see Appendix A); (2) to present this material for a meaningful historical period; and (3) to elucidate key aspects of oil company financial performance. 6 figs., 6 tabs.« less

76 FR 39278 - Modification of Treasury Regulations Pursuant to Section 939A of the Dodd-Frank Wall Street...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-06

... adjustment implicit in the yield curve used to discount the present value of the cash flows. This adjustment... valuation date, X determines a mid-market probability distribution of future cash flows under the derivatives and computes the present values of these cash flows. In computing these present values, X uses an...

Assessing the performance of freestanding hospitals.

PubMed

McCue, Michael J; Diana, Mark L

2007-01-01

Freestanding hospitals are becoming less common as more hospitals are joining or establishing relationships with multihospital systems. These associations are driven by factors, such as unrelenting competition in local markets, aging physical plants, increasing labor costs, and higher physician fees, that place a high demand on financial assets. Despite these factors, many freestanding hospitals continue to do well financially, showing increases in total profit margins and total cash flow margins. This article examines which market, management, financial, and mission factors are associated with freestanding hospitals with consistently positive cash flows, relative to those without consistently positive cash flows. The study sample consisted of freestanding, nonfederal, short-term, acute care general hospitals with more than 50 beds and three years of annual cash flow data. Data were taken from the annual surveys of the American Hospital Association, the cost reports of the Centers for Medicare and Medicaid Services, and the Area Resource File of the Health Resources and Services Administration. The data were analyzed using logistic regression to identify those factors associated with a consistently positive cash flow. Freestanding hospitals with positive cash flows were found to have a greater market share and to be located in markets with a higher number of physicians and fewer acute care beds; to have fewer unoccupied beds, higher net revenues, greater liquidity, and less debt on hand; and to treat fewer Medicare patients than those without a positive cash flow. The findings suggest that these hospitals are located in resource-rich environments and that they have strong management teams.

39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

Code of Federal Regulations, 2012 CFR

2012-07-01

... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

Code of Federal Regulations, 2013 CFR

2013-07-01

... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

Code of Federal Regulations, 2014 CFR

2014-07-01

... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

Code of Federal Regulations, 2011 CFR

2011-07-01

... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

39 CFR 3060. 30 - Statement of allocated assets and liabilities for competitive products.

Code of Federal Regulations, 2010 CFR

2010-07-01

... on basis of: Total net assets Cash and Cash Equivalents $x,xxx $x,xxx $x,xxx Net Accounts Receivable x,xxx x,xxx x,xxx Supplies, Advances and Prepayments x,xxx x,xxx x,xxx Appropriations Receivable—Revenue Forgone x,xxx x,xxx x,xxx Total Current Assets x,xxx x,xxx x,xxx Property and Equipment: Buildings...

A Market, Operation, and Mission Assessment of Large Rural For-Profit Hospitals with Positive Cash Flow

ERIC Educational Resources Information Center

McCue, Michael J.

2007-01-01

Context: National benchmark data for 2002 indicate that large rural for-profit hospitals have a median cash flow margin of 19.5% compared to 9.2% for their nonprofit counterparts. Purpose: This study aims to gain insight regarding the driving factors behind the high cash flow performance of large rural for-profit hospitals. Methods: Using 3 annual…

Farm Business Records and Financial Statements. Teacher Edition. Farm Business Management Series.

ERIC Educational Resources Information Center

Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

Contained in this teacher's guide are the materials necessary to teach seven instructional units related to keeping farm business records and preparing financial statements. The following instructional units are presented: (1) orientation; (2) inventories; (3) journal entry; (4) enterprise accounting and supplemental records; (5) cash flow…

24 CFR 401.461 - HUD-held second mortgage.

Code of Federal Regulations, 2012 CFR

2012-04-01

... net cash flow, trending assumptions, amortization provisions, and expected residual value of the...)(i) Principal and interest on the second mortgage is payable only out of net cash flow during its term. “Net cash flow” means that portion of project income that remains after the payment of all...

7 CFR 4280.139 - Credit quality.

Code of Federal Regulations, 2014 CFR

2014-01-01

... credit analysis, including adequacy of equity, cash flow, collateral, history, management, and the current status of the industry for which credit is to be extended. (a) Cash flow. All efforts will be made... paragraph (d)(2) of this section for loans of $600,000 or less. Cash equity injection, as discussed in...

24 CFR 401.461 - HUD-held second mortgage.

Code of Federal Regulations, 2010 CFR

2010-04-01

... net cash flow, trending assumptions, amortization provisions, and expected residual value of the...)(i) Principal and interest on the second mortgage is payable only out of net cash flow during its term. “Net cash flow” means that portion of project income that remains after the payment of all...

24 CFR 401.461 - HUD-held second mortgage.

Code of Federal Regulations, 2013 CFR

2013-04-01

... net cash flow, trending assumptions, amortization provisions, and expected residual value of the...)(i) Principal and interest on the second mortgage is payable only out of net cash flow during its term. “Net cash flow” means that portion of project income that remains after the payment of all...

7 CFR 4280.139 - Credit quality.

Code of Federal Regulations, 2012 CFR

2012-01-01

... credit analysis, including adequacy of equity, cash flow, collateral, history, management, and the current status of the industry for which credit is to be extended. (a) Cash flow. All efforts will be made... paragraph (d)(2) of this section for loans of $600,000 or less. Cash equity injection, as discussed in...

7 CFR 4280.139 - Credit quality.

Code of Federal Regulations, 2013 CFR

2013-01-01

... credit analysis, including adequacy of equity, cash flow, collateral, history, management, and the current status of the industry for which credit is to be extended. (a) Cash flow. All efforts will be made... paragraph (d)(2) of this section for loans of $600,000 or less. Cash equity injection, as discussed in...

24 CFR 401.461 - HUD-held second mortgage.

Code of Federal Regulations, 2011 CFR

2011-04-01

... net cash flow, trending assumptions, amortization provisions, and expected residual value of the...)(i) Principal and interest on the second mortgage is payable only out of net cash flow during its term. “Net cash flow” means that portion of project income that remains after the payment of all...

24 CFR 401.461 - HUD-held second mortgage.

Code of Federal Regulations, 2014 CFR

2014-04-01

... net cash flow, trending assumptions, amortization provisions, and expected residual value of the...)(i) Principal and interest on the second mortgage is payable only out of net cash flow during its term. “Net cash flow” means that portion of project income that remains after the payment of all...

7 CFR 773.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... is a farmer in the United States or its territories that produced apples, on not less than 10 acres... cooperative. Cash flow budget is a projection listing all anticipated cash inflows (including all farm income... and other expenses) to be incurred by the borrower during the period of the budget. A cash flow budget...

17 CFR 37.403 - Additional requirements for cash-settled swaps.

Code of Federal Regulations, 2014 CFR

2014-04-01

... requirements for cash-settled swaps. (a) For cash-settled swaps, the swap execution facility shall demonstrate that it monitors the pricing of the reference price used to determine cash flows or settlement; (b) For... cash-settled swaps. 37.403 Section 37.403 Commodity and Securities Exchanges COMMODITY FUTURES TRADING...

18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

Code of Federal Regulations, 2014 CFR

2014-04-01

... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

Code of Federal Regulations, 2011 CFR

2011-04-01

... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

26 CFR 1.1411-6 - Income on investment of working capital subject to tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... current obligations with cash flow generated by the restaurant. S utilizes an interest-bearing checking account at a local bank to make daily deposits of cash receipts generated by the restaurant, and also to... significantly more or less than this amount depending on the short-term cash flow needs of the business. In...

18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

Code of Federal Regulations, 2013 CFR

2013-04-01

... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

Code of Federal Regulations, 2012 CFR

2012-04-01

... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

18 CFR 367.1760 - Account 176, Derivative instrument assets-Hedges.

Code of Federal Regulations, 2010 CFR

2010-04-01

... change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash... effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the...

A Model for Determining School District Cash Flow Needs.

ERIC Educational Resources Information Center

Dembowski, Frederick L.

This paper discusses a model to optimize cash management in school districts. A brief discussion of the cash flow pattern of school districts is followed by an analysis of the constraints faced by the school districts in their investment planning process. A linear programming model used to optimize net interest earnings on investments is developed…

A system for forecasting and monitoring cash flow : phase II, forecasting federal and state revenues, maintenance contracts, other expenditures, and cash balances.

DOT National Transportation Integrated Search

1985-01-01

The research on which this report is based was performed as part of a study to develop an improved system for generating a two-year forecast of monthly cash flows for the Virginia Department of Highways and Transportation. It revealed that current te...

The Medicare Cost Report and the limits of hospital accountability: improving financial accounting data.

PubMed

Kane, N M; Magnus, S A

2001-02-01

Health policy makers, legislators, providers, payers, and a broad range of other players in the health care market routinely seek information on hospital financial performance. Yet the data at their disposal are limited, especially since hospitals' audited financial statements--the "gold standard" in hospital financial reporting--are not publicly available in many states. As a result, the Medicare Cost Report (MCR), filed annually by most U.S. hospitals in order to receive payment for treating Medicare patients, has become the primary public source of hospital financial information. However, financial accounting elements in the MCR are unreliable, poorly defined, and lacking in critical detail. Comparative analyses of MCRs and matched, audited financial statements reveal long-standing problems with the MCR's data, including major differences in reported profits; variations in the reporting of both revenues and expenses; an absence of relevant details, such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR financial data give only a limited and often inaccurate picture of the financial position of hospitals. Audited financial statements provide a more complete perspective, enabling analysts to address important questions left unanswered by the MCR data. Regulatory action is needed to create a national database of financial information based upon audited statements.

77 FR 20079 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change Relating...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-03

... dependent, and a majority of annual cash flow is earned during the winter heating season (October through... markets in which they invest), to manage cash flows, to limit exposure to losses due to changes to non-U.S... terms of voting rights, liquidation preference, and distributions. However, rather than receiving cash...

78 FR 59394 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing of Proposed Rule...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-26

.... exchange-traded covered call options on the Index in order to seek additional cash flow in the form of... more closely approximate those of the markets in which it invests), to manage cash flows or to preserve... Creation Units for cash, the Fund may incur additional costs associated with the acquisition of Deposit...

Analyzing lease/purchase options.

PubMed

Ciolek, D; Mace, J D

1998-01-01

The authors' previous article, "Equipment Acquisition Using Various Forms of Leasing," covers information necessary for selecting among the different kinds of leases. This article explains how to reach a proper financial analysis, preferably using two phases. Using a representative example, the article guides the reader through the first phase and introduces the elements needing review in the second phase. Key elements include pretax aftertax and cash flow analyses. Different organizations use different yardsticks to measure the financials of a transaction, but in general, cash is king. Therefore, the most widely used comparison is the purchase versus lease IRR (internal rate of return) produced by measuring the cash flow of the purchase case compared to the cash flow of the lease case.

48 CFR 232.072-3 - Cash flow forecasts.

Code of Federal Regulations, 2013 CFR

2013-10-01

... forecasts is a strong indicator of serious managerial deficiencies or potential contract cost or performance... the causes of any differences. (d) Cash flow forecasts must— (1) Show the origin and use of all...

48 CFR 232.072-3 - Cash flow forecasts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... forecasts is a strong indicator of serious managerial deficiencies or potential contract cost or performance... the causes of any differences. (d) Cash flow forecasts must— (1) Show the origin and use of all...

48 CFR 232.072-3 - Cash flow forecasts.

Code of Federal Regulations, 2014 CFR

2014-10-01

... forecasts is a strong indicator of serious managerial deficiencies or potential contract cost or performance... the causes of any differences. (d) Cash flow forecasts must— (1) Show the origin and use of all...

48 CFR 232.072-3 - Cash flow forecasts.

Code of Federal Regulations, 2012 CFR

2012-10-01

... forecasts is a strong indicator of serious managerial deficiencies or potential contract cost or performance... the causes of any differences. (d) Cash flow forecasts must— (1) Show the origin and use of all...

7 CFR 762.141 - Reporting requirements.

Code of Federal Regulations, 2013 CFR

2013-01-01

... certification stating that a cash flow projecting at least a feasible plan has been developed, that the borrower..., the cash flow for the borrower's operation that projects a feasible plan or better for the upcoming...

7 CFR 762.141 - Reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... certification stating that a cash flow projecting at least a feasible plan has been developed, that the borrower..., the cash flow for the borrower's operation that projects a feasible plan or better for the upcoming...

7 CFR 762.141 - Reporting requirements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... certification stating that a cash flow projecting at least a feasible plan has been developed, that the borrower..., the cash flow for the borrower's operation that projects a feasible plan or better for the upcoming...

7 CFR 762.141 - Reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... certification stating that a cash flow projecting at least a feasible plan has been developed, that the borrower..., the cash flow for the borrower's operation that projects a feasible plan or better for the upcoming...

7 CFR 1738.20 - Credit support requirement.

Code of Federal Regulations, 2011 CFR

2011-01-01

... determined by a feasibility study satisfactory to RUS. This cash requirement will be waived for applicants operating as telecommunications companies which have positive cash flow for the two calendar years... part of the minimum 20 percent requirement, cash or, in the case of State and local governments, cash...

7 CFR 1738.20 - Credit support requirement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... part of the minimum 20 percent requirement, cash or, in the case of State and local governments, cash... determined by a feasibility study satisfactory to RUS. This cash requirement will be waived for applicants operating as telecommunications companies which have positive cash flow for the two calendar years...

48 CFR 232.072-2 - Appropriate information.

Code of Federal Regulations, 2010 CFR

2010-10-01

...—corporate or personal, and describing its products or services. (3) Statement of all affiliations disclosing... information that discloses— (i) Availability of cash to finance contract performance; (ii) Contractor's...

Evaluation of Foreign Investment in Power Plants using Real Options

NASA Astrophysics Data System (ADS)

Kato, Moritoshi; Zhou, Yicheng

This paper proposes new methods for evaluating foreign investment in power plants under market uncertainty using a real options approach. We suppose a thermal power plant project in a deregulated electricity market. One of our proposed methods is that we calculate the cash flow generated by the project in a reference year using actual market data to incorporate periodic characteristics of energy prices into a yearly cash flow model. We make the stochastic yearly cash flow model with the initial value which is the cash flow in the reference year, and certain trend and volatility. Then we calculate the real options value (ROV) of the project which has abandonment options using the yearly cash flow model. Another our proposed method is that we evaluate foreign currency/domestic currency exchange rate risk by representing ROV in foreign currency as yearly pay off and exchanging it to ROV in domestic currency using a stochastic exchange rate model. We analyze the effect of the heat rate and operation and maintenance costs of the power plant on ROV, and evaluate exchange rate risk through numerical examples. Our proposed method will be useful for the risk management of foreign investment in power plants.

24 CFR 990.280 - Project-based budgeting and accounting.

Code of Federal Regulations, 2013 CFR

2013-04-01

... and other eligible purposes. (5) If the project has excess cash flow available after meeting all reasonable operating needs of the property, the PHA may use this excess cash flow for the following purposes...

24 CFR 990.280 - Project-based budgeting and accounting.

Code of Federal Regulations, 2014 CFR

2014-04-01

... and other eligible purposes. (5) If the project has excess cash flow available after meeting all reasonable operating needs of the property, the PHA may use this excess cash flow for the following purposes...

24 CFR 990.280 - Project-based budgeting and accounting.

Code of Federal Regulations, 2012 CFR

2012-04-01

... and other eligible purposes. (5) If the project has excess cash flow available after meeting all reasonable operating needs of the property, the PHA may use this excess cash flow for the following purposes...

Something for Nothing: Cash Flow as a Contract Incentive

DTIC Science & Technology

2016-03-01

Defense AT&L: March-April 2016 16 Something for Nothing “ Cash Flow” as a Contract Incentive John Pritchard n John Krieger Pritchard and...Krieger are professors at the Defense Acquisition University’s Defense Systems Management College at Fort Belvoir, Virginia. During our combined 70...The government actually has complete control over one of the strongest con-tract incentives possible— cash flow. Most important, in our fiscally

24 CFR 990.205 - Fungibility of operating subsidy between projects.

Code of Federal Regulations, 2013 CFR

2013-04-01

... financial information, as described more fully in § 990.280, produces excess cash flow, and only in the amount up to those excess cash flows. (b) Notwithstanding the provisions of paragraph (a) of this section...

24 CFR 990.205 - Fungibility of operating subsidy between projects.

Code of Federal Regulations, 2010 CFR

2010-04-01

... financial information, as described more fully in § 990.280, produces excess cash flow, and only in the amount up to those excess cash flows. (b) Notwithstanding the provisions of paragraph (a) of this section...

24 CFR 990.205 - Fungibility of operating subsidy between projects.

Code of Federal Regulations, 2014 CFR

2014-04-01

... financial information, as described more fully in § 990.280, produces excess cash flow, and only in the amount up to those excess cash flows. (b) Notwithstanding the provisions of paragraph (a) of this section...

24 CFR 990.205 - Fungibility of operating subsidy between projects.

Code of Federal Regulations, 2011 CFR

2011-04-01

... financial information, as described more fully in § 990.280, produces excess cash flow, and only in the amount up to those excess cash flows. (b) Notwithstanding the provisions of paragraph (a) of this section...

24 CFR 990.205 - Fungibility of operating subsidy between projects.

Code of Federal Regulations, 2012 CFR

2012-04-01

... financial information, as described more fully in § 990.280, produces excess cash flow, and only in the amount up to those excess cash flows. (b) Notwithstanding the provisions of paragraph (a) of this section...

Determinants of corporate dividend policy in Indonesia

NASA Astrophysics Data System (ADS)

Lestari, H. S.

2018-01-01

This study aims to investigate the determinants factors that effect the dividend policy. The sample used in this research is manufacture companies listed in Indonesia Stock Exchange (IDX) and the period 2011 - 2015. There are independent variables such as earning, cash flow, free cash flow, debt, growth opportunities, investment opportunities, firm size, largest shareholder, firm risk, lagged dividend and dividend policy used as dependent variable. The study examines a total of 32 manufacture companies. After analyzing the data using the program software Eviews 9.0 by multiples regression analysis reveal that earning, cash flow, free cash flow, firm size, and lagged dividend have significant effect on dividend policy, whereas debt, growth opportunities, investment opportunities, largest shareholder, and firm risk have no significant effect on dividend policy. The results of this study are expected to be implemented by the financial managers in improving corporate profits and basic information as return on investment decisions.

The future of Cash and Counseling: the framers' view.

PubMed

Mahoney, Kevin J; Fishman, Nancy Wieler; Doty, Pamela; Squillace, Marie R

2007-02-01

This paper reflects on the progress of the original Cash and Counseling states, and shows how this model has spread, how it has evolved over time, and what is left to improve. It then discusses the generalizability of the Cash and Counseling approach beyond long-term care and ventures some thoughts on what still needs to be learned. Finally, this paper suggests some of the contingencies that could affect the diffusion of this innovation. Drawing from ten years of experiences with the fifteen Cash and Counseling states, plus their analyses of current trends and future opportunities and threats, the framers of the Cash and Counseling model reflect on future directions. This paper is essentially a policy-driven analysis of how the Cash and Counseling model has been sustained and disseminated, how it is likely to develop, and what still needs to be learned. The basic Cash and Counseling model appears adaptable to different state environments and populations, but that hypothesis will be severely tested as more and more states seek to replicate. As one step to promote flexibility while capturing and preserving the essence of the model that led to such promising research results, the Cash & Counseling National Program Office developed a "Vision Statement". The Cash and Counseling approach is not for everyone, but it is clearly a choice many participants desire. Its development merits monitoring.

An Integer Programming Approach to School District Financial Management.

ERIC Educational Resources Information Center

Dembowski, Frederick L.

Because of the nature of school district cash flows, there are opportunities for investing surplus cash and the necessity to borrow cash in deficit periods. The term structure of interest rates makes the manual determination of the optimal financial package impossible. In this research, an integer programming model of this cash management process…

12 CFR Appendix A to Part 749 - Record Retention Guidelines

Code of Federal Regulations, 2010 CFR

2010-01-01

... account verification. (e) Applications for membership and joint share account agreements. (f) Journal and... required by law. (d) Cash received vouchers. (e) Journal vouchers. (f) Canceled checks. (g) Bank statements...

Infrastructure Analysis Tools: A Focus on Cash Flow Analysis (Presentation)

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

Melaina, M.; Penev, M.

2012-09-01

NREL has developed and maintains a variety of infrastructure analysis models for the U.S. Department of Energy. Business case analysis has recently been added to this tool set. This presentation focuses on cash flow analysis. Cash flows depend upon infrastructure costs, optimized spatially and temporally, and assumptions about financing and revenue. NREL has incorporated detailed metrics on financing and incentives into the models. Next steps in modeling include continuing to collect feedback on regional/local infrastructure development activities and 'roadmap' dynamics, and incorporating consumer preference assumptions on infrastructure to provide direct feedback between vehicles and station rollout.

Cash streams: five powerful income streams to increase your net income.

PubMed

Means, G B

1998-01-01

You can dramatically increase your profits by: Cash stream #1--extending credit and earning interest on the unpaid balance; Cash stream #2--doing all of the undone treatment in your practice; Cash stream #3--providing financing for everyone who deserves it; Cash stream #4--treating bigger cases; Cash stream #5--avoid treating deadbeats. There isn't anything I know of, which will jump start your practice as much as these five cash streams--more new patients, better case acceptance as well as increased cash flow. But you must get good at financing. You must have in place an organized, proven, financing system--just like the finance companies do.

12 CFR 617.7125 - How should a qualified lender determine the effective interest rate?

Code of Federal Regulations, 2012 CFR

2012-01-01

... a loan using the discounted cash flow method showing the effect of the time value of money. (b) For all loans, the cash flow stream used for calculating the effective interest rate of a loan must...

12 CFR 617.7125 - How should a qualified lender determine the effective interest rate?

Code of Federal Regulations, 2014 CFR

2014-01-01

... a loan using the discounted cash flow method showing the effect of the time value of money. (b) For all loans, the cash flow stream used for calculating the effective interest rate of a loan must...

12 CFR 617.7125 - How should a qualified lender determine the effective interest rate?

Code of Federal Regulations, 2011 CFR

2011-01-01

... a loan using the discounted cash flow method showing the effect of the time value of money. (b) For all loans, the cash flow stream used for calculating the effective interest rate of a loan must...

12 CFR 617.7125 - How should a qualified lender determine the effective interest rate?

Code of Federal Regulations, 2013 CFR

2013-01-01

... a loan using the discounted cash flow method showing the effect of the time value of money. (b) For all loans, the cash flow stream used for calculating the effective interest rate of a loan must...

Fundamentals of financial statement analysis for academic physician managers.

PubMed

Danzi, J T; Boom, M L

1998-04-01

Academic medical centers (i.e., teaching hospitals) and academic medical practices are under pressure to control costs to compete with for-profit health care institutions. The authors explain how academic physician managers who want to control costs wisely must first understand the cost structure of the medical center or practice and compare that structure with those of for-profit institutions. Doing this requires a firm understanding of how to use a valuable tool, financial statement analysis, to assess an institution's health and performance. Such analysis consists of calculating a variety of financial ratios (e.g., operating income divided by revenues; net income divided by total assets) and then comparing them with the corresponding ratios that are considered industry norms. Three types of financial statements (defined in detail) lend themselves to this approach: the balance sheet, income statement, and statement of cash flows. The authors define standard financial ratios, point out their uses and limitations, and emphasize that a ratio's meaning derives from comparing it with the corresponding benchmark ratio in the industry as a whole. Ratios should be used not as the end point of assessing financial status, but as ways to identify possible problems that require further investigation. Analysis of trends of ratios over time within an institution is a complementary approach. The authors then discuss the use of ratios in three standard types of institutional evaluation: of performance, of liquidity and leverage, and of strategic planning. In addition, they present the financial statement of a fictitious academic medical center as an example of how to use ratios for financial statement analysis. The authors emphasize that the key to using the ratios they discuss and hundreds of others is first to decide what question needs answering and then to choose the relevant ratios to provide a basis for finding the answer.

77 FR 70492 - Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-26

... Management and Budget for extension and approval. Form F-7 (17 CFR 239.37) is a registration statement under... cash upon the exercise of rights granted to a registrant's existing security holders to purchase or...

A review and update of the Virginia Department of Transportation cash flow forecasting model.

DOT National Transportation Integrated Search

1996-01-01

This report details the research done to review and update components of the VDOT cash flow forecasting model. Specifically, the study updated the monthly factors submodel used to predict payments on construction contracts. For the other submodel rev...

Good cash flow = come in fast, go out slow!

PubMed

Garvey, Sherill

2002-07-01

The formula for successful cash management in home care is a simple one: The agency must bring cash in as quickly as possible, while keeping expenditures at as low and slow a pace as possible. However, while the formula may be simple, success may be elusive unless agency administrators have a well-thought-out plan to handle cash management.

Evaluating Investments in Natural Gas Vehicles and Infrastructure for Your Fleet: Vehicle Infrastructure Cash-Flow Estimation -- VICE 2.0; Clean Cities, Energy Efficiency & Renewable Energy (EERE)

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

Gonzales, John

2015-04-02

Presentation by Senior Engineer John Gonzales on Evaluating Investments in Natural Gas Vehicles and Infrastructure for Your Fleet using the Vehicle Infrastructure Cash-flow Estimation (VICE) 2.0 model.

17 CFR 210.6-07 - Statements of operations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... issuers of face-amount certificates subject to the special provisions of § 210.6-08 of this part, shall... affiliates. If non-cash dividends are included in income, the bases of recognition and measurement used in...

17 CFR 210.6-07 - Statements of operations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... issuers of face-amount certificates subject to the special provisions of § 210.6-08 of this part, shall... affiliates. If non-cash dividends are included in income, the bases of recognition and measurement used in...

A system for forecasting and monitoring cash flow : phase I : forecasting payments on construction contracts.

DOT National Transportation Integrated Search

1983-01-01

The research on which this paper is based was performed as part of a study to develop a system for generating a one-to-two year forecast of monthly cash flows for the Virginia Department of Highways and Transportation. It revealed that presently used...

Vehicle Infrastructure Cash-Flow Estimation--VICE 2.0; Clean Cities, Energy Efficiency & Renewable Energy (EERE)

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

Mitchell, G.

This presentation discusses the differences between the original Vehicle and Infrastructure Cash-Flow Evaluation (VICE) Model and the revamped version, VICE 2.0. The enhanced tool can now help assess projects to acquire vehicles and infrastructure, or to acquire vehicles only.

76 FR 57982 - Building Energy Codes Cost Analysis

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-19

... DEPARTMENT OF ENERGY Office of Energy Efficiency and Renewable Energy [Docket No. EERE-2011-BT-BC-0046] Building Energy Codes Cost Analysis Correction In notice document 2011-23236 beginning on page... heading ``Table 1. Cash flow components'' should read ``Table 7. Cash flow components''. [FR Doc. C1-2011...

Leasing versus Borrowing: Evaluating Alternative Forms of Consumer Credit.

ERIC Educational Resources Information Center

Nunnally, Bennie H., Jr.; Plath, D. Anthony

1989-01-01

Presents a straightforward method for evaluating lease versus borrow (buy) decisions illustrated with actual financing cost data reported to new car purchasers. States that individuals should consider after-tax cash flows associated with alternative arrangements, time in which cash flow occurs, and opportunity cost of capital to identify the least…

Financial transparency and physicians: the physician leader's guide to sharing numbers.

PubMed

Paskert, James P

2014-01-01

Review critical factors such as length of stay, case mix, financial statements, ratios and days cash on hand that physicians need to understand to adequately manage hospital patients and engage in the success of the organization.

48 CFR 832.202-4 - Security for Government financing.

Code of Federal Regulations, 2013 CFR

2013-10-01

... appropriate officer of the firm. (b) A cash flow forecast for the remainder of the contract term showing the planned origin and use of cash within the firm or branch performing the contract. (c) Information on financing arrangements disclosing the availability of cash to finance contract performance, the contractor's...

31 CFR 206.3 - Billing policy and procedures.

Code of Federal Regulations, 2013 CFR

2013-07-01

..., DISBURSEMENTS, AND OPERATION OF THE CASH MANAGEMENT IMPROVEMENTS FUND § 206.3 Billing policy and procedures. The billing process is considered an integral part of an effective cash management collection program. In those situations where bills are required and the failure to bill would affect the cash flow, bills will...

48 CFR 832.202-4 - Security for Government financing.

Code of Federal Regulations, 2011 CFR

2011-10-01

... appropriate officer of the firm. (b) A cash flow forecast for the remainder of the contract term showing the planned origin and use of cash within the firm or branch performing the contract. (c) Information on financing arrangements disclosing the availability of cash to finance contract performance, the contractor's...

31 CFR 206.3 - Billing policy and procedures.

Code of Federal Regulations, 2011 CFR

2011-07-01

..., DISBURSEMENTS, AND OPERATION OF THE CASH MANAGEMENT IMPROVEMENTS FUND § 206.3 Billing policy and procedures. The billing process is considered an integral part of an effective cash management collection program. In those situations where bills are required and the failure to bill would affect the cash flow, bills will...

31 CFR 206.3 - Billing policy and procedures.

Code of Federal Regulations, 2014 CFR

2014-07-01

..., DISBURSEMENTS, AND OPERATION OF THE CASH MANAGEMENT IMPROVEMENTS FUND § 206.3 Billing policy and procedures. The billing process is considered an integral part of an effective cash management collection program. In those situations where bills are required and the failure to bill would affect the cash flow, bills will...

31 CFR 206.3 - Billing policy and procedures.

Code of Federal Regulations, 2012 CFR

2012-07-01

..., DISBURSEMENTS, AND OPERATION OF THE CASH MANAGEMENT IMPROVEMENTS FUND § 206.3 Billing policy and procedures. The billing process is considered an integral part of an effective cash management collection program. In those situations where bills are required and the failure to bill would affect the cash flow, bills will...

Why Cash Flow Is No Longer for Wimps

ERIC Educational Resources Information Center

Curry, John R.; Hutton, Lyn

2012-01-01

Managing liquidity--a college or university's ability to access cash quickly or to easily convert assets to cash--is an increasingly crucial component of enterprise risk management. Liquidity risks lurk around nearly every corner--in the endowment portfolio, the debt portfolio, and in working-capital management. It also influences students'…

7 CFR 3560.305 - Return on investment.

Code of Federal Regulations, 2014 CFR

2014-01-01

... accordance with the terms of their loan agreement and the following: (1) If there is a positive net cash flow... been taken, borrowers will be required to return any unauthorized ROI. (2) If there is negative cash flow in housing project operations, the Agency may authorize the borrower to take the ROI only after...

7 CFR 3560.305 - Return on investment.

Code of Federal Regulations, 2012 CFR

2012-01-01

... accordance with the terms of their loan agreement and the following: (1) If there is a positive net cash flow... been taken, borrowers will be required to return any unauthorized ROI. (2) If there is negative cash flow in housing project operations, the Agency may authorize the borrower to take the ROI only after...

7 CFR 3560.305 - Return on investment.

Code of Federal Regulations, 2011 CFR

2011-01-01

... accordance with the terms of their loan agreement and the following: (1) If there is a positive net cash flow... been taken, borrowers will be required to return any unauthorized ROI. (2) If there is negative cash flow in housing project operations, the Agency may authorize the borrower to take the ROI only after...

7 CFR 3560.305 - Return on investment.

Code of Federal Regulations, 2013 CFR

2013-01-01

... accordance with the terms of their loan agreement and the following: (1) If there is a positive net cash flow... been taken, borrowers will be required to return any unauthorized ROI. (2) If there is negative cash flow in housing project operations, the Agency may authorize the borrower to take the ROI only after...

Improving cash flow in a down economy. How HIM can help reduce denials.

PubMed

Dunn, Rose

2009-03-01

Maybe HIM professionals can't ease tight credit or reduce bad debt, but they can make sure their organizations get full, correct reimbursement on the first submission. HIM professionals help improve cash flow by contributing to revenue cycle management n these tough economic times-when increases in bad

Modelling of project cash flow on construction projects in Malang city

NASA Astrophysics Data System (ADS)

Djatmiko, Bambang

2017-09-01

Contractors usually prepare a project cash flow (PCF) on construction projects. The flow of cash in and cash out within a construction project may vary depending on the owner, contract documents, and construction service providers who have their own authority. Other factors affecting the PCF are down payment, termyn, progress schedule, material schedule, equipment schedule, manpower schedules, and wages of workers and subcontractors. This study aims to describe the cash inflow and cash outflow based on the empirical data obtained from contractors, develop a PCF model based on Halpen & Woodhead's PCF model, and investigate whether or not there is a significant difference between the Halpen & Woodhead's PCF model and the empirical PCF model. Based on the researcher's observation, the PCF management has never been implemented by the contractors in Malang in serving their clients (owners). The research setting is in Malang City because physical development in all field and there are many new construction service providers. The findings in this current study are summarised as follows: 1) Cash in included current assets (20%), owner's down payment (20%), termyin I (5%-25%), termyin II (20%), termyin III (25%), termyin IV (25%) and retention (5%). Cash out included direct cost (65%), indirect cost (20%), and profit + informal cost(15%), 2)the construction work involving the empirical PCF model in this study was started with the funds obtained from DP or current assets and 3) The two models bear several similarities in the upward trends of direct cost, indirect cost, Pro Ic, progress billing, and S-curve. The difference between the two models is the occurrence of overdraft in the Halpen and Woodhead's PCF model only.

Surviving Tight Times or What to Do When the Money Runs Out.

ERIC Educational Resources Information Center

Neugebauer, Roger

1987-01-01

Recommends strategies to help for-profit and non-profit child care centers survive financial crises. These strategies include discovering the source of the problem; monitoring cash flow; trimming the budget; slowing cash outflow; speeding cash inflow; exploring new income sources; enduring the strain effectively; and avoiding crisis repetition.…

Networks and the fiscal performance of rural hospitals in Oklahoma: are they associated?

PubMed

Broyles, R W; Brandt, E N; Biard-Holmes, D

1998-01-01

This paper uses regression analysis to explore the relation of network membership to the financial performance of rural hospitals in Oklahoma during fiscal year 1995. After adjusting for the scope of service, as measured by the number of facilities or services offered by the hospital, indicators of fiscal status are (1) the cash receipts derived from net patient revenue; (2) the cash disbursements related to operating costs, net of interest and depreciation expense, labor costs and nonlabor costs; and (3) net cash flow, defined as the difference between cash receipts and disbursements. Controlling for the effects of the hospital's structural attributes, operating characteristics and market conditions, the results indicate that members of a network reported lower net operating costs, labor costs and nonlabor expenses per service than nonmembers. Hence, the analysis seems to suggest that the membership of rural hospitals in a network is associated with lower cash disbursements and an improved net cash flow, outcomes that may preserve their fiscal viability and the access of the population at risk to service.

A causality between fund performance and stock market

NASA Astrophysics Data System (ADS)

Kim, Ho-Yong; Kwon, Okyu; Oh, Gabjin

2016-02-01

We investigate whether the characteristic fund performance indicators (FPI), such as the fund return, the Net asset value (NAV) and the cash flow, are correlated with the asset price movement using information flows estimated by the Granger causality test. First, we find that the information flow of FPI is most sensitive to extreme events of the Korean stock market, which include negative events such as the sub-prime crisis and the impact of QE (quantitative easing) by the US subprime and Europe financial crisis as well as the positive events of the golden period of Korean Composite Stock Price Index (KOSPI), except for the fund cash flow. Second, both the fund return and the NAV exhibit significant correlations with the KOSPI, whereas the cash flow is not correlated with the stock market. This result suggests that the information resulting from the ability of the fund manager should influence stock market. Finally, during market crisis period, information flows between FPI and the Korean stock market are significantly positively correlated with the market volatility.

20 CFR 606.32 - Types of advances subject to interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

... provided in paragraph (b) of this section each State shall pay interest on any advance made to such State under title XII of the Social Security Act. (b) Cash flow loans. Advances repaid in full prior to October 1 of the calendar year in which made are deemed cash flow loans and shall be free of interest...

78 FR 21393 - Notice of Submission of Proposed Information Collection to OMB Ginnie Mae Multiclass Securities...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-10

..., allowing the private sector to combine and restructure cash flows from Ginnie Mae Single Class MBS into... program, Ginnie Mae guarantees, with the full faith and credit of the United States, the timely payment of... combine and restructure cash flows from Ginnie Mae Single Class MBS into securities that meet unique...

77 FR 76311 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Advance...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-27

... the Advance Notice FICC is proposing to replace the prepayment model component (``Prepayment Model... calculations. The cash flow of a TBA CUSIP is the sum of all discounted future monthly cash flows. The future... prepayment model developed by the Office of Thrift Supervision (``OTS''); this particular model is no longer...

Fiscal Year 2015 U.S. Government Financial Statements: Need to Address the Governments Remaining Financial Management Challenges and Long Term Fiscal Path

DTIC Science & Technology

2016-04-06

government’s financial position and condition. The Budget accounts for government receipts, or cash received by the government, and spending (outlays), or...sought to address the historical lack of reliable, useful, and timely information to assure financial accountability for the federal government. Such... financial statements.3 Further, with the enactment of the Accountability of Tax Dollars Act of 2002 (ATDA), most executive branch entities must now

ChargeOut! : discounted cash flow compared with traditional machine-rate analysis

Treesearch

Ted Bilek

2008-01-01

ChargeOut!, a discounted cash-flow methodology in spreadsheet format for analyzing machine costs, is compared with traditional machine-rate methodologies. Four machine-rate models are compared and a common data set representative of logging skidders’ costs is used to illustrate the differences between ChargeOut! and the machine-rate methods. The study found that the...

Major Crimes as Analogs to Potential Threats to Nuclear Facilities and Programs

DTIC Science & Technology

1980-04-01

that he had gotten involved in land development in Europe, that his clients paid him in cash and diamonds, and that he had a cash - flow problem with...scheme to bilk the Los Angeles city treasury out of $3.5 million by cashing stolen city checks. $902,000 was never recovered and is assumed to be in...Analysis of the loot shows cash and securities to be the predominant loot taken (58 percent), followed by jewelry and precious metals (20 percent

7 CFR 3565.103 - Approval requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... commitment for a guaranteed loan or an agreement to purchase a guaranteed loan. (b) Audited statement. A... cash management operations; (3) A minimum of two years experience in originating and servicing... have 3 years of experience and all staff must receive annual multifamily training; (6) Demonstrated...

7 CFR 1493.400 - General statement.

Code of Federal Regulations, 2012 CFR

2012-01-01

... OF AGRICULTURE EXPORT PROGRAMS CCC EXPORT CREDIT GUARANTEE PROGRAMS CCC Supplier Credit Guarantee... forth at subpart A for the Commodity Credit Corporation (CCC) Export Credit Guarantee Program (GSM-102... CCC's guarantee. The program is operated in a manner intended not to interfere with markets for cash...

7 CFR 1493.400 - General statement.

Code of Federal Regulations, 2013 CFR

2013-01-01

... OF AGRICULTURE EXPORT PROGRAMS CCC EXPORT CREDIT GUARANTEE PROGRAMS CCC Supplier Credit Guarantee... forth at subpart A for the Commodity Credit Corporation (CCC) Export Credit Guarantee Program (GSM-102... CCC's guarantee. The program is operated in a manner intended not to interfere with markets for cash...

7 CFR 1493.400 - General statement.

Code of Federal Regulations, 2014 CFR

2014-01-01

... OF AGRICULTURE EXPORT PROGRAMS CCC EXPORT CREDIT GUARANTEE PROGRAMS CCC Supplier Credit Guarantee... forth at subpart A for the Commodity Credit Corporation (CCC) Export Credit Guarantee Program (GSM-102... CCC's guarantee. The program is operated in a manner intended not to interfere with markets for cash...

Techniques for cash management in scheduling manufacturing operations

NASA Astrophysics Data System (ADS)

Morady Gohareh, Mehdy; Shams Gharneh, Naser; Ghasemy Yaghin, Reza

2017-06-01

The objective in traditional scheduling is usually time based. Minimizing the makespan, total flow times, total tardi costs, etc. are instances of these objectives. In manufacturing, processing each job entails a cost paying and price receiving. Thus, the objective should include some notion of managing the flow of cash. We have defined two new objectives: maximization of average and minimum available cash. For single machine scheduling, it is demonstrated that scheduling jobs in decreasing order of profit ratios maximizes the former and improves productivity. Moreover, scheduling jobs in increasing order of costs and breaking ties in decreasing order of prices maximizes the latter and creates protection against financial instability.

The association of debt financing with not-for-profit hospitals' operational and capital-investment efficiency.

PubMed

Magnus, Stephen A; Wheeler, John R C; Smith, Dean G

2004-01-01

Increased debt in companies can motivate both operational and capital-investment efficiency. This positive influence of debt is attributed to creditors' oversight of corporate behavior and the need to generate cash flows to service debt. Our study investigates whether debt has a similar relationship with efficiency in not-for-profit hospitals. Using statistical analysis of a database of audited financial statements of not-for-profit hospitals, we test whether debt is associated with six distinct measures of operational and capital-investment efficiency. We find that debt either has no association with efficiency or predicts decreased efficiency. Possible explanations are that creditors' oversight is less tight in the not-for-profit setting and that debt may at times motivate excessive capital investment because of a legal requirement to tie tax-exempt debt with a capital-investment project.

17 CFR 18.04 - Statement of reporting trader.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the reduction of risks in the conduct and management of a commercial enterprise: (i) Commercial... appropriate to the reduction of risks in the conduct and management of a commercial enterprise: (i) Commercial..., merchandising or processing of a cash commodity, asset or liability risk management by depository institutions...

Conditional E-Cash

NASA Astrophysics Data System (ADS)

Shi, Larry; Carbunar, Bogdan; Sion, Radu

We introduce a novel conditional e-cash protocol allowing future anonymous cashing of bank-issued e-money only upon the satisfaction of an agreed-upon public condition. Payers are able to remunerate payees for services that depend on future, yet to be determined outcomes of events. Once payment complete, any double-spending attempt by the payer will reveal its identity; no double-spending by the payee is possible. Payers can not be linked to payees or to ongoing or past transactions. The flow of cash within the system is thus both correct and anonymous. We discuss several applications of conditional e-cash including online trading of financial securities, prediction markets, and betting systems.

17 CFR 210.12-04 - Condensed financial information of registrant.

Code of Federal Regulations, 2014 CFR

2014-04-01

... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

17 CFR 210.12-04 - Condensed financial information of registrant.

Code of Federal Regulations, 2013 CFR

2013-04-01

... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

17 CFR 210.12-04 - Condensed financial information of registrant.

Code of Federal Regulations, 2012 CFR

2012-04-01

... information of registrant. (a) Provide condensed financial information as to financial position, cash flows... amounts of cash dividends paid to the registrant for each of the last three fiscal years by consolidated...

ChargeOut! : determining machine and capital equipment charge-out rates using discounted cash-flow analysis

Treesearch

E.M. (Ted) Bilek

2007-01-01

The model ChargeOut! was developed to determine charge-out rates or rates of return for machines and capital equipment. This paper introduces a costing methodology and applies it to a piece of capital equipment. Although designed for the forest industry, the methodology is readily transferable to other sectors. Based on discounted cash-flow analysis, ChargeOut!...

Financial Crisis Now Striking Home for School Districts: Project Delays, Worries About Cash Flow Result of Tight Credit Markets

ERIC Educational Resources Information Center

Davis, Michelle R.

2008-01-01

This article reports that the crisis besetting U.S. and world financial markets is hitting school districts hard, as they struggle to float the bonds needed for capital projects, borrow money to ensure cash flow, and get access to investment funds locked up in troubled institutions. Some schools districts depend heavily on borrowed money to pay…

Finding Multiple Internal Rates of Return for a Project with Non-Conventional Cash Flows: Utilizing Popular Financial/Graphing Calculators and Spreadsheet Software

ERIC Educational Resources Information Center

Chen, Jeng-Hong

2008-01-01

This study demonstrates that a popular graphing calculator among students, TI-83 Plus, has a powerful function to draw the NPV profile and find the accurate multiple IRRs for a project with non-conventional cash flows. However, finance textbooks or related supplementary materials do not provide students instructions for this part. The detailed…

Watch for pitfalls of discounted cash flow techniques.

PubMed

Chow, C W; McNamee, A H

1991-04-01

Discounted cash flow (DCF) techniques can enhance the effectiveness of a healthcare organization's capital budgeting decisions. But a financial manager unaware of common misapplications of DCF techniques may make capital decisions with a hidden bias against long-term projects, an inaccurate evaluation of options, or inappropriate estimations of expected inflation and risk. Social and psychological factors also can impede effective decisions on projects already introduced.

7 CFR 1488.1 - General statement.

Code of Federal Regulations, 2013 CFR

2013-01-01

... Agricultural Commodities From Private Stocks Under CCC Export Credit Sales Program (GSM-5) General § 1488.1..., and set forth the terms and conditions governing the CCC Export Credit Sales Program (GSM-5). The... thereunder. (b) Subject to the terms and conditions set forth in this subpart A, CCC will purchase for cash...

7 CFR 1488.1 - General statement.

Code of Federal Regulations, 2012 CFR

2012-01-01

... Agricultural Commodities From Private Stocks Under CCC Export Credit Sales Program (GSM-5) General § 1488.1..., and set forth the terms and conditions governing the CCC Export Credit Sales Program (GSM-5). The... thereunder. (b) Subject to the terms and conditions set forth in this subpart A, CCC will purchase for cash...

7 CFR 1488.1 - General statement.

Code of Federal Regulations, 2014 CFR

2014-01-01

... Agricultural Commodities From Private Stocks Under CCC Export Credit Sales Program (GSM-5) General § 1488.1..., and set forth the terms and conditions governing the CCC Export Credit Sales Program (GSM-5). The... thereunder. (b) Subject to the terms and conditions set forth in this subpart A, CCC will purchase for cash...

17 CFR 210.12-04 - Condensed financial information of registrant.

Code of Federal Regulations, 2011 CFR

2011-04-01

... as to financial position, cash flows and results of operations of the registrant as of the same dates... schedule. (b) Disclose separately the amounts of cash dividends paid to the registrant for each of the last...

Commercial aspects of semi-reusable launch systems

NASA Astrophysics Data System (ADS)

Obersteiner, M. H.; Müller, H.; Spies, H.

2003-07-01

This paper presents a business planning model for a commercial space launch system. The financing model is based on market analyses and projections combined with market capture models. An operations model is used to derive the annual cash income. Parametric cost modeling, development and production schedules are used for quantifying the annual expenditures, the internal rate of return, break even point of positive cash flow and the respective prices per launch. Alternative consortia structures, cash flow methods, capture rates and launch prices are used to examine the sensitivity of the model. Then the model is applied for a promising semi-reusable launcher concept, showing the general achievability of the commercial approach and the necessary pre-conditions.

Pilot of the Modern Army Record-Keeping System (MARKS) at 5th Battalion, 73rd Armored Regiment, 194th Armored Brigade, Fort Knox, Kentucky

DTIC Science & Technology

1984-08-01

statements. G. Monthly bank account reconciliations. h. Statements of operations and net worth. i. Reports of audit . j. Cash property and recon- ciliation...that a formal audit is unnecessary, the installation commander will insure that the records are destroyed on completion of the examination or...32 Clothing and Tex- (not normally used in 5/73) tile Materiel 34 Standardizaion (not normally used in 5/73) 36 Audit (not normally used in 5/73) 37

How fast can your company afford to grow?

PubMed

Churchill, N C; Mullins, J W

2001-05-01

Everyone knows that starting a business requires cash, and growing a business requires even more. But few people understand that a profitable company that tries to grow too fast can run out of cash even if its products are great successes. So a big challenge for managers of any growing concern is to strike the proper balance between consuming cash and generating it. Authors Neil Churchill and John Mullins offer a framework to help identify and manage the level of growth that a company's cash flow can support. They present a formula to calculate an organization's self-financeable growth (SFG) rate, taking into account three critical factors: a company's operating cash cycle--the amount of time the company's money is tied up in inventory and other current assets before customers pay for goods and services; the amount of cash needed to finance each dollar of sales; and the amount of cash generated by each dollar of sales. The authors offer a detailed hypothetical example that carefully considers these three factors; they then illustrate how a company can influence its SFG rate by carefully managing some combination of those factors--that is, some mix of speeding cash flow, reducing costs, and raising prices. They expand on the original example by showing how to include income taxes and depreciation; plan for asset replacement; and identify which one of multiple product lines holds the greatest growth potential. The authors also discuss how various kinds of businesses--manufacturing firms, importers, and service companies--differ greatly in their abilities to finance growth from internally generated funds.

JEFI: a cash flow analysis program (Version 3.0 for Windows). [Computer program].

Treesearch

Bruce Hansen; Jeff Palmer

1998-01-01

JEFFI/3 is a Windows-version of JEFFI/2. The differences between the two versions are the new interface, an investment term of 1 to 30 years (instead of 4 to 30), and a rich set of detailed online help documents. JEFFI/3 still retains a number of unique features of JEFFII2 related to treatment of the final year cash flows, depreciation, working capital, and derivation...

Economic performance of lactating dairy cows submitted for first service timed artificial insemination after a voluntary waiting period of 60 or 88 days.

PubMed

Stangaferro, M L; Wijma, R; Masello, M; Thomas, Mark J; Giordano, J O

2018-05-23

The objective of this study was to evaluate the economic performance of dairy cows managed with a voluntary waiting period (VWP) of 60 or 88 d. A secondary objective was estimating variation in cash flow under different input pricing scenarios through stochastic Monte Carlo simulations. Lactating Holstein cows from 3 commercial farms were blocked by parity group and total milk yield in their previous lactation and then randomly assigned to a VWP of 60 (VWP60; n = 1,352) or 88 d (VWP88; n = 1,359). All cows received timed-artificial insemination (TAI) for first service after synchronization of ovulation with the Double-Ovsynch protocol. For second and greater services, cows received artificial insemination (AI) after detection of estrus or the Ovsynch protocol initiated 32 ± 3 d after AI. Two analyses were performed: (1) cash flow per cow for the calving interval of the experimental lactation and (2) cash flow per slot occupied by each cow enrolled in the experiment for an 18-mo period after calving in the experimental lactation. Extending the VWP from 60 to 88 d delayed time to pregnancy during lactation (~20 d) and increased the risk of leaving the herd for multiparous cows (hazard ratio = 1.21). As a result, a smaller proportion of multiparous cows calved again and had a subsequent lactation (-6%). The shift in time to pregnancy combined with the herd exit dynamics resulted in longer lactation length for primiparous (22 d) but not multiparous cows. Longer lactations led to greater milk income over feed cost and a tendency for greater cash flow during the experimental lactation for primiparous but not multiparous cows in the VWP88 group. On the other hand, profitability per slot for the 18-mo period was numerically greater ($68 slot/18 mo) for primiparous cows but numerically reduced (-$85 slot/18 mo) for multiparous cows in the VWP88 treatment. For primiparous cows most of the difference in cash flow was explained by replacement cost, whereas for multiparous cows it was mostly explained by differences in replacement cost and income over feed cost. Under variable input pricing conditions generated through stochastic simulations, the longer VWP treatment always increased cash flow per 18 mo for primiparous and reduced cash flow for multiparous cows. In conclusion, extending the duration of the VWP from 60 to 88 d numerically increased profitability of primiparous cows and reduced profitability of multiparous cows. Such an effect depended mostly on the herd replacement dynamics and milk production efficiency. Copyright © 2018 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

Automated drug dispensing systems in the intensive care unit: a financial analysis.

PubMed

Chapuis, Claire; Bedouch, Pierrick; Detavernier, Maxime; Durand, Michel; Francony, Gilles; Lavagne, Pierre; Foroni, Luc; Albaladejo, Pierre; Allenet, Benoit; Payen, Jean-Francois

2015-09-09

To evaluate the economic impact of automated-drug dispensing systems (ADS) in surgical intensive care units (ICUs). A financial analysis was conducted in three adult ICUs of one university hospital, where ADS were implemented, one in each unit, to replace the traditional floor stock system. Costs were estimated before and after implementation of the ADS on the basis of floor stock inventories, expired drugs, and time spent by nurses and pharmacy technicians on medication-related work activities. A financial analysis was conducted that included operating cash flows, investment cash flows, global cash flow and net present value. After ADS implementation, nurses spent less time on medication-related activities with an average of 14.7 hours saved per day/33 beds. Pharmacy technicians spent more time on floor-stock activities with an average of 3.5 additional hours per day across the three ICUs. The cost of drug storage was reduced by €44,298 and the cost of expired drugs was reduced by €14,772 per year across the three ICUs. Five years after the initial investment, the global cash flow was €148,229 and the net present value of the project was positive by €510,404. The financial modeling of the ADS implementation in three ICUs showed a high return on investment for the hospital. Medication-related costs and nursing time dedicated to medications are reduced with ADS.

26 CFR 1.861-10T - Special allocations of interest expense (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... certain assets that are acquired in integrated financial transaction. Paragraph (d) of this section... flow from the property. (ii) Self-constructed assets. The activities associated with self-construction... subtracting cash disbursements excluding debt service from cash receipts. (iv) Analysis of operating costs...

26 CFR 1.861-10T - Special allocations of interest expense (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... generated by certain assets that are acquired in integrated financial transaction. Paragraph (d) of this... flow from the property. (ii) Self-constructed assets. The activities associated with self-construction... subtracting cash disbursements excluding debt service from cash receipts. (iv) Analysis of operating costs...

26 CFR 1.861-10T - Special allocations of interest expense (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... generated by certain assets that are acquired in integrated financial transaction. Paragraph (d) of this... flow from the property. (ii) Self-constructed assets. The activities associated with self-construction... subtracting cash disbursements excluding debt service from cash receipts. (iv) Analysis of operating costs...

26 CFR 1.861-10T - Special allocations of interest expense (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... generated by certain assets that are acquired in integrated financial transaction. Paragraph (d) of this... flow from the property. (ii) Self-constructed assets. The activities associated with self-construction... subtracting cash disbursements excluding debt service from cash receipts. (iv) Analysis of operating costs...

26 CFR 1.861-10T - Special allocations of interest expense (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... generated by certain assets that are acquired in integrated financial transaction. Paragraph (d) of this... flow from the property. (ii) Self-constructed assets. The activities associated with self-construction... subtracting cash disbursements excluding debt service from cash receipts. (iv) Analysis of operating costs...

Modeling of information flows in natural gas storage facility

NASA Astrophysics Data System (ADS)

Ranjbari, Leyla; Bahar, Arifah; Aziz, Zainal Abdul

2013-09-01

The paper considers the natural-gas storage valuation based on the information-based pricing framework of Brody-Hughston-Macrina (BHM). As opposed to many studies which the associated filtration is considered pre-specified, this work tries to construct the filtration in terms of the information provided to the market. The value of the storage is given by the sum of the discounted expectations of the cash flows under risk-neutral measure, conditional to the constructed filtration with the Brownian bridge noise term. In order to model the flow of information about the cash flows, we assume the existence of a fixed pricing kernel with liquid, homogenous and incomplete market without arbitrage.

Fiscal Reality After the 2008 Financial Crisis

DTIC Science & Technology

2010-03-24

mortgages, the CDOs were one step removed from these cash flows . 9 Other financial instruments followed that were two or more steps removed from the...original source of the cash flows . Sophisticated math is also a key to creating credit default swaps (CDSs), a form of financial derivative. These...LIEUTENANT COLONEL STEVEN P. MARCH United States Army Reserve Se ni or S er vi ce C ol le ge F el lo w sh ip Ci vi lia n Re se ar ch P ro je

Financing Nonappropriated Fund (NAF) Major Construction.

DTIC Science & Technology

1985-03-09

84-C-0488 UNCLASSIFIED F/G 12/3 -NL IIIIIIIIIIlIII IIIIIIIIEIIIIE EEEIIIIIEIIII EIIIIIIIIEEEEE lllllllEllEllI .M 7. -777 .77 "- 1.1. -P2 MICROCOP ...the compound interest equation. . Exhibit 4-1 shows an example of this type of cash flow. It can be noticed in the sample cash flow that there are two...I.R.R. method for the ranking of investment opportunities. M. G. Wright suggests an effective way to overcome this problem by compounding one of the

Both Sides of the Story--Buying and Selling; Business Education: 7705.21.

ERIC Educational Resources Information Center

Luksa, Cecelia

Offering a study of records that deal with buying and selling at retail and wholesale levels, the course includes invoices, statements, charge sales, cash sales, sales taxes, and returns. Prerequisite skills include the objectives of Welcome to Recordkeeping and Money Records, and a pretest to aid in student placement is offered. Performance…

Manage Your Cash for Success! A Guide for Beginning School Business Officials.

ERIC Educational Resources Information Center

Johnson, Donald R.

2000-01-01

A cash-flow plan allows districts lead time for investing, borrowing, reducing or delaying expenditures, expanding revenue sources, informing the community, and avoiding surprises. Planners should identify type, timing, and amount of revenues and expenditures and then compare revenues and expenditures to determine (and accommodate) shortfalls or…

A pharmacy business management simulation exercise as a practical application of business management material and principles.

PubMed

Rollins, Brent L; Gunturi, Rahul; Sullivan, Donald

2014-04-17

To implement a pharmacy business management simulation exercise as a practical application of business management material and principles and assess students' perceived value. As part of a pharmacy management and administration course, students made various calculations and management decisions in the global categories of hours of operation, inventory, pricing, and personnel. The students entered the data into simulation software and a realistic community pharmacy marketplace was modeled. Course topics included accounting, economics, finance, human resources, management, marketing, and leadership. An 18-item posttest survey was administered. Students' slightly to moderately agreed the pharmacy simulation program enhanced their knowledge and understanding, particularly of inventory management, cash flow statements, balance sheets, and income statements. Overall attitudes toward the pharmacy simulation program were also slightly positive and students also slightly agreed the pharmacy simulation program enhanced their learning of pharmacy business management. Inventory management was the only area in which students felt they had at least "some" exposure to the assessed business management topics during IPPEs/internship, while all other areas of experience ranged from "not at all" to "a little." The pharmacy simulation program is an effective active-learning exercise and enhanced students' knowledge and understanding of the business management topics covered.

A Pharmacy Business Management Simulation Exercise as a Practical Application of Business Management Material and Principles

PubMed Central

Rollins, Brent L.; Gunturi, Rahul; Sullivan, Donald

2014-01-01

Objective. To implement a pharmacy business management simulation exercise as a practical application of business management material and principles and assess students’ perceived value. Design. As part of a pharmacy management and administration course, students made various calculations and management decisions in the global categories of hours of operation, inventory, pricing, and personnel. The students entered the data into simulation software and a realistic community pharmacy marketplace was modeled. Course topics included accounting, economics, finance, human resources, management, marketing, and leadership. Assessment. An 18-item posttest survey was administered. Students’ slightly to moderately agreed the pharmacy simulation program enhanced their knowledge and understanding, particularly of inventory management, cash flow statements, balance sheets, and income statements. Overall attitudes toward the pharmacy simulation program were also slightly positive and students also slightly agreed the pharmacy simulation program enhanced their learning of pharmacy business management. Inventory management was the only area in which students felt they had at least “some” exposure to the assessed business management topics during IPPEs/internship, while all other areas of experience ranged from “not at all” to “a little.” Conclusion. The pharmacy simulation program is an effective active-learning exercise and enhanced students’ knowledge and understanding of the business management topics covered. PMID:24761023

Examining the link between cash flow, market value, and research and development investment spending in the medical device industry.

PubMed

Schmutz, Bryan P; Santerre, Rexford E

2013-02-01

Unlike the pharmaceutical industry, no empirical research has focused on the factors influencing research and development (R&D) spending in the medical device industry. To fill that gap, this study examines how R&D spending is influenced by prior year cash flow and corporate market value using multiple regression analysis and a panel data set of medical device companies over the period 1962-2008. The empirical findings suggest that the elasticities of R&D spending with respect to cash flow and corporate market value equal 0.58 and 0.31, respectively. Moreover, based upon these estimates, simulations show that the recently enacted excise tax on medical devices, taken alone, will reduce R&D spending by approximately $4 billion and thereby lead to a minimum loss of $20 billion worth of human life years over the first 10 years of its enactment. Copyright © 2012 John Wiley & Sons, Ltd.

Cash efficiency for bank branches.

PubMed

Cabello, Julia García

2013-01-01

Bank liquidity management has become a major issue during the financial crisis as liquidity shortages have intensified and have put pressure on banks to diversity and improve their liquidity sources. While a significant strand of the literature concentrates on wholesale liquidity generation and on the alternative to deposit funding, the management of an inventory of cash holdings within the banks' branches is also a relevant issue as any significant improvement in cash management at the bank distribution channels may have a positive effect in reducing liquidity tensions. In this paper, we propose a simple programme of cash efficiency for the banks' branches, very easy to implement, which conform to a set of instructions to be imposed from the bank to their branches. This model proves to significantly reduce cash holdings at branches thereby providing efficiency improvements in liquidity management. The methodology we propose is based on the definition of some stochastic processes combined with renewal processes, which capture the random elements of the cash flow, before applying suitable optimization programmes to all the costs involved in cash movements. The classical issue of the Transaction Demand for the Cash and some aspects of Inventory Theory are also present. Mathematics Subject Classification (2000) C02, C60, E50.

12 CFR 551.40 - What definitions apply to this part?

Code of Federal Regulations, 2012 CFR

2012-01-01

... AND CONFIRMATION REQUIREMENTS FOR SECURITIES TRANSACTIONS § 551.40 What definitions apply to this part? Asset-backed security means a security that is primarily serviced by the cash flows of a discrete pool... cash within a finite time period. Asset-backed security includes any rights or other assets designed to...

12 CFR 551.40 - What definitions apply to this part?

Code of Federal Regulations, 2014 CFR

2014-01-01

... AND CONFIRMATION REQUIREMENTS FOR SECURITIES TRANSACTIONS § 551.40 What definitions apply to this part? Asset-backed security means a security that is primarily serviced by the cash flows of a discrete pool... cash within a finite time period. Asset-backed security includes any rights or other assets designed to...

12 CFR 551.40 - What definitions apply to this part?

Code of Federal Regulations, 2011 CFR

2011-01-01

... AND CONFIRMATION REQUIREMENTS FOR SECURITIES TRANSACTIONS § 551.40 What definitions apply to this part? Asset-backed security means a security that is primarily serviced by the cash flows of a discrete pool... cash within a finite time period. Asset-backed security includes any rights or other assets designed to...

Financial modeling in medicine: cash flow, basic metrics, the time value of money, discount rates, and internal rate of return.

PubMed

Lexa, Frank James; Berlin, Jonathan W

2005-03-01

In this article, the authors cover tools for financial modeling. Commonly used time lines and cash flow diagrams are discussed. Commonly used but limited terms such as payback and breakeven are introduced. The important topics of the time value of money and discount rates are introduced to lay the foundation for their use in modeling and in more advanced metrics such as the internal rate of return. Finally, the authors broach the more sophisticated topic of net present value.

Consumer-driven health plans: latest challenge to practices' cash flow.

PubMed

Hajny, Tom

2007-01-01

CDHPs are here to stay. Employers welcome CDHPs because they drive costs away from themselves and into the hands of both consumers and provides. The consumer will make medical purchase decisions tempered by personal economic considerations. The providers are left to figure it all out with the hope their cash flow, cost budgets, and customer service will not be negatively impacted. It will not be easy. Practices must become educated on how CDHPs work, become knowledgeable about specific HSA scenarios in their market, develop optimum processes and procedures, and train staff.

78 FR 62791 - Self-Regulatory Organizations; BATS Exchange, Inc.; Notice of Filing of Proposed Rule Change To...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

...) in a manner consistent with its investment objective in order to help manage cash flows in and out of... may hold a higher than normal proportion of its assets in cash in response to adverse market, economic.... government, its agencies or instrumentalities; or (iii) investments in repurchase agreements collateralized...

An Experiment of Student Understanding of Accruals versus Cash Flows

ERIC Educational Resources Information Center

Miranda-Lopez, Jose Eduardo; Nichols, Linda M.

2007-01-01

The concepts of both accrual accounting and cash basis accounting need to be thoroughly understood by accounting graduates as they enter the workplace. In making decisions, both managers and investors often may need to make adjustments from one basis to the other. But do students really understand these concepts? This study uses an experimental…

ABEL model: Evaluates corporations` claims of inability to afford penalties and compliance costs (version 3.0.16). Model-simulation

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

NONE

1998-11-01

The easy-to-use ABEL software evaluates for-profit company claims of inability to afford penalties, clean-up costs, or compliance costs. Violators raise the issue of inability to pay in most of EPA`s enforcement actions regardless of whether there is any hard evidence supporting those claims. The program enables Federal, State and local enforcement professionals to quickly determine if there was any validity to those claims. ABEL is a tool that promotes quick settlements by performing screening analyses of defendants and potentially responsible parties (PRP`s) to determine their financial capacity. After analyzing some basic financial ratios that reflect a company`s solvency, ABEL assessesmore » the firm`s ability to pay by focusing on projected cash flows. The model explicitly calculates the value of projected, internally generated cash flows from historical tax information, and compares these cash flows to the proposed environmental expenditure(s). The software is extremely easy to use. Version 3.0.16 updates the standard values for inflation and discount rate.« less

Information-based models for finance and insurance

NASA Astrophysics Data System (ADS)

Hoyle, Edward

2010-10-01

In financial markets, the information that traders have about an asset is reflected in its price. The arrival of new information then leads to price changes. The `information-based framework' of Brody, Hughston and Macrina (BHM) isolates the emergence of information, and examines its role as a driver of price dynamics. This approach has led to the development of new models that capture a broad range of price behaviour. This thesis extends the work of BHM by introducing a wider class of processes for the generation of the market filtration. In the BHM framework, each asset is associated with a collection of random cash flows. The asset price is the sum of the discounted expectations of the cash flows. Expectations are taken with respect (i) an appropriate measure, and (ii) the filtration generated by a set of so-called information processes that carry noisy or imperfect market information about the cash flows. To model the flow of information, we introduce a class of processes termed Lévy random bridges (LRBs), generalising the Brownian and gamma information processes of BHM. Conditioned on its terminal value, an LRB is identical in law to a Lévy bridge. We consider in detail the case where the asset generates a single cash flow X_T at a fixed date T. The flow of information about X_T is modelled by an LRB with random terminal value X_T. An explicit expression for the price process is found by working out the discounted conditional expectation of X_T with respect to the natural filtration of the LRB. New models are constructed using information processes related to the Poisson process, the Cauchy process, the stable-1/2 subordinator, the variance-gamma process, and the normal inverse-Gaussian process. These are applied to the valuation of credit-risky bonds, vanilla and exotic options, and non-life insurance liabilities.

An economic study of an advanced technology supersonic cruise vehicle

NASA Technical Reports Server (NTRS)

Smith, C. L.; Williams, L. J.

1975-01-01

A description is given of the methods used and the results of an economic study of an advanced technology supersonic cruise vehicle. This vehicle was designed for a maximum range of 4000 n.mi. at a cruise speed of Mach 2.7 and carrying 292 passengers. The economic study includes the estimation of aircraft unit cost, operating cost, and idealized cash flow and discounted cash flow return on investment. In addition, it includes a sensitivity study on the effects of unit cost, manufacturing cost, production quantity, average trip length, fuel cost, load factor, and fare on the aircraft's economic feasibility.

Realizing the financial benefits of capitation arbitrage.

PubMed

Sussman, A J; Fairchild, D G; Colling, M C; Brennan, T A

1999-11-01

By anticipating the arbitrage potential of cash flow under budgeted capitation, healthcare organizations can make the best use of cash flow as a revenue-generating resource. Factors that determine the magnitude of the benefits for providers and insurers include settlement interval, withhold amount, which party controls the withhold, and incurred-but-not-reported expenses. In choosing how to structure these factors in their contract negotiations, providers and insurers should carefully assess whether capitation surpluses or deficits can be expected from the provider. In both instances, the recipient and magnitude of capitation arbitrage benefits are dictated largely by the performance of the provider.

Cash transportation vehicle routing and scheduling under stochastic travel times

NASA Astrophysics Data System (ADS)

Yan, Shangyao; Wang, Sin-Siang; Chang, Yu-Hsuan

2014-03-01

Stochastic disturbances occurring in real-world operations could have a significant influence on the planned routing and scheduling results of cash transportation vehicles. In this study, a time-space network flow technique is utilized to construct a cash transportation vehicle routing and scheduling model incorporating stochastic travel times. In addition, to help security carriers to formulate more flexible routes and schedules, a concept of the similarity of time and space for vehicle routing and scheduling is incorporated into the model. The test results show that the model could be useful for security carriers in actual practice.

77 FR 8318 - Self-Regulatory Organizations; Chicago Mercantile Exchange, Inc.; Notice of Filing and Order...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... used for FX forwards with cash mark-to-market where the value is flipped from the contra currency to...-only OTC foreign currency (``FX'') product offering. The proposed rule changes \\3\\ would add Price... become part of the total banked cash flow for the currency in which they are denominated. It is a very...

Mathematical model of the competition life cycle under limited resources conditions: Problem statement for business community

NASA Astrophysics Data System (ADS)

Shelomentsev, A. G.; Medvedev, M. A.; Berg, D. B.; Lapshina, S. N.; Taubayev, A. A.; Davletbaev, R. H.; Savina, D. V.

2017-12-01

Present study is devoted to the development of competition life cycle mathematical model in the closed business community with limited resources. Growth of each agent is determined by the balance of input and output resource flows: input (cash) flow W is covering the variable V and constant C costs and growth dA/dt of the agent's assets A. Value of V is proportional to assets A that allows us to write down a first order non-stationary differential equation of the agent growth. Model includes the number of such equations due to the number of agents. The amount of resources that is available for agents vary in time. The balances of their input and output flows are changing correspondingly to the different stages of the competition life cycle. According to the theory of systems, the most complete description of any object or process is the model of its life cycle. Such a model describes all stages of its development: from the appearance ("birth") through development ("growth") to extinction ("death"). The model of the evolution of an individual firm, not contradicting the economic meaning of events actually observed in the market, is the desired result from modern AVMs for applied use. With a correct description of the market, rules for participants' actions, restrictions, forecasts can be obtained, which modern mathematics and the economy can not give.

Valuation of Indonesian catastrophic earthquake bonds with generalized extreme value (GEV) distribution and Cox-Ingersoll-Ross (CIR) interest rate model

NASA Astrophysics Data System (ADS)

Gunardi, Setiawan, Ezra Putranda

2015-12-01

Indonesia is a country with high risk of earthquake, because of its position in the border of earth's tectonic plate. An earthquake could raise very high amount of damage, loss, and other economic impacts. So, Indonesia needs a mechanism for transferring the risk of earthquake from the government or the (reinsurance) company, as it could collect enough money for implementing the rehabilitation and reconstruction program. One of the mechanisms is by issuing catastrophe bond, `act-of-God bond', or simply CAT bond. A catastrophe bond issued by a special-purpose-vehicle (SPV) company, and then sold to the investor. The revenue from this transaction is joined with the money (premium) from the sponsor company and then invested in other product. If a catastrophe happened before the time-of-maturity, cash flow from the SPV to the investor will discounted or stopped, and the cash flow is paid to the sponsor company to compensate their loss because of this catastrophe event. When we consider the earthquake only, the amount of discounted cash flow could determine based on the earthquake's magnitude. A case study with Indonesian earthquake magnitude data show that the probability of maximum magnitude can model by generalized extreme value (GEV) distribution. In pricing this catastrophe bond, we assumed stochastic interest rate that following the Cox-Ingersoll-Ross (CIR) interest rate model. We develop formulas for pricing three types of catastrophe bond, namely zero coupon bonds, `coupon only at risk' bond, and `principal and coupon at risk' bond. Relationship between price of the catastrophe bond and CIR model's parameter, GEV's parameter, percentage of coupon, and discounted cash flow rule then explained via Monte Carlo simulation.

Valuation of Indonesian catastrophic earthquake bonds with generalized extreme value (GEV) distribution and Cox-Ingersoll-Ross (CIR) interest rate model

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

Gunardi,; Setiawan, Ezra Putranda

Indonesia is a country with high risk of earthquake, because of its position in the border of earth’s tectonic plate. An earthquake could raise very high amount of damage, loss, and other economic impacts. So, Indonesia needs a mechanism for transferring the risk of earthquake from the government or the (reinsurance) company, as it could collect enough money for implementing the rehabilitation and reconstruction program. One of the mechanisms is by issuing catastrophe bond, ‘act-of-God bond’, or simply CAT bond. A catastrophe bond issued by a special-purpose-vehicle (SPV) company, and then sold to the investor. The revenue from this transactionmore » is joined with the money (premium) from the sponsor company and then invested in other product. If a catastrophe happened before the time-of-maturity, cash flow from the SPV to the investor will discounted or stopped, and the cash flow is paid to the sponsor company to compensate their loss because of this catastrophe event. When we consider the earthquake only, the amount of discounted cash flow could determine based on the earthquake’s magnitude. A case study with Indonesian earthquake magnitude data show that the probability of maximum magnitude can model by generalized extreme value (GEV) distribution. In pricing this catastrophe bond, we assumed stochastic interest rate that following the Cox-Ingersoll-Ross (CIR) interest rate model. We develop formulas for pricing three types of catastrophe bond, namely zero coupon bonds, ‘coupon only at risk’ bond, and ‘principal and coupon at risk’ bond. Relationship between price of the catastrophe bond and CIR model’s parameter, GEV’s parameter, percentage of coupon, and discounted cash flow rule then explained via Monte Carlo simulation.« less

Analyses of direct and indirect impacts of a positive list system on pharmaceutical R&D investments.

PubMed

Han, Euna; Kim, Tae Hyun; Jeung, Myung Jin; Lee, Eui-Kyung

2013-07-01

The South Korean government recently enacted a Positive List System (PLS) as a major change of the national formulary listing system and reimbursed prices for pharmaceutical products. Regardless of the primary goal of the PLS, its implementation might have spillover effects by influencing the pharmaceutical industry's research and development (R&D), potentially leading to a variety of responses by firms in relation to their R&D activities. We investigated the spillover effect of the PLS on R&D investments of the pharmaceutical industry in Korea through both direct and indirect channels, examining the influence of the PLS on sales profit and cash flow. Data from 9 years (5 before and 4 after PLS implementation) were drawn from the financial statements of firms whose stocks were exchanged in 2 official stock markets in Korea (526 firms) and additional pharmaceutical firms whose financial performance was officially audited by external reviewers (263 firms). Longitudinal analyses were conducted, using the panel nature of the data to control for permanent unobserved firm heterogeneity. Our results showed that the PLS was directly associated with R&D investments. In contrast, its indirect impacts stemming from the influence on sales profit and cash flow were minimal and statistically nonsignificant. The gross impact of the PLS on R&D investments increased moving further from the enactment year; R&D investments were reduced by 18.3% to 25.8% in 2009-2010 (compared with before PLS implementation) in the firm fixed-effects model. We also found that such negative direct and gross impacts of the PLS on R&D investments were significant only in firms without newly developed chemical entities. Considering the gross negative impact of the PLS on R&D investments of pharmaceutical firms and the heterogeneous response of these firms by the R&D activities, governmental efforts of cost-containment may need to consider the spillover impact of the PLS on pharmaceutical innovation. Copyright © 2013 Elsevier HS Journals, Inc. All rights reserved.

The fallacy of financial heuristics.

PubMed

Langabeer, James

2007-01-01

In turbulent times, the financial policies and decisions about cash and debt make or break hospitals' financial condition. Decisions about whether to continue saving cash or reduce debt burdens are probably the most vital policy decision for the hospital CFO. Unfortunately, my research shows that most administrators are relying on judgment, or best-guess heuristics to address these policy issues. This article explores one of the most common heuristics in health finance-ratios gauging debt and cash on hand. The subject is explored through the research and analysis of over 40 hospitals in a very competitive marketplace-the boroughs of New York City. Analyses of financial strength, through various statistical models, were conducted to explore the linkages between traditional heuristics and long-term economic results. Data were collected for 30 operational and financial indicators. Findings suggest that organizations require different cash-debt positions based on their overall financial health, and that a one-number heuristic does not fit all. Extremely financially constrained hospitals (those approaching bankruptcy conditions) should be building free cash flow and minimizing debt service, while financially secure hospitals need to minimize cash on hand while reducing debt. If all hospitals continue to try to meet an arbitrary days of cash heuristic, this simplification could cripple an organization. A much more effective metric requires each organization to model decisions more comprehensively.

Financial options methodology for analyzing investments in new technology

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

Wenning, B.D.

1994-12-31

The evaluation of investments in longer term research and development in emerging technologies, because of the nature of such subjects, must address inherent uncertainties. Most notably, future cash flow forecasts include substantial uncertainties. Conventional present value methodology, when applied to emerging technologies severely penalizes cash flow forecasts, and strategic investment opportunities are at risk of being neglected. Use of options valuation methodology adapted from the financial arena has been introduced as having applicability in such technology evaluations. Indeed, characteristics of superconducting magnetic energy storage technology suggest that it is a candidate for the use of options methodology when investment decisionsmore » are being contemplated.« less

Financial options methodology for analyzing investments in new technology

NASA Technical Reports Server (NTRS)

Wenning, B. D.

1995-01-01

The evaluation of investments in longer term research and development in emerging technologies, because of the nature of such subjects, must address inherent uncertainties. Most notably, future cash flow forecasts include substantial uncertainties. Conventional present value methodology, when applied to emerging technologies severely penalizes cash flow forecasts, and strategic investment opportunities are at risk of being neglected. Use of options evaluation methodology adapted from the financial arena has been introduced as having applicability in such technology evaluations. Indeed, characteristics of superconducting magnetic energy storage technology suggest that it is a candidate for the use of options methodology when investment decisions are being contemplated.

A generalized network flow model for the multi-mode resource-constrained project scheduling problem with discounted cash flows

NASA Astrophysics Data System (ADS)

Chen, Miawjane; Yan, Shangyao; Wang, Sin-Siang; Liu, Chiu-Lan

2015-02-01

An effective project schedule is essential for enterprises to increase their efficiency of project execution, to maximize profit, and to minimize wastage of resources. Heuristic algorithms have been developed to efficiently solve the complicated multi-mode resource-constrained project scheduling problem with discounted cash flows (MRCPSPDCF) that characterize real problems. However, the solutions obtained in past studies have been approximate and are difficult to evaluate in terms of optimality. In this study, a generalized network flow model, embedded in a time-precedence network, is proposed to formulate the MRCPSPDCF with the payment at activity completion times. Mathematically, the model is formulated as an integer network flow problem with side constraints, which can be efficiently solved for optimality, using existing mathematical programming software. To evaluate the model performance, numerical tests are performed. The test results indicate that the model could be a useful planning tool for project scheduling in the real world.

Wynoochee Hydropower/Fish Hatchery Study: Draft Feasibility Report and Environmental Impact Statement

DTIC Science & Technology

1981-11-01

c . Distribute any energy and capacity which is produced from the hydropower facility. d . Furnish power free of cost to the United States for...and the State of Washington would be the local sponsor of the fish C -35 L NPSEN-PL-HP Honorable John D . Spellman hatchery. The combined project would...sharing poli cy, provi~de a cash contribution equal to 10 percent of the allocated 3 C -

A Cost Analysis of Direct Cash Compensation In Lieu of Operating Military Commissary Stores

DTIC Science & Technology

2016-06-01

current benefit that DeCA provides them. This thesis will also provide an estimate of the monetary value of the commissary benefit to service members and...the monetary value of the commissary benefit in remote locations. The research will incorporate data extracted from financial statements from DeCA...shopping benefit , military benefit , military stores, DeCA, budget cuts, savings, cost cut, eligible patron, groceries, food, remote military bases

Optimal portfolio selection in a Lévy market with uncontrolled cash flow and only risky assets

NASA Astrophysics Data System (ADS)

Zeng, Yan; Li, Zhongfei; Wu, Huiling

2013-03-01

This article considers an investor who has an exogenous cash flow evolving according to a Lévy process and invests in a financial market consisting of only risky assets, whose prices are governed by exponential Lévy processes. Two continuous-time portfolio selection problems are studied for the investor. One is a benchmark problem, and the other is a mean-variance problem. The first problem is solved by adopting the stochastic dynamic programming approach, and the obtained results are extended to the second problem by employing the duality theory. Closed-form solutions of these two problems are derived. Some existing results are found to be special cases of our results.

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

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.

Changing from subsistence to cash cropping. Sakaramma's story.

PubMed

Rajamma, G

1993-10-01

In India, conversion of land to cash-crop rather than subsistence production has effected the standard of living of rural women. Food security, which used to be attained by supplementing home-grown produce with income from agricultural labor, is now achieved with funds raised by selling cash crops. The quality of food purchased is often inferior to that formerly raised on homesteads. Greater quantities of a wider variety of food were consumed under the old system, and the quality of the food was assured. Cash is now a daily necessity, yet the supply of cash depends upon fluctuating markets beyond local control. Cash income can increase without any increase in real income, and purchases of necessary fertilizers are financed by loans with high rates of interest. Women have no control over how the increased income from cash is spent, and it is often dedicated to debt clearance, alcohol, and household items rather than food. In the past, women agricultural workers were paid in kind and received the same compensation that men received. When payments were converted to cash, women received less. Women's work has increased because they must gather fuel and fodder for the cattle after working in their own and others' fields. Formerly these raw materials were readily available from the residue of traditional crops. It is clear that traditional farming is more advantageous for small farmers than cash-cropping, but more and more small farmers are yielding to government propaganda and adopting the new system. Women are never consulted about such a switch, yet they suffer most from the loss of the flow of their nonmonetary resources into their households.

The War Against Generational Poverty: A Comparative Study of Conditional Cash Transfer Programs in Brazil, Chile, and Jamaica

DTIC Science & Technology

2014-12-01

Government . IRB Protocol number ____N/A____. 12a. DISTRIBUTION / AVAILABILITY STATEMENT Approved for public release; distribution is unlimited...control many of the major industries. Jamaica is also a free-market economy, but the government takes a fairly active role in attracting business to the...Polanyi countered Smith’s idea that markets arose spontaneously. Polanyi argued that governments create markets and direct and regulate them to protect

Trend analysis of key solvency ratios for health plans in Medicaid managed care.

PubMed

McCue, Michael J

2013-01-01

The focus of this article is to assess the solvency of health plans that manage Medicaid members across key plan traits, specifically Medicaid dominant or plans with more than 75 percent Medicaid members, and plans owned by publicly traded companies, and sponsored by health care providers. The study accessed National Association of Insurance Commissioners (NAIC) financial data and computed key solvency ratios for 117 Medicaid health plans over a five-year time trend from 2007 to 2011. A mean test compared the mean values for each year and for the entire study period on risk-based capital (RBC), cash-flow margin and debt to total capital ratios across these plan traits. For all years except 2008 Medicaid dominant plans had a lower RBC ratio for all four out of five years. Cash-flow margin ratio for Medicaid dominant plans was only lower in 2011 than non-Medicaid dominant plans. From 2007 to 2010, debt to total capital was higher for plans owned by publicly traded companies than non-publicly traded companies. Given the potential for an expanding Medicaid market, Medicaid health plans have reduced their risk of insolvency by increasing the RBC over time and reducing their debt capital. However between 2010 and 2011 cash-flow margin ratio decreased by almost 180 basis points for Medicaid dominant plans.

Effects of dry period length on production, cash flows and greenhouse gas emissions of the dairy herd: A dynamic stochastic simulation model

PubMed Central

van Middelaar, Corina E.; Mostert, Pim F.; van Knegsel, Ariëtte T. M.; Kemp, Bas; de Boer, Imke J. M.; Hogeveen, Henk

2017-01-01

Shortening or omitting the dry period of dairy cows improves metabolic health in early lactation and reduces management transitions for dairy cows. The success of implementation of these strategies depends on their impact on milk yield and farm profitability. Insight in these impacts is valuable for informed decision-making by farmers. The aim of this study was to investigate how shortening or omitting the dry period of dairy cows affects production and cash flows at the herd level, and greenhouse gas emissions per unit of milk, using a dynamic stochastic simulation model. The effects of dry period length on milk yield and calving interval assumed in this model were derived from actual performance of commercial dairy cows over multiple lactations. The model simulated lactations, and calving and culling events of individual cows for herds of 100 cows. Herds were simulated for 5 years with a dry period of 56 (conventional), 28 or 0 days (n = 50 herds each). Partial cash flows were computed from revenues from sold milk, calves, and culled cows, and costs from feed and rearing youngstock. Greenhouse gas emissions were computed using a life cycle approach. A dry period of 28 days reduced milk production of the herd by 3.0% in years 2 through 5, compared with a dry period of 56 days. A dry period of 0 days reduced milk production by 3.5% in years 3 through 5, after a dip in milk production of 6.9% in year 2. On average, dry periods of 28 and 0 days reduced partial cash flows by €1,249 and €1,632 per herd per year, and increased greenhouse gas emissions by 0.7% and 0.5%, respectively. Considering the potential for enhancing cow welfare, these negative impacts of shortening or omitting the dry period seem justifiable, and they might even be offset by improved health. PMID:29077739

Effects of dry period length on production, cash flows and greenhouse gas emissions of the dairy herd: A dynamic stochastic simulation model.

PubMed

Kok, Akke; van Middelaar, Corina E; Mostert, Pim F; van Knegsel, Ariëtte T M; Kemp, Bas; de Boer, Imke J M; Hogeveen, Henk

2017-01-01

Shortening or omitting the dry period of dairy cows improves metabolic health in early lactation and reduces management transitions for dairy cows. The success of implementation of these strategies depends on their impact on milk yield and farm profitability. Insight in these impacts is valuable for informed decision-making by farmers. The aim of this study was to investigate how shortening or omitting the dry period of dairy cows affects production and cash flows at the herd level, and greenhouse gas emissions per unit of milk, using a dynamic stochastic simulation model. The effects of dry period length on milk yield and calving interval assumed in this model were derived from actual performance of commercial dairy cows over multiple lactations. The model simulated lactations, and calving and culling events of individual cows for herds of 100 cows. Herds were simulated for 5 years with a dry period of 56 (conventional), 28 or 0 days (n = 50 herds each). Partial cash flows were computed from revenues from sold milk, calves, and culled cows, and costs from feed and rearing youngstock. Greenhouse gas emissions were computed using a life cycle approach. A dry period of 28 days reduced milk production of the herd by 3.0% in years 2 through 5, compared with a dry period of 56 days. A dry period of 0 days reduced milk production by 3.5% in years 3 through 5, after a dip in milk production of 6.9% in year 2. On average, dry periods of 28 and 0 days reduced partial cash flows by €1,249 and €1,632 per herd per year, and increased greenhouse gas emissions by 0.7% and 0.5%, respectively. Considering the potential for enhancing cow welfare, these negative impacts of shortening or omitting the dry period seem justifiable, and they might even be offset by improved health.

Financing maneuvers. Two opportunities to boost a hospital's working capital.

PubMed

Ferconio, S; Lane, M R

1991-10-01

Two receivables financing approaches, factoring and asset-backed securitization, offer an initial cash flow boost and a predictable source for continual cash flow. In a typical receivables factoring program, a healthcare organization receives advance funding from its receivables and reduces collection and follow-up efforts required of its staff. In exchange, the organization: Sells receivables at a discount between 5 percent and 10 percent off face value; and Pays a factoring fee of up to 20 percent of sold receivables. In a typical asset-backed securitization: Proceeds generated from the sale of A1-rated commercial paper are used to purchase receivables from a hospital; Accounts receivable eligible for sale are advance-funded at a level between 80 and 90 percent, with the unfunded portion remaining an asset of the hospital; The hospital is responsible for collection and follow-up activities; and An asset manager maintains cash collections to retire commercial paper notes and pay administrative costs. A healthcare organization interested in receivables financing should review each option's structure and benefits to assess advance funding provided, costs, a seller's level of control, and program eligibility requirements.

Fuzzy net present valuation based on risk assessment of Malaysian infrastructure

NASA Astrophysics Data System (ADS)

Shaffie, Siti Salihah; Jaaman, Saiful Hafizah; Mohamad, Daud

2017-04-01

In recent years, built-operate-transfer (BOT) projects have profoundly been accepted under project financing for infrastructure developments in many countries. It requires high financing and involves complex mutual risk. The assessment of the risks is vital to avert huge financial loss. Net present value is widely applied to BOT project where the uncertainties in cash flows are deemed to be deterministic values. This study proposed a fuzzy net present value model taking consideration the assessment of risks from the BOT project. The proposed model is adopted to provide more flexible net present valuation of the project. It is shown and proven that the improved fuzzy cash flow model will provide a valuation that is closed to the real value of the project.

Straight talk: new approaches in healthcare. Are you ready to send HIPPA-compliant transactions? Your cash flow is at stake. Panel discussion.

PubMed

Barrett, Lee B; Hanks, Tom; Zubeldia, Kepa; Cramer, Richard

The deadlines are looming for compliance with the transaction and code set requirements set forth in the Health Insurance Portability and Accountability Act of 1996 (HIPAA). If your hospital filed for an extension in October 2002, you need to begin testing transactions by April 2003 and sending transactions by October 2003. But don't rely on your technology vendors to give you the ability to send compliant transactions. While vendors can provide the correct computer data format, they can't gather the correct information. If you can't send a compliant transaction, the Centers for Medicare and Medicaid Services could reject your claims, drying up a big percentage of your cash flow.

Department of the Treasury, Internal Revenue Service: Statement in Preamble to Regulations That Cash Balance Plans Are Not Age-Discriminatory

DTIC Science & Technology

2001-03-21

has any record of a draft of the regulation or the preamble being sent to the EEOC . EEOC officials had no recollection of receiving a draft of either...document. To the best of their recollection, IRS officials believe that EEOC was not made aware of the regulation or preamble. As indicated, DOL was...it issued the final regulation . Specifically, EEOC argues that ORBA ‘86 required Treasury to coordinate with EEOC before issuing regulations or

Financial Audit: Congressional Award Foundation’s Fiscal Year 2000 and 1999 Financial Statements

DTIC Science & Technology

2001-05-01

organizations. Assets and services contributed to the Foundation are recorded in the accounting records at fair value as of the date of the...records as contributions revenue amounts received in the form of cash, promises or pledges to give, and the fair value of certain contributed services and...or, as described in note 2A, at fair value at the date of contribution. Fixed assets such as office furniture valued in excess of $500 are

7 CFR 3560.453 - Workout agreements.

Code of Federal Regulations, 2012 CFR

2012-01-01

..., such as cash flow concerns, budget revisions, deferred maintenance, vacancies, or violations of...: (1) Prior lienholder, if any; (2) Critical operating and maintenance expenses, including taxes and...

7 CFR 3560.453 - Workout agreements.

Code of Federal Regulations, 2013 CFR

2013-01-01

..., such as cash flow concerns, budget revisions, deferred maintenance, vacancies, or violations of...: (1) Prior lienholder, if any; (2) Critical operating and maintenance expenses, including taxes and...

A financial ratio analysis of for-profit and non-profit rural referral centers.

PubMed

McCue, Michael J; Nayar, Preethy

2009-01-01

National financial data show that rural referral center (RRC) hospitals have performed well financially. RRC hospitals' median cash flow margin ratio was 10.04% in 2002 and grew to 11.04% in 2004. The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to those of private, non-profit RRCs. To control for accounting aberrations within a given year, we selected RRCs that reported 3 consecutive fiscal years of Centers for Medicare and Medicaid Services (CMS) cost report data, starting with fiscal year 2004 and ending with fiscal year 2006. Given a limited sample size of 28 for-profit RRCs and 127 non-profits, we used the non-parametric median test to assess median differences in operational and key financial measures between the 2 groups. For-profit RRCs treated less complex cases and reported fewer discharges per bed and fewer occupied beds than did non-profits. However, for-profit RRCs staffed their beds with fewer full-time-equivalent (FTE) personnel and served a higher proportion of Medicaid patients. For-profit RRCs generated operating cash flow margins in excess of 19%, compared to only 8.1% for non-profits, and maintained newer plant and equipment. For-profit RRCs generated a substantially higher cash flow margin by controlling their operating costs.

Creative Financing.

ERIC Educational Resources Information Center

Esteves, Richard M.

1984-01-01

This article analyzes cooperative programs that reduce the risks of financing energy conservation equipment. Savings guarantees, cash flow leasing, shared savings, and cooperative savings programs are described and sources of further information noted. (MJL)

Administrative Computing: Ideas That Work.

ERIC Educational Resources Information Center

White, Lawrence S.

1984-01-01

Describes administrative computer use in the Concord (NH) School District. Applications discussed include procurement, cash flow and investment, accounting and control, and teacher contracts, all performed with in-house programs. (MCG)

14 CFR 91.871 - Waivers from interim compliance requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... TRANSPORTATION (CONTINUED) AIR TRAFFIC AND GENERAL OPERATING RULES GENERAL OPERATING AND FLIGHT RULES Operating... relevant, including, as appropriate, the following: (1) The applicant's balance sheet and cash flow...

14 CFR 91.871 - Waivers from interim compliance requirements.

Code of Federal Regulations, 2013 CFR

2013-01-01

... TRANSPORTATION (CONTINUED) AIR TRAFFIC AND GENERAL OPERATING RULES GENERAL OPERATING AND FLIGHT RULES Operating... relevant, including, as appropriate, the following: (1) The applicant's balance sheet and cash flow...

14 CFR 91.871 - Waivers from interim compliance requirements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... TRANSPORTATION (CONTINUED) AIR TRAFFIC AND GENERAL OPERATING RULES GENERAL OPERATING AND FLIGHT RULES Operating... relevant, including, as appropriate, the following: (1) The applicant's balance sheet and cash flow...

14 CFR 91.871 - Waivers from interim compliance requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... TRANSPORTATION (CONTINUED) AIR TRAFFIC AND GENERAL OPERATING RULES GENERAL OPERATING AND FLIGHT RULES Operating... relevant, including, as appropriate, the following: (1) The applicant's balance sheet and cash flow...

14 CFR 91.871 - Waivers from interim compliance requirements.

Code of Federal Regulations, 2012 CFR

2012-01-01

... TRANSPORTATION (CONTINUED) AIR TRAFFIC AND GENERAL OPERATING RULES GENERAL OPERATING AND FLIGHT RULES Operating... relevant, including, as appropriate, the following: (1) The applicant's balance sheet and cash flow...

Small business, cash budgets and general practice.

PubMed

Jackson, A R

1991-01-01

In practice management, general practice falls into the category of small business with all its attendant generic problems. Disciplined planning and good financial management are not often seen in small business. These are required if general practitioners are to continue (or return to) the provision of high quality medical services. An effective budget process, especially cash-flow budgeting, is the key to successful planning and financial management. Budgeting will bring Control, Co-ordination, and Credibility to your practice. It will enable you to set goals and to achieve them.

Financing and cash flow management for the medical group practice.

PubMed

Bert, Andrew J

2008-01-01

The expansion of a medical group practice and the addition of ancillary services require a substantial cash outlay. Obtaining proper financing to complete a successful expansion is a process that takes time, and there are critical steps that must be followed. The group's business objectives must be presented properly by developing a business plan detailing the practice and goals associated with the desired expansion. This article discusses some of the key elements that are essential in creating an overall effective business plan for the group medical practice.

49 CFR 260.17 - Credit risk premium analysis.

Code of Federal Regulations, 2012 CFR

2012-10-01

... past and projected: (A) Profitability; (B) Liquidity; (C) Financial strength; (D) Size; and (E) Level... improving revenues, profitability and cash flow from operations; and (B) Reliance on third parties for...

49 CFR 260.17 - Credit risk premium analysis.

Code of Federal Regulations, 2014 CFR

2014-10-01

... past and projected: (A) Profitability; (B) Liquidity; (C) Financial strength; (D) Size; and (E) Level... improving revenues, profitability and cash flow from operations; and (B) Reliance on third parties for...

49 CFR 260.17 - Credit risk premium analysis.

Code of Federal Regulations, 2011 CFR

2011-10-01

... past and projected: (A) Profitability; (B) Liquidity; (C) Financial strength; (D) Size; and (E) Level... improving revenues, profitability and cash flow from operations; and (B) Reliance on third parties for...

49 CFR 260.17 - Credit risk premium analysis.

Code of Federal Regulations, 2013 CFR

2013-10-01

... past and projected: (A) Profitability; (B) Liquidity; (C) Financial strength; (D) Size; and (E) Level... improving revenues, profitability and cash flow from operations; and (B) Reliance on third parties for...

A note of caution

NASA Astrophysics Data System (ADS)

Petherick, Anna

2012-03-01

Big money will soon flow from rich countries to poor ones that are particularly susceptible to the effects of climate change. Safeguarding this cash against corruption will be an exceptionally tough job, argues Anna Petherick.

7 CFR 2201.20 - Collateral.

Code of Federal Regulations, 2010 CFR

2010-01-01

... other agreements or rights that may be of value; (3) All permits, governmental approvals, franchises and... competitiveness of the Project's economics and the associated certainty of cash flows in the future; and (5) The...

International Symposium on Gas Kinetics (8th) Held in Nottingham, England on 15-20 July 1984. Abstracts

DTIC Science & Technology

1984-07-20

Hall 16.00 -17.30 Tea, Hugh Stewart Hall 19.00 Buffet/Reception, Hugh Stewart Hall 19.00- 24.00 Cash bar in Hugh Stewart Hall Accesion For STATEMENT ...transfer involving highly vibrationally excited molecules J. R. Barker (SRI), T. C. Brown and K. D. King (Adelaide) 10.45-11.15 Coffee SESSION IV...D. King (Adelaide) and R. G. Gilbert (Sydney) 15.15-15.35 J4 Quantitative intermolecular energy transfer efficiencies from thermal studies C. D. Eley

Relationship between sleep loss and economic worry among farmers: a survery of 94 active saskatchewan noncorporate farms.

PubMed

LaBrash, Leanne F; Pahwa, Punam; Pickett, William; Hagel, Louise M; Snodgrass, Phyllis R; Dosman, James A

2008-01-01

Farm work involves seasonal peak busy periods with long hours of work and potential sleep loss. Social, technological, and economic changes, and depressed commodity prices, have resulted in financial stress. There may be a relationship between sleep loss and worry about economic conditions. The objective of this study was to examine the association between hours of sleep and worry associated with cash flow shortages and worry associated with debt among a population of farmers and their family members. One hundred and ninety-five persons from 94 active farms in two rural municipalities in west central Saskatchewan were interviewed by questionnaire. Logistic regression analyses were used to quantify associations between sleep patterns and economic concerns during peak seasons and nonpeak seasons. During peak agricultural seasons, 31.6% of owners/operators reported less than 6 hours of sleep per night compared to 6.3% during the nonpeak seasons (p< .01). A significant relationship (odds ration [OR] 3.59, confidence interval [Cl] 1.58-8.13) was observed between daily cash flow worry and impaired sleep during peak busy seasons. A large proportion of farmers surveyed suffered sleep deprivation during peak seasons, and this sleep loss appeared related to worries about cash flow that were not observed during nonpeak seasons. It is possible that sleep loss during peak busy seasons may be related to impared judgment, as shown by differential worry habits, and might also be related to the high injury rates in farmers during peak busy seasons.

Allocating capital systemwide. Who gets how much and why.

PubMed

Albertina, R M; Bakewell, T F

1989-05-01

The maturing of multi-institutional healthcare systems has created a need for systemwide approaches to managing investment in capital expenditures. Historically, hospitals have allocated capital using traditional capital budgeting techniques, including discounted cash flow, net present value, and internal rate of return methodologies. Now systems can use a multifactored model to allocate capital among member hospitals. This approach uses historical and projected financial and statistical information to quantify the risks member hospitals face. At the system level, capital allocation decisions should start with the strategic and financial planning processes. Catholic systems face an additional caveat: The system's mission statement drives the planning processes. Conceptually, the capital allocation plan is an attempt to value each hospital as a going, or viable, concern. From this perspective, value is understood as a function of expected return, the certainty of the return, and the return offered by similar investments in other hospital markets. Despite the many determinants of business and financial risk, much of the variance in asset market value can be explained through five assessment criteria: market demographics, position within the market, historical and projected financial performance, historical utilization, and third-party reimbursement mix.

Estimating costs of programme services and products using information provided in standard financial statements.

PubMed

Ellwein, L B; Thulasiraj, R D; Boulter, A R; Dhittal, S P

1998-01-01

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization.

Estimating costs of programme services and products using information provided in standard financial statements.

PubMed Central

Ellwein, L. B.; Thulasiraj, R. D.; Boulter, A. R.; Dhittal, S. P.

1998-01-01

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain this revenue and expense information, complemented when necessary by valuation and accounting of in-kind contributions. Since financial statements are prepared using consistent and accepted accounting practices, year-to-year and organization-to-organization comparisons can be made. The use of such financial information is illustrated in this article by determining the unit cost of cataract surgery in two hospitals in Nepal. The proportion of unit cost attributed to personnel, medical supplies, administrative materials, and depreciation varied significantly by institution. These variations are accounted for by examining differences in operational structure and capacity utilization. PMID:9868836

49 CFR 22.19 - Credit criteria.

Code of Federal Regulations, 2013 CFR

2013-10-01

... earnings and cash flow, and work in progress; (e) Ability to repay the loan; (f) Sufficient equity to... an ability to repay the loan as well as satisfactory handling of the repayment of past and current...

49 CFR 22.19 - Credit criteria.

Code of Federal Regulations, 2011 CFR

2011-10-01

... earnings and cash flow, and work in progress; (e) Ability to repay the loan; (f) Sufficient equity to... an ability to repay the loan as well as satisfactory handling of the repayment of past and current...

49 CFR 22.19 - Credit criteria.

Code of Federal Regulations, 2012 CFR

2012-10-01

... earnings and cash flow, and work in progress; (e) Ability to repay the loan; (f) Sufficient equity to... an ability to repay the loan as well as satisfactory handling of the repayment of past and current...

49 CFR 22.19 - Credit criteria.

Code of Federal Regulations, 2014 CFR

2014-10-01

... earnings and cash flow, and work in progress; (e) Ability to repay the loan; (f) Sufficient equity to... an ability to repay the loan as well as satisfactory handling of the repayment of past and current...

Eversource Energy  2015 Annual Report

EPA Pesticide Factsheets

2018-03-21

... expect,” “anticipate,” “intend,” “plan,” “project,” “believe,” “forecast,” “should,” “could ... the subsidiary companies could retain their free cash flow to fund ...

49 CFR 80.7 - Application process.

Code of Federal Regulations, 2010 CFR

2010-10-01

... the project and the applicant, such as sources and uses of funds for the project and a forecast of cash flows available to service all debt instruments. (c) An application for a project located in or...

Cost of lifetime immunosuppression coverage for kidney transplant recipients.

PubMed

Page, Timothy F; Woodward, Robert S

2008-01-01

On January 1, 2000, Medicare extended the coverage of immunosuppression medications from 3 years to life for elderly and disabled kidney transplant recipients. This research estimates the impact of extending this lifetime coverage to all kidney transplant recipients on Medicare's cash flows. The study finds that extending coverage to all kidney transplant recipients would have increased Medicare's net cash outflows if the coverage were extended for patients of all income levels. There is evidence that extending coverage to only patients in the lowest income quartile could have resulted in a net cost savings to Medicare.

Iowa Energy and Cost Savings for New Single- and Multifamily Homes: 2012 IECC as Compared to the 2009 IECC

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

Lucas, Robert G.; Taylor, Zachary T.; Mendon, Vrushali V.

2012-06-15

The 2012 International Energy Conservation Code (IECC) yields positive benefits for Iowa homeowners. Moving to the 2012 IECC from the 2009 IECC is cost effective over a 30-year life cycle. On average, Iowa homeowners will save $7,573 with the 2012 IECC. After accounting for upfront costs and additional costs financed in the mortgage, homeowners should see net positive cash flows (i.e., cumulative savings exceeding cumulative cash outlays) in 1 year for the 2012 IECC. Average annual energy savings are $454 for the 2012 IECC.

Texas Energy and Cost Savings for New Single- and Multifamily Homes: 2012 IECC as Compared to the 2009 IECC

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

Lucas, Robert G.; Taylor, Zachary T.; Mendon, Vrushali V.

2012-06-15

The 2012 International Energy Conservation Code (IECC) yields positive benefits for Texas homeowners. Moving to the 2012 IECC from the 2009 IECC is cost effective over a 30-year life cycle. On average, Texas homeowners will save $3,456 with the 2012 IECC. After accounting for upfront costs and additional costs financed in the mortgage, homeowners should see net positive cash flows (i.e., cumulative savings exceeding cumulative cash outlays) in 2 years for the 2012 IECC. Average annual energy savings are $259 for the 2012 IECC.

Hospital Capital Investment During the Great Recession.

PubMed

Choi, Sung

2017-01-01

Hospital capital investment is important for acquiring and maintaining technology and equipment needed to provide health care. Reduction in capital investment by a hospital has negative implications for patient outcomes. Most hospitals rely on debt and internal cash flow to fund capital investment. The great recession may have made it difficult for hospitals to borrow, thus reducing their capital investment. I investigated the impact of the great recession on capital investment made by California hospitals. Modeling how hospital capital investment may have been liquidity constrained during the recession is a novel contribution to the literature. I estimated the model with California Office of Statewide Health Planning and Development data and system generalized method of moments. Findings suggest that not-for-profit and public hospitals were liquidity constrained during the recession. Comparing the changes in hospital capital investment between 2006 and 2009 showed that hospitals used cash flow to increase capital investment by $2.45 million, other things equal.

Internal friction between fluid particles of MHD tangent hyperbolic fluid with heat generation: Using coefficients improved by Cash and Karp

NASA Astrophysics Data System (ADS)

Salahuddin, T.; Khan, Imad; Malik, M. Y.; Khan, Mair; Hussain, Arif; Awais, Muhammad

2017-05-01

The present work examines the internal resistance between fluid particles of tangent hyperbolic fluid flow due to a non-linear stretching sheet with heat generation. Using similarity transformations, the governing system of partial differential equations is transformed into a coupled non-linear ordinary differential system with variable coefficients. Unlike the current analytical works on the flow problems in the literature, the main concern here is to numerically work out and find the solution by using Runge-Kutta-Fehlberg coefficients improved by Cash and Karp (Naseer et al., Alexandria Eng. J. 53, 747 (2014)). To determine the relevant physical features of numerous mechanisms acting on the deliberated problem, it is sufficient to have the velocity profile and temperature field and also the drag force and heat transfer rate all as given in the current paper.

A comparison of economic evaluation models as applied to geothermal energy technology

NASA Technical Reports Server (NTRS)

Ziman, G. M.; Rosenberg, L. S.

1983-01-01

Several cost estimation and financial cash flow models have been applied to a series of geothermal case studies. In order to draw conclusions about relative performance and applicability of these models to geothermal projects, the consistency of results was assessed. The model outputs of principal interest in this study were net present value, internal rate of return, or levelized breakeven price. The models used were VENVAL, a venture analysis model; the Geothermal Probabilistic Cost Model (GPC Model); the Alternative Power Systems Economic Analysis Model (APSEAM); the Geothermal Loan Guarantee Cash Flow Model (GCFM); and the GEOCOST and GEOCITY geothermal models. The case studies to which the models were applied include a geothermal reservoir at Heber, CA; a geothermal eletric power plant to be located at the Heber site; an alcohol fuels production facility to be built at Raft River, ID; and a direct-use, district heating system in Susanville, CA.

Valuation of imaging centers: alternative methods and detailed description of the discounted cash flow approach.

PubMed

Russell, Philip J

2007-01-01

Medical imaging centers are an increasingly integral part of the medical services landscape in America. There are many instances in which owners and potential buyers of these enterprises want to ascertain the value of the businesses. There is an industry of professionals who provide expert valuation services for many types of businesses using various recognized alternative methods, some of which are more appropriate than others when valuing an imaging center. The federal government has prescribed parameters for all valuations if they lead to transactions in which fair market value is mandated, and it also expects transactions to adhere to more generalized laws relating to entities that provide services to Medicare patients. Radiologists who own, or who are contemplating ownership of, imaging center operations need to understand the principles of valuation, specifically the factors that are involved in a discounted cash flow determination of fair market value.

Hospital Capital Investment During the Great Recession

PubMed Central

Choi, Sung

2017-01-01

Hospital capital investment is important for acquiring and maintaining technology and equipment needed to provide health care. Reduction in capital investment by a hospital has negative implications for patient outcomes. Most hospitals rely on debt and internal cash flow to fund capital investment. The great recession may have made it difficult for hospitals to borrow, thus reducing their capital investment. I investigated the impact of the great recession on capital investment made by California hospitals. Modeling how hospital capital investment may have been liquidity constrained during the recession is a novel contribution to the literature. I estimated the model with California Office of Statewide Health Planning and Development data and system generalized method of moments. Findings suggest that not-for-profit and public hospitals were liquidity constrained during the recession. Comparing the changes in hospital capital investment between 2006 and 2009 showed that hospitals used cash flow to increase capital investment by $2.45 million, other things equal. PMID:28617202

Impact of Research and Development, Analysis, and Standardization on PV Project Financing Costs

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

Feldman, David J; Margolis, Robert M; Jones-Albertus, Rebecca

The technical report discusses how R and D efforts focused on removing perceived risk from cash flows to investors have the potential to lower the cost of capital and increase the amount of leverage in a solar project. It also discusses how creating business efficiencies that allow financing transactions to occur more quickly with less effort can reduce the upfront costs associated with arranging financing for a solar project or group of projects. The paper then assesses the impact that these R and D activities might have on the volatility of PV asset cash flows and asset value, as wellmore » as the upfront costs of arranging a financial transaction. Finally, we insert these assumptions into financial models to analyze their impacts on the cost of capital for equity and debt investors, project leverage, and upfront financial transaction costs.« less

Economic analysis of the military health professions scholarship program for neurosurgeons.

PubMed

Ragel, Brian T; Klimo, Paul; Grant, Gerald A; Taggard, Derek A; Nute, David; McCafferty, Randall R; Ellenbogen, Richard G

2011-09-01

The 4-year military Health Professions Scholarship Program (HPSP) provides funds for medical school tuition, books, and a monthly stipend in exchange for a 4-year military commitment (to receive all physician bonuses, an additional 3 months must be served). To analyze the economics of the HPSP for students with an interest in neurosurgery by comparing medical school debt and salaries of military, academic, and private practice neurosurgeons. Salary and medical school debt values from the American Association of Medical Colleges, salary data from the Medical Group Management Association, and 2009 military pay tables were obtained. Annual cash flow diagrams were created to encompass 14.25 years that spanned 4 years (medical school), 6 years (neurosurgical residency), and the first 4.25 years of practice for military, academic, and private practice neurosurgeons. A present value economic model was applied. Mean medical school loan debt was $154,607. Mean military (adjusted for tax-free portions), academic, and private practice salaries were $160,318, $451,068, and $721,458, respectively. After 14.25 years, the cumulative present value cash flow for military, academic, and private practice neurosurgeons was $1 193 323, $2 372 582, and $3 639 276, respectively. After 14.25 years, surgeons with medical student loans still owed $208 761. The difference in cumulative annual present value cash flow between military and academic and between military and private practice neurosurgeons was $1,179,259 and $2,445,953, respectively. The military neurosurgeon will have little to no medical school debt, whereas the calculated medical school debt of a nonmilitary surgeon was approximately $208,000.

Failure to comply with CMS' new enrollment procedures could impact physicians' cash flow.

PubMed

Duffy, Erin M

2007-01-01

The Centers for Medicare and Medicaid Services (CMS) has instituted big changes in its enrollment procedures that could have a major impact on physician groups that fail to comply with CMS' new requirements. First, tick ... tick ... tick ... time is quickly running out on the chance to obtain, and implement into the flow of your practice, a National Provider Identification number (NPI). The bad news is that the requirement to get an NPI is statutory, meaning it's not going to go away. Second, CMS revamped its Medicare provider enrollment processes in an attempt to reduce enrollment application processing delays. Unfortunately, rather than expedite the enrollment process, CMS' new regulations had the over-all effect of causing even more delays and backlogs in the enrollment process. Providers who do not have an NPI by the required deadline risk potential compliance penalties and payment delays. Therefore, not having an NPI or a Medicare Provider Number can have serious consequences on providers' ability to provide care as well as their bottom line (think cash flow!).

76 FR 56413 - Building Energy Codes Cost Analysis

Federal Register 2010, 2011, 2012, 2013, 2014

2011-09-13

... the by-zone housing starts of Table 2. \\7\\ See http://rredc.nrel.gov/solar/old_data/nsrdb/tmy2... as an alternative investment rate. Thus the present value, (PV) of a cash flow in year Y (CFy) is...

Say Goodbye to Delinquent Tuition.

ERIC Educational Resources Information Center

Gardner, Daniel D.

1999-01-01

Outlines an approach to better collection of delinquent college tuition that connects students with outstanding tuition to lenders. Suggests criteria for selecting an appropriate lender, and highlights benefits both for student motivation to repay debts and for institutional cash flow. (MSE)

Accountability in Adult Farmer Education

ERIC Educational Resources Information Center

Callanan, Paul J.; Jackson, Dennis L.

1978-01-01

Two instructors write about some ideas they have implemented in their farm management program to help measure accountability. They describe the Minnesota Farm Business Analysis, use of the analysis summary book, income tax management, and budgeting and cash flow planning. (MF)

Computer program for discounted cash flow/rate of return evaluations

NASA Technical Reports Server (NTRS)

Robson, W. D.

1971-01-01

Technique, incorporated into set of three computer programs, provides economic methodology for reducing all parameters to financially sound common denominator of present worth, and calculates resultant rate of return on new equipment, processes, or systems investments.

12 CFR 617.7415 - How does a qualified lender decide to restructure a loan?

Code of Federal Regulations, 2010 CFR

2010-01-01

... BORROWER RIGHTS Distressed Loan Restructuring; State Agricultural Loan Mediation Programs § 617.7415 How... plan and cash flow analysis, taking into account income from all sources to be applied to the debt and...

Effect of delayed breeding during the summer on profitability of dairy cows.

PubMed

Gobikrushanth, M; De Vries, A; Santos, J E P; Risco, C A; Galvão, K N

2014-07-01

The objective of this retrospective observational cohort study, combined with simulation, was to evaluate the effect of extending the voluntary waiting period (VWP) during the summer on profitability on a Florida dairy farm. Data from Holstein cows (n=1,416) that calved between June and September of 2007 and 2008 were used. Cows that calved between June 1 and July 21 (regular group; REG; n=719) were artificially inseminated (AI) for the first time upon estrus detection (ED) after the second PGF₂α of the Presynch protocol administered between 57 and 63 d in milk (DIM), or underwent timed AI using the Ovsynch protocol (TAI) if not detected in estrus. Cows that calved between July 22 and September 18 (extended group; EXT; n=697) underwent AI for the first time after the first or second PGF₂α starting November 14 or November 21 or underwent TAI if not detected in estrus. For second and subsequent AI, all cows underwent AI upon ED or enrolled on TAI after nonpregnancy diagnosis. Following these schemes, average VWP in the REG group and EXT group were 60 and 83 d, respectively. Overall profitability for both experimental and subsequent parities were calculated by subtracting the costs existing of feeding costs ($0.30/kg lactating cow diet; $0.25/kg dry cow diet), breeding costs ($2.65/dose PGF₂α; $2.40/dose GnRH; $0.25/injection administration; $10/semen straw; $5/AI; $3/pregnancy diagnosis), and other costs ($3/d) from the daily revenues with milk sales ($0.44/kg of milk), cow sales ($1.76/kg of live weight), and calf sales ($140/calf). A herd budget simulation was used to predict future cash flow after culling or end of subsequent parity until 6 yr after the start of the study to account for all cash flow consequences of extended VWP. Cows in the EXT group had greater first-service pregnancy per AI (PAI1) but still had greater days open and calving interval. Delaying breeding did not affect total cash flow because the EXT group had greater combined profitability for the experimental parity and subsequent parity but lesser future cash flow. Delayed breeding during the summer increased PAI1 but did not improve overall reproductive efficiency and did not affect overall profitability. Copyright © 2014 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

How much cash does your company need?

PubMed

Passov, Richard

2003-11-01

In late 2001, the directors of Pfizer asked that very question. And with good reason. After its 2000 merger with rival Warner-Lambert, the New York-based pharmaceutical giant found itself sitting on a net cash position of $8 billion, which seemed extraordinarily conservative for a company whose products generated $30 billion in revenues. Most large companies with revenues that healthy would increase leverage, thereby unlocking tremendous value for shareholders. But knowledge-intensive companies like Pfizer, this author argues, are in a class apart. Because their largely intangible assets (like R&D) are highly volatile and cannot easily be valued, they are more vulnerable to financial distress than are firms with a preponderance of tangible assets. To insure against that risk, they need to maintain large positive cash balances. These companies' decisions to run large cash balances is one of the key reasons their shares sustain consistent premiums. Only by investing in their intangible assets can knowledge-based companies hope to preserve the value of those assets. A company that finds itself unable to do so because unfavorable market conditions reduce its operating cash flows will see its share price suffer almost as much as if it were to default on its debts. By the same token, with the right balance sheet, knowledge companies can profitably insure against the risk of failing to sustain value-added investments in difficult times. An optimal capital structure that calls for significant cash balances is certainly at odds with the results of a traditional capital structure analysis, the author demonstrates, but it explains the financial policies of many well-run companies, from Pfizer to Intel to ChevronTexaco.

Acknowledging the importance of BAI accounts.

PubMed

Levin, Steve

2011-09-01

For hospitals, balance after insurance (BAI) refers to revenue from uninsured patients and from patients with patient responsibility after insurance. BAI is a rapidly growing share of hospital revenue as a result of substitution from high-deductible commercial insurance plans-revenue that tends to convert to cash relatively easily and quickly-meaning that an increasing share of hospital cash flow is now due from the patient. Hospitals should make sure that their self-pay patients receive excellent customer service: It not only improves the likelihood of a greater yield, but also-perhaps more important-helps ensure customer loyalty and willingness to recommend the facility to others.

Dialing for Dollars: Telecommunication Pays.

ERIC Educational Resources Information Center

Manning, Sherry

1999-01-01

Advances in telecommunications and provision of telecommunications services to college students can increase institutional revenue, improve campus and educational services, and aid in student retention. Colleges and universities have used creative financing to fund initial telecommunications investments and upgrades. Cash flow through student…

Minding Your Business: How to Avoid the Seven Deadly Financial Pitfalls.

ERIC Educational Resources Information Center

Stephens, Keith

1990-01-01

Describes financial management problems typically encountered by child care center directors and owners. Offers suggestions for planning and management techniques to overcome problems of cash flow, budgeting, rising costs, underpricing, declining revenues, fee collection, and liquidity. (NH)

Compressed-air energy-storage preliminary design and site-development program in an aquifer. Volume 9: Cost estimate and schedule

NASA Astrophysics Data System (ADS)

1982-12-01

The behavior and suitability of aquifers as compressed-air energy-storage sites is discussed. The engineering and construction schedule, facilities capital-cost estimate, and corresponding cash-flow requirements are given.

Quantum finance

NASA Astrophysics Data System (ADS)

Schaden, Martin

2002-12-01

Quantum theory is used to model secondary financial markets. Contrary to stochastic descriptions, the formalism emphasizes the importance of trading in determining the value of a security. All possible realizations of investors holding securities and cash is taken as the basis of the Hilbert space of market states. The temporal evolution of an isolated market is unitary in this space. Linear operators representing basic financial transactions such as cash transfer and the buying or selling of securities are constructed and simple model Hamiltonians that generate the temporal evolution due to cash flows and the trading of securities are proposed. The Hamiltonian describing financial transactions becomes local when the profit/loss from trading is small compared to the turnover. This approximation may describe a highly liquid and efficient stock market. The lognormal probability distribution for the price of a stock with a variance that is proportional to the elapsed time is reproduced for an equilibrium market. The asymptotic volatility of a stock in this case is related to the long-term probability that it is traded.

Surviving Tight Times.

ERIC Educational Resources Information Center

Neugebauer, Roger

2002-01-01

Discusses several strategies recommended by small business experts to help for-profit and non-profit child care centers survive a financial crisis. Strategies include: identifying the source of the problem, monitoring cash flow, reducing or deferring expenditures, expediting regular income and exploring new sources of income, patiently working…

An Economic Comparison of Passively Conditioned Underground Houses.

DTIC Science & Technology

1981-05-01

15 Heat Transfer ........ ..................... ... 34 Energy Balance and Human Thermal Comfort . ...... ... 41 Conclusion...114 29. Thermal Comfort --Passive Underground House ... ........... .. 117 30. Stable Soil Temperature Depths...121 31. Thermal Comfort --Deep Earth Underground House .. ......... .. 124 32. Life Cycle Cash Flow Diagram--Base Underground House

Have You Explored Leasing as a Vehicle for Equipping Your Center?

ERIC Educational Resources Information Center

Smith, Dennis G.

1987-01-01

Explains advantages of leasing child care center equipment to improve cash flow and conserve capital for other center needs. Discusses what equipment can be leased and lists key negotiating points for lease contracts. Gives information about Exchange Leasing, Inc. (NH)

Mystery #4 Answer

Atmospheric Science Data Center

2013-04-22

... millet and sorghum for subsistence, as well as onions for a cash crop. Several writers, inspired by the studies of the   French ... top of the image, where the Niger River changes direction to flow more directly   eastward. Six hundred years ago, Timbuktu was a central ...

7 CFR 3560.453 - Workout agreements.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., such as cash flow concerns, budget revisions, deferred maintenance, vacancies, or violations of... operations and management at a housing project; or (iii) A commitment of additional financial resources to... consistent with the borrower's management plan. If proposed actions are not consistent with the borrower's...

Brazilian-Argentine Relations in the 1980s: from Wary Rivalry toward Friendly Competition

DTIC Science & Technology

1985-03-01

viability of countertrade , inward vs. outward orientations, internal stability, regime compatibility, comparative "advantage, political status of neighbors... countertrade or clearing-house type reciprocal credit accounts deals are established on a regular basis. The range of complementarity may be broad, but each...Success of countertrade or reciprocal credit clearing house accounting, to ease the cash flow bind. 2. Redirection of trade flows and concession of mutual

Best Practices Guide for Conducting Assessments in Counterinsurgencies

DTIC Science & Technology

2011-08-17

linked, neighbor states could be rationing access due to lack of support for the nation’s government or a dispute over refugee flows ). It is...support requirements. A key element of this partnership is an open sharing agreement that promotes the free flow of information and strong situational...force (shortage of their own forces, availability of cash , effectiveness of this tactic relative to other tactics), etc. In any case, whether an

Heat Flow vs. Cash Flow: A Banking Analogy

NASA Astrophysics Data System (ADS)

Wynn, Charles M., Sr.

1997-04-01

An analogy is drawn between the withdrawal of money from an automated teller machine (ATM) and an exothermic chemical reaction. In the analogy the amount in an individual's account is regarded as the system and the money withdrawn is regarded as part of the surroundings. Diagrams are used to present the analogy. An analogy can be drawn also between a deposit into an account and an endothermic chemical reaction.

Code Conversion Impact Factor and Cash Flow Impact of International Classification of Diseases, 10th Revision, on a Large Multihospital Radiology Practice.

PubMed

Jalilvand, Aryan; Fleming, Margaret; Moreno, Courtney; MacFarlane, Dan; Duszak, Richard

2018-01-01

The 2015 conversion of the International Classification of Diseases (ICD) system from the ninth revision (ICD-9) to the 10th revision (ICD-10) was widely projected to adversely impact physician practices. We aimed to assess code conversion impact factor (CCIF) projections and revenue delay impact to help radiology groups better prepare for eventual conversion to ICD, 11th revision (ICD-11). Studying 673,600 claims for 179 radiologists for the first year after ICD-10's implementation, we identified primary ICD-10 codes for the top 90th percentile of all examinations for the entire enterprise and each subspecialty division. Using established methodology, we calculated CCIFs (actual ICD-10 codes ÷ prior ICD-9 codes). To assess ICD-10's impact on cash flow, average monthly days in accounts receivable status was compared for the 12 months before and after conversion. Of all 69,823 ICD-10 codes, only 7,075 were used to report primary diagnoses across the entire practice, and just 562 were used to report 90% of all claims, compared with 348 under ICD-9. This translates to an overall CCIF of 1.6 for the department (far less than the literature-predicted 6). By subspecialty division, CCIFs ranged from 0.7 (breast) to 3.5 (musculoskeletal). Monthly average days in accounts receivable for the 12 months before and after ICD-10 conversion did not increase. The operational impact of the ICD-10 transition on radiology practices appears far less than anticipated with respect to both CCIF and delays in cash flow. Predictive models should be refined to help practices better prepare for ICD-11. Copyright © 2017 American College of Radiology. Published by Elsevier Inc. All rights reserved.

Strategic biopharmaceutical portfolio development: an analysis of constraint-induced implications.

PubMed

George, Edmund D; Farid, Suzanne S

2008-01-01

Optimizing the structure and development pathway of biopharmaceutical drug portfolios are core concerns to the developer that come with several attached complexities. These include strategic decisions for the choice of drugs, the scheduling of critical activities, and the possible involvement of third parties for development and manufacturing at various stages for each drug. Additional complexities that must be considered include the impact of making such decisions in an uncertain environment. Presented here is the development of a stochastic multi-objective optimization framework designed to address these issues. The framework harnesses the ability of Bayesian networks to characterize the probabilistic structure of superior decisions via machine learning and evolve them to multi-objective optimality. Case studies that entailed three- and five-drug portfolios alongside a range of cash flow constraints were constructed to derive insight from the framework where results demonstrate that a variety of options exist for formulating nondominated strategies in the objective space considered, giving the manufacturer a range of pursuable options. In all cases limitations on cash flow reduce the potential for generating profits for a given probability of success. For the sizes of portfolio considered, results suggest that naïvely applying strategies optimal for a particular size of portfolio to a portfolio of another size is inappropriate. For the five-drug portfolio the most preferred means for development across the set of optimized strategies is to fully integrate development and commercial activities in-house. For the three-drug portfolio, the preferred means of development involves a mixture of in-house, outsourced, and partnered activities. Also, the size of the portfolio appears to have a larger impact on strategy and the quality of objectives than the magnitude of cash flow constraint.

Analysis of Bonds as an Instrument for Financing Mining Investments

NASA Astrophysics Data System (ADS)

Ranosz, Robert

2017-06-01

The purpose of this article is to examine the structure of financing for mining enterprises in the years 2007-2013, with particular emphasis on bonds. The document pays special attention to Polish mining enterprises. The financing structure analysis was based on data collected from financial statements (cash flows) of the largest mining companies in Poland, and their comparison with the results of global mining enterprises pursuant to reports prepared by international advisory firms. The article takes into account capital sources such as: corporate bonds, bank loans and issue of shares. As indicated by the performed analysis, mining enterprises both around the world and in Poland are increasingly eager to take advantage of obtaining business financing from issue of corporate bonds. It should also be recognized that in the analyzed period, both global and Polish mining enterprises deviate from forms of financing such as issue of shares. This may be caused by the fact that the bonds market in Poland is becoming increasingly popular, mainly due to interest rate on bonds being lower in comparison with bank loans. Another reason may be that banks and potential buyers of shares are less eager to finance this type of investment due to a relatively substantial risk acceptable to bondholders.

Accounting principles, revenue recognition, and the profitability of pharmacy benefit managers.

PubMed

McLean, Robert A; Garis, Robert I

2005-03-01

To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor. Financial Accounting Standards Board (FASB) Emerging Issues Task Force Issue 99-19, U.S. Securities and Exchange 10-K filings and financial accounting literature. Under GAAP record keeping, the PBM industry profitability appears modest. Using currently applied GAAP, the PBM treats all payment from the plan sponsor as revenue and all payment to the pharmacy as revenue. However, the PBM functions, in practice, as an entity that passes-through money collected from one party (the sponsor) to other parties (dispensing pharmacies). Therefore, it would seem that the nature of PBM cash flows would be more accurately recorded as a pass-through entity. When the PBM is evaluated using an accounting method that recognizes the pass-through nature of its business, the PBM profit margin increases dramatically. Current GAAP standards make traditional financial statement analysis of PBMs unrevealing, and may hide genuinely outstanding financial performance. Investors, regulators, pharmacies, and the FASB all have an interest in moving to clarify this accounting anomaly.

Jennifer N. Markham | NREL

Science.gov Websites

-economic analysis Algae cultivation and separation Biomass conversion to fuels and higher values products economic modeling Discounted cash flow rate of return (DCFROR) Capital expenses Operating expense Education ;Techno-Economic Analysis for Upgrading Normal-Butanol to Jet and Hydrocarbon Fuel," presented at

12 CFR 34.3 - General rule.

Code of Federal Regulations, 2010 CFR

2010-01-01

..., for example, the borrower's current and expected income, current and expected cash flows, net worth, other relevant financial resources, current financial obligations, employment status, credit history, or... thereunder in connection with loans made under this part. [68 FR 70131, Dec. 17, 2003, as amended at 69 FR...

12 CFR 34.3 - General rule.

Code of Federal Regulations, 2011 CFR

2011-01-01

..., for example, the borrower's current and expected income, current and expected cash flows, net worth, other relevant financial resources, current financial obligations, employment status, credit history, or... thereunder in connection with loans made under this part. [68 FR 70131, Dec. 17, 2003, as amended at 69 FR...

12 CFR 715.2 - Definitions used in this part.

Code of Federal Regulations, 2012 CFR

2012-01-01

... of cash flows. (b) Compensated person refers to any accounting/auditing professional, excluding a... financial data, including accompanying notes, derived from accounting records of the credit union, and... therein for a period of time, in conformity with GAAP, as defined herein, or regulatory accounting...

12 CFR 715.2 - Definitions used in this part.

Code of Federal Regulations, 2014 CFR

2014-01-01

... of cash flows. (b) Compensated person refers to any accounting/auditing professional, excluding a... financial data, including accompanying notes, derived from accounting records of the credit union, and... therein for a period of time, in conformity with GAAP, as defined herein, or regulatory accounting...

12 CFR 715.2 - Definitions used in this part.

Code of Federal Regulations, 2013 CFR

2013-01-01

... of cash flows. (b) Compensated person refers to any accounting/auditing professional, excluding a... financial data, including accompanying notes, derived from accounting records of the credit union, and... therein for a period of time, in conformity with GAAP, as defined herein, or regulatory accounting...

Negotiating with Subscription Agencies.

ERIC Educational Resources Information Center

McQueen, Judy; Basch, N. Bernard

1991-01-01

This first in a two-part series on how librarians can negotiate services and prices with subscription agencies focuses on how vendors operate. Factors that influence agency costs, revenues, and service charges are described, including economies of scale, discounts from publishers, and prepayment and cash flow. (seven references) (LRW)

7 CFR 4290.620 - Requirements to obtain information from Portfolio Concerns.

Code of Federal Regulations, 2010 CFR

2010-01-01

... English. (a) Information for initial Financing decision. Before extending any Financing, you must require... financing proceeds), cash flow analyses, projections, and such economic development information about the Enterprise, as are necessary to support your investment decision. The information submitted must be...

Is Your Sick Leave Bank in Good Health?

ERIC Educational Resources Information Center

Hoover, James P.

2012-01-01

Sick leave banks are a common staple of teacher contracts. Although these banks may benefit employees, they expose school districts to a variety of complications and unintended consequences, including administrative complexity, potential cash flow implications, cost disparities, increased absenteeism, instructional instability, privacy issues, and…

Family Cash-Flow Budgeting.

ERIC Educational Resources Information Center

Beutler, Ivan F.; Mason, Jerald W.

1987-01-01

Distribution for a formalized budget variable is reported for a representative sample of families. Most households reported little, if any, formal planning. Compared to informal planners, formal planners are more likely to have the following characteristics: younger, more years of education, two-spouse households, and high circumstantial demands.…

Asset securitization and rate of return: A study on letters of guarantee

NASA Astrophysics Data System (ADS)

Wu, Binghui

2018-01-01

Using the theory of asset securitization, we analyze the feasibility of the securitization of letters of guarantee in theory. In the process of constructing the model of rate of return of securities backed by letters of guarantee, we propose two indices: the risk probability of asset-backed securities and the loss rate of asset-backed securities to analyze the cash flow of securities. On the basis of no arbitrage principle, the expression of rate of return of securities backed by letters of guarantee is put forward. In order to study the relationship between the rate of return of securities and other influential factor in the model, a simulation experiment is designed. The experiment results show that (i) an increasing risk probability of cash flow or a short maturity date also make the return rate of securities increase and (ii) the return rate of securities is higher in economic boom than that in economic recession when other parameters remain unchanged.

IEA Wind Task 26. Wind Technology, Cost and Performance Trends in Denmark, Germany, Ireland, Norway, the European Union, and the United States. 2007 - 2012

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

Vitina, Aisma; Luers, Silke; Wallasch, Anna-Kathrin

This report builds from a similar previous analysis (Schwabe et al., 2011) exploring the differences in cost of wind energy in 2008 among countries participating in IEA Wind Task 26 at that time. The levelized cost of energy (LCOE) is a widely recognized metric for understanding how technology, capital investment, operations, and financing impact the life-cycle cost of building and operating a wind plant. Schwabe et al. (2011) apply a spreadsheet-based cash flow model developed by the Energy Research Centre of the Netherlands (ECN) to estimate LCOE. This model is a detailed, discounted cash flow model used to represent themore » various cost structures in each of the participating countries from the perspective of a financial investor in a domestic wind energy project. This model is used for the present analysis as well, and comparisons are made for those countries who contributed to both reports, Denmark, Germany, and the United States.« less

Hour-Glass Neural Network Based Daily Money Flow Estimation for Automatic Teller Machines

NASA Astrophysics Data System (ADS)

Karungaru, Stephen; Akashi, Takuya; Nakano, Miyoko; Fukumi, Minoru

Monetary transactions using Automated Teller Machines (ATMs) have become a normal part of our daily lives. At ATMs, one can withdraw, send or debit money and even update passbooks among many other possible functions. ATMs are turning the banking sector into a ubiquitous service. However, while the advantages for the ATM users (financial institution customers) are many, the financial institution side faces an uphill task in management and maintaining the cash flow in the ATMs. On one hand, too much money in a rarely used ATM is wasteful, while on the other, insufficient amounts would adversely affect the customers and may result in a lost business opportunity for the financial institution. Therefore, in this paper, we propose a daily cash flow estimation system using neural networks that enables better daily forecasting of the money required at the ATMs. The neural network used in this work is a five layered hour glass shaped structure that achieves fast learning, even for the time series data for which seasonality and trend feature extraction is difficult. Feature extraction is carried out using the Akamatsu Integral and Differential transforms. This work achieves an average estimation accuracy of 92.6%.

Michigan Energy and Cost Savings for New Single- and Multifamily Homes: 2012 IECC as Compared to the Michigan Uniform Energy Code

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

Lucas, Robert G.; Taylor, Zachary T.; Mendon, Vrushali V.

2012-07-03

The 2012 International Energy Conservation Code (IECC) yields positive benefits for Michigan homeowners. Moving to the 2012 IECC from the Michigan Uniform Energy Code is cost-effective over a 30-year life cycle. On average, Michigan homeowners will save $10,081 with the 2012 IECC. Each year, the reduction to energy bills will significantly exceed increased mortgage costs. After accounting for up-front costs and additional costs financed in the mortgage, homeowners should see net positive cash flows (i.e., cumulative savings exceeding cumulative cash outlays) in 1 year for the 2012 IECC. Average annual energy savings are $604 for the 2012 IECC.

Ohio Energy and Cost Savings for New Single- and Multifamily Homes: 2012 IECC as Compared to the 2009 IECC

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

Lucas, Robert G.; Taylor, Zachary T.; Mendon, Vrushali V.

2012-07-03

The 2012 International Energy Conservation Code (IECC) yields positive benefits for Ohio homeowners. Moving to the 2012 IECC from the 2009 IECC is cost-effective over a 30-year life cycle. On average, Ohio homeowners will save $5,151 with the 2012 IECC. Each year, the reduction to energy bills will significantly exceed increased mortgage costs. After accounting for up-front costs and additional costs financed in the mortgage, homeowners should see net positive cash flows (i.e., cumulative savings exceeding cumulative cash outlays) in 1 year for the 2012 IECC. Average annual energy savings are $330 for the 2012 IECC.

Strategic Management Plan. FY11

DTIC Science & Technology

2010-12-30

process flows . Many of the improvements sought in this SMP require us to think about our business operations from an end-to-end perspective because the...underlying processes cut across many of our traditional organizations and functional business areas. The 15 end-to-end process flows that were...Redeployment/ Retrograde • Environmental Liabilities • Hire-to-Retire (H2R) • Market-to-Prospect (M2P) • Order-to- Cash (O2C) • Plan-to-Stock

Financial Planning for Energy Efficiency Investments.

ERIC Educational Resources Information Center

Business Officer, 1984

1984-01-01

Financing options for energy efficiency investments by colleges are outlined by the Energy Task Force of three higher education associations. It is suggested that alternative financing techniques generate a positive cash flow and allow campuses to implement conservation despite fiscal constraints. Since energy conservation saves money, the savings…

Captive insurance: is it the right choice for your insurance exposures?

PubMed

Frese, Richard C

2015-12-01

Potential benefits of a captive insurance company include: Broader coverage Improved cash flow and stability. Direct access to reinsurance markets. Tax advantages. Better handling and control of risk management and claims. Potential drawbacks and challenges include: Startup capitalization. Underwriting losses. Administration and commitment.

15 CFR 971.502 - Conservation of resources.

Code of Federal Regulations, 2012 CFR

2012-01-01

... to be carried out in the early years to improve cash flow, is part of a long range recovery plan. (c... ENVIRONMENTAL DATA SERVICE DEEP SEABED MINING REGULATIONS FOR COMMERCIAL RECOVERY PERMITS Resource Development § 971.502 Conservation of resources. (a) If the Administrator establishes terms, conditions and...

15 CFR 971.502 - Conservation of resources.

Code of Federal Regulations, 2013 CFR

2013-01-01

... to be carried out in the early years to improve cash flow, is part of a long range recovery plan. (c... ENVIRONMENTAL DATA SERVICE DEEP SEABED MINING REGULATIONS FOR COMMERCIAL RECOVERY PERMITS Resource Development § 971.502 Conservation of resources. (a) If the Administrator establishes terms, conditions and...

15 CFR 971.502 - Conservation of resources.

Code of Federal Regulations, 2011 CFR

2011-01-01

... to be carried out in the early years to improve cash flow, is part of a long range recovery plan. (c... ENVIRONMENTAL DATA SERVICE DEEP SEABED MINING REGULATIONS FOR COMMERCIAL RECOVERY PERMITS Resource Development § 971.502 Conservation of resources. (a) If the Administrator establishes terms, conditions and...

15 CFR 971.502 - Conservation of resources.

Code of Federal Regulations, 2010 CFR

2010-01-01

... to be carried out in the early years to improve cash flow, is part of a long range recovery plan. (c... ENVIRONMENTAL DATA SERVICE DEEP SEABED MINING REGULATIONS FOR COMMERCIAL RECOVERY PERMITS Resource Development § 971.502 Conservation of resources. (a) If the Administrator establishes terms, conditions and...

15 CFR 971.502 - Conservation of resources.

Code of Federal Regulations, 2014 CFR

2014-01-01

... to be carried out in the early years to improve cash flow, is part of a long range recovery plan. (c... ENVIRONMENTAL DATA SERVICE DEEP SEABED MINING REGULATIONS FOR COMMERCIAL RECOVERY PERMITS Resource Development § 971.502 Conservation of resources. (a) If the Administrator establishes terms, conditions and...

The Pros and Cons of Contractor Financed Approach to School Construction.

ERIC Educational Resources Information Center

Chan, T. C.

1983-01-01

Lists the advantages and disadvantages to school districts of having contractors take part in financing a school construction project when a school district has reached its full limit of borrowing capacity and necessary projected cash flow in order to complete the project. (MLF)

What Schools Are Doing. A Roundup of New and Unusual School Practices

ERIC Educational Resources Information Center

Nation's Schools, 1972

1972-01-01

Describes a teen-run cafeteria, a program of giving away obsolete texts, a short term investment plan (a programed approach to cash-flow budgeting), an emergency credit'' plan whereby teachers can acquire credit hours outside school, and an automated attendance checker system. (DN)

Public Expenditure on Education in the 1860s

ERIC Educational Resources Information Center

Morris, Norman

1977-01-01

A grant system for educational funding, the Revised Code, was initiated in England in 1862. This article investigates one of its criticisms--that it tended to cut down resources--by examining what happened to the cash flow and why in the years following its inception. (Author/ND)

7 CFR 1710.300 - General.

Code of Federal Regulations, 2014 CFR

2014-01-01

... board of directors and the manager to guide the system towards its financial goals. (b) A borrower must... in support of a loan application shall include: (1) The projected results of future actions planned... DSC; (5) Current and projected cash flows; (6) Projections of future borrowings and the associated...

77 FR 16817 - Request for Comment on Payday Lending Hearing Transcript

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-22

... Lending Hearing Transcript AGENCY: Bureau of Consumer Financial Protection. ACTION: Notice; request for... hearing on payday lending. The Bureau invites the public to review the transcript and provide additional..., 2012 in Birmingham, Alabama. Payday lending products are typically marketed to bridge a cash flow...

Cafeteria Cash Flow.

ERIC Educational Resources Information Center

Woodall, Michael V.; Spoonhour, Laura T.

1994-01-01

A South Carolina school district changed food service from a financial loss to a profit. Recommends that food service managers record meal revenues and expenses when they occur and study the profitability of each program. Selling meal tickets in advance provides some control over the number of students who purchase meals. (MLF)

Declining financial capacity in mild cognitive impairment: A 1-year longitudinal study.

PubMed

Triebel, K L; Martin, R; Griffith, H R; Marceaux, J; Okonkwo, O C; Harrell, L; Clark, D; Brockington, J; Bartolucci, A; Marson, Daniel C

2009-09-22

To investigate 1-year change in financial capacity in relation to conversion from amnestic mild cognitive impairment (MCI) to dementia. Seventy-six cognitively healthy older controls, 25 patients with amnestic MCI who converted to Alzheimer-type dementia during the study period (MCI converters), and 62 patients with MCI who did not convert to dementia (MCI nonconverters) were administered the Financial Capacity Instrument (FCI) at baseline and 1-year follow-up. Performance on the FCI domain and global scores was compared within and between groups using multivariate repeated-measures analyses. At baseline, controls performed better than MCI converters and nonconverters on almost all FCI domains and on both FCI total scores. MCI converters performed below nonconverters on domains of financial concepts, cash transactions, bank statement management, and bill payment and on both FCI total scores. At 1-year follow-up, MCI converters showed significantly greater decline than controls and MCI nonconverters for the domain of checkbook management and for both FCI total scores. The domain of bank statement management showed a strong trend. For both the checkbook and bank statement domains, MCI converters showed declines in procedural skills, such as calculating the correct balance in a checkbook register, but not in conceptual understanding of a checkbook or a bank statement. Declining financial skills are detectable in patients with mild cognitive impairment (MCI) in the year before their conversion to Alzheimer disease. Clinicians should proactively monitor patients with MCI for declining financial skills and advise patients and families about appropriate interventions.

Economics of hardwood silviculture using skyline and conventional logging

Treesearch

John E. Baumgras; Gary W. Miller; Chris B. LeDoux

1995-01-01

Managing Appalachian hardwood forests to satisfy the growing and diverse demands on this resource will require alternatives to traditional silvicultural methods and harvesting systems. Determining the relative economic efficiency of these alternative methods and systems with respect to harvest cash flows is essential. The effects of silvicultural methods and roundwood...

Information Systems Should Be Both Useful and Used: The Benetton Experience.

ERIC Educational Resources Information Center

Zuccaro, Bruno

1990-01-01

Describes the information systems strategy and network development of the Benetton clothing business. Applications in the areas of manufacturing, scheduling, centralized distribution, and centralized cash flow are discussed; the GEIS managed network service is described; and internal and external electronic data interchange (EDI) is explained.…

34 CFR 602.24 - Additional procedures certain institutional accreditors must have.

Code of Federal Regulations, 2010 CFR

2010-07-01

... revenues and expenditures and cash flow at the branch campus; and (iii) The operation, management, and... that the branch campus has sufficient educational, financial, operational, management, and physical... institution notifies the agency that it intends to cease operations entirely or close a location that provides...

Juggling Act: Balancing Safety, Security, and Yield in School Investments.

ERIC Educational Resources Information Center

Sallack, David J.

2001-01-01

Although state laws governing school district investing are quite conservative, there have been some notable investment failures leading to the loss of public funds. School districts must beware three kinds of investment risks involving credit, market, and interest rates and consider safety, legality, liquidity, and cash-flow requirements. (MLH)

Everything You Ought to Know About the Liability Insurance Crisis but Didn't Know How to Ask.

ERIC Educational Resources Information Center

Direnfeld-Michael, Bonnie; Michael, David R.

1987-01-01

A great deal of the current liability insurance crisis can be attributed to the industry itself. This article discusses insurance cyles, cash flow underwriting, reinsurance, company "capacity", rates determination, "claims-made" coverage of accidents, and regulation of the industry. (JD)

Incorporating Non-financial Wealth in College and University Investment Strategies.

ERIC Educational Resources Information Center

Kaufman, Roger T.; Woglom, Geoffrey

2003-01-01

Illustrates how nonendowment cash flows (tuition, grants, and gifts) affect the portfolio allocation decisions for the endowment and are "efficient" in terms of the total wealth of the institution. A mathematical appendix displays the reasoning behind the model. (Contains 12 references and 4 tables.) (Author/MLF)

Bridging the Gap: District Use of Tax Anticipation Notes.

ERIC Educational Resources Information Center

Lipnick, Linda Hird

1994-01-01

School districts often face unevenly timed state aid and property tax disbursements. As a result, they issue a large volume of short-term, tax-exempt cash-flow operating notes. Offers details about why school districts need to issue notes and discusses the increasing trend of pooled note issues. (MLF)

Do Students Need a Deferred Tuition Payment Plan?

ERIC Educational Resources Information Center

Duplass, James A.

1984-01-01

Wayne State University's experiences in altering its deferred tuition payment plan to improve cash flow but not adversely affect enrollment are outlined and analyzed. The new plan saved money for the university and encouraged early registration, and most students opted to prepay tuition, saving the late payment fee. (MSE)

Social Security: The Challenge of the 1980s.

ERIC Educational Resources Information Center

Pepper, Claude

1983-01-01

Attempts to cut government costs have unfairly focused on social security, disregarding its importance to older Americans. The program also has been perceived erroneously as being on the verge of bankruptcy. Both Congress and the nation, however, must seek solutions to the cash-flow difficulties of the system. (Author/AOS)

Australian Vocational Education and Training Statistics: Financial Information 2007

ERIC Educational Resources Information Center

National Centre for Vocational Education Research (NCVER), 2008

2008-01-01

This publication details the financial operations of Australia's public vocational education and training (VET) system for 2007. The information presented covers revenues and expenses; assets, liabilities and equities; cash flows; and trends in total revenues and expenses. The scope of the financial data collection covers all transactions that…

Coming Soon: The Cashless Campus.

ERIC Educational Resources Information Center

Peskin, Carole Ann; McDemmond, Marie

1994-01-01

Increasing use of credit on college campuses raises important policy questions and planning needs. Credit and debit card use varies, and most institutions are studying, experimenting, and inventing uses. Although use of credit improves cash flow, streamlines payments and services, and increases income, there are also costs to the institution. (MSE)

Retirement Wealth, Income, and Decision Making in Higher Education.

ERIC Educational Resources Information Center

Lewis, W. Cris

1996-01-01

Retirement programs for college faculty are evaluated in terms of both their wealth-creation attributes and the incentives they provide for retirement. Wealth accumulation and relative cash flow from working compared to retirement are evaluated at various ages under alternative assumptions about rates of return and contribution rates. The nature…

"Financial Emergency" and the Faculty Furlough: A Breach of Contract.

ERIC Educational Resources Information Center

Richards, Mary Sanders

1984-01-01

The power of the university to breach faculty contracts in order to meet its temporary cash-flow problems and the rights of faculty when this breach occurs are discussed. To avoid litigation, a university must have established internal guidelines which can be incorporated into an employment contract. (MLW)

Administrative Costs of Education Voucher Programs.

ERIC Educational Resources Information Center

Hill, Paul T.

This paper focuses on the administrative costs of vouchers programs. It considers the tasks that public and private agencies must undertake and estimates the administrative burdens and cash flow that local programs create. It assumes that all voucher programs, including those meant in part to reduce overcrowding, will be voluntary. The paper…

Equity Access Plans: A Regulatory and Educational State Response Model.

ERIC Educational Resources Information Center

DeLisle, James

1984-01-01

Introduces the basic notion of equity access plans as property-based solutions to the cash flow needs of elderly homeowners and then proposes a normative response model that states can adopt to help manage the risk exposures. The recommended model incorporates regulatory, information dissemination, and educational elements. (BH)

Breaking up the transcription logjam can improve cash flow.

PubMed

Paulik, Dennis

2004-06-01

Using more than 20 transcription companies to handle its annual volume of 36 million lines, Health Midwest knew it had to gain control of the document transcription and delivery process. By centralizing its transcription service, the organization saved $600,000 and reduced days in accounts receivable by 10 days.

Cap check helps reconcile payments with eligibility lists to improve cash flow.

PubMed

2003-05-01

Some capitated provider groups are becoming more adept at using software solutions to effectively manage retroactive deletions, additions and changes in membership enrollment. While a variety of software programs are available, several sources recommend using Cap Check to help match up eligibility lists with capitation payment.

Predicting carbon mass of central Oklahoma soils with near infrared reflectance spectroscopy

USDA-ARS?s Scientific Manuscript database

Interest in carbon (C) storage within agricultural soils of Oklahoma as an aid in reducing atmospheric greenhouse gasses, and cash flow land managers might access, has increased recently. Description of C mass requires measurement of both bulk density and C concentration, but the techniques used ar...

13 CFR 107.620 - Requirements to obtain information from Portfolio Concerns.

Code of Federal Regulations, 2010 CFR

2010-01-01

... and must be in English. (a) Information for initial Financing decision. Before extending any Financing... intended use of financing proceeds), cash flow analyses and projections as are necessary to support your investment decision. The information submitted must be consistent with the size and type of the business and...

12 CFR 151.40 - What definitions apply to this part?

Code of Federal Regulations, 2012 CFR

2012-01-01

... CONFIRMATION REQUIREMENTS FOR SECURITIES TRANSACTIONS § 151.40 What definitions apply to this part? Asset-backed security means a security that is primarily serviced by the cash flows of a discrete pool of... a finite time period. Asset-backed security includes any rights or other assets designed to ensure...

User's guide: RPGrow$: a red pine growth and analysis spreadsheet for the Lake States.

Treesearch

Carol A. Hyldahl; Gerald H. Grossman

1993-01-01

Describes RPGrow$, a stand-level, interactive spreadsheet for projecting growth and yield and estimating financial returns of red pine plantations in the Lake States. This spreadsheet is based on published growth models for red pine. Financial analyses are based on discounted cash flow methods.

Financing in a Period of Retrenchment: A Primer for Small Colleges.

ERIC Educational Resources Information Center

O'Neill, Joseph P.; Grier, Phillip M.

Perspectives concerning the effective use of a small college's resources and assets in a time of declining government support and decreasing enrollments are presented. Attention is directed to improving cash flow, staff reduction and early retirement, external sources of long-term financing, college financial student aid, and managing real estate…

Tax Implications of Forest Property Exchanges

Treesearch

William C. Siegel

1999-01-01

For various reasons, it may be advantageous for woodland owners to voluntarily exchange some or all of their timber and/or timberland for other property. For example, exchanges can be used to consolidate or diversify forest holdings and other investments; to obtain greater cash flow; and eliminate or reduce management problems. In many cases, voluntary exchanges--...

78 FR 45003 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change To List...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-25

... securities. Corporate debt securities are fixed-income securities issued by businesses to finance their... fundamental factors such as sales, earnings and cash flow growth; valuation factors such as price/earnings... fundamentals, valuation and technical factors, the security's relative valuation and other qualitative factors...

Economic Impacts of Maryland Community Colleges: A Closer Look.

ERIC Educational Resources Information Center

Linthicum, Dorothy S.

The short-term impacts of public community colleges upon the business and government sectors of Maryland's economy were measured through a series of linear cash-flow formulas. In 1976-77, total direct and indirect expenditures attributable to the 17 colleges in areas of salaries, purchase of materials, and capital building improvements were almost…

The Economic Relationship between Institutions of Higher Education and Their Local Communities.

ERIC Educational Resources Information Center

Fink, Ira

1980-01-01

Aspects of the economic impact of colleges and universities on the communities in which they are located are examined. These include revenue sources, cash flow, local expenditures, banking, municipal services, taxes, alteration of neighborhoods, enrollment patterns, employment patterns and needs, housing, lifestyles, and gains in human capital.…

Montgomery College Economic Impact Study, FY 1981.

ERIC Educational Resources Information Center

Campbell, William E.; Linthicum, Dorothy S.

A study was conducted to assess the economic impact of Montgomery College (MC) on local business, local government, and the job market in the surrounding community for fiscal year 1981. Using linear cash-flow equations designed for the American Council on Education and adapted for MC, the study assessed monies coming into the college from students…

Fiduciary Responsibilities of Trustees in Relation to the Financing of Private Institutions of Higher Education

ERIC Educational Resources Information Center

Wheeler, John W.

1975-01-01

Explains basic principles of the financial management and administration of private university funds and related problems of governing investments. Covers, for example, the general nature of the charitable transfer (Which law, trust, or corporation?), the cash flow problem (borrowing restricted funds to meet budgted deficits), and delegation of…

Competitiveness, Diversification and the International Higher Education Cash Flow: The EU's Higher Education Discourse amidst the Challenges of Globalisation

ERIC Educational Resources Information Center

Mayo, Peter

2009-01-01

This paper focuses on the EU discourse on Higher Education and analyses this discourse within the context of globalisation. Importance is attached to the issues of lifelong learning, competitiveness, diversification, entrepreneurship, access, knowledge society, modernisation, quality assurance, innovation and creativity, governance and business-HE…

Millennials: Their Attitudes and Their Effects on Freshman Retention in Higher Education

ERIC Educational Resources Information Center

Naples, Susan G.

2010-01-01

Some institutions of higher education have become aware of escalating student attrition rates. Student attrition rates cause many problems, including a decrease in student population, unfavorable completion and placement rates, and a reduced cash flow. Most importantly, students are not fulfilling their education goals. The goal for most students…

Comparative cost analysis of hybrid striped bass fingerling production in ponds and tanks

USDA-ARS?s Scientific Manuscript database

Year-round production of hybrid striped bass (female white bass Morone chrysops×male striped bass M. saxatilis) fingerlings would allow food fish growers to sell their product throughout the year, which would improve the consistency of market supply and cash flow for the farm. However, pond producti...

What Does an IRR (or Two) Mean?

ERIC Educational Resources Information Center

Johnstone, David

2008-01-01

Defined mathematically, the internal rate of return (IRR) of a cash-flow stream is the discount rate at which its net present value is 0. What is the significance or meaning of such a measure? Using simple example problems and illustrative calculations, the author explains a technically correct but, at the same time, intuitively meaningful…

Apparel Graduate Course Focuses on Global Economy

ERIC Educational Resources Information Center

Warnock, Mary M.

2006-01-01

Students at all levels of study must understand the impact and consequences of globalization. Because of technology innovations, integration of world economies through trade and cash flows, and the movement of people from one location to another, the world is becoming flatter. Based on this growing need to study globalization, a graduate course,…

An Estimate of the Economic Impacts of Thomas Nelson Community College.

ERIC Educational Resources Information Center

Butler, Thomas E.

A study was conducted at Thomas Nelson Community College (TNCC) to assess the college's economic impact on its service area in fiscal year 1979. Models, based on linear cash flow formulas, were used to determine impacts on local businesses, governments, and individuals. Students' expenditures and spending for construction were omitted from the…

Field testing existence values for riparian ecosystems

Treesearch

John W. Duffield; Chris J. Neher; David A. Patterson; Patricia A. Champ

2007-01-01

This paper presents preliminary findings on a cash and contingent valuation (cv) experiment. The study replicates major elements of an earlier (1990) experiment, which solicited hypothetical and actual donations to benefit instream flows for Montana fisheries. Extensions of the earlier work include: repeat contacts to increase response rate, follow-up of the contingent...

The Race to Refinance Debt: Market Offers Opportunities to Reduce Interest Costs.

ERIC Educational Resources Information Center

DuPont, Lorrie A.

1992-01-01

In this interest market, colleges and universities could benefit from careful evaluation of debt portfolios. Refinancing debt is an opportunity to lower debt service costs, ease cash flow, change security pledges, eliminate debt service reserves, update bond documents. Timing is important. Existing and new bonds can also be combined…

10 CFR 436.24 - Uncertainty analyses.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Procedures for Life Cycle Cost Analyses § 436.24 Uncertainty analyses. If particular items of cost data or timing of cash flows are uncertain and are not fixed under § 436.14, Federal agencies may examine the impact of uncertainty on the calculation of life cycle cost effectiveness or the assignment of rank order...

24 CFR 202.8 - Loan correspondent lenders and mortgagees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... insured mortgages in its own portfolio. Sponsor. (1) With respect to Title I programs, a sponsor is a... of cash flows, an analysis of the net worth adjusted to reflect only assets acceptable to the Secretary and an analysis of escrow funds; and (ii) Such other financial information as the Secretary may...

Managing Smallness: Promising Fiscal Practices for Rural School District Administrators.

ERIC Educational Resources Information Center

Freitas, Deborah Inman

Based on a mail survey of over 100 rural school administrators in 34 states, this handbook outlines common problems and successful strategies in the financial management of rural, small school districts. Major problems are related to revenue and cash flow, increasing expenditures, providing quality education programs, and staffing to handle the…

Innovative Management of Budget Deficits: A Proportional Salary and Time Reduction Scheme.

ERIC Educational Resources Information Center

Sloper, David

1989-01-01

An approach to institutional budgeting designed to alleviate accumulated deficits is described. The proposal introduces flexibility into the salary component, alleviating cash flow difficulties in the short to medium term and encouraging more proactive budgeting, by allowing employees to contract for reduced annual salary in exchange for reduced…

7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management... under Public Law 103-354 1942-53, “Cash Flow Report,” instead of page one of schedule one and schedule...

School Building Programs, Equipment Acquisitions and Cash Flow: The Anatomy of School Debt Financing.

ERIC Educational Resources Information Center

Bittle, Edgar H.

1992-01-01

Budget shortfalls and fund deficits in many school districts are expected to continue in the 1990s. School boards and administrators must develop plans to manage and maintain the financial health of the school system. One important aspect of this planning is management of debt. (58 references) (MLF)

Materials management: stretching the "household" budget.

PubMed

Carpe, R H; Carroll, P E

1987-11-01

As CFOs assume responsibility for the materials management function because of the potential to maximize cash flow, achieve economies of scale, decrease costs, and streamline operations, they look for guidelines to evaluate performance. Conducting a systems operations audit can aid in assessing that performance. CFOs can determine whether materials management processes are working "smarter, nor harder."

Hardwood log supply: a broader perspective

Treesearch

Iris Montague; Adri Andersch; Jan Wiedenbeck; Urs Buehlmann

2015-01-01

At regional and state meetings we talk with others in our business about the problems we face: log exports, log quality, log markets, logger shortages, cash flow problems, the weather. These are familiar talking points and real and persistent problems. But what is the relative importance of these problems for log procurement in different regions of...