Science.gov

Sample records for distribute profit taxation

  1. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of distributions and benefits. 1.403(b.... § 1.403(b)-7 Taxation of distributions and benefits. (a) General rules for when amounts are included...) Rollovers to individual retirement arrangements and other eligible retirement plans—(1) Timing of taxation...

  2. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of distributions and benefits. 1.403(b... Taxation of distributions and benefits. (a) General rules for when amounts are included in gross income... arrangements and other eligible retirement plans—(1) Timing of taxation of rollovers. In accordance with...

  3. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are included...

  4. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Taxation of Distributions Under Eligible Plans. 1.457-7 Section 1.457-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Included § 1.457-7 Taxation of Distributions Under Eligible Plans. (a) General rules for when amounts are...

  5. From microscopic taxation and redistribution models to macroscopic income distributions

    NASA Astrophysics Data System (ADS)

    Bertotti, Maria Letizia; Modanese, Giovanni

    2011-10-01

    We present here a general framework, expressed by a system of nonlinear differential equations, suitable for the modeling of taxation and redistribution in a closed society. This framework allows one to describe the evolution of income distribution over the population and to explain the emergence of collective features based on knowledge of the individual interactions. By making different choices of the framework parameters, we construct different models, whose long-time behavior is then investigated. Asymptotic stationary distributions are found, which enjoy similar properties as those observed in empirical distributions. In particular, they exhibit power law tails of Pareto type and their Lorenz curves and Gini indices are consistent with some real world ones.

  6. Informal Taxation*

    PubMed Central

    Olken, Benjamin A.; Singhal, Monica

    2011-01-01

    Informal payments are a frequently overlooked source of local public finance in developing countries. We use microdata from ten countries to establish stylized facts on the magnitude, form, and distributional implications of this “informal taxation.” Informal taxation is widespread, particularly in rural areas, with substantial in-kind labor payments. The wealthy pay more, but pay less in percentage terms, and informal taxes are more regressive than formal taxes. Failing to include informal taxation underestimates household tax burdens and revenue decentralization in developing countries. We discuss various explanations for and implications of these observed stylized facts. PMID:22199993

  7. Global evidence on the distribution of economic profit rates

    NASA Astrophysics Data System (ADS)

    Williams, Michael A.; Baek, Grace; Park, Leslie Y.; Zhao, Wei

    2016-09-01

    Gibrat (1931) initiated the study of the distribution of firms' profit rates, suggesting the distribution was log-normal. Although initial empirical work supported that finding, a consensus has developed in the literature that the distribution of firm profit rates is best approximated by the Laplace distribution. Using a richer database than prior studies and testing for more theoretical distributions, we find that the distribution of firm profit rates is best approximated by the heavier-tailed Cauchy distribution.

  8. 26 CFR 1.312-1 - Adjustment to earnings and profits reflecting distributions by corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Adjustment to earnings and profits reflecting....312-1 Adjustment to earnings and profits reflecting distributions by corporations. (a) In general, on the distribution of property by a corporation with respect to its stock, its earnings, and profits...

  9. 26 CFR 1.312-1 - Adjustment to earnings and profits reflecting distributions by corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Adjustment to earnings and profits reflecting... Adjustment to earnings and profits reflecting distributions by corporations. (a) In general, on the distribution of property by a corporation with respect to its stock, its earnings, and profits (to the...

  10. 26 CFR 1.312-1 - Adjustment to earnings and profits reflecting distributions by corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Adjustment to earnings and profits reflecting....312-1 Adjustment to earnings and profits reflecting distributions by corporations. (a) In general, on the distribution of property by a corporation with respect to its stock, its earnings, and profits...

  11. 26 CFR 1.312-1 - Adjustment to earnings and profits reflecting distributions by corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Adjustment to earnings and profits reflecting....312-1 Adjustment to earnings and profits reflecting distributions by corporations. (a) In general, on the distribution of property by a corporation with respect to its stock, its earnings, and profits...

  12. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... distribution (including a distribution from a designated Roth account) would be excluded from gross income if...(k)-1(f)(3)(ii) with respect to distributions from a designated Roth account that are expected to total less than $200 during a year applies to designated Roth accounts under a section 403(b) plan....

  13. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... distribution (including a distribution from a designated Roth account) would be excluded from gross income if...(k)-1(f)(3)(ii) with respect to distributions from a designated Roth account that are expected to total less than $200 during a year applies to designated Roth accounts under a section 403(b) plan....

  14. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... distribution (including a distribution from a designated Roth account) would be excluded from gross income if...(k)-1(f)(3)(ii) with respect to distributions from a designated Roth account that are expected to total less than $200 during a year applies to designated Roth accounts under a section 403(b) plan....

  15. How Fair? Changes in Federal Income Taxation and the Distribution of Income, 1978 to 1998

    ERIC Educational Resources Information Center

    Alm, James; Lee, Fitzroy; Wallace, Sally

    2005-01-01

    In this paper, we determine how tax law and income distribution changes have separately contributed to the changes in tax progressivity over time, and also how a specific pre-tax distribution of income affects the equalizing ability of a given tax change. We use information from the Current Population Survey for years that follow immediately after…

  16. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earnings and profits on such basis; and an insurance company subject to taxation under section 831 shall... entering into the computation of corporate earnings and profits for a particular period are all income...

  17. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... transactions, compute earnings and profits on such basis; and an insurance company subject to taxation under... reserve. (b) Among the items entering into the computation of corporate earnings and profits for a...

  18. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... transactions, compute earnings and profits on such basis; and an insurance company subject to taxation under... reserve. (b) Among the items entering into the computation of corporate earnings and profits for a...

  19. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... transactions, compute earnings and profits on such basis; and an insurance company subject to taxation under... reserve. (b) Among the items entering into the computation of corporate earnings and profits for a...

  20. Distributional effects of climate change taxation: the case of the UK.

    PubMed

    Feng, Kuishuang; Hubacek, Klaus; Guan, Dabo; Contestabile, Monica; Minx, Jan; Barrett, John

    2010-05-15

    Current economic instruments aimed at climate change mitigation focus mainly on CO(2) emissions, but efficient climate mitigation needs to focus on other greenhouse gases as well as CO(2). This study investigates the distributional effects of climate change taxes on households belonging to different income and lifestyle groups; and it compares the effects of a CO(2) tax with a multiple GHG tax in the UK in terms of cost efficiency and distributional effects. Results show that a multi GHG tax is more efficient than a CO(2) tax due to lower marginal abatement costs, and that both taxes are regressive, with lower income households paying a relatively larger share of their income for the taxes than higher income households. A shift from a CO(2) tax to a GHG tax will reduce and shift the tax burden between consumption categories such as from energy-intensive products to food products. Consumers have different abilities to respond to the tax and change their behavior due to their own socio-economic attributes as well as the physical environment such as the age of the housing stock, location, and the availability of infrastructure. The housing-related carbon emissions are the largest component of the CO(2) tax payments for low income groups and arguments could be made for compensation of income losses and reduction of fuel poverty through further government intervention.

  1. Taxation of Social Security benefits under the new income tax provisions: distributional estimates for 1994.

    PubMed

    Pattison, D

    1994-01-01

    The 1993 Omnibus Budget Reconciliation Act raised the proportion of benefits includable in income for the Federal personal income tax. This article presents estimates of the income-distributional effects of the new provision in 1994, the first year for which it is effective. Under the pre-1993 law, up to 50 percent of benefits were included in taxable income for certain high-income beneficiaries. Under the new law, some of these beneficiaries are required to include an even higher proportion of benefits--up to 85 percent. Only 11 percent of beneficiary families, concentrated in the top three deciles by family income, include more of their benefits in taxable income under the new law than they would have under the old law. Another 8 percent include the same amount of benefits under either. The remaining beneficiary families, more than 80 percent, include no benefits in taxable income under either the old law or the new.

  2. 26 CFR 1.902-4 - Rules for distributions attributable to accumulated profits for taxable years in which a first...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... accumulated profits for taxable years in which a first-tier corporation was a less developed country....902-4 Rules for distributions attributable to accumulated profits for taxable years in which a first... receives a distribution from a first-tier corporation before January 1, 1978, in a taxable year of...

  3. Day Care Centers: Profit Making Businesses?

    ERIC Educational Resources Information Center

    MacEwan, Phyllis

    1970-01-01

    Deplores promotion of day care for profit, and urges opposition to this trend. Suggests strong political demand for free centers controlled by parents and financed by public funds and perhaps taxation on large corporations. (CJ)

  4. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section...

  5. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section...

  6. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate... revocation or termination of an election, and 857(d), relating to earnings and profits) to a real...

  7. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Method of taxation of shareholders of regulated... Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment... undistributed capital gains were designated. (5) Effect on earnings and profits of corporate shareholders of a...

  8. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Method of taxation of shareholders of regulated... Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment... undistributed capital gains were designated. (5) Effect on earnings and profits of corporate shareholders of a...

  9. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Method of taxation of shareholders of regulated... Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment... undistributed capital gains were designated. (5) Effect on earnings and profits of corporate shareholders of a...

  10. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of regulated... Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment... undistributed capital gains were designated. (5) Effect on earnings and profits of corporate shareholders of a...

  11. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Withholding on distributions of Indian gaming... Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r... from the net revenues of any class II or class III gaming activity, as defined in 25 U.S.C....

  12. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Withholding on distributions of Indian gaming... Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r... from the net revenues of any class II or class III gaming activity, as defined in 25 U.S.C....

  13. 26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Withholding on distributions of Indian gaming... Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r... from the net revenues of any class II or class III gaming activity, as defined in 25 U.S.C....

  14. Taxation and the American Indian

    ERIC Educational Resources Information Center

    Brunt, David

    1973-01-01

    The article explores American Indian tribal rights to tax exemptions and self-imposed taxation; general recommendations on possible tribal tax alternatives; and evaluation of the probable economic effect of taxation. (FF)

  15. PROFITABILITY AND SIZE OF FIRM.

    DTIC Science & Technology

    Contents: The profit ratio as a measure of the relative ability of firms to expand; the profit dratio as a measure of efficiency; other uses of the... profit ratio; earlier studies using the profit ratio; valid conclusions of earlier studies; assets vs. net worth; methodology of this study...distribution of post-tax profit ratex; effect of taxes on the relative ability to expand; relative profitability of income firms; variability of profit rates

  16. Crude Oil Windfall Profit Tax Act of 1980: recognition of gains on certain corporate liquidations involving LIFO inventory

    SciTech Connect

    Schmidt, M.M.

    1980-12-01

    The Crude Oil Windfall Profit Tax (WPT) of 1980 changes the incidence and philosophy of taxing corporate liquidations involving last-in, first-out (LIFO) inventory. Given the current economic decline in many corporations, the looming taxation of LIFO inventory profits under the WPT may provide the impetus for some shareholders to elect to liquidate their corporation. Liquidation before December 31, 1981 will increase the shareholders' probability of receiving some distribution of the proceeds, making 1980 and 1981 good years to go out of business. 23 references.

  17. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Effect on earnings and profits of certain other... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... received without the recognition of gain), then proper adjustment and allocation of the earnings...

  18. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Effect on earnings and profits of certain other... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... received without the recognition of gain), then proper adjustment and allocation of the earnings...

  19. Opportunities for Energy Crop Production Based on Subfield Scale Distribution of Profitability

    DOE PAGES

    Bonner, Ian J.; Cafferty, Kara G.; Muth, Jr., David J.; ...

    2014-10-01

    Incorporation of dedicated herbaceous energy crops into row crop landscapes is a promising means to supply an expanding biofuel industry while increasing biomass yields, benefiting soil and water quality, and increasing biodiversity. Despite these positive traits energy crops remain largely unaccepted due to concerns over their practicality and cost of implementation. This paper presents a case study on Hardin County, Iowa to demonstrate how subfield decision making can be used to target candidate areas for conversion to energy crop production. The strategy presented integrates switchgrass (Panicum virgatum L.) into subfield landscape positions where corn (Zea mays L.) grain is modeledmore » to operate at a net economic loss. The results of this analysis show that switchgrass integration has the potential to increase sustainable biomass production from 48 to 99% (depending on the rigor of conservation practices applied to corn stover collection) while also improving field level profitability. Candidate land area is highly sensitive to grain price (0.18 to 0.26 US$ kg-1) and dependent on the acceptable net profit for corn production (ranging from 0 to -1,000 US$ ha-1). This work presents the case that switchgrass can be economically implemented into row crop production landscapes when management decisions are applied at a subfield scale and compete against areas of the field operating at a negative net profit.« less

  20. Opportunities for Energy Crop Production Based on Subfield Scale Distribution of Profitability

    SciTech Connect

    Bonner, Ian J.; Cafferty, Kara G.; Muth, Jr., David J.; Tomer, Mark; James, David; Porter, Sarah; Karlen, Douglas

    2014-10-01

    Incorporation of dedicated herbaceous energy crops into row crop landscapes is a promising means to supply an expanding biofuel industry while increasing biomass yields, benefiting soil and water quality, and increasing biodiversity. Despite these positive traits energy crops remain largely unaccepted due to concerns over their practicality and cost of implementation. This paper presents a case study on Hardin County, Iowa to demonstrate how subfield decision making can be used to target candidate areas for conversion to energy crop production. The strategy presented integrates switchgrass (Panicum virgatum L.) into subfield landscape positions where corn (Zea mays L.) grain is modeled to operate at a net economic loss. The results of this analysis show that switchgrass integration has the potential to increase sustainable biomass production from 48 to 99% (depending on the rigor of conservation practices applied to corn stover collection) while also improving field level profitability. Candidate land area is highly sensitive to grain price (0.18 to 0.26 US$ kg-1) and dependent on the acceptable net profit for corn production (ranging from 0 to -1,000 US$ ha-1). This work presents the case that switchgrass can be economically implemented into row crop production landscapes when management decisions are applied at a subfield scale and compete against areas of the field operating at a negative net profit.

  1. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...); any subsequent distribution of such amounts to a higher tier in a chain of ownership described in... class of stock of N Corporation, a controlled foreign corporation which uses the calendar year as a taxable year, (2) Corporation N derives $60 of subpart F income for 1963 which A includes in his...

  2. Living in an irrational society: Wealth distribution with correlations between risk and expected profits

    NASA Astrophysics Data System (ADS)

    Fuentes, Miguel A.; Kuperman, M.; Iglesias, J. R.

    2006-11-01

    Different models to study the wealth distribution in an artificial society have considered a transactional dynamics as the driving force. Those models include a risk aversion factor, but also a finite probability of favoring the poorer agent in a transaction. Here, we study the case where the partners in the transaction have a previous knowledge of the winning probability and adjust their risk aversion taking this information into consideration. The results indicate that a relatively equalitarian society is obtained when the agents risk in direct proportion to their winning probabilities. However, it is the opposite case that delivers wealth distribution curves and Gini indices closer to empirical data. This indicates that, at least for this very simple model, either agents have no knowledge of their winning probabilities, either they exhibit an “irrational” behavior risking more than reasonable.

  3. 31 CFR 346.13 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  4. 31 CFR 316.9 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  5. 31 CFR 316.9 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 316.9 Section 316.9 Money... Taxation. (a) General. For the purpose of determining taxes and tax exemptions, the increment in value..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  6. 31 CFR 341.13 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

  7. 31 CFR 346.13 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 346.13 Section 346.13 Money... BONDS § 346.13 Taxation. The tax treatment provided under section 409 of the Internal Revenue Code of..., inheritance, or other excise taxes, whether Federal or State, but are exempt from all taxation now or...

  8. 31 CFR 340.3 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  9. 31 CFR 332.9 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  10. 31 CFR 352.10 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or...

  11. 12 CFR 810.5 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed. ...

  12. 31 CFR 341.13 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 341.13 Section 341.13 Money... § 341.13 Taxation. The tax treatment provided under section 405 of the Internal Revenue Code of 1954... taxes whether Federal or State, but are exempt from all taxation now or hereafter imposed on the...

  13. 31 CFR 342.6 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  14. 31 CFR 352.10 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 352.10 Section 352.10 Money... Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all taxation now or hereafter imposed on the principal or...

  15. 31 CFR 345.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  16. 31 CFR 343.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any...

  17. 31 CFR 343.5 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 343.5 Section 343.5 Money... MORTGAGE GUARANTY INSURANCE COMPANY TAX AND LOSS BONDS Tax and Loss Bonds § 343.5 Taxation. Tax and loss bonds will be exempt from all taxation now or hereafter imposed on the principal by any state or any...

  18. 31 CFR 340.3 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 340.3 Section 340.3 Money... COMPETITIVE BIDDING § 340.3 Taxation. The income derived from the bonds will be subject to all taxes imposed... excise taxes, whether Federal or State, but will be exempt from all taxation now or hereafter imposed on...

  19. 31 CFR 332.9 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 332.9 Section 332.9 Money... Taxation. The income derived from Series H bonds is subject to all taxes imposed under the Internal Revenue..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  20. 12 CFR 810.5 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Taxation. 810.5 Section 810.5 Banks and Banking FEDERAL FINANCING BANK FEDERAL FINANCING BANK BILLS § 810.5 Taxation. All FFB bills shall be subject to Federal taxation to the same extent as obligations of private corporations are taxed. ...

  1. 31 CFR 342.6 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 342.6 Section 342.6 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS NOTES § 342.6 Taxation..., whether Federal or State, but are exempt from all other taxation now or hereafter imposed on the principal...

  2. 31 CFR 345.5 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Taxation. 345.5 Section 345.5 Money... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all taxes... or other excise taxes, whether Federal or State, but are exempt from all taxation now or hereafter...

  3. Taxation of Small Business Corporations

    PubMed Central

    Flynn, W. Rand

    1980-01-01

    On December 6 1979, new legislation substantially changed the taxation of business income from Canadian-controlled private corporations. The new rules will be of particular interest to corporations providing personal, financial or management services, and to professionals contemplating the use of such corporations. PMID:21293665

  4. A spatially distributed hydroeconomic model to assess the effects of drought on land use, farm profits, and agricultural employment

    NASA Astrophysics Data System (ADS)

    Maneta, M. P.; Torres, M. O.; Wallender, W. W.; Vosti, S.; Howitt, R.; Rodrigues, L.; Bassoi, L. H.; Panday, S.

    2009-11-01

    In this paper a high-resolution linked hydroeconomic model is demonstrated for drought conditions in a Brazilian river basin. The economic model of agriculture includes 13 decision variables that can be optimized to maximize farmers' yearly net revenues. The economic model uses a multi-input multioutput nonlinear constant elasticity of substitution (CES) production function simulating agricultural production. The hydrologic component is a detailed physics-based three-dimensional hydrodynamic model that simulates changes in the hydrologic system derived from agricultural activity while in turn providing biophysical constraints to the economic system. The linked models capture the effects of the interactions between the hydrologic and the economic systems at high spatial and temporal resolutions, ensuring that the model converges to an optimal economic scenario that takes into account the spatial and temporal distribution of the water resources. The operation and usefulness of the models are demonstrated in a rural catchment area of about 10 km2 within the São Francisco River Basin in Brazil. Two droughts of increasing intensity are simulated to investigate how farmers behave under rain shortfalls of different severity. The results show that farmers react to rainfall shortages to minimize their effects on farm profits, and that the impact on farmers depends, among other things, on their location in the watershed and on their access to groundwater.

  5. Profit U

    ERIC Educational Resources Information Center

    Weinstein, Margery

    2012-01-01

    Preparing employees for the immediate work in front of them is a challenge. While most companies are still mastering effectively training their own workforce, some, such as "Training" magazine Top 10 Hall of Famer The Ritz-Carlton Hotel Company, have set up for-profit academies open to the public. When Ritz-Carlton won the national Malcolm…

  6. Profit U

    ERIC Educational Resources Information Center

    Weinstein, Margery

    2012-01-01

    Preparing employees for the immediate work in front of them is a challenge. While most companies are still mastering effectively training their own workforce, some, such as "Training" magazine Top 10 Hall of Famer The Ritz-Carlton Hotel Company, have set up for-profit academies open to the public. When Ritz-Carlton won the national Malcolm…

  7. Efficiency versus equity in petroleum taxation

    SciTech Connect

    Jorgenson, D.W.; Slesnick, D.T.

    1985-01-01

    This paper presents a new approach to the economic analysis of energy policy. The objective is to provide an ordering of alternative energy policies, in which the most desirable energy policy is the one yielding the highest level of social welfare. This principle can be used to evaluate a specific policy change or select the best policy from a set of alternatives. The authors' measure of social welfare is defined on the distribution of individual welfare, which is specified in terms of households as consuming units. They introduce a money metric for social welfare based on total expenditure. Using this metric, energy policies can be compared in terms of the amount of money required to attain the level of welfare associated with each policy. The money measure of social welfare consists of money measures of efficiency and equity. To illustrate the measurement of social welfare, the authors compare alternative policies for taxation of petroleum production in the US. 19 references, 4 tables.

  8. 26 CFR 1.902-4 - Rules for distributions attributable to accumulated profits for taxable years in which a first...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accumulated profits for taxable years in which a first-tier corporation was a less developed country... corporation was a less developed country corporation. (a) In general. If a domestic shareholder receives a... less developed country corporation (as defined in 26 CFR § 1.902-2 revised as of April 1, 1978),...

  9. Sovereignty: The Navajo Nation and Taxation.

    ERIC Educational Resources Information Center

    Benson, Michael

    Contending that it is wrong for the Navajo Government to continue to neglect its citizens by not implementing a taxation program, this monograph is written to generate interest in and discussion of a taxation program and the Navajo Tax Commission, created in 1974. Specifically, this booklet presents basic information re: the financing of the…

  10. Sovereignty: The Navajo Nation and Taxation.

    ERIC Educational Resources Information Center

    Benson, Michael

    Contending that it is wrong for the Navajo Government to continue to neglect its citizens by not implementing a taxation program, this monograph is written to generate interest in and discussion of a taxation program and the Navajo Tax Commission, created in 1974. Specifically, this booklet presents basic information re: the financing of the…

  11. Taxation of exhaustible resources. [Monograph

    SciTech Connect

    Dasgupta, P.; Heal, G.; Stiglitz, J.

    1980-01-01

    This paper analyzes the effect of taxation on the intertemporal allocation of an exhaustible resource. A general framework within which a large variety of taxes can be analyzed is developed and then applied to a number of specific taxes. It is shown that there exists a pattern of taxation which can generate essentially any desired pattern of resource usage. Many tax policies, however, have effects markedly different both from the effects that these policies would have in the case of produced commodities and from those which they are designed (or widely thought) to have. For instance, if extraction costs are zero, a depletion allowance at a constant rate (widely thought to encourage the extraction of resources) has absolutely no effect; its gradual removal (usually thought to be preferable to a sudden removal) leads to faster rates of depletion (and lower prices) now, but higher prices in the future; which its sudden and unanticipated removal has absolutely no distortionary effect on the pattern of extraction. More generally, it is shown that the effects of tax structure on the patterns of extraction are critically dependent on expectations concerning future taxation. The changes in tax structure that have occurred in the past fifty years are of the kind that, if they were anticipated, (or if similar further changes are expected to occur in the future) lead to excessively fast exploitation of natural resources. However, if it is believed that current tax policies (including rates) will persist indefinitely, the current tax structure would lead to excessive conservationism. Thus, whether in fact current tax policies have lead to excessive conservationism is a moot question.

  12. Economic aspects of tobacco use and taxation policy.

    PubMed Central

    Godfrey, C.; Maynard, A.

    1988-01-01

    Tax levels have important effects on cigarette prices and tax revenues. Over 70p of every pound spent on tobacco goes to the Chancellor of the Exchequer, yielding over 5 billion pounds. But the value of tobacco tax revenues have generally fallen--by 1986 they were 10% lower than at their peak in 1965, and tobacco revenue is becoming a smaller proportion of total tax receipts. The impact of a consistent increase in tobacco taxation is important in terms of reduced consumption (and harm to health) as well as in terms of reduced employment. Revenue may, however, increase in the short term. Finally, if the findings of Townsend and Atkinson et al (see above) still apply then the distributive effects of increased taxation on the poor might be less than is sometimes feared. PMID:3416168

  13. 48 CFR 215.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... perform a profit analysis when assessing cost realism in competitive acquisitions. (2) When using a...., performance risk, interest rates, progress payment rates, distribution of facilities capital). (d)...

  14. Profit--The Key. Principles of the American Free Enterprise System for Distributive Education Students. Instructor's Guide.

    ERIC Educational Resources Information Center

    Hook, Sallie A.; And Others

    In this distributive education unit teacher's guide on the free enterprise system, principles of the American economic system are introduced as they relate to marketing and distribution. (The study guide is available as CE 020 458.) The guide preview sheet includes a list of audiovisual equipment necessary, duration of the unit (sixteen to…

  15. Profit--The Key. Principles of the American Free Enterprise System for Distributive Education Students. Student Guide.

    ERIC Educational Resources Information Center

    Hook, Sallie A.; And Others

    In this distributive education student's guide on the free enterprise system, principles of the American economic system are introduced as they relate to marketing and distribution. This twenty-four-page document includes directions and an introduction to the material. Twelve "Principle Sheets" on various economic concepts contain…

  16. Profit--The Key. Principles of the American Free Enterprise System for Distributive Education Students. Student Guide.

    ERIC Educational Resources Information Center

    Hook, Sallie A.; And Others

    In this distributive education student's guide on the free enterprise system, principles of the American economic system are introduced as they relate to marketing and distribution. This twenty-four-page document includes directions and an introduction to the material. Twelve "Principle Sheets" on various economic concepts contain…

  17. Profit--The Key. Principles of the American Free Enterprise System for Distributive Education Students. Instructor's Guide.

    ERIC Educational Resources Information Center

    Hook, Sallie A.; And Others

    In this distributive education unit teacher's guide on the free enterprise system, principles of the American economic system are introduced as they relate to marketing and distribution. (The study guide is available as CE 020 458.) The guide preview sheet includes a list of audiovisual equipment necessary, duration of the unit (sixteen to…

  18. Taxation in Public Education. Analysis and Bibliography Series, No. 12.

    ERIC Educational Resources Information Center

    Ross, Larry L.

    Intended for both researchers and practitioners, this analysis and bibliography cites approximately 100 publications on educational taxation, including general texts and reports, statistical reports, taxation guidelines, and alternative proposals for taxation. Topics covered in the analysis section include State and Federal aid, urban and suburban…

  19. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

  20. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

  1. 7 CFR 400.710 - Preemption and premium taxation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 6 2011-01-01 2011-01-01 false Preemption and premium taxation. 400.710 Section 400... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan of insurance that is approved by the Board for FCIC reinsurance is preempted from state and local taxation. ...

  2. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... United States or Switzerland has resulted, or will result, in double taxation contrary to the provisions...

  3. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of fringe benefits. 1.61-21 Section 1... § 1.61-21 Taxation of fringe benefits. (a) Fringe benefits—(1) In general. Section 61(a)(1) provides... vehicle. The fact that another section of subtitle A of the Internal Revenue Code addresses the taxation...

  4. 26 CFR 1.61-21 - Taxation of fringe benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of fringe benefits. 1.61-21 Section 1... § 1.61-21 Taxation of fringe benefits. (a) Fringe benefits—(1) In general. Section 61(a)(1) provides... vehicle. The fact that another section of subtitle A of the Internal Revenue Code addresses the taxation...

  5. How to map your industry's profit pool.

    PubMed

    Gadiesh, O; Gilbert, J L

    1998-01-01

    Many managers chart strategy without a full understanding of the sources and distribution of profits in their industry. Sometimes they focus their sights on revenues instead of profits, mistakenly assuming that revenue growth will eventually translate into profit growth. In other cases, they simply lack the data or the analytical tools required to isolate and measure variations in profitability. In this Manager's Tool Kit, the authors present a way to think clearly about where the money's being made in any industry. They describe a framework for analyzing how profits are distributed among the activities that form an industry's value chain. Such an analysis can provide a company's managers with a rich understanding of their industry's profit structure--what the authors call its profit pool--enabling them to identify which activities are generating disproportionately large or small shares of profits. Even more important, a profit-pool map opens a window onto the underlying structure of the industry, helping managers see the various forces that are determining the distribution of profits. As such, a profit-pool map provides a solid basis for strategic thinking. Mapping a profit pool involves four steps: defining the boundaries of the pool, estimating the pool's overall size, estimating the size of each value-chain activity in the pool, and checking and reconciling the calculations. The authors briefly describe each step and then apply the process by providing a detailed example of a hypothetical retail bank. They conclude by looking at ways of organizing the data in chart form as a first step toward plotting a profit-pool strategy.

  6. Taxation indices of forest stand as the basis for cadastral valuation of forestlands

    NASA Astrophysics Data System (ADS)

    Kovyazin, V.; Belyaev, V.; Pasko, O.; Romanchikov, A.

    2014-08-01

    Cadastral valuation of forestlands is one of the problems of the modern economy. Valuation procedures depend either on the profitability of timbering or forest areas are not differentiated according to value. The authors propose the procedure based on taxation indices of strata. The most important factors influencing the valuation are determined. The dependence that allows establishing the relative cost of a certain forest area is defined. Knowing the cadastral value of a model area, it is possible to determine the values of all other sites. The evaluation results correlate with the Faustman procedure with slight difference in the absolute value.

  7. "The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine.

    PubMed

    Krasovsky, Konstantin S

    2010-08-31

    Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacco industry taxation strategies and tactics, and their implications for governmental revenues. Details of tobacco industry policy on tobacco taxation in Ukraine were obtained by searching tobacco industry internal documents and various published reports. Even before entering the market in Ukraine, TTCs had made efforts to change the excise system in the country. In 1993-1994, TTCs lobbied the Ukrainian Government, and succeeded in achieving a lowering in tobacco tax. This, however, did not produce revenue increase they promised the Government. In 1996-1998, Ukrainian authorities increased excise several times, ignoring the wishes of TTCs, caused significant growth in revenue. Due to TTCs lobbying activities in 1999-2007 the tax increases were very moderate and it resulted in increased tobacco consumption in Ukraine. In 2008, despite the TTCs position, excise rates were increased twice and it was very beneficial for revenues. The Framework Convention on Tobacco Control includes provisions both on tobacco taxation policy and on protection of public health policy from vested interests of tobacco industry. This paper provides arguments why tobacco taxation policy should also be protected from vested interests of tobacco industry. TTCs taxation strategy appears to be consistent: keep excise as low as possible. Apparent conflicts between TTCs concerning tax structures often hide their real aim to change tax structures for competing interests without increasing total tax incidence. Governments, that aim to reduce levels of tobacco use, should not allow tobacco companies to influence the

  8. "The lobbying strategy is to keep excise as low as possible" - tobacco industry excise taxation policy in Ukraine

    PubMed Central

    2010-01-01

    Background Tobacco taxes are one of the most effective ways to reduce tobacco use. Transnational tobacco companies (TTCs) claim they wish to develop and secure excise systems that benefit both governments and the profitability of the companies themselves. The objective of the paper is to use the case of Ukraine, with its inconsistent history of excise tax changes in 1992-2008, to explore tobacco industry taxation strategies and tactics, and their implications for governmental revenues. Methods Details of tobacco industry policy on tobacco taxation in Ukraine were obtained by searching tobacco industry internal documents and various published reports. Results Even before entering the market in Ukraine, TTCs had made efforts to change the excise system in the country. In 1993-1994, TTCs lobbied the Ukrainian Government, and succeeded in achieving a lowering in tobacco tax. This, however, did not produce revenue increase they promised the Government. In 1996-1998, Ukrainian authorities increased excise several times, ignoring the wishes of TTCs, caused significant growth in revenue. Due to TTCs lobbying activities in 1999-2007 the tax increases were very moderate and it resulted in increased tobacco consumption in Ukraine. In 2008, despite the TTCs position, excise rates were increased twice and it was very beneficial for revenues. Conclusions The Framework Convention on Tobacco Control includes provisions both on tobacco taxation policy and on protection of public health policy from vested interests of tobacco industry. This paper provides arguments why tobacco taxation policy should also be protected from vested interests of tobacco industry. TTCs taxation strategy appears to be consistent: keep excise as low as possible. Apparent conflicts between TTCs concerning tax structures often hide their real aim to change tax structures for competing interests without increasing total tax incidence. Governments, that aim to reduce levels of tobacco use, should not allow

  9. Profit Negotiations and Promotion of Contractor Efficiency.

    DTIC Science & Technology

    1981-03-01

    AOA097 06 ARMY POCUREMNT RESARCH OFFICE FORT LEE VA F/B 5/I PROFIT NEGOTIATIONS AND PROMOTION OF CONTRACTOR EFFICIENCY.(U) MAR 81 R W NICK, 6 A...08 0.5 FINAL PROFIT NEGOTIATIONS MD PROMOTION OF CONTRACTOR EFFICIENCY MARCH 1981 Approved for Public Release; Distribution Unlimited APRO iU. ANIr...DRXMC-PRO 2 April 1981 SUBJECT: Army Procurement Research Office Report APRO 80-08, Profit Negotiations and Promotion of Contractor Efficiency SEE

  10. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect on earnings and profits of certain other... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-11 Effect on earnings and... the recognition of gain), then proper adjustment and allocation of the earnings and profits of...

  11. Personal Income Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  12. Personal Income Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  13. Profit pools: a fresh look at strategy.

    PubMed

    Gadiesh, O; Gilbert, J L

    1998-01-01

    In charting strategy, many managers focus on revenue growth, assuming that profits will follow. But that approach is dangerous: today's deep revenue pool may become tomorrow's dry hole. To create strategies that result in profitable growth, managers need to look beyond revenues to see the shape of their industry's profit pool. The authors define an industry's profit pool as the total profits earned at all points along the industry's value chain. Although the concept is simple, the structure of a profit pool is usually quite complex. The pool will be deeper in some segments of the value chain than in others, and depths will vary within an individual segment as well. Segment profitability may, for example, vary widely by customer group, product category, geographic market, and distribution channel. Moreover, the pattern of profit concentration in an industry will often be very different from the pattern of revenue concentration. The authors describe how successful companies have gained competitive advantage by developing sophisticated profit-pool strategies. They explain how U-Haul identified new sources of profit in the consumer-truck-rental industry; how Merck reached beyond its traditional value-chain role to protect its profits in the pharmaceuticals industry; how Dell rebounded from a misguided channel decision by refocusing on its traditional source of profit; and how Anheuser-Busch made a series of astute product, pricing, and operating decisions to dominate the beer industry's profit pool. The companies with the best understanding of their industry's profit pool, the authors argue, will be in the best position to thrive over the long term.

  14. DEFENSE INDUSTRY PROFIT REVIEW: 1968 PROFIT DATA.

    DTIC Science & Technology

    whose sales volume to the Department of Defense is in excess of $25 million and whose defense business is in excess of 10% of their total business. Profit trends on defense business and commercial business are compared. (Author)...The study summarizes data on realized profits of major defense contractors for the year 1968. It supplements a previous study covering the years...1958 through 1967 which was released under AD-658 071. Profit ratios are presented by type of contract on major defense companies, i.e., those companies

  15. A Behavioral Economics Perspective on Tobacco Taxation

    PubMed Central

    2010-01-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally. PMID:20220113

  16. A behavioral economics perspective on tobacco taxation.

    PubMed

    Cherukupalli, Rajeev

    2010-04-01

    Economic studies of taxation typically estimate external costs of tobacco use to be low and refrain from recommending large tobacco taxes. Behavioral economics suggests that a rational decision-making process by individuals fully aware of tobacco's hazards might still lead to overconsumption through the psychological tendency to favor immediate gratification over future harm. Taxes can serve as a self-control device to help reduce tobacco use and enable successful quit attempts. Whether taxes are appropriately high depends on how excessively people underrate the harm from tobacco use and varies with a country's circumstances. Such taxes are likely to be more equitable for poorer subgroups than traditional economic analysis suggests, which would strengthen the case for increased tobacco taxation globally.

  17. DEFENSE INDUSTRY PROFIT REVIEW

    DTIC Science & Technology

    The Department of Defense (DoD) must employ contracting policies and methods that create an environment for profit opportunities. Just where the... profit range should fall is a matter of judgment and a point on which there probably will always be disagreement. This report is intended to serve as a...partial basis for DoD management’s assessment of the adequacy of defense business profits , as part of their continuing evaluation of contracting policies and methods.

  18. Urban Property Taxation: I. Administrative Aspects. Exchange Bibliography 479.

    ERIC Educational Resources Information Center

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume deals with general purpose material (criticisms, suggestions, general theory and administration), as well as assessment practices, policy, evaluations of real and personal property taxation systems, and local…

  19. Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

    ERIC Educational Resources Information Center

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

  20. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... taxpayer is a corporation or other entity, to the country in which it is created or organized. The article...

  1. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Double taxation claims. 509.120 Section 509.120... CONVENTIONS SWITZERLAND General Income Tax § 509.120 Double taxation claims. (a) General. Under Article XVII... taxpayer is a corporation or other entity, to the country in which it is created or organized. The article...

  2. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

  3. 32 CFR 643.56 - Taxation of lessee's interest.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 4 2011-07-01 2011-07-01 false Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

  4. 38 CFR 6.7 - Claims of creditors, taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

  5. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  6. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Exemption from taxation. 1.501(a)-1 Section 1.501(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(a)-1 Exemption from taxation. (a) In...

  7. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Taxation of benefits. 243.4 Section 243.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT TRANSFER, ASSIGNMENT, OR WAIVER OF PAYMENTS § 243.4 Taxation of benefits. (a) Annuities paid by the Board are subject...

  8. 32 CFR 643.56 - Taxation of lessee's interest.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 4 2010-07-01 2010-07-01 true Taxation of lessee's interest. 643.56 Section 643.56 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY (CONTINUED) REAL PROPERTY REAL ESTATE Leases § 643.56 Taxation of lessee's interest. The lessee's interest in leased...

  9. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND... Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST, solely...

  10. 38 CFR 6.7 - Claims of creditors, taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Claims of creditors, taxation. 6.7 Section 6.7 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS UNITED... creditors, taxation. (a) Effective January 1, 1958, payments of insurance to a beneficiary under a United...

  11. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Taxation of multiple skips. 26.2653-1 Section 26.2653-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST...

  12. Urban Property Taxation: II. Land and Location. Exchange Bibliography 480.

    ERIC Educational Resources Information Center

    White, Anthony G.

    This is one of three related bibliographies listing publications dealing with the broad topic of property taxation. This particular volume concerns some specialized fields of study, including locational theory, land use and taxation, property markets and valuation, housing, and urban renewal and redevelopment. Citations are listed alphabetically…

  13. Progressive taxation and the subjective well-being of nations.

    PubMed

    Oishi, Shigehiro; Schimmack, Ulrich; Diener, Ed

    2012-01-01

    Using data from the Gallup World Poll, we examined whether progressive taxation is associated with increased levels of subjective well-being. Consistent with Rawls's theory of justice, our results showed that progressive taxation was positively associated with the subjective well-being of nations. However, the overall tax rate and government spending were not associated with the subjective well-being of nations. Furthermore, controlling for the wealth of nations and income inequality, we found that respondents living in a nation with more-progressive taxation evaluated their lives as closer to the best possible life and reported having more positive and less negative daily experiences than did respondents living in a nation with less-progressive taxation. Finally, we found that the association between more-progressive taxation and higher levels of subjective well-being was mediated by citizens' satisfaction with public goods, such as education and public transportation.

  14. Marketing to maximize profitability.

    PubMed

    Duboff, R S

    1992-01-01

    An effective marketing strategy should focus on serving profitable customers, not just adding new ones. The author offers five steps that marketers can follow to ensure that their efforts provide the greatest boost to the bottom line.

  15. Notoriety for Profit Legislation.

    DTIC Science & Technology

    1987-01-01

    equal to pay court costs, which shall include jury fees and expenses, court reporter fees, and reasonable per diem for the prosecuting attorneys for the...TYPE OF REPORT & PERIOD COVERED L.. Notoriety For Profit Legislation THE SIS /IY~fA§W/ / 6. PERFORMING O-4G. REPORT NUMBER * .AUTHOR(s) S. CONTRACT OR...I NOV GS IS OBSOLETE SECURITY CLASSIFICATION OF THIS PAGE ("~en Dae. Entered) NOTORIETY FOR PROFIT LEGISLATION Author: David Alan Hazelip Captain

  16. State taxation of multijurisdictional corporate income

    SciTech Connect

    Goldstein, A.M.; Staton, W.C.; Porcano, T.M.; Litka, M.

    1985-12-01

    This article analyzes the taxation methods used by the states and describes what constitutes a unitary business. The authors give a historical perspective of the relevant court decisions in this area. The fact that almost 40% of the Supreme Court cases addressing this issue involve large oil companies illustrates the importance of this area to oil companies. The authors discuss the need for uniformity in state laws and the need for congressional action after the case analysis. They note the reluctance and sometimes refusal of many corporations to furnish the information needed to determine unitary issues, and cite the questionnaires some states require the corporations to file. They also cite the fairness issue when only some states tax foreign income. Congress appears to be in the best position to evaluate the multiple factors and assess the arguments surrounding the policy issues.

  17. For-profit colleges.

    PubMed

    Deming, David; Goldin, Claudia; Katz, Lawrence

    2013-01-01

    For-profit, or proprietary, colleges are the fastest-growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools, many of them big national chains, derive most of their revenue from taxpayer-funded student financial aid, they are of interest to policy makers not only for the role they play in the higher education spectrum but also for the value they provide their students. In this article, David Deming, Claudia Goldin, and Lawrence Katz look at the students who attend for-profits, the reasons they choose these schools, and student outcomes on a number of broad measures and draw several conclusions. First, the authors write, the evidence shows that public community colleges may provide an equal or better education at lower cost than for-profits. But budget pressures mean that community colleges and other nonselective public institutions may not be able to meet the demand for higher education. Some students unable to get into desired courses and programs at public institutions may face only two alternatives: attendance at a for-profit or no postsecondary education at all. Second, for-profits appear to be at their best with well-defined programs of short duration that prepare students for a specific occupation. But for-profit completion rates, default rates, and labor market outcomes for students seeking associate's or higher degrees compare unfavorably with those of public postsecondary institutions. In principle, taxpayer investment in student aid should be accompanied by scrutiny concerning whether students complete their course of study and subsequently earn enough to justify the investment and pay back their student loans. Designing appropriate regulations to help students navigate the market for higher education has proven to be a challenge because of the great variation in student goals and types of programs. Ensuring that potential

  18. DEFENSE INDUSTRY PROFIT REVIEW: VOLUME 1

    DTIC Science & Technology

    Contents: Summary findings (comparison of profit on defense business with profit on commercial business, analysis of defense profits , capital market...analysis); Profit /capital investment ratios and capital investment turnover; Profit /sales ratios ( profit by type of business (defense/ commercial ... profit by type contract); Department of Defense profit review system; Unallowable and nonrecoverable costs; Capital market analysis; Discussions with

  19. Health Considerations in Regulation and Taxation of Electronic Cigarettes.

    PubMed

    Mainous, Arch G; Tanner, Rebecca J; Mainous, Ryan W; Talbert, Jeffery

    2015-01-01

    The use of electronic cigarettes (e-cigarettes) is experiencing unprecedented growth. This can be contrasted to the use of conventional cigarettes which showed a decrease among adults with the current smoker prevalence dropping from 20.9% in 2005 to 17.8% in 2013. There is some data that e-cigarettes are attracting both former smokers and never smokers, and in particular, young people as users. Currently most states do not tax e-cigarettes. Taxation and regulation may have a similar overall goal of decreasing smoking but regulation tends to focus reduced availability of products. In terms of tobacco control, taxation focuses on the demand side of the equation. Taxation is a distinct strategy from regulation and has been shown to decrease new adopters of conventional cigarettes. A variety of potential taxation strategies can be considered by policymakers based on different assumptions about e-cigarettes and their utility, ranging from untaxed to taxation at moderate levels compared to conventional cigarettes to taxation equal to conventional cigarettes. Until more evidence for the benefits of e-cigarettes is presented, it seems prudent to view them as a potentially harmful and addictive product that ought to be regulated and taxed in an equivalent manner to conventional cigarettes.

  20. From People to Profits.

    ERIC Educational Resources Information Center

    Barber, L.; Hayday, S.; Bevan, S.

    An empirical test of the service-profit chain in a large United Kingdom retail business explored how employee attitudes and behavior can improve customer retention and, consequently, company sales performance. Data were collected from 65,000 employees and 25,000 customers from almost 100 stores. The business collected customer satisfaction for…

  1. For-Profit Colleges

    ERIC Educational Resources Information Center

    Deming, David; Goldin, Claudia; Katz, Lawrence

    2013-01-01

    For-profit, or proprietary, colleges are the fastest-growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools, many of them big national chains, derive most of their revenue from taxpayer-funded student financial aid, they…

  2. Wages and Profit.

    ERIC Educational Resources Information Center

    Zicht, Barbara, Ed.; And Others

    1981-01-01

    Providing teacher background on the concepts of wages and profits, paying particular attention to how elementary children experience and learn these concepts, this document presents 3 teaching units. The grade K-2 unit, "A Job Well Done," provides activities which focus on different types of jobs and the intrinsic and extrinsic rewards…

  3. Assessing For Profit Schools.

    ERIC Educational Resources Information Center

    Ediger, Marlow

    For-profit schools are serviced by commercial companies whose primary goal is to raise student achievement to a designated level within a period specified by contract. Different school systems are discussed along with their positive and negative points. Questions related to possible issues are presented in each case for consideration. Reasons for…

  4. From People to Profits.

    ERIC Educational Resources Information Center

    Barber, L.; Hayday, S.; Bevan, S.

    An empirical test of the service-profit chain in a large United Kingdom retail business explored how employee attitudes and behavior can improve customer retention and, consequently, company sales performance. Data were collected from 65,000 employees and 25,000 customers from almost 100 stores. The business collected customer satisfaction for…

  5. Taxation of petroleum production in Nigeria

    SciTech Connect

    Attah, J.

    1981-01-01

    This thesis develops an economic model of exploration and extraction of a non-renewable resource. The model is then used to examine the effects of a variety of taxes on the exploration and production decisions of an extractive firm. The effects of the tax policies are analyzed by solving an optimization problem in which the firm is assumed to maximize the present value of cashflows from resource extraction over a finite planning horizon, using non-linear techniques. The tax analysis shows that royalties, severance taxes, property taxes, profit taxes with cost or percentage depletion, profit tax with royalty expensing, and progressive income tax may induce a change in the firm's optimal exploration and extraction decisions. Ad valorem royalty taxes, severance taxes, and progressive income tax may induce the firm to extract at a slower rate in the current periods; whereas property taxes, profit taxes with cost or percentage depletion, and profit taxes with royalty expensing may induce the firm to extract at a faster rate in the current periods. The financial analysis reveals that the net-present values of the Canadian investment are higher than those of each of the other three countries: Nigeria, Indonesia, and Thailand. The Nigerian investment is shown to yield the least net-of-tax cashflows and net-present values.

  6. Casino taxation in macao: an economic perspective.

    PubMed

    Gu, Xinhua; Tam, Pui Sun

    2011-12-01

    Macao's gaming industry has experienced dramatic growth for 8 years, yet with certain social costs due to compulsive gambling. The government has come under pressure for tax cuts even though its gaming receipts are falling relatively to the casino retained revenue. The request for tax relief is triggered by a recent decline in net profit despite fast growing gross gaming revenue under favorable market conditions. This is very likely caused by a substantial hike in casino operating costs due to increased competition and might also signal the presence of the principal-agent problem. Given the regressivity of gaming tax with respect to net profit, it is no surprise that casinos with lower profitability are more prone to seek tax cuts. The source of Macao gaming profit hinges on three distinct factors: rising demand from China, monopoly location for casinos, and market structure of oligopoly. These factors provide economic justifications for the current tax regime of Macao with a strong ability to pass tax burdens on to massive visitors. The government relies on casino tax revenue to deal with gambling related problems and promote local diversified development. Pushing for tax variability may create policy instability, business uncertainty, and unpredictable prosperity in the long term.

  7. 26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... second corporation a distribution which (under the law applicable to the year in which the distribution was made) was not a taxable dividend to the shareholders of the second corporation, section 312(f... be made in respect of the part of such distribution which (under the law applicable to the year in...

  8. Profitability of Using Forecasting Techniques in the Commodities Market

    DTIC Science & Technology

    1985-12-01

    PROJECT TASK IŘWORK UNIT ELEMENT NO NO NO ACCESSION NO. I - 1 rITLE (Include Security CIfafw cation) PROFITABILITY OF USING FORECASTING TECHNIQUES IN THE...that of the ARIMA models. By incorporating the ARIMA forecasts with the futures prices, it was concluded that a more profitable strategy for...SECURITY (:LASSI’CA ION f 7115 PA ll otrer edtzons are obsolete I Approved for public release; distribution is unlimited Profitability of Using

  9. Rates of profit as correlated sums of random variables

    NASA Astrophysics Data System (ADS)

    Greenblatt, R. E.

    2013-10-01

    Profit realization is the dominant feature of market-based economic systems, determining their dynamics to a large extent. Rather than attaining an equilibrium, profit rates vary widely across firms, and the variation persists over time. Differing definitions of profit result in differing empirical distributions. To study the statistical properties of profit rates, I used data from a publicly available database for the US Economy for 2009-2010 (Risk Management Association). For each of three profit rate measures, the sample space consists of 771 points. Each point represents aggregate data from a small number of US manufacturing firms of similar size and type (NAICS code of principal product). When comparing the empirical distributions of profit rates, significant ‘heavy tails’ were observed, corresponding principally to a number of firms with larger profit rates than would be expected from simple models. An apparently novel correlated sum of random variables statistical model was used to model the data. In the case of operating and net profit rates, a number of firms show negative profits (losses), ruling out simple gamma or lognormal distributions as complete models for these data.

  10. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement...

  11. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E)....

  12. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement...

  13. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

  14. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

  15. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Adjustments to mitigate double taxation. 25.2701... Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This section... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if— (1...

  16. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of regulated investment... Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

  17. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of split-dollar life insurance..., and Taxable Income § 1.61-22 Taxation of split-dollar life insurance arrangements. (a) Scope—(1) In general. This section provides rules for the taxation of a split-dollar life insurance arrangement for...

  18. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... avoid United States taxation, is ineligible for a visa under INA 212(a)(10)(E). ...

  19. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of regulated investment... Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal tax and... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

  20. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Claims in cases of double taxation. 521.117...) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX...

  1. Does outsourcing affect hospital profitability?

    PubMed

    Danvers, Kreag; Nikolov, Pavel

    2010-01-01

    Organizations outsource non-core service functions to achieve cost reductions and strategic benefits, both of which can impact profitability performance. This article examines relations between managerial outsourcing decisions and profitability for a multi-state sample of non-profit hospitals, across 16 states and four regions of the United States. Overall regression results indicate that outsourcing does not necessarily improve hospital profitability. In addition, we identify no profitability impact from outsourcing for urban hospitals, but somewhat positive effects for teaching hospitals. Our regional analysis suggests that hospitals located in the Midwest maintain positive profitability effects with outsourcing, but those located in the South realize negative effects. These findings have implications for cost reduction efforts and the financial viability of non-profit hospitals.

  2. Practicing implant dentistry profitably.

    PubMed

    Stump, G; Adams, M; Alwan, M

    1997-03-01

    The success of dental implants has opened up countless treatment possibilities for restorative dentists to offer to their patients. Just as our clinical paradigms have had to change because of this new technology, so too must our paradigms concerning the way we communicate with our patients change if we are to get them to say "yes" to treatment that we know that they need. Success in clinical treatment using implants requires a systematic approach. A systematic approach to communicating with your patients will allow you to have the same high degree of success with treatment acceptance that is possible with dental implants. The key to the systems we have discussed is Relationship Centered Care. A relationship is fostered and enhanced through a Comprehensive Examination Process, a structured Consultation Process utilizing the influencing process and Financial Arrangements that allow the patient to receive what they want while the office maintains the profitability that it needs. A system for calculating rational fees can be utilized that allows the practice to have control over an area that traditionally was controlled by anecdotal factors. The Pride Institute has developed this material and is presenting it to the profession so that restorative dentists can truly practice implant dentistry profitably.

  3. Who really profits from not-for-profits?

    PubMed

    Arrington, B; Haddock, C C

    1990-06-01

    In a Harvard Business Review (1987) article, Herzlinger and Krasker suggested that not-for-profit hospitals do not return more benefit to society than do for-profit hospitals, and the authors questioned the legitimacy of social subsidization of not-for-profits. Our article reports findings from an empirical reconsideration of the question, "Who profits from nonprofits?" We used hospital data from the same time period (1982) as that used by Herzlinger and Krasker; however, our investigation analyzed a larger data set (including both system and nonsystem hospitals) and used a different statistical technique (discriminant analysis). Our findings suggest that not-for-profits return more social benefit (e.g., in the areas of services provided, access to care, and involvement in professional education) than do for-profits. Like Herzlinger and Krasker, we find that for-profit hospitals may be more efficient than not-for-profits. We caution that public policy regarding social subsidization of not-for-profit hospitals should be made only after more intensive study and thoughtful consideration.

  4. The profits of not-for-profit hospitals.

    PubMed

    Chang, C F; Tuckman, H P

    1988-01-01

    This paper explores the profits of not-for-profit (NFP) hospitals and identifies the factors that determine whether such profits are adequate. A model which relates hospital charges to surpluses is used to derive NFP surplus from gross patient charges and operating costs. This is done to identify the items contributing to surpluses and to explore the dispersion of NFP surpluses. We first discuss why the literature is relatively silent on NFP profitability. We then present the model and use Tennessee hospital data to identify how its components vary by hospital type and through time. The dispersion of surpluses among NFPs is then examined. We next propose three rate of return measures of profitability and use these to relate NFP profits to select characteristics of hospitals and their environments. Several alternative profit levels of NFP are discussed, and the factors that are relevant to the issue of determining the adequate level of profit are identified. The paper ends with a plea for better data on NFP profits.

  5. Taxation: Myths and Realities. A Courses by Newspaper Reader.

    ERIC Educational Resources Information Center

    Break, George F., Ed.; Wallin, Bruce, Ed.

    This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

  6. First Nations Communities and Tobacco Taxation: A Commentary

    ERIC Educational Resources Information Center

    Samji, Hasina; Wardman, Dennis

    2009-01-01

    Taxation of tobacco is a widely used strategy that promotes smoking cessation among adults and reduces cigarette consumption among continuing smokers. First Nations (FN) populations' tobacco use is estimated to be 2-3 times that of other Canadians and, in part, a reflection that tobacco products purchased on reserve by FN people are tax exempt.…

  7. Taxation: Myths and Realities. A Courses by Newspaper Reader.

    ERIC Educational Resources Information Center

    Break, George F., Ed.; Wallin, Bruce, Ed.

    This reader is one of two supplementary materials for a newspaper course about taxation and tax reform. Five units contain 75 primary-source readings about topics such as tax loopholes, social security financing, income tax reform, the impact of taxes on the economy, and alternatives to the property tax. Sources include government publications,…

  8. Self-Selection, Optimal Income Taxation, and Redistribution

    ERIC Educational Resources Information Center

    Amegashie, J. Atsu

    2009-01-01

    The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

  9. Alcohol taxation policy in Australia: public health imperatives for action.

    PubMed

    Skov, Steven J

    2009-04-20

    The Australian Government's "alcopops" tax legislation will soon be voted on by the Senate. This is the first time in memory that an alcohol taxation measure has been informed principally by public health concerns. Much debate surrounds the utility of alcohol taxation as a measure to reduce alcohol-related harm. However, the harms resulting from alcohol misuse in Australia are at unacceptable levels and action to reduce them is overdue. There is good evidence from Australia and internationally that taxation and price measures are among the most effective and cost-effective in reducing alcohol consumption and related harms. Recent alcohol sales data give an early indication that the alcopops tax is being effective in reducing consumption. Current alcohol tax policy is unwieldy and not well directed towards improving public health. A proportion of tax revenues dedicated to alcohol programs would assist public acceptance of the measures. A broad review of alcohol taxation policy is needed as part of a comprehensive approach to alcohol problems in Australia.

  10. Is it possible to reduce tobacco consumption via alcohol taxation?

    PubMed

    Jimenez, S; Labeaga, J M

    1994-01-01

    Recent studies with Spanish data suggest that indirect taxation is a potential instrument to reduce tobacco consumption but the magnitude of the estimated price elasticity limits the effectiveness of the taxes. However, if the separability restriction does not hold between tobacco and other goods, the results obtained could be misleading. This shortcoming of previous analyses leads us to formulate a demand system with alcohol, tobacco and other goods so as to estimate and test complementary effects and to assess the possibility for reducing consumption by indirect taxation of complementary commodities. We use the Spanish Family Expenditure Survey to carry out a cross-section study which allows us to estimate demand models under different assumptions about the nature of zero expenditures and to test the effectiveness of indirect taxation. The findings tend to support our initial suspicions about the inadequacy of imposing separability and point out the importance of alcohol taxation to reduce tobacco consumption. However, given the structure of the data used, these results should be viewed with caution and must be confirmed by additional evidence.

  11. Self-Selection, Optimal Income Taxation, and Redistribution

    ERIC Educational Resources Information Center

    Amegashie, J. Atsu

    2009-01-01

    The author makes a pedagogical contribution to optimal income taxation. Using a very simple model adapted from George A. Akerlof (1978), he demonstrates a key result in the approach to public economics and welfare economics pioneered by Nobel laureate James Mirrlees. He shows how incomplete information, in addition to the need to preserve…

  12. The Influence of the Income Taxation on the Agent Savings

    NASA Astrophysics Data System (ADS)

    Marinescu, Daniela; Ramniceanu, Ioana; Marin, Dumitru

    2009-08-01

    In the model we will analyze the influence of the taxation change on choosing the optimal portfolio. We will prove that when the absolute index of the risk aversion is decreasing the amount invested in the risky active increase as a result of the income and substitution effects.

  13. Optimum alcohol taxation: balancing consumption and external costs.

    PubMed

    Richardson, J; Crowley, S

    1994-01-01

    This paper considers alternative approaches to the evaluation of the total cost of alcohol consumption in Australia. It calculates the impact of alternative tax rates on beer, wine and spirits separately and the 'consumption cost' of these taxes in terms of the distortion caused to consumption patterns. Two separate analyses are carried out. First optimal taxation is calculated which minimises the total loss from the 'consumption cost' of taxation plus the external cost of alcohol consumption. Secondly, the benefits of life are separated from other benefits and the impact of tax expressed in terms of the cost per life year gained. Conceptualised in this way, the results of this 'tax' program may be expressed in the same way as other health programs, namely as a net cost per life year gained. Alcohol taxation may then be compared with other life saving interventions. The chief conclusion reached is that in Australia there is a very compelling case for a new tax base and for a very significant increase in the rate of alcohol taxation.

  14. Optimal reimbursement health insurance and the theory of Ramsey taxation.

    PubMed

    Besley, T J

    1988-12-01

    This paper explores the trade-off between risk sharing and the incentives to consume increased medical care inherent in reimbursement insurance. The results for the theory of reimbursement insurance are compared with those on Ramsey taxation. It is shown that there is a close formal analogy and interpretations are given.

  15. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST... interest in the trust immediately after the transfer. If no person holds an interest in the trust immediately after the GST, the transferor is treated as occupying the generation above the highest generation...

  16. Property Taxation and the Finance of Education. TRED 7.

    ERIC Educational Resources Information Center

    Lindholm, Richard W., Ed.

    More than twenty experts present their views on the strengths and weaknesses of the property tax system, while comparing it with other possible revenue sources. Together, they develop a comprehensive theory and philosophy of the use of the property tax and land value taxation to finance public education. The contributors give thorough…

  17. Taxation and Skills. OECD Tax Policy Studies. No. 24

    ERIC Educational Resources Information Center

    OECD Publishing, 2017

    2017-01-01

    This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments…

  18. Exploiting the flexibility of a family of models for taxation and redistribution

    NASA Astrophysics Data System (ADS)

    Bertotti, M. L.; Modanese, G.

    2012-08-01

    We discuss a family of models expressed by nonlinear differential equation systems describing closed market societies in the presence of taxation and redistribution. We focus in particular on three example models obtained in correspondence to different parameter choices. We analyse the influence of the various choices on the long time shape of the income distribution. Several simulations suggest that behavioral heterogeneity among the individuals plays a definite role in the formation of fat tails of the asymptotic stationary distributions. This is in agreement with results found with different approaches and techniques. We also show that an excellent fit for the computational outputs of our models is provided by the κ-generalized distribution introduced by Kaniadakis in [Physica A 296, 405 (2001)].

  19. Charter Schools and Private Profits.

    ERIC Educational Resources Information Center

    Plank, David; Arsen, David; Sykes, Gary

    2000-01-01

    Although charter schools are both public and accountable, they are increasingly being operated by private, for-profit educational management organizations. EMOs profit by reducing labor costs (cutting employment or compensation), using economies of scale (operating larger facilities); and providing fewer services (educating "mainstream"…

  20. "America's Choice" Taps Profit Motive

    ERIC Educational Resources Information Center

    Trotter, Andrew

    2004-01-01

    In this article, the author features the America's Choice School Design, a school improvement program that has enlisted 547 schools in 16 states in its brand of comprehensive reform, and describes the program's move to loosen its nonprofit moorings and change to a for-profit company. The purpose of the move to for-profit status is to raise capital…

  1. Taxation of United States general aviation

    NASA Astrophysics Data System (ADS)

    Sobieralski, Joseph Bernard

    General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation emits over half the lead emissions in the United States or over 630 tons in 2005. The other significant negative externality attributed to general aviation usage is aircraft accidents. General aviation accidents have caused over 8000 fatalities over the period 1994-2006. A recent Federal Aviation Administration proposed increase in the aviation gasoline tax from 19.4 to 70.1 cents per gallon has renewed interest in better understanding the implications of such a tax increase as well as the possible optimal rate of taxation. Few studies have examined aviation fuel elasticities and all have failed to study general aviation fuel elasticities. Chapter one fills that gap and examines the elasticity of aviation gasoline consumption in United States general aviation. Utilizing aggregate time series and dynamic panel data, the price and income elasticities of demand are estimated. The price elasticity of demand for aviation gasoline is estimated to range from -0.093 to -0.185 in the short-run and from -0.132 to -0.303 in the long-run. These results prove to be similar in magnitude to automobile gasoline elasticities and therefore tax policies could more closely mirror those of automobile tax policies. The second chapter examines the costs associated with general aviation accidents. Given the large number of general aviation operations as well as the large number of fatalities and

  2. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study.

    PubMed

    Meier, Petra S; Holmes, John; Angus, Colin; Ally, Abdallah K; Meng, Yang; Brennan, Alan

    2016-02-01

    While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO "best buy" intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on mortality rates are as follows: current tax

  3. Estimated Effects of Different Alcohol Taxation and Price Policies on Health Inequalities: A Mathematical Modelling Study

    PubMed Central

    Meier, Petra S.; Holmes, John; Angus, Colin; Ally, Abdallah K.; Meng, Yang; Brennan, Alan

    2016-01-01

    Introduction While evidence that alcohol pricing policies reduce alcohol-related health harm is robust, and alcohol taxation increases are a WHO “best buy” intervention, there is a lack of research comparing the scale and distribution across society of health impacts arising from alternative tax and price policy options. The aim of this study is to test whether four common alcohol taxation and pricing strategies differ in their impact on health inequalities. Methods and Findings An econometric epidemiological model was built with England 2014/2015 as the setting. Four pricing strategies implemented on top of the current tax were equalised to give the same 4.3% population-wide reduction in total alcohol-related mortality: current tax increase, a 13.4% all-product duty increase under the current UK system; a value-based tax, a 4.0% ad valorem tax based on product price; a strength-based tax, a volumetric tax of £0.22 per UK alcohol unit (= 8 g of ethanol); and minimum unit pricing, a minimum price threshold of £0.50 per unit, below which alcohol cannot be sold. Model inputs were calculated by combining data from representative household surveys on alcohol purchasing and consumption, administrative and healthcare data on 43 alcohol-attributable diseases, and published price elasticities and relative risk functions. Outcomes were annual per capita consumption, consumer spending, and alcohol-related deaths. Uncertainty was assessed via partial probabilistic sensitivity analysis (PSA) and scenario analysis. The pricing strategies differ as to how effects are distributed across the population, and, from a public health perspective, heavy drinkers in routine/manual occupations are a key group as they are at greatest risk of health harm from their drinking. Strength-based taxation and minimum unit pricing would have greater effects on mortality among drinkers in routine/manual occupations (particularly for heavy drinkers, where the estimated policy effects on

  4. Who profits from not-for-profits: a reconsideration.

    PubMed

    Haddock, C C; Arrington, B; Skelton, A

    1989-07-01

    'Who profits from nonprofits?' asked Herzlinger and Krasker in a recent Harvard Business Review article. Their study examined whether not-for-profit hospitals achieve the intended social goals for which they are subsidised by society. In this paper, we report a reconsideration of Herzlinger and Krasker's question. Using a larger data set and a different statistical method, our findings are at variance with those of Herzlinger and Krasker and in general agreement with their critics.

  5. Pedagogy of natural resource taxation in professional accounting programs

    SciTech Connect

    Reese, C.E.

    1983-03-01

    After a brief discussion of the traditional view of tax education, the author traces its explosive growth at the graduate level during the past decade. He analyzes the current status of graduate tax education, including natural resource taxation as a component of the curriculum. He recommends ways to integrate natural resource taxation topics into the curriculum of future professional tax accountants that will acknowledge the importance of natural resources to our nation's continued prosperity. An expanded private sector financial and moral support will be necessary. This could be in the form of course development grants, a faculty internship with a natural resource industrial firm, faculty research grants, and endowed professorships. A sample course outline appears in the the appendix.

  6. Cost-effectiveness of volumetric alcohol taxation in Australia.

    PubMed

    Byrnes, Joshua M; Cobiac, Linda J; Doran, Christopher M; Vos, Theo; Shakeshaft, Anthony P

    2010-04-19

    To estimate the potential health benefits and cost savings of an alcohol tax rate that applies equally to all alcoholic beverages based on their alcohol content (volumetric tax) and to compare the cost savings with the cost of implementation. Mathematical modelling of three scenarios of volumetric alcohol taxation for the population of Australia: (i) no change in deadweight loss, (ii) no change in tax revenue, and (iii) all alcoholic beverages taxed at the same rate as spirits. Estimated change in alcohol consumption, tax revenue and health benefit. The estimated cost of changing to a volumetric tax rate is $18 million. A volumetric tax that is deadweight loss-neutral would increase the cost of beer and wine and reduce the cost of spirits, resulting in an estimated annual increase in taxation revenue of $492 million and a 2.77% reduction in annual consumption of pure alcohol. The estimated net health gain would be 21 000 disability-adjusted life-years (DALYs), with potential cost offsets of $110 million per annum. A tax revenue-neutral scenario would result in an 0.05% decrease in consumption, and a tax on all alcohol at a spirits rate would reduce consumption by 23.85% and increase revenue by $3094 million [corrected]. All volumetric tax scenarios would provide greater health benefits and cost savings to the health sector than the existing taxation system, based on current understandings of alcohol-related health effects. An equalized volumetric tax that would reduce beer and wine consumption while increasing the consumption of spirits would need to be approached with caution. Further research is required to examine whether alcohol-related health effects vary by type of alcoholic beverage independent of the amount of alcohol consumed to provide a strong evidence platform for alcohol taxation policies.

  7. Petroleum taxation: a comparison between Russia and Kazakhstan

    NASA Astrophysics Data System (ADS)

    Tsibulnikova, M. R.; Salata, D. V.; Drebot, V. V.; Vorozheykina, E. A.

    2016-09-01

    The paper compares mineral resource recovery taxes for oil to be paid in Kazakhstan and the RF. It provides a case study on an average Kazakh oil and gas company and presents tax calculations as an example. To compare the taxation systems in Kazakhstan and the RF, the situation is modelled as if the field was located in the RF and the relevant calculations are carried out in compliance with national laws and regulations.

  8. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Income, war profits, or excess profits tax paid... States § 1.901-2 Income, war profits, or excess profits tax paid or accrued. (a) Definition of income, war profits, or excess profits tax—(1) In general. Section 901 allows a credit for the amount of...

  9. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income, war profits, or excess profits tax paid... States § 1.901-2 Income, war profits, or excess profits tax paid or accrued. (a) Definition of income, war profits, or excess profits tax—(1) In general. Section 901 allows a credit for the amount of...

  10. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid... States § 1.901-2 Income, war profits, or excess profits tax paid or accrued. (a) Definition of income, war profits, or excess profits tax—(1) In general. Section 901 allows a credit for the amount of...

  11. Conservation Yields a Net Profit.

    ERIC Educational Resources Information Center

    Ober, A. Keith

    1979-01-01

    A Vermont school reaped a net "profit" of $13,000 in three years by using commitment, common sense, and caution. Specific measures included changing the hot water system and reducing heating and lighting. (Author/MLF)

  12. Towards a coherent European approach for taxation of combustible waste.

    PubMed

    Dubois, Maarten

    2013-08-01

    Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO(x) emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.

  13. Reduction of Systemic Risk by Means of Pigouvian Taxation

    PubMed Central

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund. PMID:26177351

  14. Reduction of Systemic Risk by Means of Pigouvian Taxation.

    PubMed

    Zlatić, Vinko; Gabbi, Giampaolo; Abraham, Hrvoje

    2015-01-01

    We analyze the possibility of reduction of systemic risk in financial markets through Pigouvian taxation of financial institutions, which is used to support the rescue fund. We introduce the concept of the cascade risk with a clear operational definition as a subclass and a network related measure of the systemic risk. Using financial networks constructed from real Italian money market data and using realistic parameters, we show that the cascade risk can be substantially reduced by a small rate of taxation and by means of a simple strategy of the money transfer from the rescue fund to interbanking market subjects. Furthermore, we show that while negative effects on the return on investment (ROI) are direct and certain, an overall positive effect on risk adjusted return on investments (ROIRA) is visible. Please note that the taxation is introduced as a monetary/regulatory, not as a _scal measure, as the term could suggest. The rescue fund is implemented in a form of a common reserve fund.

  15. Towards a coherent European approach for taxation of combustible waste

    SciTech Connect

    Dubois, Maarten

    2013-08-15

    Highlights: • Current European waste taxes do not constitute a level playing field. • Integrating waste incineration in EU ETS avoids regional tax competition. • A differentiated incineration tax is a second-best instrument for NO{sub x} emissions. • A tax on landfilled incineration residues stimulates ash treatment. - Abstract: Although intra-European trade of combustible waste has grown strongly in the last decade, incineration and landfill taxes remain disparate within Europe. The paper proposes a more coherent taxation approach for Europe that is based on the principle of Pigovian taxation, i.e. the internalization of environmental damage costs. The approach aims to create a level playing field between European regions while reinforcing incentives for sustainable management of combustible waste. Three important policy recommendations emerge. First, integrating waste incineration into the European Emissions Trading System for greenhouse gases (EU ETS) reduces the risk of tax competition between regions. Second, because taxation of every single air pollutant from waste incineration is cumbersome, a differentiated waste incineration tax based on NO{sub x} emissions can serve as a second-best instrument. Finally, in order to strengthen incentives for ash treatment, a landfill tax should apply for landfilled incineration residues. An example illustrates the coherence of the policy recommendations for incineration technologies with diverse environmental effects.

  16. 40 CFR 35.936-4 - Profits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-5(f) for discussion of profits under negotiated change orders to construction contracts. Profit included in a formally advertised, competitively bid, fixed price construction contract awarded under §...

  17. The role of private non-profit healthcare organizations in NHS systems: Implications for the Portuguese hospital devolution program.

    PubMed

    Almeida, Álvaro S

    2017-06-01

    The national health services (NHS) of England, Portugal, Finland and other single-payer universalist systems financed by general taxation, are based on the theoretical principle of an integrated public sector payer-provider. However, in practice one can find different forms of participation of non-public healthcare providers in those NHS, including private for profit providers, but also third sector non-profit organizations (NPO). This paper reviews the role of non-public non-profit healthcare organizations in NHS systems. By crossing a literature review on privatization of national health services with a literature review on the comparative performance of non-profit and for-profit healthcare organizations, this paper assesses the impact of contracting private non-profit healthcare organizations on the efficiency, quality and responsiveness of services, in public universal health care systems. The results of the review were then compared to the existing evidence on the Portuguese hospital devolution to NPO program. The evidence in this paper suggests that NHS health system reforms that transfer some public-sector hospitals to NPO should deliver improvements to the health system with minimal downside risks. The very limited existing evidence on the Portuguese hospital devolution program suggests it improved efficiency and access, without sacrificing quality. Copyright © 2017 Elsevier B.V. All rights reserved.

  18. Application of an Operational Audit Model in a Not For Profit Hospital

    DTIC Science & Technology

    1993-12-01

    PROFIT HOSPITAL by Constantinos M. Piperis December 1993 Principal Advisor: James M. Fremgen Approved for public release; distribution is unlimited...MODEL IN A NOT FOR PROFIT HOSPITAL . AUTHOR(S) Piperis, Constantinos M. 7. PERFORMING ORGANIZATION NAME(S) AND ADORESS(ES) 8. PERFORMING ORGANIZATION...distribution is unlimited. 13. ABSTRACT (Maximum 200 words) This thesis has examined the problems facing the not-for- profit sector and concluded that

  19. Profit 󈨐 Summary Report. Report of the Profit Study Group

    DTIC Science & Technology

    1976-12-07

    Evaluation of the Test of the Employed Capital Concept Pro E,, a.l-.•iih•er Purpose VI-3 Approach V 1-5 Findings VI-12 M!osenile of Findings VI-19...development of a new profit policy. The Profit 󈨐 study group, with help from the Defense Contract 9 Audit Agency (DCAA), the General Accounting Office...attention were specifically organized for "in-depth" analysis. These "Major Issues" , are: /; (1) DPC 107 and the return-on-investment -- concept (2

  20. 40 CFR 35.937-7 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... subagreements under EPA grants, profit is defined as the net proceeds obtained by deducting all allowable costs (direct and indirect) from the price. (Because this definition of profit is based on Federal procurement principles, it may vary from the firm's definition of profit for other purposes.) Profit on a subagreement...

  1. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC income to shareholders. (a) In general. (1) Under § 1.991-1(a), a corporation which is a DISC for a...

  2. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of regulated investment companies. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1)...

  3. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of regulated investment companies. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1)...

  4. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of regulated investment companies. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1)...

  5. U.S. Taxation of Business: Relevance of the European Experience. German Studies Notes.

    ERIC Educational Resources Information Center

    McLure, Charles E., Jr.

    American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…

  6. Foreign Educational Programs in Britain: Legal Issues Associated with the Establishment and Taxation of Programs Abroad.

    ERIC Educational Resources Information Center

    Stein, Todd J.

    1990-01-01

    The most common problems associated with establishing educational programs abroad are illustrated by the case of Britain, which has a large population of foreign students. Four problem areas are addressed (program formation, immigration, accreditation, and taxation), with the greatest amount of attention given to taxation. (MSE)

  7. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies....

  8. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Manner of taxation of cooperative associations...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers... corresponding provisions of prior law for such years. However, no adjustment for percentage or discovery...

  9. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false State and local taxation of Job Corps... LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted...

  10. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false State and local taxation of Job Corps... LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.812 State and local taxation of Job Corps deliverers. The Act provides that transactions conducted...

  11. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment,...

  12. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment,...

  13. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment,...

  14. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7 Taxation...

  15. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Claims in cases of double taxation. 521.117 Section 521.117 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article...

  16. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Claims in cases of double taxation. 521.117... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX..., with the country in which it is created or organized. Article XX further provides that should the claim...

  17. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Claims in cases of double taxation. 521.117... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX..., with the country in which it is created or organized. Article XX further provides that should the claim...

  18. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income...

  19. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. (1) Other...

  20. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In...

  1. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the...

  2. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders...

  3. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Manner of taxation of cooperative associations subject to section 522. 1.522-2 Section 1.522-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers...

  4. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real...

  5. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of regulated investment companies. 1.852-1 Section 1.852-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In general...

  6. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Current taxation of income from qualified electing funds. 1.1293-1 Section 1.1293-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Gains and Losses § 1.1293-1 Current taxation of income from qualified electing funds. (a) In general. (1...

  7. 48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs. ...

  8. 20 CFR 209.14 - Report of separation allowances subject to tier II taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Report of separation allowances subject to tier II taxation. 209.14 Section 209.14 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER... separation allowances subject to tier II taxation. For any employee who is paid a separation payment, the...

  9. 48 CFR 229.170 - Reporting of foreign taxation on U.S. assistance programs.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Reporting of foreign taxation on U.S. assistance programs. 229.170 Section 229.170 Federal Acquisition Regulations System... General 229.170 Reporting of foreign taxation on U.S. assistance programs. ...

  10. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of holders of residual interests. 1.860C-1 Section 1.860C-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860C-1 Taxation...

  11. 20 CFR 638.812 - State and local taxation of Job Corps deliverers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false State and local taxation of Job Corps deliverers. 638.812 Section 638.812 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.812 State and local taxation of...

  12. 26 CFR 1.988-0 - Taxation of gain or loss from a section 988 transaction; Table of Contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of gain or loss from a section 988... § 1.988-0 Taxation of gain or loss from a section 988 transaction; Table of Contents. This section... treatment. (7) Transactions part of a straddle. (8) Identification requirements. (9) Taxation of qualified...

  13. 24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to rental...

  14. 24 CFR 1000.242 - When does the requirement for exemption from taxation apply to affordable housing activities?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exemption from taxation apply to affordable housing activities? 1000.242 Section 1000.242 Housing and Urban... ACTIVITIES Indian Housing Plan (IHP) § 1000.242 When does the requirement for exemption from taxation apply to affordable housing activities? The requirement for exemption from taxation applies only to rental...

  15. 26 CFR 1.897-1 - Taxation of foreign investment in United States real property interests, definition of terms.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign investment in United States...) Miscellaneous Provisions § 1.897-1 Taxation of foreign investment in United States real property interests... with respect to the taxation of foreign investments in U.S. real property interests and related matters...

  16. Meet the New For-Profit: The Low-Profit

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2012-01-01

    "Doing well by doing good" is the business mantra of the for-profit-college industry. But one does not have to look far to find people who question the slogan's sincerity or the very legitimacy of that model. And that was even before reports of some companies' abusive student-recruiting practices and questionable educational standards fed a public…

  17. Meet the New For-Profit: The Low-Profit

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2012-01-01

    "Doing well by doing good" is the business mantra of the for-profit-college industry. But one does not have to look far to find people who question the slogan's sincerity or the very legitimacy of that model. And that was even before reports of some companies' abusive student-recruiting practices and questionable educational standards fed a public…

  18. Alcohol taxation policy in Thailand: implications for other low- to middle-income countries.

    PubMed

    Sornpaisarn, Bundit; Shield, Kevin D; Rehm, Jürgen

    2012-08-01

      Prevention of drinking initiation is a significant challenge in low- and middle-income countries that have a high prevalence of abstainers, including life-time abstainers. This paper aims to encourage a debate on an alternative alcohol taxation approach used currently in Thailand, which aims specifically to prevent drinking initiation in addition to reduce alcohol-attributable harms.   Theoretical evaluation, simulation and empirical analysis.   The taxation method of Thailand, 'Two-Chosen-One' (2C1) combines specific taxation (as a function of the alcohol content) and ad valorem taxation (as a function of the price), resulting in an effective tax rate that puts a higher tax both on beverages which are preferred by heavy drinkers and on beverages which are preferred by potential alcohol consumption neophytes, compared to either taxation system alone. As a result of these unique properties of the 2C1 taxation system, our simulations indicate that 2C1 taxation leads to a lower overall consumption than ad valorem or specific taxation alone. In addition, it puts a relatively high tax on beverages attractive to young people, the majority of whom are currently abstaining. Currently, the abstention rates in Thailand are higher than expected based on its economic wealth, which could be taken as an indication that the taxation strategy is successful.   'Two-chosen-one' (2C1) taxation has the potential to simultaneously reduce alcohol consumption and prevent drinking initiation among youth; however, additional empirical evidence is needed to assess its effectiveness in terms of the public health impact in low- and middle-income countries. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  19. 26 CFR 1.482-5 - Comparable profits method.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... objective measures of profitability (profit level indicators) derived from uncontrolled taxpayers that... profitability derived from operations of uncontrolled taxpayers engaged in similar business activities under... profitability of the tested party, measured by a profit level indicator (generally based on operating...

  20. 26 CFR 1.482-5 - Comparable profits method.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... based on objective measures of profitability (profit level indicators) derived from uncontrolled... profitability derived from operations of uncontrolled taxpayers engaged in similar business activities under... profitability of the tested party, measured by a profit level indicator (generally based on operating...

  1. The For-Profit Conundrum

    ERIC Educational Resources Information Center

    Hayes, Dianne

    2012-01-01

    Amid numerous efforts to increase college-going and completion rates among minority students, for-profit institutions stand out as a leader in that regard. Class flexibility for working and non-traditional students, online courses, and corporate partnerships to reimburse employees are all contributing factors to their appeal. However, along with…

  2. The For-Profit Conundrum

    ERIC Educational Resources Information Center

    Hayes, Dianne

    2012-01-01

    Amid numerous efforts to increase college-going and completion rates among minority students, for-profit institutions stand out as a leader in that regard. Class flexibility for working and non-traditional students, online courses, and corporate partnerships to reimburse employees are all contributing factors to their appeal. However, along with…

  3. Profitability, third-party reimbursement, and access to community pharmacies.

    PubMed

    Carroll, N V; Miederhoff, P A; Waters, L W

    1996-01-01

    The purpose of this study was to analyze the extent to which third-party reimbursement programs have affected the profitability and availability of community pharmacies. Data were taken from records maintained by the Virginia Board of Pharmacy and a survey of 177 community pharmacies. Between 1989 and 1994, 258 outpatient pharmacies opened and 342 closed. Chain and independent pharmacies suffered net losses, and supermarket and mass merchandiser pharmacies experienced net increases. Few significant changes occurred in the distribution of pharmacies over the study period. Fifty-nine chain and independent pharmacies and 1 supermarket pharmacy chain provided usable profit and reimbursement data. These pharmacies experienced declines in profits and increases in the percentage of prescriptions reimbursed by private third-party prescription programs over the last several years. Regression analyses indicated that higher ratios of sales of private third-party prescriptions to private-pay prescriptions were associated with lower profits. All respondents indicated that changes in private third-party reimbursement had substantially reduced profits over the past 5 years. The results indicate that the growth of private third-party payment has led to lower pharmacy profits but has not yet resulted in problems of consumer access.

  4. Profitability analysis of KINGLONG nearly 5 years

    NASA Astrophysics Data System (ADS)

    Zhang, Mei; Wen, Jinghua

    2017-08-01

    Profitability analysis for measuring business performance and forecast its prospects play an important role. In this paper, the research instance King Long Motor in understanding the basic theory on the basis of financial management, to take a combination of theory and data analysis methods, combined with a measure of profitability related indicators of King Long Motor company’s profitability do a specific analysis to identify factors constraining the profitability of Kinglong company exists and the motivation to improve profitability, which made recommendations to improve the profitability of Kinglong car company to promote the company’s future can be better and faster development.)

  5. A Decomposition of Hospital Profitability

    PubMed Central

    Broom, Kevin; Elliott, Michael; Lee, Jen-Fu

    2015-01-01

    Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE) into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover), and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552). The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS) against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of NFP and IO

  6. Technology for more profitable recycling

    SciTech Connect

    Lamarre, L. )

    1992-03-01

    Recycling has been part of the US heritage for more than a century. But in contrast to the country's earliest recycling - which was pursued simply because it made good money - today's movement is fueled primarily by environmental concerns. One result of this change in motivation is that modern recycling isn't always profitable. Sometimes the supply of collected materials far exceeds the demand, and with some substances even minor contamination can prohibit reuse. Now advanced technologies, including a number of electricity-based processes, are helping overcome market barriers. While technology alone can't solve all the problems of the recycling industry, researchers are confident that technological advancements will help pave the way to more profitable recycling.

  7. Converting MEMS technology into profits

    NASA Astrophysics Data System (ADS)

    Bryzek, Janusz

    1998-08-01

    This paper discusses issues related to transitioning a company from the advanced technology development phase (with a particular focus on MEMS) to a profitable business, with emphasis on start-up companies. It includes several case studies from (primarily) NovaSensor MEMS development history. These case studies illustrate strategic problems with which advanced MEMS technology developers have to be concerned. Conclusions from these case studies could be used as checkpoints for future MEMS developers to increase probability of profitable operations. The objective for this paper is to share the author's experience from multiple MEMS start-ups to accelerate development of the MEMS market by focusing state- of-the-art technologists on marketing issues.

  8. 48 CFR 1415.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1415.404-4 Profit. (a) DOI's policy is to use a... require cost analysis based on the profit analysis factors in FAR 15.905, as implemented and supplemented...

  9. Profit-Sharing in a Collusive Industry,

    DTIC Science & Technology

    1983-06-09

    cleared with the author to protect the tentative character of these papers. PROFIT -SHARING IN A COLLUSIVE INDUSTRY Martin J. Osborne and Carolyn Pitchik... profit according to their relative bargaining power. W6 are particularly interested in how the negotiated profit shares depend on the sizes of the firms...If each can produce at the same constant unit cost up to its capacity, we show that the profit prr unit of capacity of the small firm is higher than

  10. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income, as the case may be). For instance, a corporation keeping its books and filing its income tax... following example: Example. Oil producing property which A had acquired in 1949 at a cost of $28,000 was..., which distributions were specifically declared to be out of earnings and profits accumulated before...

  11. 78 FR 11164 - Policy on Contractor Profits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-15

    ... Defense Acquisition Regulations System Policy on Contractor Profits AGENCY: Defense Acquisition..., at 703- 693-1145. Please cite NDAA FY 2013 Profit Policy Public Meeting. SUPPLEMENTARY INFORMATION... Year 2013. Section 804, Department of Defense Policy on Contractor Profits, included a requirement for...

  12. Lender Profitability in the Student Loan Program.

    ERIC Educational Resources Information Center

    Jenkins, Sarah

    This report provides results of a study that measured lender profitability in the Guaranteed Student Loan (GSL) program and compares these results with the profitability of other types of lending. Data analysis reveals credit card lending to be the highest average level of profitability over the 5-year period considered. Other lending types, in…

  13. The Appeal of For-Profit Institutions

    ERIC Educational Resources Information Center

    Howard-Vital, Michelle

    2006-01-01

    The characteristics that students like in for-profit postsecondary institutions are present in many more traditional institutions as well. Yet most students who attend for-profit institutions are not convinced that they can fit into traditional institutions. In this article, the author examines the reasons why for-profit institutions appeal more…

  14. The Appeal of For-Profit Institutions

    ERIC Educational Resources Information Center

    Howard-Vital, Michelle

    2006-01-01

    The characteristics that students like in for-profit postsecondary institutions are present in many more traditional institutions as well. Yet most students who attend for-profit institutions are not convinced that they can fit into traditional institutions. In this article, the author examines the reasons why for-profit institutions appeal more…

  15. Choice of For-Profit College

    ERIC Educational Resources Information Center

    Chung, Anna S.

    2012-01-01

    In this paper I investigate whether students self-select into the U.S. for-profit colleges or whether the choice of for-profit sector is accidental or due to the reasons external to the students (geographic exposure to for-profit providers, tuition pricing, or random circumstances). The main student-level data samples come from the National…

  16. Mapping the Profit Motive: The Distinct Geography and Demography of For-Profit Charter Schools

    ERIC Educational Resources Information Center

    Robertson, W. Brett

    2015-01-01

    For-profit charter schools represent a controversial new market-based education reform (Garcia, Barber, & Molnar, 2009; Conn, 2002). This essay explores how schools operated by for-profit corporations differ from those operated by non-profit organizations. Specifically, do for-profit charter schools locate in demographically distinct areas and…

  17. A trade based view on casino taxation: market conditions.

    PubMed

    Li, Guoqiang; Gu, Xinhua; Wu, Jie

    2015-06-01

    This article presents a trade based theory of casino taxation along with empirical evidence found from Macao as a typical tourism resort. We prove that there is a unique optimum gaming tax in a particular market for casino gambling, argue that any change in this tax is engendered by external demand shifts, and suggest that the economic rent from gambling legalization should be shared through such optimal tax between the public and private sectors. Our work also studies the tradeoff between economic benefits and social costs arising from casino tourism, and provides some policy recommendations for the sustainable development of gaming-led economies. The theoretical arguments in this article turn out to be consistent with empirical observations on Macao realities over the recent decade.

  18. Competitive spillovers across non-profit and for-profit nursing homes.

    PubMed

    Grabowski, David C; Hirth, Richard A

    2003-01-01

    The importance of non-profit institutions in the health care sector has generated a vast empirical literature examining quality differences between non-profit and for-profit nursing homes. Recent theoretical work has emphasized that much of this empirical literature is flawed in that previous studies rely solely on dummy variables to capture the effects of ownership rather than accounting for the share of non-profit nursing homes in the market. This analysis considers whether competitive spillovers from non-profits lead to higher quality in for-profit nursing homes. Using instrumental variables to account for the potential endogeneity of non-profit market share, this study finds that an increase in non-profit market share improves for-profit and overall nursing home quality. These findings are consistent with the hypothesis that non-profits serve as a quality signal for uninformed nursing home consumers.

  19. Taxation of domestic oil and gas production: an economic analysis

    SciTech Connect

    Kushel, P.S.

    1981-01-01

    This study examined the effect of tax and pricing policy on the level of profitability available from a domestic oil- and gas-drilling venture, and its effect upon the oil and gas investment decision. A Monte Carlo simulation was used to analyze various policy combinations on investments made in 1975 and in 1980. The simulation was performed for three different entities (integrated corporation, independent corporation, and limited partnership) investing in four basins with differing intrinsic opportunities. The stochastic variables used were formulated based upon historical empirical data. For the 1980 investor, current policy was contrasted with the repeal of the Windfall Profit Tax and the past policy of price control. For a 1975 investor, historical policy since 1975 was contrasted with the repeal of the Windfall Profit Tax, and with the government policy prior to 1975. The major results showed that the decontrol of oil prices was an effective policy tool in fostering increased domestic drilling. A 1975 independent corporation or limited partnership was found to be in a higher profitability position under current policy than that which they would have perceived when initiating their investment. However, in some instances an integrated corporate investor in 1975 would have perceived itself to be in a better position than under current policy. However, the repeal of the Windfall Profit Tax on new oil would not result in a significant increase in current drilling.

  20. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of DISC income to shareholders. 1.995... Taxation of DISC income to shareholders. (a) In general. (1) Under § 1.991-1(a), a corporation which is a DISC for a taxable year is not subject to any tax imposed by subtitle A of the Code (sections 1 through...

  1. Estimated impacts of alternative Australian alcohol taxation structures on consumption, public health and government revenues.

    PubMed

    Doran, Christopher M; Byrnes, Joshua M; Cobiac, Linda J; Vandenberg, Brian; Vos, Theo

    2013-11-04

    To examine health and economic implications of modifying taxation of alcohol in Australia. Economic and epidemiological modelling of four scenarios for changing the current taxation of alcohol products, including: replacing the wine equalisation tax (WET) with a volumetric tax; applying an equal tax rate to all beverages equivalent to a 10% increase in the current excise applicable to spirits and ready-to-drink products; applying an excise tax rate that increases exponentially by 3% for every 1% increase in alcohol content above 3.2%; and applying a two-tiered volumetric tax. We used annual sales data and taxation rates for 2010 as the base case. Alcohol consumption, taxation revenue, disability-adjusted life-years (DALYs) averted and health care costs averted. In 2010, the Australian Government collected close to $8.6 billion from alcohol taxation. All four of the proposed variations to current rates of alcohol excise were shown to save money and more effectively reduce alcohol-related harm compared with the 2010 base case. Abolishing the WET and replacing it with a volumetric tax on wine would increase taxation revenue by $1.3 billion per year, reduce alcohol consumption by 1.3%, save $820 million in health care costs and avert 59 000 DALYs. The alternative scenarios would lead to even higher taxation receipts and greater reductions in alcohol use and harm. Our research findings suggest that any of the proposed variations to current rates of alcohol excise would be a cost-effective health care intervention; they thus reinforce the evidence that taxation is a cost-effective strategy. Of all the scenarios, perhaps the most politically feasible policy option at this point in time is to abolish the WET and replace it with a volumetric tax on wine. This analysis supports the recommendation of the National Preventative Health Taskforce and the Henry Review towards taxing alcohol according to alcohol content.

  2. 26 CFR 1.643(a)-0 - Distributable net income; deduction for distributions; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Distributable net income; deduction for... § 1.643(a)-0 Distributable net income; deduction for distributions; in general. The term distributable net income has no application except in the taxation of estates and trusts and their beneficiaries. It...

  3. 26 CFR 1.643(a)-0 - Distributable net income; deduction for distributions; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Distributable net income; deduction for... Beneficiaries § 1.643(a)-0 Distributable net income; deduction for distributions; in general. The term distributable net income has no application except in the taxation of estates and trusts and their beneficiaries...

  4. Customer service and practice profitability.

    PubMed

    Levin, Roger P

    2004-06-01

    Customer service, one of the major dental practice business systems, is critical to your short- and long-term success. The world will keep changing, but customer service is not a fad that can go out of style. If anything, it becomes even more important, year after year, as your customers expect more service and better treatment. Your goal is to provide extensive customer service, with 100% of patients enjoying a great experience every single time they interact with your practice. The "Wow" experience helps your practice grow. You want your patients to become your friends. Why? Because friends refer friends. When your patients become your friends, higher profitability is the inevitable result.

  5. Survival, profits and resource utilization

    NASA Technical Reports Server (NTRS)

    Jordan, W.

    1972-01-01

    The intertwining of CAB regulation and airline operations makes it impossible to use operating and financial data from the regulated airlines to determine the extent to which regulation affects costs. The essentially nonregulated, but otherwise, similar, intrastate airlines operating wholly within California (and thus beyond the CAB's jurisdiction) provide a benchmark with which to compare the performance of regulated airlines and thus measure the effects of CAB regulation. This comparison, shows that the nonregulated environment within California has been a much sterner disciplinarian of airline operations than the regulated environment of interstate air transportation. Issues of survival, profits, efficiency, fares, and the impacts of CAB regulation on costs are examined.

  6. Profitable capitation requires accurate costing.

    PubMed

    West, D A; Hicks, L L; Balas, E A; West, T D

    1996-01-01

    In the name of costing accuracy, nurses are asked to track inventory use on per treatment basis when more significant costs, such as general overhead and nursing salaries, are usually allocated to patients or treatments on an average cost basis. Accurate treatment costing and financial viability require analysis of all resources actually consumed in treatment delivery, including nursing services and inventory. More precise costing information enables more profitable decisions as is demonstrated by comparing the ratio-of-cost-to-treatment method (aggregate costing) with alternative activity-based costing methods (ABC). Nurses must participate in this costing process to assure that capitation bids are based upon accurate costs rather than simple averages.

  7. Taxation and Sugar-Sweetened Beverages: Position of Dietitians of Canada.

    PubMed

    2016-06-01

    Dietitians of Canada recommends that an excise tax of at least 10-20% be applied to sugar-sweetened beverages sold in Canada given the negative impact of these products on the health of the population and the viability of taxation as a means to reduce consumption. For the greatest impact, taxation measures should be combined with other policy interventions such as increasing access to healthy foods while decreasing access to unhealthy foods in schools, daycares, and recreation facilities; restrictions on the marketing of foods and beverages to children; and effective, long-term educational initiatives. This position is based on a comprehensive review of the literature. The Canadian population is experiencing high rates of obesity and excess weight. There is moderate quality evidence linking consumption of sugar-sweetened beverages to excess weight, obesity, and chronic disease onset in children and adults. Taxation of sugar-sweetened beverages holds substantiated potential for decreasing its consumption. Based on economic models and results from recent taxation efforts, an excise tax can lead to a decline in sugar-sweetened beverage purchase and consumption. Taxation of up to 20% can lead to a consumption decrease by approximately 10% in the first year of its implementation, with a postulated 2.6% decrease in weight per person on average. Revenue generated from taxation can be used to fund other obesity reduction initiatives. A number of influential national organizations support a tax on sugar-sweetened beverages.

  8. Taxes, bankruptcy costs, and capital structure in for-profit and not-for-profit hospitals.

    PubMed

    Huang, Sean S; Yang, Jie; Carroll, Nathan

    2017-01-01

    About 60% of the US hospitals are not-for-profit and it is not clear how traditional theories of capital structure should be adapted to understand the borrowing behavior of not-for-profit hospitals. This paper identifies important determinants of capital structure taken from theories describing for-profit firms as well as prior literature on not-for-profit hospitals. We examine the differential effects these factors have on the capital structure of for-profit and not-for-profit hospitals. Specifically, we use a difference-in-differences regression framework to study how differences in leverage between for-profit and not-for-profit hospitals change in response to key explanatory variables (i.e. tax rates and bankruptcy costs). The sample in this study includes most US short-term general acute hospitals from 2000 to 2012. We find that personal and corporate income taxes and bankruptcy costs have significant and distinct effects on the capital structure of for-profit and not-for-profit hospitals. Specifically, relative to not-for-profit hospitals: (1) higher corporate income tax encourages for-profit hospitals to increase their debt usage; (2) higher personal income tax discourages for-profit hospitals to use debt; and (3) higher expected bankruptcy costs lead for-profit hospitals to use less debt. Over the past decade, the capital structure of for-profit hospitals has been more flexible as compared to that of not-for-profit hospitals. This may suggest that not-for-profit hospitals are more constrained by external financing resources. Particularly, our analysis suggests that not-for-profit hospitals operating in states with high corporate taxes but low personal income taxes may face particular challenges of borrowing funds relative to their for-profit competitors.

  9. The behaviour of profit of Musharakah Mutanaqisah partnership home ownership by the case of abandoned housing project

    NASA Astrophysics Data System (ADS)

    Sabri, Shamsul Rijal Muhammad; Ahmad, Farhana Syed

    2014-07-01

    The paper studied the behavior of the profit earned in terms of probability getting profit, by the Musharakah Mutanaqisah Partnership (MMP) when the failure due to the abandoned housing project is anticipated into this home ownership facility. The failure follows exponential distribution at rate of μ. The profit of the MMP facility varies due to changes of μ's. It is found that the greater the rate of failure due to the abandoned housing project the less probability of getting profit. There is also another finding showing that the bank has the right to increase her profit rates to reduce the loss when the rate of failure increase.

  10. Profitability analysis in the hospital industry.

    PubMed Central

    Cleverley, W O

    1978-01-01

    Measures of marginal profit are derived for the two payment classes--cost payers and charge payers--that the hospital industry must consider in profitability analysis, i.e., prediction of the excess of revenue over expenses. Two indexes of profitability, use when payment mix is constant and when it is nonconstant, respectively, are derived from the two marginal profit measures, and one of them is shown to be a modification of the contribution margin, the conventional measure of profitability used in general industry. All three measures--the contribution margin and the two new indexes of profitability--are used to estimate changes in net income resulting from changes in patient volume with and without accompanying changes in payment mix. The conventional measure yields large overestimates of expected excess revenue. PMID:632101

  11. The profit motive and spine surgery.

    PubMed

    Weiner, Bradley K; Levi, Benjamin H

    2004-11-15

    The profit motive and market medicine have had a significant impact on clinical practice and research in the field of spine surgery. An overview of current concerns is presented. The objective of this study was to provide those involved in the study and treatment of spinal disorders with a critical overview of the effects of the profit motive on our practices. Historically, the profit motive has been viewed as eroding the standards of spine surgery, encouraging surgeons to operate aggressively and researchers to bias their results. Although there are legitimate concerns regarding the role played by such market forces, the profit motive exerts several quite positive effects on spine surgery as well. Negative and positive aspects of the profit motive in spine surgery are explored along with alternative approaches. The profit motive in spine surgery can result in unnecessary surgery, as well as the push to market of unproven technologies. Yet, without a robust profit motive, it is unclear where sufficient funding could be found to support research and education, and to underwrite the advancement of new technologies. The profit motive significantly influences the way we practice and conduct research in spine surgery. To minimize the negative aspects of the profit motive, spine surgeons and researchers must refrain from being used by companies to rush products to market and/or compromising patient care out of self-interest.

  12. 48 CFR 2115.404-70 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING... service charge, profit, fee, contribution to surpluses, etc.) that may have been negotiated by the...

  13. About the Reinforcement Function for Profit Sharing

    NASA Astrophysics Data System (ADS)

    Uemura, Wataru; Tatsumi, Shoji

    In this paper, we consider profit sharing that is one of the reinforcement learning methods. An agent learns a candidate solution of a problem from the reward that is received from the environment if and only if it reaches the destination state. A function that distributes the received reward to each action of the candidate solution is called the reinforcement function. On this learning system, the agent can reinforce the set of selected actions when it gets the reward. And the agent should not reinforce the detour actions. First, we will propose a new constraint equation about reinforcement functions to distribute the reinforcement values on the non-detour actions. If we use the reinforcement function to satisfy the constraint equation, the agent can select the non-detour actions directing to the destination state. Next, it is shown that the reinforcement function can be constant after learning process to suppress the selection of detour actions. Lastly, in computer simulations for maze problems, we show that the learning performance of agents does not depend on the size of environment.

  14. For-Profits on the Move

    ERIC Educational Resources Information Center

    Wildavsky, Ben

    2011-01-01

    Because the globalization of traditional research universities has so far been largely an elite phenomenon, for-profit higher education has become the kind of high-growth worldwide industry that would attract entrepreneurs. The for-profit sector, by contrast, has targeted a vast and vastly different student market: non-elite learners, often poorly…

  15. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... followed, except as exempted for DOE architect-engineer contracts covering Atomic Energy Commission (AEC... contracts for architect-engineer services. The estimated costs on which the maximum fee is computed shall... profit/fee analysis technique designed for a systematic application of the profit factors in FAR...

  16. For-Profit Colleges Deserve Some Respect

    ERIC Educational Resources Information Center

    Seiden, Michael J.

    2009-01-01

    Enrollment in for-profit colleges, while still a relatively small share of the higher-education market, has grown more than tenfold over the past decade. For-profit education companies are now in high demand among venture capitalists and investment bankers, and the industry is one of the rare ones that is faring well in this economy. But while…

  17. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., because of such factors as efficiency of performance, incurrence of costs the Government does not... prenegotiation objectives provide a discipline for ensuring that all relevant factors are considered. Subject to... basis for calculating the profit or fee prenegotiation objective. Before applying profit or fee factors...

  18. For-Profit Colleges Deserve Some Respect

    ERIC Educational Resources Information Center

    Seiden, Michael J.

    2009-01-01

    Enrollment in for-profit colleges, while still a relatively small share of the higher-education market, has grown more than tenfold over the past decade. For-profit education companies are now in high demand among venture capitalists and investment bankers, and the industry is one of the rare ones that is faring well in this economy. But while…

  19. Textiles, Tariffs, and Turnarounds: Profits Improved.

    ERIC Educational Resources Information Center

    Aronoff, Craig

    1986-01-01

    The U.S. textile industry may serve as a classic study on regeneration through market forces. The industry has recently made a turnaround in profits after having been recognized as an industry that was losing most of its profits to overseas producers. The reasons for the emerging strength of the industry is that it began to innovate after a…

  20. Cutting hardwood cants can boost sawmill profits

    Treesearch

    George R. Niskala; Thomas W., Jr. Church

    1966-01-01

    The markets for hardwood lumber are now strong, and sawmill profits are increasing. But this favorable market-price situation is the exception rather than the rule. Usually hardwood sawmill operators are confronted with ever-decreasing profit margins. During the past decade, while lumber prices have remained relatively constant, most logging and sawmilling costs have...

  1. For-Profit Schools: They Get IT

    ERIC Educational Resources Information Center

    Waters, John K.

    2011-01-01

    The for-profit sector of higher education has generated some disturbing headlines recently. Widely publicized charges of predatory recruiting practices have prompted new regulations and provided fuel for scorching criticism of the entire business model. But while the spotlight is focused on what for-profits are doing wrong, are people overlooking…

  2. Price Discrimination, Economies of Scale, and Profits.

    ERIC Educational Resources Information Center

    Park, Donghyun

    2000-01-01

    Demonstrates that it is possible for economies of scale to induce a price-discriminating monopolist to sell in an unprofitable market where the average cost always exceeds the price. States that higher profits in the profitable market caused by economies of scale may exceed losses incurred in the unprofitable market. (CMK)

  3. Education for Profit, Education for Freedom

    ERIC Educational Resources Information Center

    Nussbaum, Martha C.

    2009-01-01

    Education is often discussed in low-level utilitarian terms: how can educators produce technically trained people who can hold onto "their" share of the global market? With the rush to profitability, values precious for the future of democracy are in danger of getting lost. The profit motive suggests to most concerned politicians that science and…

  4. Textiles, Tariffs, and Turnarounds: Profits Improved.

    ERIC Educational Resources Information Center

    Aronoff, Craig

    1986-01-01

    The U.S. textile industry may serve as a classic study on regeneration through market forces. The industry has recently made a turnaround in profits after having been recognized as an industry that was losing most of its profits to overseas producers. The reasons for the emerging strength of the industry is that it began to innovate after a…

  5. Strategies for boosting outpatient care profitability.

    PubMed

    Baptist, A J; Lameka, R B

    1990-02-01

    With outpatient charges approaching one-fourth of hospital revenues nationwide, healthcare providers are pressed to handle this care more efficiently and profitably. Five steps toward healthier profit margins for outpatient services involve finding ways to expand volume and market share; setting and meeting strict quality standards; studying operational efficiency; working with physicians to improve productivity; and monitoring price-cost relationships.

  6. For-Profit Schools: They Get IT

    ERIC Educational Resources Information Center

    Waters, John K.

    2011-01-01

    The for-profit sector of higher education has generated some disturbing headlines recently. Widely publicized charges of predatory recruiting practices have prompted new regulations and provided fuel for scorching criticism of the entire business model. But while the spotlight is focused on what for-profits are doing wrong, are people overlooking…

  7. Price Discrimination, Economies of Scale, and Profits.

    ERIC Educational Resources Information Center

    Park, Donghyun

    2000-01-01

    Demonstrates that it is possible for economies of scale to induce a price-discriminating monopolist to sell in an unprofitable market where the average cost always exceeds the price. States that higher profits in the profitable market caused by economies of scale may exceed losses incurred in the unprofitable market. (CMK)

  8. Averting obesity and type 2 diabetes in India through sugar-sweetened beverage taxation: an economic-epidemiologic modeling study.

    PubMed

    Basu, Sanjay; Vellakkal, Sukumar; Agrawal, Sutapa; Stuckler, David; Popkin, Barry; Ebrahim, Shah

    2014-01-01

    Taxing sugar-sweetened beverages (SSBs) has been proposed in high-income countries to reduce obesity and type 2 diabetes. We sought to estimate the potential health effects of such a fiscal strategy in the middle-income country of India, where there is heterogeneity in SSB consumption, patterns of substitution between SSBs and other beverages after tax increases, and vast differences in chronic disease risk within the population. Using consumption and price variations data from a nationally representative survey of 100,855 Indian households, we first calculated how changes in SSB price alter per capita consumption of SSBs and substitution with other beverages. We then incorporated SSB sales trends, body mass index (BMI), and diabetes incidence data stratified by age, sex, income, and urban/rural residence into a validated microsimulation of caloric consumption, glycemic load, overweight/obesity prevalence, and type 2 diabetes incidence among Indian subpopulations facing a 20% SSB excise tax. The 20% SSB tax was anticipated to reduce overweight and obesity prevalence by 3.0% (95% CI 1.6%-5.9%) and type 2 diabetes incidence by 1.6% (95% CI 1.2%-1.9%) among various Indian subpopulations over the period 2014-2023, if SSB consumption continued to increase linearly in accordance with secular trends. However, acceleration in SSB consumption trends consistent with industry marketing models would be expected to increase the impact efficacy of taxation, averting 4.2% of prevalent overweight/obesity (95% CI 2.5-10.0%) and 2.5% (95% CI 1.0-2.8%) of incident type 2 diabetes from 2014-2023. Given current consumption and BMI distributions, our results suggest the largest relative effect would be expected among young rural men, refuting our a priori hypothesis that urban populations would be isolated beneficiaries of SSB taxation. Key limitations of this estimation approach include the assumption that consumer expenditure behavior from prior years, captured in price elasticities

  9. Averting Obesity and Type 2 Diabetes in India through Sugar-Sweetened Beverage Taxation: An Economic-Epidemiologic Modeling Study

    PubMed Central

    Basu, Sanjay; Vellakkal, Sukumar; Agrawal, Sutapa; Stuckler, David; Popkin, Barry; Ebrahim, Shah

    2014-01-01

    Background Taxing sugar-sweetened beverages (SSBs) has been proposed in high-income countries to reduce obesity and type 2 diabetes. We sought to estimate the potential health effects of such a fiscal strategy in the middle-income country of India, where there is heterogeneity in SSB consumption, patterns of substitution between SSBs and other beverages after tax increases, and vast differences in chronic disease risk within the population. Methods and Findings Using consumption and price variations data from a nationally representative survey of 100,855 Indian households, we first calculated how changes in SSB price alter per capita consumption of SSBs and substitution with other beverages. We then incorporated SSB sales trends, body mass index (BMI), and diabetes incidence data stratified by age, sex, income, and urban/rural residence into a validated microsimulation of caloric consumption, glycemic load, overweight/obesity prevalence, and type 2 diabetes incidence among Indian subpopulations facing a 20% SSB excise tax. The 20% SSB tax was anticipated to reduce overweight and obesity prevalence by 3.0% (95% CI 1.6%–5.9%) and type 2 diabetes incidence by 1.6% (95% CI 1.2%–1.9%) among various Indian subpopulations over the period 2014–2023, if SSB consumption continued to increase linearly in accordance with secular trends. However, acceleration in SSB consumption trends consistent with industry marketing models would be expected to increase the impact efficacy of taxation, averting 4.2% of prevalent overweight/obesity (95% CI 2.5–10.0%) and 2.5% (95% CI 1.0–2.8%) of incident type 2 diabetes from 2014–2023. Given current consumption and BMI distributions, our results suggest the largest relative effect would be expected among young rural men, refuting our a priori hypothesis that urban populations would be isolated beneficiaries of SSB taxation. Key limitations of this estimation approach include the assumption that consumer expenditure behavior from

  10. Profitability Analysis of Soybean Oil Processes.

    PubMed

    Cheng, Ming-Hsun; Rosentrater, Kurt A

    2017-10-07

    Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP), is profitable when the capacity is larger than 17 million kg of annual oil production.

  11. Marine reserve effects on fishery profit.

    PubMed

    White, Crow; Kendall, Bruce E; Gaines, Steven; Siegel, David A; Costello, Christopher

    2008-04-01

    Some studies suggest that fishery yields can be higher with reserves than under conventional management. However, the economic performance of fisheries depends on economic profit, not fish yield. The predictions of higher yields with reserves rely on intensive fishing pressures between reserves; the exorbitant costs of harvesting low-density populations erode profits. We incorporated this effect into a bioeconomic model to evaluate the economic performance of reserve-based management. Our results indicate that reserves can still benefit fisheries, even those targeting species that are expensive to harvest. However, in contrast to studies focused on yield, only a moderate proportion of the coast in reserves (with moderate harvest pressures outside reserves) is required to maximize profit. Furthermore, reserve area and harvest intensity can be traded off with little impact on profits, allowing for management flexibility while still providing higher profit than attainable under conventional management.

  12. Anti-Profit Beliefs: How People Neglect the Societal Benefits of Profit.

    PubMed

    Bhattacharjee, Amit; Dana, Jason; Baron, Jonathan

    2017-07-20

    Profit-seeking firms are stereotypically depicted as immoral and harmful to society. At the same time, profit-driven enterprise has contributed immensely to human prosperity. Though scholars agree that profit can incentivize societally beneficial behaviors, people may neglect this possibility. In 7 studies, we show that people see business profit as necessarily in conflict with social good, a view we call anti-profit beliefs. Studies 1 and 2 demonstrate that U.S. participants hold anti-profit views of real U.S. firms and industries. Study 3 shows that hypothetical organizations are seen as doing more harm when they are labeled "for-profit" rather than "non-profit," while Study 4 shows that increasing harm to society is viewed as a strategy for increasing a hypothetical firm's long-run profitability. Studies 5-7 demonstrate that carefully prompting subjects to consider the long run incentives of profit can attenuate anti-profit beliefs, while prompting short run thinking does nothing relative to a control. Together, these results suggest that the default view of profits is zero-sum. While people readily grasp how profit can incentivize firms to engage in practices that harm others, they neglect how it can incentivize firms to engage in practices that benefit others. Accordingly, people's stereotypes of profit-seeking firms are excessively negative. Even in one of the most market-oriented societies in history, people doubt the contributions of profit-seeking industry to societal progress. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  13. "We Need a Woman, We Need a Black Woman": Gender, Race, and Identity Taxation in the Academy

    ERIC Educational Resources Information Center

    Hirshfield, Laura E.; Joseph, Tiffany D.

    2012-01-01

    In 1994, Amado Padilla used the phrase "cultural taxation" to describe the extra burden of service responsibilities placed upon minority faculty members because of their racial or ethnic background. In this paper, we expand upon Padilla's work and introduce the concept of "identity taxation" to encompass how other marginalised social identities…

  14. "We Need a Woman, We Need a Black Woman": Gender, Race, and Identity Taxation in the Academy

    ERIC Educational Resources Information Center

    Hirshfield, Laura E.; Joseph, Tiffany D.

    2012-01-01

    In 1994, Amado Padilla used the phrase "cultural taxation" to describe the extra burden of service responsibilities placed upon minority faculty members because of their racial or ethnic background. In this paper, we expand upon Padilla's work and introduce the concept of "identity taxation" to encompass how other marginalised social identities…

  15. 26 CFR 1.871-7 - Taxation of nonresident alien individuals not engaged in U.S. business.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of nonresident alien individuals not engaged in U.S. business. 1.871-7 Section 1.871-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-7 Taxation...

  16. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxation of the deemed asset sale. 1.338-4 Section 1.338-4 Internal Revenue INTERNAL REVENUE SERVICE... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section... assets: Asset Basis FMV Ratio of asset FMV to total Class V FMV Land $5,000 $35,000 .14 Building 10,000...

  17. In California, not-for-profit hospitals spent more operating expenses on charity care than for-profit hospitals spent.

    PubMed

    Valdovinos, Erica; Le, Sidney; Hsia, Renee Y

    2015-08-01

    In exchange for sizable tax exemptions, not-for-profit hospitals must engage in activities that meet the Internal Revenue Service's community benefit standard. The provision of charity care-free care to those unable to pay-can help meet that standard. Bad debt, the other form of uncompensated care, cannot be used to meet the standard, although Medicaid shortfalls can. However, the ACA lacks guidelines for providing charity care, and federal law sets no minimum requirements for community benefit activities. Using data from California, we examined whether the levels of charity and uncompensated care provided differed across general acute care hospitals by profit status and other characteristics during 2011-13. The mean proportion of total operating expenses spent on charity care differed significantly between not-for-profit (1.9 percent) and for-profit hospitals (1.4 percent), in contrast to the mean proportion spent on uncompensated care. Both types of spending varied widely across hospitals. Policy makers should consider measures that remove disincentives to meeting the persistent considerable need for charity care-for example, increasing supports to offset rising Medicaid shortfalls resulting from program expansion-and facilitate the tracking of ACA impacts on the distribution of charity care and uncompensated care delivery. Project HOPE—The People-to-People Health Foundation, Inc.

  18. Development of soil taxation and soil classification as furthered by the Austrian Soil Science Society

    NASA Astrophysics Data System (ADS)

    Baumgarten, Andreas

    2013-04-01

    Soil taxation and soil classification are important drivers of soil science in Austria. However, the tasks are quite different: whereas soil taxation aims at the evaluation of the productivity potential of the soil, soil classification focusses on the natural development and - especially nowadays - on functionality of the soil. Since the foundation of the Austrian Soil Science Society (ASSS), representatives both directions of the description of the soil have been involved in the common actions of the society. In the first years it was a main target to improve and standardize field descriptions of the soil. Although both systems differ in the general layout, the experts should comply with identical approaches. According to this work, a lot of effort has been put into the standardization of the soil classification system, thus ensuring a common basis. The development, state of the art and further development of both classification and taxation systems initiated and carried out by the ASSS will be shown.

  19. Of markets, technology, patients and profits.

    PubMed

    Loewy, E H

    1994-05-01

    In this paper I: (1) Describe something of the present situation in the United States and briefly contrast this with the state of affairs in other nations of the industrialised world. I emphasise health care but also allude to other social conditions: health care is merely one institution of a society and, just as do its other institutions, the system of health care reflects the basic world-view of that society. (2) Sketch the world-view and the philosophy which underwrites the use of a market system in distributing what are acknowledged to be critically important social goods like health care and higher education. I show that a well-functioning market can indeed be useful when it comes to distributing some, but not when distributing other goods. (3) Suggest that when competition and the market are used to 'regulate' health care, technology--instead of being used to benefit patients--is apt to be used primarily to maximise individual profit: it becomes a weapon between what is often painted as 'warfare' among health care providers and institutions. I argue that this state of affairs is based on an undue emphasis upon the demands of individual freedom to the detriment of the community. Finally (4) I suggest an alternative approach to balancing individual with communal interests, an approach which is neither based on a predominance of one with neglect of the other, nor on a dialectic balance between them, but rather upon an approach which sees both individual and communal interests as modifying forces in a complex homeostatic balance.(ABSTRACT TRUNCATED AT 250 WORDS)

  20. Differences between non-profit and for-profit hospices: patient selection and quality.

    PubMed

    Gandhi, Sabina Ohri

    2012-06-01

    This research compares the behavior of non-profit organizations and private for-profit firms in the hospice industry, where there are financial incentives created by the Medicare benefit. Medicare reimburses hospices on a fixed per diem basis, regardless of patient diagnosis. Because under this system patients with lower expected costs are more profitable, hospices can selectively enroll patients with longer lengths of stay. While it is illegal for hospices to reject potential patients explicitly, they can influence their patient mix through referral networks. A fixed per diem rate also creates an incentive shirk on quality and to substitute lower skilled for higher skilled labor, which has implications for quality of care. By using within-market variation in hospice characteristics, the empirical evidence suggests that for-profit hospices differentially take advantage of these incentives. The results show that for-profit hospices engage in patient selection through significantly different referral networks than non-profits. They receive more patients from long-term care facilities and fewer patients through more traditional paths, such as physician referrals. This mechanism of patient selection is supported by the result that for-profits have fewer cancer patients and more patients with longer lengths of stay. While non-profit and for-profit hospices report similar numbers of staff visits per patient, for-profit firms make significantly less use of skilled nursing providers. We also find some weak evidence of lower levels of quality in for-profit hospices.

  1. [The ginseng growing district, taxation and trade in ancient Korea].

    PubMed

    Yang, Jeong-Pil; Yeo, In-Sok

    2004-12-01

    The very first record of ginseng in the Korean peninsula dates back to early 6th century A.D., with its concentration in Chinese sources. Regardless of the fact that the Korean ginseng was introduced to China before th birth of CHrist, there is no writing about it for 500 years. This is because the Chinese substituted Korean ginseng for the Chinese one, which was cultivated around the Shangdang Area. The ginseng, however, is greatly influenced by natural environment and its native area bing Manchurian and the Korean peninsula. It is believed that ginseng range from the northern mountains of Pyongando and Hamkyongdo provincnes to the southern Taebaek and Sobaek mountains in Korea. Especially the area of Madasan(Baekdusan?) mountain was well-known for ginseng-growing district. The ginseng taxation of the Three Kingdoms period seems to have gone through certain changes along the development stages of the ancient state. The first taxation stage is estimated to be in the form of a tribute. Afterwards, as the governing power of central government was gradually strengthened in the subjugated places, there was a major replacement from tributary form to actual goods levy. The actual areas of such tributary collection is unknown, but the Sejongshilok Chiriji (geographical records of Sejong chronicles) of the early Choson ear indicates 113 prefectures and countries as those which submit ginseng to the central government. These administrations provide permissible clues to the historic background of ginseng-taxed regions of the Three Kingdoms. The ginseng trade also is estimated to have flourished in ancient Korea through the Han commanderies of China. However, the writings of Korean ginseng trade is non-existent until 6th century A.D.. Such phenomenon can be attributed to few reasons. First, the Chinese took little interest in Korean ginseng as they believed they had their own native ginseng in China. Second, same ignorance resulted from its inflowing but new feature. Third

  2. Energy Security and Climate Change Policy in the OECD: The Political Economy of Carbon-Energy Taxation

    NASA Astrophysics Data System (ADS)

    Lachapelle, Erick

    Why do countries tax the same fuels at widely different rates, even among similarly situated countries in the global political economy? Given the potentially destabilizing effects of climate change, and the political and economic risks associated with a reliance on geographically concentrated, finite fossil fuels, International Organizations and economists of all political stripes have consistently called for increasing tax rates on fossil-based energy. Despite much enthusiasm among policy experts, however, politicians concerned with distributional consequences, economic performance and competitiveness impacts continue to be wary of raising taxes on carbon-based fuels. In this context, this thesis investigates the political economy of tax rates affecting the price of fossil fuels in advanced capitalist democracies. Through an examination of the political limits of government capacity to implement stricter carbon-energy policy, as well as the identification of the correlates of higher carbon-based energy taxes, it throws new light on the conditions under which carbon-energy tax reform becomes politically possible. Based on recent data collected from the OECD, EEA and IEA, I develop an estimate of the relative size of implicit carbon taxes across OECD member countries on six carbon-based fuels and across the household and industrial sectors. I exploit large cross-national differences in these carbon-energy tax rates in order to identify the correlates of, and constraints on, carbon-energy tax reform. Applying multiple regression analysis to both cross-section and time-series cross-sectional (TSCS) data, this thesis leverages considerable empirical evidence to demonstrate how and why electoral systems matter for energy and environmental tax policy outcomes. In particular, I find considerable empirical evidence to support the claim that systems of proportional representation (PR), in addition to the partisan preferences of the electorate, work together to explain

  3. 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.

  4. 40 CFR 35.937-7 - Profit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... ASSISTANCE Grants for Construction of Treatment Works-Clean Water Act § 35.937-7 Profit. The objective of negotiations shall be the exercise of sound business judgment and good administrative practice including the...

  5. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS GUIDELINES FOR SUBSIDIZING AIR CARRIERS PROVIDING ESSENTIAL AIR TRANSPORTATION § 271.6 Profit element. The reasonable return for a carrier for providing essential air service at an eligible place...

  6. Assisted living captures profitable market niche.

    PubMed

    Pallarito, K

    1995-05-08

    The $15 billion assisted-living industry has captured a profitable market niche and created a star on Wall Street. Sunrise Retirement Home of Falls Church (Va.), right, is a facility of the nation's largest assisted-living provider.

  7. Fractal Profit Landscape of the Stock Market

    PubMed Central

    Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

    2012-01-01

    We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than –q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy. PMID:22558079

  8. Impact of robotic operative efficiency on profitability.

    PubMed

    Geller, Elizabeth J; Matthews, Catherine A

    2013-07-01

    We sought to determine the impact of robotic operative efficiency on profitability and assess the impact of secondary variables. Financial data were collected for all robotic cases performed for fiscal years 2010 (FY10) and 2011 (FY11) at University of North Carolina at Chapel Hill, and included 9 surgical subspecialties. Profitability was defined as a positive operating income. From July 2009 through June 2011, 1295 robotic cases were performed. Robotic surgery was profitable in both fiscal years, with an operating income of $386,735 in FY10 and $822,996 in FY11. In FY10, urogynecology and pediatric surgery were the only nonprofitable subspecialties. In FY11, all subspecialties were profitable. Profitability was associated with case time, payor mix, and procedure type (all P < .05). Urogynecology case time decreased from 220-179 minutes (P = .012) and pediatric surgery from 418-258 minutes (P = .019). Robotic operative efficiency has a large impact on overall profitability regardless of surgical specialty. Copyright © 2013 Mosby, Inc. All rights reserved.

  9. Fractal profit landscape of the stock market.

    PubMed

    Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

    2012-01-01

    We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than -q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy.

  10. Taxation Categories for Long-term Care Insurance Premiums and Mortality Among Elderly Japanese: A Cohort Study

    PubMed Central

    Fujino, Yoshihisa; Tanaka, Ryuichi; Kubo, Tatsuhiko; Matsuda, Shinya

    2013-01-01

    Background This cohort study examined the association between taxation categories of long-term care insurance premiums and survival among elderly Japanese. Methods A total of 3000 participants aged 60 years or older were randomly recruited in Y City, Japan in 2002, of whom 2964 provided complete information for analysis. Information on income level, mobility status, medical status, and vital status of each participant was collected annually from 2002 to 2006. Follow-up surveys on survival were conducted until August 2007. Hazard ratios (HRs) were estimated by a Cox model, using taxation categories at baseline. In these analyses, age-adjusted and age- and mobility-adjusted models were used. Results A significantly higher mortality risk was seen only in the lowest taxation category among men: as compared with men in the second highest taxation category, the HR in the lowest category was 2.53 (95% CI, 1.26–5.08, P = 0.009). This significant association between taxation category and mortality was lost after adjustment for mobility. There was no other difference in mortality among taxation categories in men or women. Conclusions The present findings only partly supported our hypothesis that taxation category is a good indicator of socioeconomic status in examining health inequalities among elderly Japanese. PMID:23258217

  11. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... companies. 1.852-2 Section 1.852-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of...

  12. Uniformity of Taxation and Illinois School Funding: A State Constitutional Perspective

    ERIC Educational Resources Information Center

    Reynolds, Laurie

    2008-01-01

    The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

  13. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except... receiving dividends from a real estate investment trust shall include such dividends in gross income for...

  14. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... of nonqualified stock options. (a) In general. If there is granted to an employee or...

  15. Uniformity of Taxation and Illinois School Funding: A State Constitutional Perspective

    ERIC Educational Resources Information Center

    Reynolds, Laurie

    2008-01-01

    The Illinois Supreme Court has permitted the General Assembly to create a system of public school funding that is widely disparate and disadvantageous to students in school districts with low-property wealth. In this Article, I argue that the court has not adequately considered the nexus between the Uniformity of Taxation provision and the…

  16. Key Policy Makers' Awareness of Tobacco Taxation Effectiveness through a Sensitization Program.

    PubMed

    Heydari, Gholamreza; Ebn Ahmady, Arezoo; Lando, Harry A; Chamyani, Fahimeh; Masjedi, Mohammadreza; Shadmehr, Mohammad B; Fadaizadeh, Lida

    2015-12-01

    The implementation of 5 of the 6 WHO MPOWER program in Iran is satisfactory; the only notable shortcoming is the lack of tobacco taxation increases. This study was designed to increase key policy makers' awareness of tobacco taxation effectiveness through a sensitization program in Iran. This analytical and semi-experimental study in 2014 included 110 tobacco control key policy makers, who were trained and received educational materials on the importance of tobacco taxation. A valid and reliable questionnaire was completed before and three months after intervention. Data were analyzed using mean (SD), t-Test and analysis of variance. The mean (SD) scores at pre- and post-test were 2.7 ± 3 and 8.8 ± 1 out of 10, respectively. Paired t-tests demonstrated a significant difference in the pre- post-test knowledge scores. Increasing knowledge and promoting favorable attitudes of policy makers can lead to greater attention which could in turn change tobacco taxation policies.

  17. Paying for Equity: The Role of Taxation in Driving Canada's Educational Success

    ERIC Educational Resources Information Center

    Freiler, Christa

    2011-01-01

    Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

  18. A Graphical Exposition of the Link between Two Representations of the Excess Burden of Taxation

    ERIC Educational Resources Information Center

    Liu, Liqun; Rettenmaier, Andrew J.

    2005-01-01

    The excess burden of taxation typically has two graphical representations in undergraduate microeconomics and public finance textbooks: the IC/BC (indifference curve/budget constraint) representation and the demand/supply representation. The IC/BC representation has the advantage of showing the behavioral response to a distortionary tax and how a…

  19. Redistributive Taxation vs. Education Subsidies: Fostering Equality and Social Mobility in an Intergenerational Model

    ERIC Educational Resources Information Center

    Schneider, Andrea

    2010-01-01

    Redistributive taxation and education subsidies are common policies intended to foster education attendance of poor children. However, this paper shows that in an intergenerational framework, these policies can raise social mobility only for some investment situations but not in general. I also study the impact of both policies on the aggregate…

  20. The Effects of Progressive Taxation on Labor Supply when Hours and Wages Are Jointly Determined

    ERIC Educational Resources Information Center

    Aaronson, Daniel; French, Eric

    2009-01-01

    This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for…

  1. 26 CFR 1.61-2T - Taxation of fringe benefits-1985 through 1988 (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Taxation of fringe benefits-1985 through 1988 (temporary). 1.61-2T Section 1.61-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-2T...

  2. 26 CFR 1.61-2T - Taxation of fringe benefits-1985 through 1988 (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Taxation of fringe benefits-1985 through 1988 (temporary). 1.61-2T Section 1.61-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-2T...

  3. An Initial Design of ISO 19152:2012 LADM Based Valuation and Taxation Data Model

    NASA Astrophysics Data System (ADS)

    Çağdaş, V.; Kara, A.; van Oosterom, P.; Lemmen, C.; Işıkdağ, Ü.; Kathmann, R.; Stubkjær, E.

    2016-10-01

    A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation databases. However, it provides a formalism which allows for an extension that responds to the fiscal requirements. This paper introduces an initial version of a LADM - Fiscal Extension Module for the specification of databases used in immovable property valuation and taxation. The extension module is designed to facilitate all stages of immovable property taxation, namely the identification of properties and taxpayers, assessment of properties through single or mass appraisal procedures, automatic generation of sales statistics, and the management of tax collection, dealing with arrears and appeals. It is expected that the initial version will be refined through further activities held by a possible joint working group under FIG Commission 7 (Cadastre and Land Management) and FIG Commission 9 (Valuation and the Management of Real Estate) in collaboration with other relevant international bodies.

  4. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Taxation of nonqualified stock options. 1.83-7 Section 1.83-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... of nonqualified stock options. (a) In general. If there is granted to an employee or...

  5. Paying for Equity: The Role of Taxation in Driving Canada's Educational Success

    ERIC Educational Resources Information Center

    Freiler, Christa

    2011-01-01

    Using research conducted by the federal government's own finance department, social policy groups released the report, "Paying for Canada: Perspectives on Public Finance and National Programs." It showed that deliberate government policy to reduce taxation levels for some of the most economically advantaged groups in Canada had resulted…

  6. The Effects of Progressive Taxation on Labor Supply when Hours and Wages Are Jointly Determined

    ERIC Educational Resources Information Center

    Aaronson, Daniel; French, Eric

    2009-01-01

    This paper extends a standard intertemporal labor supply model to account for progressive taxation as well as the joint determination of hourly wages and hours worked. We show that these two factors can have implications for both estimating labor supply elasticities as well as for using these elasticities in tax analysis. Failure to account for…

  7. Redistributive Taxation vs. Education Subsidies: Fostering Equality and Social Mobility in an Intergenerational Model

    ERIC Educational Resources Information Center

    Schneider, Andrea

    2010-01-01

    Redistributive taxation and education subsidies are common policies intended to foster education attendance of poor children. However, this paper shows that in an intergenerational framework, these policies can raise social mobility only for some investment situations but not in general. I also study the impact of both policies on the aggregate…

  8. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... § 1.7872-15 and the split-dollar life insurance arrangement is modified such that, after the..., immediately after such modification, the employer, service recipient, or donor is not the owner of the life... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Taxation of split-dollar life insurance...

  9. Taxpayer Impacts of State-Wide Taxation for School Districts in California. The Rand Paper Series.

    ERIC Educational Resources Information Center

    Cox, Millicent

    California is under court order (Serrano v. Priest) to revise the system of financing public elementary and secondary education. Initial analysis had predicted that a shift to statewide taxation would result in greater educational resources at a lower tax cost for lower income families and fewer resources at a higher tax cost for wealthier…

  10. Not-for-profits trek into for-profit accounting: goodwill impairments.

    PubMed

    2011-03-01

    Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

  11. The discriminating characteristics of for-profit versus not-for-profit freestanding psychiatric inpatient facilities.

    PubMed Central

    Culhane, D P; Hadley, T R

    1992-01-01

    This study examines the characteristics that discriminate between ownership types among private, freestanding psychiatric inpatient facilities in the United States. Use of data from the Inventory of Mental Health Organizations (National Institute of Mental Health 1983, 1986), revealed that not-for-profits provide more services and serve more of the underinsured, while for-profits serve the better insured, concentrate primarily on inpatient services, and serve more children, adolescents, and substance abusers. A surplus bed capacity among for-profit psychiatric hospitals is presumed to contribute to lower occupancy rates and less turnover in the for-profit sector. Not-for-profit psychiatric facilities are also found to be more involved in professional training and to be more accessible through emergency services. However, the misclassification test in the discriminant procedure reveals that a significant group of not-for-profit facilities looks more like its for-profit counterpart group than like other not-for-profits. Study findings are interpreted both in terms of debates over the tax-exempt status of not-for-profit hospitals and the potential negative service effects of proprietization. PMID:1592604

  12. Quality of care in nursing homes: an analysis of relationships among profit, quality, and ownership.

    PubMed

    O'Neill, Ciaran; Harrington, Charlene; Kitchener, Martin; Saliba, Debra

    2003-12-01

    Recent work has highlighted a negative correlation between proprietary status and nursing home quality of care. This relationship might be explained by the context in which proprietary homes operate. However, another possible explanation is that some proprietary homes take excessive profit to the detriment of care quality. To examine the relationship between profit levels and quality in proprietary and nonproprietary nursing homes (NHs), accounting for resident and market characteristics. Data on 1098 free-standing NHs were taken from the California Office of Statewide Health Planning and Development, the On-line Survey Certification and Reporting System, and California licensing and statistical reports for 1998 and 1999. Tobit multivariate techniques were used to examine the relationship between deficiency citations and a range of explanatory variables, including profit. Proprietary homes in California had significantly lower quality of care than nonproprietary homes. A stratified analysis revealed that, controlling for resident, facility, and market characteristics, profits located within the highest 14% of the proprietary sector's profit distribution were associated with significantly more total deficiencies and serious deficiencies. This relationship was not found in nonproprietary facilities. Other factors related to deficiencies included the ethnic mix of residents and facility size. Within the context in which proprietary homes operate, profit above a given threshold is associated with a higher number of deficiencies. Given this and the role of the proprietary sector in NH care, careful monitoring of profit levels in this sector appears warranted.

  13. Healthy food subsidies and unhealthy food taxation: A systematic review of the evidence.

    PubMed

    Niebylski, Mark L; Redburn, Kimbree A; Duhaney, Tara; Campbell, Norm R

    2015-06-01

    The Global Burden of Disease Study and related studies report unhealthy diet is the leading risk for death and disability globally. Given the evidence associating diet and non-communicable diseases (NCDs), international and national health bodies including the World Health Organization and United Nations have called for population health interventions to improve diet as a means to target NCDs. One of the proposed interventions is to ensure healthy foods/beverages are more accessible to purchasers and unhealthy ones less accessible via fiscal policy, namely taxation and subsidies. The objective of this systematic review was to evaluate the evidence base to assess the effect of healthy food/beverage subsidies and unhealthy food/beverage taxation. A comprehensive review was conducted by searching PubMed, Medline, and Google Scholar for peer-reviewed publications and seventy-eight studies were identified for inclusion in this review. This review was performed in keeping with Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidance. Although moderate in quality, there was consistent evidence that taxation and subsidy intervention influenced dietary behaviors. The quality, level and strength of evidence along with identified gaps in research support the need for further policies and ongoing evaluation of population-wide food/beverage subsidies and taxation. To maximize success and effect, this review suggests that food taxes and subsidies should be a minimum of 10 to 15% and preferably used in tandem. Implementation of population-wide polices for taxation and subsides with ongoing evaluation of intended and unintended effects are supported by this review.

  14. PROFIT: Bayesian profile fitting of galaxy images

    NASA Astrophysics Data System (ADS)

    Robotham, A. S. G.; Taranu, D. S.; Tobar, R.; Moffett, A.; Driver, S. P.

    2017-04-01

    We present PROFIT, a new code for Bayesian two-dimensional photometric galaxy profile modelling. PROFIT consists of a low-level C++ library (libprofit), accessible via a command-line interface and documented API, along with high-level R (PROFIT) and PYTHON (PyProFit) interfaces (available at github.com/ICRAR/libprofit, github.com/ICRAR/ProFit, and github.com/ICRAR/pyprofit, respectively). R PROFIT is also available pre-built from CRAN; however, this version will be slightly behind the latest GitHub version. libprofit offers fast and accurate two-dimensional integration for a useful number of profiles, including Sérsic, Core-Sérsic, broken-exponential, Ferrer, Moffat, empirical King, point-source, and sky, with a simple mechanism for adding new profiles. We show detailed comparisons between libprofit and GALFIT. libprofit is both faster and more accurate than GALFIT at integrating the ubiquitous Sérsic profile for the most common values of the Sérsic index n (0.5 < n < 8). The high-level fitting code PROFIT is tested on a sample of galaxies with both SDSS and deeper KiDS imaging. We find good agreement in the fit parameters, with larger scatter in best-fitting parameters from fitting images from different sources (SDSS versus KiDS) than from using different codes (PROFIT versus GALFIT). A large suite of Monte Carlo-simulated images are used to assess prospects for automated bulge-disc decomposition with PROFIT on SDSS, KiDS, and future LSST imaging. We find that the biggest increases in fit quality come from moving from SDSS- to KiDS-quality data, with less significant gains moving from KiDS to LSST.

  15. An Examination of Adjunct Faculty Characteristics: Comparison between Non-Profit and For-Profit Institutions

    ERIC Educational Resources Information Center

    Starcher, Keith; Mandernach, B. Jean

    2016-01-01

    Institutions must understand the unique characteristics and motivations of adjunct faculty teaching online to more effectively support a diverse faculty population. The current study examines faculty characteristics and motivations to explore differences in the types of adjunct faculty teaching at non-profit or for-profit institutions. A survey of…

  16. Profit and non-profit home health care agency outcomes: a study of one state's experience.

    PubMed

    Ellenbecker, C H

    1995-01-01

    The home health care industry, traditionally an industry of non-profit organizations, has increasingly become, as has the rest of the health care industry, invaded by for-profit organizations. The impetus for this invasion was the Omnibus Reconciliation Act (OBRA) of 1980 which encouraged previously restricted for-profit organizations to participate in the Medicare and Medicaid home health care program. Following enactment of OBRA, the number of for-profit organizations grew rapidly and the advantages and disadvantages of their presence in the market has been widely debated. The purpose of this study was to describe differences in behaviors and industry outcomes generated by non-profit and for-profit organizations in Massachusetts. Data for the study was from the Massachusetts State Department of Public Health's Annual Reports of Home Health Agencies. Results suggest that while profit and non-profit agencies behave similarly in many areas, there are areas of difference, with significant differences found in the amount of service delivered and the rates charged.

  17. For-Profit Web Venture Shifts Gears, Hoping To Find a Way To Make a Profit.

    ERIC Educational Resources Information Center

    Carlson, Scott

    2001-01-01

    A for-profit Web venture, Fathom, backed by several major universities, is changing its strategies for marketing and content, hoping to find a way to make a profit. The site will rely on member institutions to create and contribute shorter, noncredit online courses and seminars to accompany the free content, such as articles, already offered on…

  18. Do For-Profit and Not-for-Profit Nursing Homes Behave Differently?

    ERIC Educational Resources Information Center

    Aaronson, William E.; And Others

    1994-01-01

    Examines behavioral differences between for-profit (FP) and not-for-profit (NFP) nursing homes. Uses a simultaneous equation model to control for potential endogeneity among system variables, with model parameters estimated using 3SLS. Provides evidence that NFPs provide significantly higher quality care to Medicaid beneficiaries and to self-pay…

  19. Exploring the For-Profit Experience: An Ethnography of a For-Profit College

    ERIC Educational Resources Information Center

    Iloh, Constance

    2016-01-01

    The for-profit college sector is arguably the most controversial and least understood sector of higher education today. The past decade has ushered in a wealth of public concern and scrutiny as to whether for-profit colleges and universities are providing a quality education to underserved student populations. While their politicization has…

  20. An Examination of Adjunct Faculty Characteristics: Comparison between Non-Profit and For-Profit Institutions

    ERIC Educational Resources Information Center

    Starcher, Keith; Mandernach, B. Jean

    2016-01-01

    Institutions must understand the unique characteristics and motivations of adjunct faculty teaching online to more effectively support a diverse faculty population. The current study examines faculty characteristics and motivations to explore differences in the types of adjunct faculty teaching at non-profit or for-profit institutions. A survey of…

  1. 32 CFR 173.3 - Profit reduction clause.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Profit reduction clause. 173.3 Section 173.3... INFORMATION CERTIFICATE AND PROFIT REDUCTION CLAUSE § 173.3 Profit reduction clause. The following profit reduction clause is required in all competitively awarded new contracts over $100,000 when a Competitive...

  2. For-Profit Education in the United States: A Primer

    ERIC Educational Resources Information Center

    Coleman, James; Vedder, Richard

    2008-01-01

    For-profit higher education is not new. In fact, profit motive has played an important role in providing higher education since the Golden Age of Greece, when anyone could open up a private school and teach (Coulson 1999). During the 19th century, well-organized for-profit business schools were founded across America and for-profit education…

  3. For-Profit Higher Education and Community Colleges.

    ERIC Educational Resources Information Center

    Bailey, Thomas; Badway, Norena; Gumport, Patricia J.

    This report addresses contemporary concerns about the competitive threat from for-profit educational institutions, contrasts national data on for-profits with national data on private non-profit and public post-secondary institutions, and examines case study data comparing a for-profit chain with three public community colleges located near…

  4. The not-for-profit debate.

    PubMed

    Kobylus, K

    1992-07-01

    Across the country, not-for-profit hospitals are being subjected to unprecedented scrutiny. From local school boards to the Internal Revenue Service, government entities are challenging tax-exempt status. Some financially pressed states and cities are eyeing these hospitals as sources of additional revenue. Other entities want to see tax policy drive social policy by promoting more charity care. Tax-exempt status also is under fire from consumers and legislators. In the wake of the competitive '80s, many people perceive non-profit hospitals as behaving more like businesses than charities. Or, as attorney Brian W. FitzSimons recently wrote in Trustee, they suspect "the fund-raising tail is wagging the medical care dog." The standards for granting tax-exempt status have come under intense examination from all levels. Congress, the IRS, consumers, state legislators and judges, local tax authorities, the Texas attorney general and non-profit hospitals themselves have all joined in the debate.

  5. [Profit sharing: a psychiatric management strategy].

    PubMed

    Gill, K J; Pratt, C W

    1994-01-01

    This paper outlines the development and implementation of profit sharing, an innovative technique to motivate and empower chronically mentally ill members of a psychiatric rehabilitation program. In some ways, this intervention resembles a token economy. Members are paid script for program participation, which they then exchange for rewards. In contrast to token economies, however, the profit sharing system is financed, administered and monitored by program members. This method has the advantage of enhancing program participation and involvement by allowing members to keep the rewards earned through their own efforts. Data collected over a five-year period suggest that profit sharing increases program utilization, average daily attendance and the number of positive vocational outcomes.

  6. 26 CFR 1.336-3 - Aggregate deemed asset disposition price; various aspects of taxation of the deemed asset...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxation of the deemed asset disposition. (a) Scope. This section provides rules under section 336(e) to... consequences. Thus, these determinations may require trial and error computations. (f) Other rules apply in...

  7. Hospital 'profits': the effects of reimbursement policies.

    PubMed

    Danzon, P M

    1982-05-01

    This paper provides a theoretical and empirical analysis of the effect of cost-based reimbursement (CBR) on hospital costs and charges. It takes issue with previous analyses which have treated CBR as paying economic costs plus a mark-up, and have concluded that the mark-up is too small to significantly distort hospital decision-making. The basic thesis here is that if reimbursement is based on costs, accounting costs become a price to cost-paying patients, and will be optimized to maximize revenue. A hospital serving both cost and charge-paying (private) patients can set two price schedules. Accounting profits (ratio of charges to costs) are not a measure of economic profit but of relative prices to these two groups of patients. In the absence of constraints from regulation or patient co-payment, the optimum level of accounting costs would be infinite. In practice, the Medicare reimbursement formula links allowable costs to charges received from charge-paying patients. This formula creates incentives for the hospital to raise charges above the single-price, profit-maximizing monopoly level. This inflationary effect of the Medicare formula does not presuppose that Medicare pays less than full cost. The empirical analysis of hospital laboratory costs and charges generally supports the predictions; for other departments, the conclusions are consistent but more tentative because of data limitations. Overall, evidence suggests minimal cross-subsidy between cost and charge-paying patients. Comparisons of cost and charge levels in for-profit, voluntary non-profit and government hospitals are presented, but it is emphasized that inferences about relative efficiency and profitability cannot be drawn from accounting data, given the incentives created by CBR.

  8. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income, war profits, or excess profits tax paid or accrued (temporary). 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued (temporary)....

  9. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid or accrued (temporary). 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE... Without the United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued...

  10. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... States § 1.901-2T Income, war profits, or excess profits tax paid or accrued. (a) through...

  11. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... States § 1.901-2T Income, war profits, or excess profits tax paid or accrued. (a) through...

  12. A Non-Profit University and a For-Profit Consulting Company Partner to a Offer a New Master's Degree

    ERIC Educational Resources Information Center

    Whitney, Gary; Dalton, Thomas M.

    2008-01-01

    The University of San Diego, School of Business Administration (non-profit university) and the Ken Blanchard Companies (for profit management consulting company) teamed to create the Master of Science in Executive Leadership at USD. Fusing a traditional non-profit university faculty and staff with a for-profit consulting company created a plethora…

  13. Wealth distribution under Yard-Sale exchange with proportional taxes

    NASA Astrophysics Data System (ADS)

    Bustos-Guajardo, R.; Moukarzel, Cristian F.

    2016-03-01

    Recent analysis of a Yard-Sale (YS) exchange model supplemented with redistributive proportional taxation suggested an asymptotic behavior P(w)˜1/wμ for the wealth distribution, with a parameter-dependent exponent μ. Revisiting this problem, it is here shown analytically, and confirmed by extensive numerical simulation, that the asymptotic behavior of P(w) is not power-law but rather a Gaussian. When taxation is weak, we furthermore show that a restricted-range power-law behavior appears for wealths around the mean value. The corresponding power-law exponent equals 3/2 when the return distribution has zero mean.

  14. Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia.

    PubMed

    Comans, Tracy; Moretto, Nicole; Byrnes, Joshua

    2017-03-21

    Objective: Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods: An online survey (n = 563) was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years) who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results: The majority of the parents (over 80%) strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions: Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing.

  15. Public Preferences for the Use of Taxation and Labelling Policy Measures to Combat Obesity in Young Children in Australia

    PubMed Central

    Comans, Tracy; Moretto, Nicole; Byrnes, Joshua

    2017-01-01

    Objective: Childhood obesity is a serious concern for developed and developing countries. This study aimed to assess the level of support in Australia for regulation and to assess whether systematic differences occur between individuals who support increased regulation and individuals who oppose it. Methods: An online survey (n = 563) was used to assess parental/caregiver preferences for taxation policy options and nutrition labelling designed to address the incidence of childhood obesity. Participants were parents or caregivers of young children (3 to 7 years) who were actively enrolled in an existing birth cohort study in South-East Queensland, Australia. Results: The majority of the parents (over 80%) strongly agreed or agreed with labelling food and drink with traffic light or teaspoon labelling. Support for taxation was more variable with around one third strongly supporting and a further 40% of participants equivocal about using taxation; however, a quarter strongly rejected this policy. Cluster analysis did not detect any socio-demographic differences between those who strongly supported taxation and those who did not. Conclusions: Better food labelling would be welcomed by parents to enhance food choices for their children. Taxation for health reasons would not be opposed by most parents. Implications for Public Health: Governments should consider taxation of unhealthy drinks and improved labelling to encourage healthy food purchasing. PMID:28335575

  16. 48 CFR 1615.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Profit. 1615.404-4 Section 1615.404-4 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES... contracts by use of a weighted guidelines structured approach. The service charge so determined will be the...

  17. Maximizing profits in international technology transfer

    NASA Technical Reports Server (NTRS)

    Straube, W.

    1974-01-01

    Maximum profit can be introduced into international technology transfer by observing the following: (1) ethical and open dealing between the parties; (2) maximum knowledge of all facts concerning the technology, the use of the technology, the market, competition, prices, and alternatives; (3) ability to coordinate exports, service, support activities, licensing and cross licensing; and (4) knowledgeable people which put these factors together.

  18. 48 CFR 315.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... profit objective is that part of the estimated contract price objective or value which, in the judgment... departure from this objective. The amount of documentation depends on the dollar value and complexity of the... of the value of each factor, the Contracting Officer shall consider the definition, description,...

  19. 48 CFR 315.404-4 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... profit objective is that part of the estimated contract price objective or value which, in the judgment... departure from this objective. The amount of documentation depends on the dollar value and complexity of the... of the value of each factor, the Contracting Officer shall consider the definition, description,...

  20. 48 CFR 315.404-4 - Profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... profit objective is that part of the estimated contract price objective or value which, in the judgment... departure from this objective. The amount of documentation depends on the dollar value and complexity of the... of the value of each factor, the Contracting Officer shall consider the definition, description,...

  1. 48 CFR 315.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... profit objective is that part of the estimated contract price objective or value which, in the judgment... departure from this objective. The amount of documentation depends on the dollar value and complexity of the... of the value of each factor, the Contracting Officer shall consider the definition, description,...

  2. 48 CFR 315.404-4 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... profit objective is that part of the estimated contract price objective or value which, in the judgment... departure from this objective. The amount of documentation depends on the dollar value and complexity of the... of the value of each factor, the Contracting Officer shall consider the definition, description,...

  3. Profitability of Qualified-Labour-Power Production

    ERIC Educational Resources Information Center

    Baldino, Roberto Ribeiro; Cabral, Tânia Cristina Baptista

    2015-01-01

    In Baldino and Cabral (2013) we introduced the concept of qualified labour-power as the commodity produced by the school system. In the present article we outline a quantitative model to evaluate the profit rate of educational programmes. We compare a medical school programme with a teacher education programme at a public university in Brazil,…

  4. EPA for Businesses and Non-Profits

    EPA Pesticide Factsheets

    Information and links to EPA web pages that are meant to help businesses and non-profits adhere to EPA regulations and otherwise protect the environment, take advantage of opportunities to collaborate with the EPA, and find training EPA training programs.

  5. The Profit Prophets in Higher Education

    ERIC Educational Resources Information Center

    Halfond, Jay A.

    2010-01-01

    The nation seems to have suddenly awoken to the reality that for-profit academic institutions are a force to be reckoned with. For so long, they have been ignored as inconsequential, second-rate competition, and vilified for their greed and lack of quality. Two events have changed their image into something far more formidable: (1) the realization…

  6. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible place...

  7. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible place...

  8. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible place...

  9. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC... element. The reasonable return for a carrier for providing essential air service at an eligible place...

  10. Continuous sawmill studies: protocols, practices, and profits

    Treesearch

    Robert Mayer; Jan Wiedenbeck

    2005-01-01

    In today's global economy, the "opportunity cost" associated with suboptimal utilization of raw material and mill resources is significant. As a result, understanding the profit potential associated with different types of logs is critically important for sawmill survival. The conventional sawmill study typically has been conducted on a substantially...

  11. Profitability of Qualified-Labour-Power Production

    ERIC Educational Resources Information Center

    Baldino, Roberto Ribeiro; Cabral, Tânia Cristina Baptista

    2015-01-01

    In Baldino and Cabral (2013) we introduced the concept of qualified labour-power as the commodity produced by the school system. In the present article we outline a quantitative model to evaluate the profit rate of educational programmes. We compare a medical school programme with a teacher education programme at a public university in Brazil,…

  12. How to Generate Good Profit Maximization Problems

    ERIC Educational Resources Information Center

    Davis, Lewis

    2014-01-01

    In this article, the author considers the merits of two classes of profit maximization problems: those involving perfectly competitive firms with quadratic and cubic cost functions. While relatively easy to develop and solve, problems based on quadratic cost functions are too simple to address a number of important issues, such as the use of…

  13. Sugarcane cultural practices to increase profits

    USDA-ARS?s Scientific Manuscript database

    Multiple experiments were initiated in an effort to reduce costs, increase ratooning, and maximize profits. A new method of mechanical removal using a modified rake produced yields similarly to burning, with both yielding an additional 1000 lbs/A than full retention. Where burning was not an option,...

  14. Maximizing profits in international technology transfer

    NASA Technical Reports Server (NTRS)

    Straube, W.

    1974-01-01

    Maximum profit can be introduced into international technology transfer by observing the following: (1) ethical and open dealing between the parties; (2) maximum knowledge of all facts concerning the technology, the use of the technology, the market, competition, prices, and alternatives; (3) ability to coordinate exports, service, support activities, licensing and cross licensing; and (4) knowledgeable people which put these factors together.

  15. 48 CFR 49.202 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ....202 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT.... Profit shall not be allowed the contractor for material or services that, as of the effective date of... with the total work required by the contract (engineering estimates of the percentage of...

  16. 48 CFR 49.202 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ....202 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT.... Profit shall not be allowed the contractor for material or services that, as of the effective date of... with the total work required by the contract (engineering estimates of the percentage of...

  17. How to Generate Good Profit Maximization Problems

    ERIC Educational Resources Information Center

    Davis, Lewis

    2014-01-01

    In this article, the author considers the merits of two classes of profit maximization problems: those involving perfectly competitive firms with quadratic and cubic cost functions. While relatively easy to develop and solve, problems based on quadratic cost functions are too simple to address a number of important issues, such as the use of…

  18. Profits and Perils in Real Estate.

    ERIC Educational Resources Information Center

    McMillen, Liz; Mangan, Katherine S.

    1989-01-01

    In an effort to diversify their investments, colleges are pouring money into hotels, shopping centers, research parks, and apartment buildings. Institutional involvement in real estate takes a variety of forms, some considered risky, and has resulted in both profit and public-relations problems. (MSE)

  19. The Flogging of For-Profit Colleges

    ERIC Educational Resources Information Center

    Hassler, Richard P.

    2006-01-01

    A din of opprobrium rises from the academy against for-profit education. But a name like "The University of Phoenix" is not misleading to students, Richard P. Hassler argues, even though the dividends that that large public corporation pays its shareholders derive narrowly from career preparation, rather than from more rarefied…

  20. 48 CFR 415.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...) Termination settlements; and (v) Cost-plus-award-fee contracts; (b) Unless otherwise restricted by contracting... CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 415.404-4 Profit. (a)(1) USDA will use a... negotiation is based on cost analysis. (2) The following types of acquisitions are exempt from the...

  1. 48 CFR 215.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... prenegotiation profit or fee objective on any negotiated contract action when cost or pricing data is obtained, except for cost-plus-award-fee contracts (see 215.404-74, 216.405-2, and FAR 16.405-2) or contracts with... DEFENSE CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 215.404-4...

  2. Energy use and taxation policy in the New Zealand car fleet

    SciTech Connect

    Not Available

    1984-02-01

    The report describes the composition of the New Zealand car fleet and the relationship between design factors, fleet composition, vehicle useage and fuel consumption. The indirect energy content of the vehicle and roadway are discussed. Existing and potential Government policy instruments for promoting fuel economy in the car fleet are discussed and evaluated. The report conclusions favor flat rate sales tax on vehicles regardless of engine size together with an appropriate level of petrol tax in preference to taxation that varies with vehicle size or engine capacity. A review of hire purchase regulations is proposed. Prior to publication of this report the Industries Development Commission Plan for the motor vehicle industry was released which proposes changes to the tariff, taxation and credit purchase regime applying to motor vehicles. These changes are summarized.

  3. Essays on inference in economics, competition, and the rate of profit

    NASA Astrophysics Data System (ADS)

    Scharfenaker, Ellis S.

    This dissertation is comprised of three papers that demonstrate the role of Bayesian methods of inference and Shannon's information theory in classical political economy. The first chapter explores the empirical distribution of profit rate data from North American firms from 1962-2012. This chapter address the fact that existing methods for sample selection from noisy profit rate data in the industrial organization field of economics tends to be conditional on a covariate's value that risks discarding information. Conditioning sample selection instead on the profit rate data's structure by means of a two component (signal and noise) Bayesian mixture model we find the the profit rate sample to be time stationary Laplace distributed, corroborating earlier estimates of cross section distributions. The second chapter compares alternative probabilistic approaches to discrete (quantal) choice analysis and examines the various ways in which they overlap. In particular, the work on individual choice behavior by Duncan Luce and the extension of this work to quantal response problems by game theoreticians is shown to be related both to the rational inattention work of Christopher Sims through Shannon's information theory as well as to the maximum entropy principle of inference proposed physicist Edwin T. Jaynes. In the third chapter I propose a model of ``classically" competitive firms facing informational entropy constraints in their decisions to potentially enter or exit markets based on profit rate differentials. The result is a three parameter logit quantal response distribution for firm entry and exit decisions. Bayesian methods are used for inference into the the distribution of entry and exit decisions conditional on profit rate deviations and firm level data from Compustat is used to test these predictions.

  4. Leaf dynamics and profitability in wild strawberries.

    PubMed

    Jurik, Thomas W; Chabot, Brian F

    1986-05-01

    Leaf dynamics and carbon gain were evaluated for two species of wild strawberry, Fragaria virginiana and F. vesca. Five populations on sites representing a gradient of successional regrowth near Ithaca, N.Y., U.S.A., were studied for two or three years each. A computer-based model of plant growth and CO2 exchange combined field studies of leaf biomass dynamics with previously-determined gas exchange rates to estimate carbon balances of leaves and whole plants in different environments.Leaves were produced throughout the growing season, although there was usually a decline in rate of leaf-production in mid-summer. Leaves produced in late spring had the largest area and longest lifespan (except for overwintering leaves produced in the fall). Specific Leaf Weight (SLW) varied little with time of leaf production, but differed greatly among populations; SLW increased with amount of light received in each habitat. The population in the most open habitat had the least seasonal variation in all leaf characters. F. vesca produced lighter, longer-lived leaves than F. virginiana.Simulations showed that age had the largest effect on leaf carbon gain in high-light environments; water stress and temperature had lesser effects. Leaf carbon gain in lowlight environments was relatively unaffected by age and environmental factors other than light. Leaves in high-light environments had the greatest lifetime profit and the greatest ratio of profit to cost. Increasing lifespan by 1/3 increased profit by 80% in low-light leaves and 50% in high-light leaves. Increasing the number of days during which the leaf had the potential to exhibit high photosynthetic rate in response to high light led to little change in profit of low-light leaves while increasing profit of high-light leaves by 49%.

  5. Tobacco taxation: the importance of earmarking the revenue to health care and tobacco control.

    PubMed

    Vardavas, Constantine I; Filippidis, Filippos T; Agaku, Israel; Mytaras, Vasileios; Bertic, Monique; Connolly, Gregory N; Tountas, Yannis; Behrakis, Panagiotis

    2012-01-01

    Increases in tobacco taxation are acknowledged to be one of the most effective tobacco control interventions. This study aimed at determining the mediating role of socioeconomical status (SES) and the earmarking of revenue to healthcare and tobacco control, in influencing population support for the adoption of a 2 Euro tobacco tax increase in Greece, amid the challenging economic environment and current austerity measures. Data was collected from two national household surveys, the "Hellas Health III" survey, conducted in October 2010 and the "Hellas Tobacco survey" conducted in September 2012. Data was analyzed from 694 and 1066 respondents aged 18 years or more, respectively. Logistic regression models were fitted to measure the adjusted relationship between socio-economic factors for the former, and support for increased taxation on tobacco products for the latter. In 2012 amidst the Greek financial crisis, population support for a flat two euro tax increase reached 72.1%, if earmarked for health care and tobacco control, a percentage high both among non-smokers (76%) and smokers (64%) alike. On the contrary, when not earmarked, only 43.6% of the population was in support of the equivalent increase. Women were more likely to change their mind and support a flat two-euro increase if the revenue was earmarked for health care and tobacco control (aOR = 1.70; 95% C.I: 1.22-2.38, p = 0.002). Furthermore, support for an increase in tobacco taxation was not associated with SES and income. Despite dire austerity measures in Greece, support for an increase in tobacco taxation was high among both smokers and non-smokers, however, only when specifically earmarked towards health care and tobacco control. This should be taken into account not only in Greece, but within all countries facing social and economic reform.

  6. The Case of Web-Based Course on Taxation: Current Status, Problems and Future Improvement

    NASA Astrophysics Data System (ADS)

    Qin, Zhigang

    This paper mainly introduces the case of the web-based course on taxation developed by Xiamen University. We analyze the current status, problems and future improvement of the web-based course. The web-based course has the basic contents and modules, but it has several problems including unclear object, lacking interaction, lacking examination module, lacking study management module, and the learning materials and the navigation are too simple. According to its problems, we put forward the measures to improve it.

  7. The use of taxation records in assessing historical floods in South Moravia, Czech Republic

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Řezníčková, L.; Valášek, H.; Dolák, L.; Stachoň, Z.; Soukalová, E.; Dobrovolný, P.

    2014-10-01

    Since the second half of the 17th century, tax relief has been available to farmers and landowners to offset flood damage to property (buildings) and land (fields, meadows, pastures, gardens) in South Moravia, Czech Republic. Historically, the written applications for this were supported by a relatively efficient bureaucratic process that left a clear data trail of documentation, preserved at several levels: in the communities affected, in regional offices, and in the Moravian Land Office, all of which are to be found in estate and family collections in the Moravian Land Archives in the city of Brno, the provincial capital. As well as detailed information about damage done and administrative responses to it, data are often preserved as to the flood event itself, the time of its occurrence and its impacts, sometimes together with causes and stages. The final flood database based on taxation records is used here to describe the temporal and spatial density of both flood events and the records themselves. The information derived is used to help create long-term flood chronologies for the rivers Dyje, Jihlava, Svratka and Morava, combining floods interpreted from taxation records with other documentary data and floods derived from later systematic hydrological measurements (water levels, discharges). Common periods of higher flood frequency appear largely in the periods 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. A number of uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and restriction to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data have considerable potential for extending our knowledge of past floods for the rest of the Czech Republic, not to mention other European countries in which records have survived.

  8. Conservation of a fishery through optimal taxation: a dynamic reaction model

    NASA Astrophysics Data System (ADS)

    Kar, Tapan Kumar

    2005-03-01

    The present paper deals with the problem of selective harvesting in a ratio-dependent predator-prey fishery in which both the predator and prey obey the logistic law of growth. To protect fish population from over exploitation a control instrument tax is imposed. The existence of its steady states and their stability are studied. The problem of optimal taxation policy is then solved by using Pontryagin's maximal principle. Finally some numerical examples are taken to illustrate the results.

  9. The Effect of Cigarette Taxation on Prices: An Empirical Analysis Using Local-Level Data

    DTIC Science & Technology

    2012-01-01

    index (COLI) and from the Tax Burden on Tobacco ( TBT ) to measure the relative effects of city, county and state excise cigarette taxation on cigarette...Researchers Association (ACCRA) cost of living index (COLI) and from the Tax Burden on Tobacco ( TBT ) to measure the relative effects of city, county and...Geographic Information Systems (GIS) software. In addition to the local-level data, we utilize the Tax Burden on Tobacco ( TBT ) dataset to analyze

  10. Strategic messaging to promote taxation of sugar-sweetened beverages: lessons from recent political campaigns.

    PubMed

    Jou, Judy; Niederdeppe, Jeff; Barry, Colleen L; Gollust, Sarah E

    2014-05-01

    This study explored the use of strategic messaging by proponents of sugar-sweetened beverage (SSB) taxation to influence public opinion and shape the policy process, emphasizing the experiences in El Monte and Richmond, California, with SSB tax proposals in 2012. We conducted 18 semistructured interviews with key stakeholders about the use and perceived effectiveness of messages supporting and opposing SSB taxation, knowledge sharing among advocates, message dissemination, and lessons learned from their messaging experiences. The protax messages most frequently mentioned by respondents were reinvesting tax revenue into health-related programs and linking SSB consumption to health outcomes such as obesity and diabetes. The most frequently mentioned antitax messages addressed negative economic effects on businesses and government restriction of personal choice. Factors contributing to perceived messaging success included clearly defining "sugar-sweetened beverage" and earmarking funds for obesity prevention, incorporating cultural sensitivity into messaging, and providing education about the health effects of SSB consumption. Sugar-sweetened beverage taxation has faced significant challenges in gaining political and public support. Future campaigns can benefit from insights gained through the experiences of stakeholders involved in previous policy debates.

  11. Impact of sugars and sugar taxation on body weight control: A comprehensive literature review.

    PubMed

    Bes-Rastrollo, Maira; Sayon-Orea, Carmen; Ruiz-Canela, Miguel; Martinez-Gonzalez, Miguel A

    2016-07-01

    To conduct a comprehensive literature review in the field of added-sugar consumption on weight gain including the effect of fructose-containing caloric sweeteners and sugar taxation. A search of three databases was conducted in the time period from the inception of the databases to August 2015. Sensitive search strategies were used in order to retrieve systematic reviews (SR) of fructose, sucrose, or sugar-sweetened beverages (SSBs) on weight gain and metabolic adverse effects, conducted on humans and written in English, Spanish, or French. In addition, a review about SSB taxation and weight outcomes was conducted. The search yielded 24 SRs about SSBs and obesity, 23 SRs on fructose or SSBs and metabolic adverse effects, and 24 studies about SSB taxation and weight control. The majority of SRs, especially the most recent ones, with the highest quality and without any disclosed conflict of interest, suggested that the consumption of SSBs is a risk factor for obesity. The effect of fructose-containing caloric sweeteners, on weight gain is mediated by overconsumption of beverages with these sweeteners, leading to an extra provision of energy intake. The tax tool alone on added sugars appears insufficient to curb the obesity epidemic, but it needs to be included in a multicomponent structural strategy. © 2016 The Obesity Society.

  12. Influence of simplified nutrition labeling and taxation on laboratory energy intake in adults.

    PubMed

    Temple, Jennifer L; Johnson, Karena M; Archer, Kelli; Lacarte, Allison; Yi, Christina; Epstein, Leonard H

    2011-08-01

    The purpose of these studies was to test the hypotheses that simplified nutrition labeling and taxation alter food selection and intake. In Experiment 1, participants consumed lunch in the laboratory three times with no labels, standard nutrition labels, or traffic light diet labels at each visit. In Experiment 2, participants were given $6.00 with which to purchase lunch in the laboratory twice with standard pricing on one visit and a 25% tax on "red" foods on another visit. Participants received a brief education session on the labeling systems being used. Total energy intake and energy intake and number of foods purchased from each traffic light category were measured. Nutrition labeling decreased energy intake in lean females, but had no effect in men or in obese females. Traffic light labels increased consumption of "green" foods and decreased consumption of "red" foods. Taxation decreased the purchasing of "red" foods in obese, but not non-obese participants. There were no interactions between taxation and simplified nutrition labeling. Although generalization to real-world purchasing and consumption is limited by the laboratory study design, our findings suggests that taking multiple, simultaneous approaches to reduce energy intake may have the greatest impact on food purchases and/or nutrient consumption.

  13. Strategic Messaging to Promote Taxation of Sugar-Sweetened Beverages: Lessons From Recent Political Campaigns

    PubMed Central

    Jou, Judy; Niederdeppe, Jeff; Barry, Colleen L.; Gollust, Sarah E.

    2014-01-01

    Objectives. This study explored the use of strategic messaging by proponents of sugar-sweetened beverage (SSB) taxation to influence public opinion and shape the policy process, emphasizing the experiences in El Monte and Richmond, California, with SSB tax proposals in 2012. Methods. We conducted 18 semistructured interviews with key stakeholders about the use and perceived effectiveness of messages supporting and opposing SSB taxation, knowledge sharing among advocates, message dissemination, and lessons learned from their messaging experiences. Results. The protax messages most frequently mentioned by respondents were reinvesting tax revenue into health-related programs and linking SSB consumption to health outcomes such as obesity and diabetes. The most frequently mentioned antitax messages addressed negative economic effects on businesses and government restriction of personal choice. Factors contributing to perceived messaging success included clearly defining “sugar-sweetened beverage” and earmarking funds for obesity prevention, incorporating cultural sensitivity into messaging, and providing education about the health effects of SSB consumption. Conclusions. Sugar-sweetened beverage taxation has faced significant challenges in gaining political and public support. Future campaigns can benefit from insights gained through the experiences of stakeholders involved in previous policy debates. PMID:24625177

  14. An Application Domain Extension to CityGML for immovable property taxation: A Turkish case study

    NASA Astrophysics Data System (ADS)

    Çağdaş, Volkan

    2013-04-01

    It is generally acknowledged that immovable property taxes are one of the main revenue sources for local government. The literature emphasizes that the administration of property taxes needs well-developed inventories or registers that provide complete and accurate records of the taxed properties and their legal-economic attributes. This requirement is generally fulfilled by Spatial Data Infrastructures (SDIs) in which the coordinate exchange and sharing of geo-spatial data is provided by separate registers/information systems such as: cadastral systems, building and address registers. Recently, the Open Geospatial Consortium presented a core component of a 3D SDI in the form of an international domain standard for representing, storing and exchanging 3D city models. The CityGML allows the semantic and 3D geometrical representation of physical objects but does not deal with the legal and administrative aspects of the city objects which are required for the process of property taxation. This paper outlines the development of an Application Domain Extension (ADE) for the immovable property taxation domain that expands the CityGML data model with the legal and administrative concepts defined in Turkish Law. The study shows that this ADE could be a 3D national data model for municipal information systems and facilitate a more efficient taxation process, as well as providing data for urban planning, facility management and other municipal services.

  15. Alternative profit rate shariah-compliant for islamic banking

    NASA Astrophysics Data System (ADS)

    Gazali, Nadhirah; Halim, Nurfadhlina Abdul; Ghazali, Puspa Liza

    2017-09-01

    Profit is the aims for Islamic banking and conventional banking. Determination of profit in Islamic banking in Malaysia depends on the profit rate, whereas profit rate is essentially from reference rate which is known as the base rate (BR). However, the determination of the components contained in the BR such as benchmark cost of funds and the statutory reserve requirement (SRR) is non-compliance with the Shariah because its directly proportional to the overnight policy rate (OPR). Therefore, an alternative formula for the profit rate are proposed which is known as the base profit rate (BPR). Construction of BPR formula is based on the principle that are more Shariah-compliant.

  16. Profitability and sustainability of small - medium scale palm biodiesel plant

    NASA Astrophysics Data System (ADS)

    Solikhah, Maharani Dewi; Kismanto, Agus; Raksodewanto, Agus; Peryoga, Yoga

    2017-06-01

    The mandatory of biodiesel application at 20% blending (B20) has been started since January 2016. It creates huge market for biodiesel industry. To build large-scale biodiesel plant (> 100,000 tons/year) is most favorable for biodiesel producers since it can give lower production cost. This cost becomes a challenge for small - medium scale biodiesel plants. However, current biodiesel plants in Indonesia are located mainly in Java and Sumatra, which then distribute biodiesel around Indonesia so that there is an additional cost for transportation from area to area. This factor becomes an opportunity for the small - medium scale biodiesel plants to compete with the large one. This paper discusses the profitability of small - medium scale biodiesel plants conducted on a capacity of 50 tons/day using CPO and its derivatives. The study was conducted by performing economic analysis between scenarios of biodiesel plant that using raw material of stearin, PFAD, and multi feedstock. Comparison on the feasibility of scenarios was also conducted on the effect of transportation cost and selling price. The economic assessment shows that profitability is highly affected by raw material price so that it is important to secure the source of raw materials and consider a multi-feedstock type for small - medium scale biodiesel plants to become a sustainable plant. It was concluded that the small - medium scale biodiesel plants will be profitable and sustainable if they are connected to palm oil mill, have a captive market, and are located minimally 200 km from other biodiesel plants. The use of multi feedstock could increase IRR from 18.68 % to 56.52 %.

  17. Maximizing profitability in a hospital outpatient pharmacy.

    PubMed

    Jorgenson, J A; Kilarski, J W; Malatestinic, W N; Rudy, T A

    1989-07-01

    This paper describes the strategies employed to increase the profitability of an existing ambulatory pharmacy operated by the hospital. Methods to generate new revenue including implementation of a home parenteral therapy program, a home enteral therapy program, a durable medical equipment service, and home care disposable sales are described. Programs to maximize existing revenue sources such as increasing the capture rate on discharge prescriptions, increasing "walk-in" prescription traffic and increasing HMO prescription volumes are discussed. A method utilized to reduce drug expenditures is also presented. By minimizing expenses and increasing the revenues for the ambulatory pharmacy operation, net profit increased from +26,000 to over +140,000 in one year.

  18. Complaints in for-profit, non-profit and public nursing homes in two Canadian provinces

    PubMed Central

    McGregor, Margaret J; Cohen, Marcy; Stocks-Rankin, Catherine-Rose; Cox, Michelle B; Salomons, Kia; McGrail, Kimberlyn M; Spencer, Charmaine; Ronald, Lisa A; Schulzer, Michael

    2011-01-01

    Background Nursing homes provide long-term housing, support and nursing care to frail elders who are no longer able to function independently. Although studies conducted in the United States have demonstrated an association between for-profit ownership and inferior quality, relatively few Canadian studies have made performance comparisons with reference to type of ownership. Complaints are one proxy measure of performance in the nursing home setting. Our study goal was to determine whether there is an association between facility ownership and the frequency of nursing home complaints. Methods We analyzed publicly available data on complaints, regulatory measures, facility ownership and size for 604 facilities in Ontario over 1 year (2007/08) and 62 facilities in British Columbia (Fraser Health region) over 4 years (2004–2008). All analyses were carried out at the facility level. Negative binomial regression analysis was used to assess the association between type of facility ownership and frequency of complaints. Results The mean (standard deviation) number of verified/substantiated complaints per 100 beds per year in Ontario and Fraser Health was 0.45 (1.10) and 0.78 (1.63) respectively. Most complaints related to resident care. Complaints were more frequent in facilities with more citations, i.e., violations of the legislation or regulations governing a home, (Ontario) and inspection violations (Fraser Health). Compared with Ontario’s for-profit chain facilities, adjusted incident rate ratios and 95% confidence intervals of verified complaints were 0.56 (0.27–1.16), 0.58 (0.34–1.00), 0.43 (0.21– 0.88), and 0.50 (0.30– 0.84) for for-profit single-site, non-profit, charitable, and public facilities respectively. In Fraser Health, the adjusted incident rate ratio of substantiated complaints in non-profit facilities compared with for-profit facilities was 0.18 (0.07–0.45). Interpretation Compared with for-profit chain facilities, non-profit, charitable

  19. New dawn for not-for-profit providers.

    PubMed

    Frayne, L J

    1986-10-01

    Many persons expect large for-profit hospital corporations, the "multis," to dominate the provision of health care in the future. Failing profits and uncertainty about hospital payments, however, have eroded investor confidence in the multis, inhibiting the flow of capital to these organizations and thus their expansion. Not-for-profits, scrambling to compete, have formed cooperative ventures, which reduce costs and improve their access to capital. Hospital profits have been curtailed by the DRG system and prepaid plans have cut insurance payments and reduced utilization. Although both not-for-profits and proprietaries need profits to survive, not-for-profits may need only a surplus sufficient to replace assets, whereas proprietaries must also pay taxes and investors' dividends. Thus, not-for-profits may face the future with confidence in their ability to compete with the multis and survive.

  20. Profit Maximization Models for Exponential Decay Processes.

    DTIC Science & Technology

    1980-08-01

    assumptions could easily be analyzed in similar fashion. References [1] Bensoussan, A., Hurst , E.G. and Nislund, B., Management Applications of Modern...TVIPe OF r 04PORNT A i M0 CiH O .V9RAE PROFIT MAXIMIZATION .ODELS FOR EXPONENT IAL Technical Report DECAY PROCESSES August 1990 ~~~I. PtA’OR~idNG ONqG

  1. ProFit: Bayesian galaxy fitting tool

    NASA Astrophysics Data System (ADS)

    Robotham, A. S. G.; Taranu, D.; Tobar, R.

    2016-12-01

    ProFit is a Bayesian galaxy fitting tool that uses the fast C++ image generation library libprofit (ascl:1612.003) and a flexible R interface to a large number of likelihood samplers. It offers a fully featured Bayesian interface to galaxy model fitting (also called profiling), using mostly the same standard inputs as other popular codes (e.g. GALFIT ascl:1104.010), but it is also able to use complex priors and a number of likelihoods.

  2. 3 steps to profitable managed care contracts.

    PubMed

    Wilson, David B; Malloy, Michael; McCoy, Jim; Turner, Melody

    2004-05-01

    An effective managed care contract negotiation strategy should be founded on: Internal analysis that compares performance of your current managed care contracts in terms of volume versus discount rates and volume versus profit. External analysis that compares your current contracts with those of competitors and assesses prevailing market rates, contract language and provisions, and premium trends Payment performance analysis that identifies payment promptness and accuracy and associated penalty dollars for each payer.

  3. From risk and revenue to profitability

    NASA Astrophysics Data System (ADS)

    Wang, Xidi

    2003-03-01

    The application of behavior models to credit card business represents one of the most successful stories of mathematically modeling human behaviors in real life. In this discussion we focus on the modeling aspect of consumer credit card business. How they are developed and used across the customer life cycles. We will discuss the prediction power of different models, their evolution from traditional risk management to profitability management, and challenges ahead.

  4. Can Profit Policy and Contract Incentives Improve Defense Contract Outcomes?

    DTIC Science & Technology

    2009-02-01

    team for their contributions and suggestions, including Bruce R. Harmon, Christopher S. Wait, Karen W. Tyson, Sunjin Choi, and Byron Callan. The...peer industries, and broader industry segments for the period 1989–2006. Aside from 1993 and the sharp technology downturn after 2000, the defense...effects of profit policy on contractor profits can only be inferred. Profits and capital are influenced by numerous market factors, government profit

  5. [Comparative analysis of the non-profit, for-profit and public hospital providers: American experiences].

    PubMed

    Mogyorósy, Zsolt

    2004-07-04

    The new legislation allowed hospitals and other health care facilities to be converted into for-profit status. The detailed regulatory framework is under development in Hungary. This article reviews the literature of studies comparing hospital financial performance and the quality of care before and after conversion from public or non-profit status to for-profit. Studies were identified through electronic search of Medline (Pubmed), EconLit, Cochrane Library, Economic Evaluation Database (EED), az Health Technology Assessment (HTA) databases, library files and reference lists. The literature search was extended to the Internet, World Bank, International Labor Office (ILO), Organization for Economic Cooperation and Development (OECD), and WHO websites as well as government, academic institutions and large insurance companies web pages for unpublished online information. Time series and before-after studies and systematic literature reviews were included. The conversion from non-profit to for-profit status improved the profitability of the hospitals. However the quality of care (measures in mortality, frequency of side effects, complications) might suffer in the first couple years of the conversion. The conversion may increase the total health care expenditures per capita. Trustful relationship between patients and physicians may also be threatened. The generalisability of the American experiences into the Hungarian single payer system may be limited. From societal point of view, for-profit providers could provide socially beneficial care in areas where it is possible to define, monitor and evaluate the nature and quality characteristics of the services, as well as market competition can be ensured. However most of the healthcare services are too complex to fall into this category.

  6. Academic Achievement by Graduates from For-Profit and Nonprofit Institutions: Evidence from CPA Exam Performance

    ERIC Educational Resources Information Center

    Mittelstaedt, H. Fred; Morris, Michael H.

    2017-01-01

    This study shows that graduates from nonprofit educational institutions outperform graduates from for-profit institutions on the four sections of the certified public accountant (CPA) exam. Specifically, it (1) documents univariate differences in CPA exam scores, score distributions, pass rates, and time to complete the CPA exam; (2) investigates…

  7. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... profits decreases P's earnings and profits for Year 1 by $150. (Absorption of the loss in a later tax year... earnings and profits are reduced for taxes. Section 1552 does not reflect the absorption by one member of... to reflect the absorption by one member of the tax attributes of another member. Permissible...

  8. The non-profit sector and the market: opportunities & challenges.

    PubMed

    2001-11-01

    By carefully examining the most important challenges and opportunities facing America's private non-profit organizations, the Non-profit Sector Strategy Group is working to stimulate a new consensus about the non-profit sector's roles and responsibilities, and offer practical recommendations to enhance policy, practice, research, and public education on this crucial set of institutions.

  9. An Analysis of the Profitability of Major Defense Aerospace Contractors.

    DTIC Science & Technology

    1983-09-01

    by Wleek mni..) -"his study is a comparative analysis between the profitability of defense and commercial aerospace business. Corporate data...the findings indicate; that defense contracting has, on the average, been less profitable than commercial ; that con- tractors earn more on defense...comparative analysis between the prof- *itability of defense and commercial aerospace business. Corporate data including profit measures and the

  10. 32 CFR 173.3 - Profit reduction clause.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-incentive-profit or cost-plus-incentive-fee contract, the amount of the target profit or fee specified in... anticipated profits referred to in § 173.3(a) shall be: (1) In the case of a cost-plus-fixed-fee contract,...

  11. A New Classification Scheme for For-Profit Institutions

    ERIC Educational Resources Information Center

    Institute for Higher Education Policy, 2012

    2012-01-01

    For-profit institutions are more visible today among policymakers, researchers, and investors, due in large part to the sharp rise in the number of students attending them over the last decade. From 2000 to 2009, enrollment in the for-profit sector tripled while enrollment in the public and not-for-profit sectors increased by less than 25 percent.…

  12. 26 CFR 1.1368-1 - Distributions by S corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S corporation that has no accumulated earnings and profits as of the end of the taxable year of the...

  13. 26 CFR 1.1368-1 - Distributions by S corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S corporation that has no accumulated earnings and profits as of the end of the taxable year of the...

  14. For Profit Child Care: Four Decades of Growth. Nineteenth Annual Status Report on For Profit Child Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2006-01-01

    For decades "Exchange" magazine has tracked the growth of the for profit child care sector. In this article, the author reflects on trends in the for profit sector over the past four decades. Overall, it has been a period of tremendous growth for the for profit sector. However, it has also been characterized by alternating periods of rapid growth,…

  15. For-Profit versus Not-for-Profit Charter Schools: An Examination of Michigan Student Test Scores

    ERIC Educational Resources Information Center

    Hill, Cynthia D.; Welsch, David M.

    2009-01-01

    The role of for-profit educational organizations in the predominantly public and not-for-profit K-12 US schooling system is being fiercely debated across our nation. Little empirical research is available to help policy-makers develop informed decisions regarding the educational value that for-profit schools provide to our students. This paper…

  16. Growing and Watching: For Profit Organizations Cautious about 2009--Twenty-Second Annual Status Report on for Profit Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger; Weiss, Shasta Zenelle; Wilson, Mike

    2009-01-01

    This article presents the 22nd annual status report on for profit care. Despite a slowing economy, many larger for profit organizations managed to expand last year. During 2008, the second and third largest for profit organizations experienced changes in ownership. This year many of the surveyed organizations shared stories of efforts they are…

  17. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or...

  18. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of individuals for taxable year of change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE...) Nonresident Aliens and Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U...

  19. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Rules for Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders...

  20. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that...

  1. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S...

  2. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of nonresident alien individuals engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8...) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...

  3. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

  4. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... form of 10 annual installment payments beginning at age 55. Two weeks later, within the 30-day window... provided in paragraphs (b)(2) and (3) of this section (or in § 1.457-10(c) relating to payments to a spouse... begin (and the installment payments are payable over at least 10 years so as not to be eligible...

  5. A typology of beverage taxation: multiple approaches for obesity prevention and obesity prevention-related revenue generation.

    PubMed

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-08-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no 'one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies.

  6. The debate over weight- versus price-based taxation of snuff in the United States' state legislatures.

    PubMed

    Timberlake, David S; Sami, Mojgan; Patel, Sonam; Thiagarajan, Shamili; Badiyan, Ramin; Willard, Shay

    2014-08-01

    Discount snuff, known for its cheap price, high nicotine content, and popularity among youth, has increased substantially in market share in the United States. As a likely result, the leading manufacturer of premium snuff has supported legislation changing the basis for taxing snuff from price to weight. To determine which public health issues arose in legislative debates, we transcribed 17 of 52 bills from US state legislatures and coded for arguments broadly categorized into public health, fair taxation, tax revenue, tax efficiency, and anti-competitiveness. State legislators expressed frustration that equitable taxation, revenue generation, and prevention of youth tobacco use were frequently conflated in the debates. Public health advocates expressed concerns over youths' incentives to purchase low-weight snuff, but seldom discussed youths' growing preference for discount snuff. The evolving market of moist snuff is a critical consideration for US state legislators as well as policy makers from other countries who may evaluate taxation methods for alternate tobacco products.

  7. A typology of beverage taxation: Multiple approaches for obesity prevention and obesity prevention-related revenue generation

    PubMed Central

    Chriqui, Jamie F; Chaloupka, Frank J; Powell, Lisa M; Eidson, Shelby S

    2013-01-01

    Obesity is a global problem. Sugar-sweetened beverages (SSB) are a leading contributor of added sugars in individual diets and thus to obesity. Governments have considered taxing SSBs to prevent obesity and generate revenue, but no ‘one-size-fits-all' taxation approach exists. We describes three key considerations for governments interested in exploring beverage taxation: (i) what type of tax to apply plus how and where the tax is collected and presented to consumers; (ii) what types of beverages to tax; and (iii) the amount of tax needed to affect consumption and/or obesity prevention-related revenue generation. We offer examples of existing beverage taxes in the United States and internationally. The information will be useful to policymakers at all levels of government, as they continue to consider beverage taxation policies. PMID:23698157

  8. Effects of Tobacco Taxation and Pricing on Smoking Behavior in High Risk Populations: A Knowledge Synthesis

    PubMed Central

    Bader, Pearl; Boisclair, David; Ferrence, Roberta

    2011-01-01

    Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the evidence regarding differential effects of taxation and price on smoking in: youth, young adults, persons of low socio-economic status, with dual diagnoses, heavy/long-term smokers, and Aboriginal people. Using a better practices approach, a knowledge synthesis was conducted using a systematic review of the literature and an expert advisory panel. Experts were involved in developing the study plan, discussing findings, developing policy recommendations, and identifying priorities for future research. Most studies found that raising cigarette prices through increased taxes is a highly effective measure for reducing smoking among youth, young adults, and persons of low socioeconomic status. However, there is a striking lack of evidence about the impact of increasing cigarette prices on smoking behavior in heavy/long-term smokers, persons with a dual diagnosis and Aboriginals. Given their high prevalence of smoking, urgent attention is needed to develop effective policies for the six subpopulations reviewed. These findings will be of value to policy-makers and researchers in their efforts to improve the effectiveness of tobacco control measures, especially with subpopulations at most risk. Although specific studies are needed, tobacco taxation is a key policy measure for driving success. PMID:22163198

  9. Effects of tobacco taxation and pricing on smoking behavior in high risk populations: a knowledge synthesis.

    PubMed

    Bader, Pearl; Boisclair, David; Ferrence, Roberta

    2011-11-01

    Tobacco taxation is an essential component of a comprehensive tobacco control strategy. However, to fully realize the benefits it is vital to understand the impact of increased taxes among high-risk subpopulations. Are they influenced to the same extent as the general population? Do they need additional measures to influence smoking behavior? The objectives of this study were to synthesize the evidence regarding differential effects of taxation and price on smoking in: youth, young adults, persons of low socio-economic status, with dual diagnoses, heavy/long-term smokers, and Aboriginal people. Using a better practices approach, a knowledge synthesis was conducted using a systematic review of the literature and an expert advisory panel. Experts were involved in developing the study plan, discussing findings, developing policy recommendations, and identifying priorities for future research. Most studies found that raising cigarette prices through increased taxes is a highly effective measure for reducing smoking among youth, young adults, and persons of low socioeconomic status. However, there is a striking lack of evidence about the impact of increasing cigarette prices on smoking behavior in heavy/long-term smokers, persons with a dual diagnosis and Aboriginals. Given their high prevalence of smoking, urgent attention is needed to develop effective policies for the six subpopulations reviewed. These findings will be of value to policy-makers and researchers in their efforts to improve the effectiveness of tobacco control measures, especially with subpopulations at most risk. Although specific studies are needed, tobacco taxation is a key policy measure for driving success.

  10. How profitable is methamphetamine dealing in Australia?

    PubMed

    Gong, Wendy; Ritter, Alison; Bright, David; Doran, Chris

    2012-05-01

    The illicit drug trade is the largest in value among global illicit commodities, at some $320 billion US dollars, according to the UN World Drug Report. Endeavours to control such a large illicit market would be enhanced by improved understanding of the economics of the trade. However, due to its illicit nature many aspects of the illicit drug market are largely unknown. This study explored one economic aspect of illicit drug dealing, profitability, with the aim of developing a better picture of the financial gains from illicit drug dealing. Data were obtained from judges sentencing remarks, key informants from law enforcement, and other published reports which detail the prices paid for methamphetamine in Australia. The financial margins attained from non-crystal methamphetamine dealing in Australia were calculated by examining the best fit for the relationship between prices and quantities: in this case a power law. If it is assumed that a single deal is divided ("cut") between 4 times and 20 times before selling to the next customer, the mark-ups can range from 24% to 59%. The mark-ups appear low compared with those found in US research, but similar to those found in UK research. To our knowledge, this is the first attempt to analyse profitability of methamphetamine dealing in Australia. The findings of this study will help in understanding the motivations and decisions of drug dealers, and potentially assist drug law enforcement agencies to design better strategies to dismantle supply chain linkages which generate excessive profits. Copyright © 2011 Elsevier Ireland Ltd. All rights reserved.

  11. DOD Contractor Profitability 1980-1984

    DTIC Science & Technology

    1985-12-01

    compdny’s control), surf)lus, and retdined earnings. 2. Seleccion of a Profit ~~asure A number of prot1t measures have been used in s t u d y i n g de E...iC- GGG GGG GGG L"II .:)S. 0.. S.t?ACr; F1ŕC COHPOkA’l’ I ON 1. ~1C Corp. is the world’s largest ~roducer of natural sod~ ash and

  12. An Effective Model of Institutional Taxation: Lunatic Asylums in Nineteenth-Century England

    PubMed Central

    Stebbings, Chantal

    2011-01-01

    The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation. PMID:21552307

  13. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate.

    PubMed

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2008-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance.

  14. An effective model of institutional taxation: lunatic asylums in nineteenth-century England.

    PubMed

    Stebbings, Chantal

    2011-01-01

    The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation.

  15. Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate

    PubMed Central

    Hofmann, Eva; Hoelzl, Erik; Kirchler, Erich

    2010-01-01

    Taxpayers' willingness to cooperate with the state and its institutions in general, and their willingness to pay taxes in particular, depend on a variety of variables. While economists stress the relevance of external variables such as tax rate, income and probability of audits and severity of fines, psychological research shows that internal variables are of similar importance. We present a comprehensive review on the relevance of citizens' knowledge of tax law, their attitudes towards the government and taxation, personal norms, perceived social norms and fairness, as well as motivational tendencies to comply, and discuss possibilities for strategic intervention to increase tax compliance. PMID:22428111

  16. 26 CFR 1.243-4 - Qualifying dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... company subject to taxation under section 802 or 821 distributes a dividend out of earnings and profits of... principles of paragraph (a) of § 1.316-2 shall apply. A dividend shall be considered to be distributed, first... corporation S on January 1, 1965, and that S is a life insurance company subject to taxation under section 802...

  17. Obesity-related health impacts of fuel excise taxation- an evidence review and cost-effectiveness study.

    PubMed

    Brown, V; Moodie, M; Cobiac, L; Mantilla Herrera, A M; Carter, R

    2017-05-04

    Reducing automobile dependence and improving rates of active transport may reduce the impact of obesogenic environments, thereby decreasing population prevalence of obesity and other diseases where physical inactivity is a risk factor. Increasing the relative cost of driving by an increase in fuel taxation may therefore be a promising public health intervention for obesity prevention. A scoping review of the evidence for obesity or physical activity effect of changes in fuel price or taxation was undertaken. Potential health benefits of an increase in fuel excise taxation in Australia were quantified using Markov modelling to simulate obesity, injury and physical activity related health impacts of a fuel excise taxation intervention for the 2010 Australian population. Health adjusted life years (HALYs) gained and healthcare cost savings from diseases averted were estimated. Incremental cost-effectiveness ratios (ICERs) were reported and results were tested through sensitivity analysis. Limited evidence on the effect of policies such as fuel taxation on health-related behaviours currently exists. Only three studies were identified reporting associations between fuel price or taxation and obesity, whilst nine studies reported associations specifically with physical activity, walking or cycling. Estimates of the cross price elasticity of demand for public transport with respect to fuel price vary, with limited consensus within the literature on a probable range for the Australian context. Cost-effectiveness modelling of a AUD0.10 per litre increase in fuel excise taxation using a conservative estimate of cross price elasticity for public transport suggests that the intervention would be cost-effective from a limited societal perspective (237 HALYs gained, AUD2.6 M in healthcare cost savings), measured against a comparator of no additional increase in fuel excise. Under "best case" assumptions, the intervention would be more cost-effective (3181 HALYs gained, AUD34.2

  18. Billions of Dollars are Involved in Taxation of the Life Insurance Industry -- Some Corrections in the Law are Needed.

    DTIC Science & Technology

    1981-09-17

    q D-AIO6 85b GEMERAL ACCOUNTING OFFICE WASHINGTON DC PROGRAM ANAL--ETC FIG 5/3 SEP alBILLIONS OF DOLLARS ARE INVOLVED IN TAXATION OF THE LIFE INSURA...STATES 9o ges Iilons ofJollars Are Ipvolved InTaxation Of ThelfeJnsurance industry -ome / Corrections In The’w Arejeededc The income of U.S. life ...insurance companies Y is taxed under a special subchapter of the In- . temal Revenue Code that was enacted in 1959 and tailored to the life insurance

  19. DEA best practice assesses relative efficiency, profitability

    SciTech Connect

    Taylor, D.T.; Thompson, R.G.

    1995-11-13

    The US Federal Energy Regulatory Commission (FERC), in its Order 636 of Apr. 8, 1992, stated, ``All natural gas suppliers, including pipelines, will compete for gas purchases on an equal footing.`` This FERC order changed the economic environment in the natural gas pipeline industry. Now, gas pipeline companies must know their market position, since rate of return regulation is no longer relevant. They must be managed more than before as companies have been in less-regulated parts of the oil and gas business. How they adapt to the new environment, therefore, can be instructive to companies throughout the energy industry. In this article, DEA best-practice methods measure relative efficiency and profitability potential. This measurement reflects fundamental economic relationships. The operational efficiency model analyzed is as follows: Y{sub 1} = f(x{sub 1}, x{sub 2}), where Y{sub 1} is gross profits, x{sub 1} is total assets (capital employed), and x{sub 2} is total employees (labor employed). Y{sub 1} is a comprehensive indicator of a pipeline`s output, whereas x{sub 1} represents the pipeline`s total capital employed, and x{sub 2} represents the pipeline`s total labor employed. This model reflects principles long studied in economics.

  20. Distribution

    Treesearch

    John R. Jones

    1985-01-01

    Quaking aspen is the most widely distributed native North American tree species (Little 1971, Sargent 1890). It grows in a great diversity of regions, environments, and communities (Harshberger 1911). Only one deciduous tree species in the world, the closely related Eurasian aspen (Populus tremula), has a wider range (Weigle and Frothingham 1911)....

  1. Distributions.

    ERIC Educational Resources Information Center

    Bowers, Wayne A.

    This monograph was written for the Conference of the New Instructional Materials in Physics, held at the University of Washington in summer, 1965. It is intended for students who have had an introductory college physics course. It seeks to provide an introduction to the idea of distributions in general, and to some aspects of the subject in…

  2. Non Profit Leaders Face New Realities: Status Report on Non Profit Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2010-01-01

    When "Exchange" surveyed leaders of North America's largest non profit child care organizations about threats facing their organizations, not surprisingly, the "state of the economy" was foremost on their minds. What is surprising is that these organizations have been able to weather the economic storm quite well. One should…

  3. For Profit Organizations Adjusting to New Realities. Fifteenth Annual Status Report on For Profit Child Care.

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2002-01-01

    Until August 2001, demand for child care services was strong, with the for-profit sector registering modest growth. However, the deepening recession and terrorist attacks of September 11, 2001 contributed to changing priorities for child care providers. Rising unemployment has lessened demand for services, and anxieties resulting from the…

  4. Economy on the Minds of For Profit CEOs: Annual Status Report on For Profit Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2010-01-01

    Considering how bad the economy was in 2009, North America's 50 largest for profit child care chains fared pretty well. In fact, about half of these organizations actually expanded their capacity in 2009--although the expansion was not spectacular, averaging just under 3%. About one-fourth of the organizations maintained their capacity and a…

  5. A Financial Ratio Analysis of For-Profit and Non-Profit Rural Referral Centers

    ERIC Educational Resources Information Center

    McCue, Michael J.; Nayar, Preethy

    2009-01-01

    Context: 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. Purpose: The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to…

  6. A Financial Ratio Analysis of For-Profit and Non-Profit Rural Referral Centers

    ERIC Educational Resources Information Center

    McCue, Michael J.; Nayar, Preethy

    2009-01-01

    Context: 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. Purpose: The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to…

  7. Non Profit Leaders Face New Realities: Status Report on Non Profit Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2010-01-01

    When "Exchange" surveyed leaders of North America's largest non profit child care organizations about threats facing their organizations, not surprisingly, the "state of the economy" was foremost on their minds. What is surprising is that these organizations have been able to weather the economic storm quite well. One should…

  8. To Profit or Not To Profit: That Is the Tough Question.

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    1999-01-01

    Discusses advantages and disadvantages of organizing a child care operation as a for-profit or a nonprofit organization. Areas discussed include ease of start up; access to capital and funding; exposure to taxes; access to community support; appeal to volunteers, teaching candidates, and parents; challenge of management; risk to management;…

  9. The paradox of the not-for-profit hospital.

    PubMed

    Harrison, Jeffrey P; Sexton, Christopher

    2004-01-01

    This quantitative research study assesses the organizational characteristics, market factors, and performance of not-for-profit hospitals in the United States. These results have managerial implications related to hospital efficiency, organizational performance, and the role of not-for-profit hospitals within local communities. The study has policy implications on access to clinical services within local communities, the availability of charity care, and the long-term viability of the not-for-profit health care industry due to potential bankruptcy and closure. This study clearly demonstrates that not-for-profit hospital managers are faced with declining profitability and are challenged to reduce hospital-operating expenses while meeting their charitable mission. Additionally, the greater size and increased clinical complexity of not-for-profit hospitals are increasing organizational overhead. In many cases, the increased clinical complexity is a commitment to the organizational mission of providing a full range of services to the community. From a policy perspective, the study suggests that not-for-profit hospitals have aging facilities and reduced cash flow due to lower profit margins. As a result, many not-for-profit hospitals face potential bankruptcy and closure. This study clearly documents a threat to the provision of charity care in local communities and the long-term viability of the not-for-profit health care industry in the United States.

  10. Association between payer mix and costs, revenues and profitability: a cross-sectional study of Lebanese hospitals.

    PubMed

    Saleh, S; Ammar, W; Natafgi, N; Mourad, Y; Dimassi, H; Harb, H

    2015-09-08

    This study aimed to examine the association between the payer mix and the financial performance of public and private hospitals in Lebanon. The sample comprised 24 hospitals, representing the variety of hospital characteristics in Lebanon. The distribution of the payer mix revealed that the main sources of revenue were public sources (61.1%), out-of-pocket (18.4%) and private insurance (18.2%). Increases in the percentage of revenue from public sources were associated with lower total costs and revenues, but not profit margins. An inverse association was noted between increased revenue from private insurance and profitability, attributed to increased costs. Increased percentage of out of- pocket payments was associated with lower costs and higher profitability. The study provides evidence that payer mix is associated with hospital costs, revenues and profitability. This should initiate/inform discussions between public and private payers and hospitals about the level of payment and its association with hospital sector financial viability.

  11. Coordination-based inventory management for deteriorating items in a two-echelon supply chain with profit sharing

    NASA Astrophysics Data System (ADS)

    Yu, Jonas C. P.; Lin, Yu-Siang; Wang, Kung-Jeng

    2013-09-01

    This study develops a model for inventory management consisting of a two-echelon supply chain (SC) with profit sharing and deteriorating items. The retailer and the supplier act as the leader and follower, in which the supplier faces a huge setup cost and economic order quantity ordering strategy. The market demand is affected by the sale price of the product, and the inventory has a deterioration rate following a Weibull distribution. The retailer executes three profit-sharing mechanisms to motivate the supplier to participate in SC optimisation and to extend the life cycle of the product. A search algorithm is developed to determine the solutions as using the profit-sharing mechanisms. The outcomes from numerical experiments demonstrate the profitability of the proposed model.

  12. Economic Impact of Tobacco Price Increases Through Taxation: A Community Guide Systematic Review.

    PubMed

    Contreary, Kara A; Chattopadhyay, Sajal K; Hopkins, David P; Chaloupka, Frank J; Forster, Jean L; Grimshaw, Victoria; Holmes, Carissa B; Goetzel, Ron Z; Fielding, Jonathan E

    2015-11-01

    Tobacco use is a leading cause of preventable death in the U.S. and around the world. Increasing tobacco price through higher taxes is an effective intervention both to reduce tobacco use in the population and generate government revenues. The goal of this paper is to review evidence on the economic impact of tobacco price increases through taxation with a focus on the likely healthcare cost savings and improvements in employee productivity. The search covered studies published in English from January 2000 to July 2012 and included evaluations of national, state, and local policies to increase the price of any type of tobacco product by raising taxes in high-income countries. Economic review methods developed for The Guide to Community Preventive Services were used to screen and abstract included studies. Economic impact estimates were standardized to summarize the available evidence. Analyses were conducted in 2012. The review included eight modeling studies, with seven providing estimates of the impact on healthcare costs and three providing estimates of the value of productivity gains. Only one study provided an estimate of intervention costs. The economic merit of tobacco product price increases through taxation was determined from the overall body of evidence on per capita annual cost savings from a conservative 20% price increase. The evidence indicates that interventions that raise the unit price of tobacco products through taxes generate substantial healthcare cost savings and can generate additional gains from improved productivity in the workplace. Published by Elsevier Inc.

  13. Taxation as prevention and as a treatment for obesity: the case of sugar-sweetened beverages.

    PubMed

    Novak, Nicole L; Brownell, Kelly D

    2011-01-01

    The contemporary American food environment makes energy-dense, nutrient-poor foods and beverages the "default" option for most consumers. Economic interventions like taxes can shift the relative prices of unhealthy foods to nudge consumers towards healthier options. Beverages with added sugar are a good starting point for food taxation; they constitute over 10 percent of caloric intake nationwide and provide little or no nutritional value. Current levels of taxation on sugar-sweetened beverages (SSBs) are too low to affect consumer behavior, but the implementation of a penny-per-ounce excise tax could lead to substantial public health benefits. Current estimates predict that a tax that raised the cost of SSBs by 20 percent could lead to an average reduction of 3.8 pounds per year for adults, causing the prevalence of obesity to decline from 33 to 30 percent. SSB taxes would also generate considerable revenue for public health and obesity prevention programs. Although the beverage industry is fighting such taxes with massive lobbying and public relations campaigns, support for the policies is increasing, especially when revenue is earmarked for obesity prevention.

  14. Transition to an aging Japan: public pension, savings, and capital taxation.

    PubMed

    Kato, R

    1998-09-01

    This study examined options for compensating for the shortages of money for public pensions due to population aging in Japan: increases in pension contributions, consumption pension taxes, interest income pension taxes, and inheritance pension taxes. The analysis relied on simulation in an expanded life cycle growth model. Data were obtained from 1992 estimations of population by the Institute of Population Problems of the Ministry of Health and Welfare. This study is unique in its use of real population data for the simulations and in its use of transition states. The analysis begins with a description of the altered Overlapping Generations Model by Auerback and Kotlikoff (1983). The model accounts for the inaccuracy of lifetime and liquidity constraints and ordinary budget constraints and reproduces the consumption-savings profiles of older people and incorporates wage income taxation and other forms of taxation. Income includes wage and interest income. The analysis includes a description of the method of simulation, assumptions, and evaluation of the effects of population aging. It is assumed that narrower government sector spending on general expenditures per worker will increase by 1% every year. It is concluded that national saving rates will probably decrease due to population aging. The lowest levels of capital stock and savings will result from higher pension contributions. The highest level of capital stock will result from higher consumption pension taxes during 1990-2015. Preferred policies should focus on increasing interest income rates.

  15. Pharmaceutical technology management--profitable business avenue.

    PubMed

    Puthli, Shivanand P

    2010-01-01

    Growing research expenditure, regulatory framework and generic erosion have forced pharmaceutical companies globally to resort to pharmaceutical technology management (PTM). Indeed, the pharmaceutical industry has witnessed the impact of innovative drug delivery and device technologies and their influence on business. PTM has given a new business insight with greater profits and enhancement of product franchise. Promising breakthrough technologies have not been able to reach a commercial platform largely owing to lack of capital at the preliminary stages of the product development program. Intellectual property plays a considerable role in protecting innovative technologies. Joint ventures and strategic alliances also become important for commercializing a new technology. The synergy of PTM with options of in-licensing is expected to infuse newer opportunities to the pharmaceutical business.

  16. Sweet smell of profits from trash

    SciTech Connect

    Leinster, C.; Goodman, A.

    1985-04-01

    Burning a county's or municipality's refuse and turning is into electricity should take off as a major growth industry, and capital investment in such plants over the next 10 years could reach $20 billion. Charles River Associates predicts that by 1995 some 75 incinerators will be in operation, taking in annual revenues of $4 billion. Unlike the ill-starred attempts to turn profits into trash in the 1970s, the new plants will use a proven technique called mass burning. While there is some concern about dioxin emissions, these plants emit negligible pollution when properly run. Since Americans throw away 170 million tons of household garbage annually - and since the country is fast running out of landfill sites - the refuse problem is especially acute in heavily populated areas. The biggest prizes, of course, for the refuse-to-energy companies will be the big cities; Mayor Koch wants five for New York City, one for each borough.

  17. Improving profitability of the delayed coking process

    SciTech Connect

    Weisenborn, W.J.B.; Jansen, H.R.; Hanke, T.D.

    1986-01-01

    The delayed coking process is the predominant process used in the refining industry to upgrade low value vacuum resid to higher valued liquid products. The petroleum coke produced is almost always an unwanted by-product which has a significantly lower value. In the delayed coking process, ''Conoco Delayed Coking Technology'' can play an important role in maximizing the profitability of the coking unit. The authors briefly discuss the basic sections of the delayed coking process. In the typical delayed coking process, resid feed is combined with recycle and rapidly heated in a furnace. It is then transferred to a coke drum where the coking reactions continue to completion. As coke is formed in the drum, the cracked products leave and are cooled and separated in the fractionator.

  18. Profitable solutions to climate, oil, and proliferation.

    PubMed

    Lovins, Amory B

    2010-05-01

    Protecting the climate is not costly but profitable (even if avoided climate change is worth zero), mainly because saving fuel costs less than buying fuel. The two biggest opportunities, both sufficiently fast, are oil and electricity. The US, for example, can eliminate its oil use by the 2040s at an average cost of $15 per barrel ($2000), half by redoubled efficiency and half by alternative supplies, and can save three-fourths of its electricity more cheaply than operating a thermal power station. Integrative design permits this by making big energy savings cheaper than small ones, turning traditionally assumed diminishing returns into empirically observed expanding returns. Such efficiency choices accelerate climate-safe, inexhaustible, and resilient energy supply-notably the "micropower" now delivering about a sixth of the world's electricity and 90% of its new electricity. These cheap, fast, market-financeable, globally applicable options offer the most effective, yet most underestimated and overlooked, solutions for climate, proliferation, and poverty.

  19. Seasonal issues can chill powerplant profits

    SciTech Connect

    Swanekamp, R.

    1996-07-01

    Profitable operation requires minimizing the seasonal constraints imposed by weather. This article describes how forward-thinking operators review their plans for winterization and hot-weather operation--before the thermometer darts toward either extreme. new cooling towers (CTs) are no longer oversized, leaving little room for fouling that can shoot up in hot weather. Also, powerplants are no longer being designed with surplus heat exchangers and redundant pumps--features that can help a plant get through extreme temperatures. And at a growing list of plants, the CTs are eliminated altogether, in favor of air-cooled (AC) condensers--which can have their own trouble holding condenser vacuum when the outdoor thermometer skyrockets; and, like their CT cousins, can suffer serious failures if improperly operated in winter`s freeze. Although design margins are being stretched thin, seasoned operations and maintenance (O and M) teams can minimize the constraints imposed by mother nature.

  20. How profitable is a medical career?

    PubMed

    Noether, M

    1988-01-01

    To assess correctly the economic profitability of any career, it is insufficient to focus only on the income earned in practicing that career. Rather, one must also account for any costs of training and for the income that is fore-gone by not pursuing the next best alternative career; in other words, earnings must be compared to their opportunity cost. When this type of analysis is applied to a medical career, it is evident that the return to physician training has declined substantially over the last 10 years. This paper discusses the methodology for correctly computing the return to a career in medicine and suggests some reasons why that return has fallen in recent years.

  1. There's no profiting from a joint venture misadventure.

    PubMed

    Herschman, Gary W

    2004-10-01

    In St. David's vs. IRS, a not-for-profit health system effectively challenged the IRS's determination that the system should be disqualified from tax exemption because it had entered a 50/50 joint venture with a for-profit system. The court decisions in St. David's, coupled with a recent IRS ruling, Revenue Ruling 2004-51, provide insight into how a not-for-profit hospital can structure such a joint venture to avoid jeopardizing its tax-exempt status.

  2. Government Contracting: Using Cost of Capital to Assess Profitability

    DTIC Science & Technology

    1991-08-01

    compared the profitability of gov- Comparison ernment contractors with that of commercial durable goods manufac- turers. If properly constructed...current method of assessing contractors’ profitability levels, and identify other methods that might better establish appropriate levels. The National...contractors’ profitability . The recommendations in this report are intended to provide the basis for the development of such a method. We plan to

  3. Profit Regulation of Defense and Prizes for Innovation

    DTIC Science & Technology

    1992-01-01

    AD-A253 965 Profit Regulation of Defense Contractors and Prizes for Innovation William P. Rogerson ,TIC ELECTE S AUG 191992 AD Ubi doewment bas bn...0004. ULbrary of Congress Cataloging in Publication Data Rogerson, William P. (William Paul), 1955- Profit regulation of defense contractors and prizes...Published 1992 by RAND 1700 Main Street, P.O. Box 2138, Santa Monica, CA 90407-2138 R-3635-PA&E Profit Regulation of Defense Contractors and Prizes for

  4. How to sell services more profitably.

    PubMed

    Reinartz, Werner; Ulaga, Wolfgang

    2008-05-01

    When products become commodities, manufacturing companies may seek to differentiate themselves with value-added services--a potentially profitable strategy. Unfortunately, companies often stumble in the effort. Reinartz and Ulaga conducted in-depth studies of 18 leading companies in a broad variety of product markets to learn what distinguished the successes from the rest. They discovered four steps to developing a profitable services capability. RECOGNIZE THAT YOU ALREADY HAVE A SERVICE COMPANY: You can identify and charge for simple services--as Merck did when it stopped quietly absorbing shipping costs. Switching services from free to fee clarifies their value for managers as well as for customers. INDUSTRIALIZE THE BACK OFFICE: To prevent delivery costs from eating up service-offering margins, build flexible service platforms, closely monitor process costs, and exploit new technologies that enable process innovations. The Swedish bearings manufacturer SKF provided off-site access to an online monitoring tool that could warn of potential failure in customers' machines. CREATE A SERVICE-SAVVY SALES FORCE: Services require longer sales cycles and, often, decisions from high up in a customer's hierarchy; what's more, product salespeople may be inimical to change. Schneider-Electric did a major overhaul of its sales organization and trained its people to switch from cost-plus pricing to value-based pricing. FOCUS ON CUSTOMERS' PROCESSES AND THE OPPORTUNITIES THEY AFFORD FOR NEW SERVICE OFFERINGS: You may need to acquire new capabilities to take advantage of those opportunities: The industrial coatings specialist PPG had to learn how painting robots function after it offered to take over Fiat's Torino paint shop. Services can both lock in customers and help acquire new accounts. They should be developed with care and attention.

  5. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope. This section... function of the size of the deemed sale tax consequences. Thus, these determinations may require trial and... purchased T1 stock is $44,455.00 ($35,564.00/0.8). (h) Deemed sale of target affiliate stock—(1) Scope. This...

  6. 26 CFR 1.338-4 - Aggregate deemed sale price; various aspects of taxation of the deemed asset sale.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... § 1.338-4 Aggregate deemed sale price; various aspects of taxation of the deemed asset sale. (a) Scope... function of the size of the deemed sale tax consequences. Thus, these determinations may require trial and... purchased T1 stock is $44,455.00 ($35,564.00/0.8). (h) Deemed sale of target affiliate stock—(1) Scope. This...

  7. 15 CFR 400.16 - Exemption from state and local ad valorem taxation of tangible personal property.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 15 Commerce and Foreign Trade 2 2014-01-01 2014-01-01 false Exemption from state and local ad valorem taxation of tangible personal property. 400.16 Section 400.16 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) FOREIGN-TRADE ZONES BOARD, DEPARTMENT...

  8. Meteorological and hydrological extremes derived from taxation records: case study for south-western Moravia (Czech Republic)

    NASA Astrophysics Data System (ADS)

    Chromá, Kateřina; Brázdil, Rudolf; Valášek, Hubert; Zahradníček, Pavel

    2013-04-01

    Meteorological and hydrological extremes (MHEs) cause great material damage or even loss of human lives in the present time, similarly as it was in the past. In the Czech Lands (recently the Czech Republic), systematic meteorological and hydrological observations started generally in the latter half of the 19th century. Therefore, in order to create long-term series of such extremes, it is necessary to search for other sources of information. Different types of documentary evidence are used in historical climatology and hydrology to find such information. Some of them are related to records connected with taxation system. The taxation system in Moravia allowed farmers to request tax relief if their crops have been damaged by MHEs. The corresponding documents contain information about the type of extreme event and the date of its occurrence; often also impacts on crops or land may be derived. The nature of events leading to damage include particularly hailstorms, torrential rain, flash floods, floods (in regions along larger rivers), less frequently windstorms, late frosts and in some cases also information about droughts or extreme snow depths. However, the results obtained are influenced by uncertainties related to taxation records - their temporal and spatial incompleteness, limitation of the MHEs occurrence in the period of main agricultural work (May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about MHEs was of secondary importance). All these aspects related to the study of MHEs from taxation records are demonstrated for five estates (Bítov, Budkov, Jemnice with Staré Hobzí, Nové Syrovice and Uherčice) in the south-western part of Moravia for the 18th-19th centuries. The analysis shows importance of taxation records for the study of past MHEs as well as great potential for their use.

  9. 26 CFR 18.1371-1 - Election to treat distributions as dividends during certain post-termination transition periods.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... section 1371(e) (as amended by section 721(o) of the Act) to treat all distributions of money made during... corporation's earnings and profits (after earnings and profits have been eliminated, the distributions...

  10. 26 CFR 18.1371-1 - Election to treat distributions as dividends during certain post-termination transition periods.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section 1371(e) (as amended by section 721(o) of the Act) to treat all distributions of money made during... corporation's earnings and profits (after earnings and profits have been eliminated, the distributions...

  11. Fractality of profit landscapes and validation of time series models for stock prices

    NASA Astrophysics Data System (ADS)

    Yi, Il Gu; Oh, Gabjin; Kim, Beom Jun

    2013-08-01

    We apply a simple trading strategy for various time series of real and artificial stock prices to understand the origin of fractality observed in the resulting profit landscapes. The strategy contains only two parameters p and q, and the sell (buy) decision is made when the log return is larger (smaller) than p (-q). We discretize the unit square (p,q) ∈ [0,1] × [0,1] into the N × N square grid and the profit Π(p,q) is calculated at the center of each cell. We confirm the previous finding that local maxima in profit landscapes are scattered in a fractal-like fashion: the number M of local maxima follows the power-law form M ˜ Na, but the scaling exponent a is found to differ for different time series. From comparisons of real and artificial stock prices, we find that the fat-tailed return distribution is closely related to the exponent a ≈ 1.6 observed for real stock markets. We suggest that the fractality of profit landscape characterized by a ≈ 1.6 can be a useful measure to validate time series model for stock prices.

  12. 48 CFR 1615.404-70 - Profit analysis factors.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Profit analysis factors... CONTRACTING BY NEGOTIATION Contract Pricing 1615.404-70 Profit analysis factors. (a) OPM contracting officers... FEHB Program contracts. The following factors, as defined in FAR 15.404-4(d), will be applied to...

  13. Dimensions of Corporate Ownership in For-Profit Higher Education

    ERIC Educational Resources Information Center

    Kinser, Kevin

    2007-01-01

    The recent growth of for-profit higher education has been marked by the rising importance of institutional ownership by publicly traded corporations. This paper looks at 13 publicly traded corporations that own degree-granting for-profit institutions of higher education in the United States, examining corporate growth strategies and their…

  14. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch...

  15. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch...

  16. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch...

  17. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch...

  18. Profitability of Cropping Systems Featuring Tillage and Compost

    USDA-ARS?s Scientific Manuscript database

    Productivity rather than profitability is often used to compare agronomic systems. Increasing energy prices will force producers to scrutinize machinery operation and input costs, which will shift emphasis to profitability. The objective of this study was to compare returns to land and management fo...

  19. For-Profit Higher Education: Growth, Innovation and Regulation

    ERIC Educational Resources Information Center

    Bennett, Daniel L.; Lucchesi, Adam R.; Vedder, Richard K.

    2010-01-01

    During the 2008-2009 academic year, there were nearly 1.8 million students enrolled at more than 2,800 for-profit institutions of higher learning in the United States. Students in for-profit colleges and universities accounted for over 9% of all students enrolled in postsecondary education. The numbers have continued to grow, and today (2010) the…

  20. 10 CFR 603.230 - Fee or profit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 10 Energy 4 2012-01-01 2012-01-01 false Fee or profit. 603.230 Section 603.230 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Appropriate Use of Technology Investment Agreements § 603.230 Fee or profit. The contracting officer may not use a TIA if...

  1. 10 CFR 603.230 - Fee or profit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 10 Energy 4 2013-01-01 2013-01-01 false Fee or profit. 603.230 Section 603.230 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Appropriate Use of Technology Investment Agreements § 603.230 Fee or profit. The contracting officer may not use a TIA if...

  2. 10 CFR 603.230 - Fee or profit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Fee or profit. 603.230 Section 603.230 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Appropriate Use of Technology Investment Agreements § 603.230 Fee or profit. The contracting officer may not use a TIA if...

  3. A More Detailed Understanding Of Factors Associated With Hospital Profitability.

    PubMed

    Bai, Ge; Anderson, Gerard F

    2016-05-01

    To identify the characteristics of the most profitable US hospitals, we examined the profitability of acute care hospitals in fiscal year 2013, measured as net income from patient care services per adjusted discharge. Based on Medicare Cost Reports and Final Rule Data, the median hospital lost $82 for each such discharge. Forty-five percent of hospitals were profitable, with 2.5 percent earning more than $2,475 per adjusted discharge. The ten most profitable hospitals, seven of which were nonprofit, each earned more than $163 million in total profits from patient care services. Hospitals with for-profit status, higher markups, system affiliation, or regional power, as well as those located in states with price regulation, tended to be more profitable than other hospitals. Hospitals that treated a higher proportion of Medicare patients, had higher expenditures per adjusted discharge, were located in counties with a high proportion of uninsured patients, or were located in states with a dominant insurer or greater health maintenance organization (HMO) penetration had lower profitability than hospitals that did not have these characteristics. These findings can inform policy reforms, while providing a baseline against which to measure the impact of any subsequent reforms.

  4. For-Profit School Management Corporations: Serving the Wrong Master.

    ERIC Educational Resources Information Center

    Conn, Kathleen

    2002-01-01

    Argues that state legislatures have ignored the inherent conflict between the corporate objective of shareholder profit maximization and the public's interest in children's education when for-profit corporations deliver services. In the absence of stricter legislative governance, the courts must recognize new causes of action that safeguard the…

  5. Uncompensated hospital care: charitable mission or profitable business decision?

    PubMed

    Banks, D A; Paterson, M; Wendel, J

    1997-01-01

    Provision of hospital uncompensated care is generally assumed to be adversely affected as increased healthcare competition decreases demand for compensated hospital services. Economic theory, however, suggests the question is more complex. Non-profit hospitals are assumed in this paper to maximize utility as a function of uncompensated care, subject to the constraint that revenues cover costs. For-profit hospitals, in contrast, are assumed to maximize profit while recognizing that failure to meet community expectations regarding provision of uncompensated care could negatively impact profits. Therefore, for-profit hospital supply of uncompensated care focuses on balancing the hospital's marginal costs and marginal benefits. These models predict that non-profit hospitals will respond to increased competition by reducing the supply of uncompensated care. In contrast, for-profit hospitals will increase the supply of uncompensated care when market demand decreases since the concurrent decrease in compensated care reduces the marginal cost of producing uncompensated care. The models also predict that for-profit hospitals will respond to changes in community expectations regarding the provision of uncompensated care.

  6. Thoughts on For-Profit Schools. Occasional Paper.

    ERIC Educational Resources Information Center

    Levin, Henry M.

    Although the theory of the market is well understood, little is known about how for-profit schools will operate in practice. This paper considers why for-profit schooling has developed during the current period and not before (e.g., entrepreneurs must compete against heavily subsidized public schools, which limits their ability to charge prices…

  7. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Profit and Loss Classification Section 7 Chart of Profit and Loss Accounts Objective classification of.... 75.9General ground property 70 70 70. 76Amortization expense, capital leases: 76.1Amortization... Dr, 53 Cr. nonoperating income and expense 81Interest on long-term debt and capital leases:...

  8. 45 CFR 74.81 - Prohibition against profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Prohibition against profit. 74.81 Section 74.81 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION UNIFORM ADMINISTRATIVE... Prohibition against profit. Except for awards under the Small Business Innovation Research (SBIR) and...

  9. Academic Libraries in For-Profit Schools of Higher Education

    ERIC Educational Resources Information Center

    Davis, Jinnie Y.; Adams, Mignon; Hardesty, Larry

    2011-01-01

    For-profit schools constitute the fastest-growing sector of higher education institutions in the United States. Yet accompanying the phenomenal growth of these proprietary colleges and universities has been considerable controversy over the role that the profit motive should play in higher education. The literature of higher education contains…

  10. Methods utilized in evaluating the profitability of commercial space processing

    NASA Technical Reports Server (NTRS)

    Bloom, H. L.; Schmitt, P. T.

    1976-01-01

    Profitability analysis is applied to commercial space processing on the basis of business concept definition and assessment and the relationship between ground and space functions. Throughput analysis is demonstrated by analysis of the space manufacturing of surface acoustic wave devices. The paper describes a financial analysis model for space processing and provides key profitability measures for space processed isoenzymes.

  11. For-profits. The right medicine for some markets?

    PubMed

    Lumsdon, K; Hagland, M

    1994-06-20

    The aggressive systems-building strategies the nation's large for-profit systems are pursuing are shaking up markets across the country. But while some have accused the for-profits of focusing on empire-building, the reality of their strategic implementations is surprisingly complex.

  12. Academic Libraries in For-Profit Schools of Higher Education

    ERIC Educational Resources Information Center

    Davis, Jinnie Y.; Adams, Mignon; Hardesty, Larry

    2011-01-01

    For-profit schools constitute the fastest-growing sector of higher education institutions in the United States. Yet accompanying the phenomenal growth of these proprietary colleges and universities has been considerable controversy over the role that the profit motive should play in higher education. The literature of higher education contains…

  13. 10 CFR 603.230 - Fee or profit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 4 2014-01-01 2014-01-01 false Fee or profit. 603.230 Section 603.230 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Appropriate Use of Technology Investment Agreements § 603.230 Fee or profit. The contracting officer may not use a TIA if any...

  14. For-Profit Institutions Need to Be Classified, Too

    ERIC Educational Resources Information Center

    Kinser, Kevin

    2007-01-01

    For-profit higher education is a large, complex system of institutions, and its explosive growth over the last decade has made it a prominent force in shaping higher-education policy and practice. The for-profit educational sector is composed of a diverse set of colleges, but most of the literature neatly ignores this. The author argues that…

  15. For-Profit Institutions Need to Be Classified, Too

    ERIC Educational Resources Information Center

    Kinser, Kevin

    2007-01-01

    For-profit higher education is a large, complex system of institutions, and its explosive growth over the last decade has made it a prominent force in shaping higher-education policy and practice. The for-profit educational sector is composed of a diverse set of colleges, but most of the literature neatly ignores this. The author argues that…

  16. Who Owns the Classroom? Profit, Pedagogy, Belonging, Power

    ERIC Educational Resources Information Center

    Wild, Carol

    2013-01-01

    Private ownership is a significant issue. In England the concept of a school existing for the benefit of the local community looks uncertain in the face of forced transfer to Academy status and partnerships with external private sponsors against the will of parents and teachers. Who profits from for-profit education and what impact does…

  17. Dimensions of Corporate Ownership in For-Profit Higher Education

    ERIC Educational Resources Information Center

    Kinser, Kevin

    2007-01-01

    The recent growth of for-profit higher education has been marked by the rising importance of institutional ownership by publicly traded corporations. This paper looks at 13 publicly traded corporations that own degree-granting for-profit institutions of higher education in the United States, examining corporate growth strategies and their…

  18. Commissioner v. Schleier: back to the drawing board on the taxation of employment dispute recoveries.

    PubMed

    Schieble, M T

    1995-11-01

    The Court's decision in Schleier leaves the taxation of recoveries arising out of employment disputes, as well as many other types of disputes, in a state of confusion. To be sure, employers and employees now know with certainty that recoveries under the ADEA are not excludable from income under Section 104(a)(2). Recoveries under other statutes, however, including the Fair Labor Standards Act and the 1991 version of Title VII of the Civil Rights Act of 1964, are altogether unclear after Schleier. In the absence of further guidance, employers should consider adopting a more conservative approach to employment dispute settlements by treating settlement payments as taxable income, subject to withholding and employment taxes.

  19. Energy conservation, energy efficiency and energy savings regulatory hypotheses - taxation, subsidies and underlying economics

    SciTech Connect

    Trumpy, T.

    1995-12-01

    More efficient use of energy resources can be promoted by various regulatory means, i.e., taxation, subsidies, and pricing. Various incentives can be provided by income and revenue tax breaks-deductible energy audit fees, energy saving investment credits, breaks for energy saving entrepreneurs, and energy savings accounts run through utility accounts. Value added and excise taxes can also be adjusted to reward energy saving investments and energy saving entrepreneurial activity. Incentives can be provided in the form of cash refunds, including trade-in-and-scrap programs and reimbursements or subsidies on audit costs and liability insurance. Pricing incentives include lower rates for less energy use, prepayment of deposit related to peak load use, electronically dispatched multiple tariffs, savings credits based on prior peak use, and subsidized {open_quotes}leasing{close_quotes} of more efficient appliances and lights. Credits, with an emphasis on pooling small loans, and 5-year energy savings contracts are also discussed.

  20. Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015.

    PubMed

    DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

    2016-10-01

    Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  1. The effect of taxation on tobacco consumption and public revenues in Lebanon.

    PubMed

    Salti, Nisreen; Chaaban, Jad; Nakkash, Rima; Alaouie, Hala

    2015-01-01

    Tobacco consumption rates in Lebanon are among the highest worldwide. The country ratified the Framework Convention on Tobacco Control in 2005. A law was passed in 2011 which regulates smoking in closed public spaces, bans advertising, and stipulates larger warnings. Despite international evidence confirming that increasing taxation on tobacco products lowers tobacco consumption, no such policy has yet been adopted: a cigarette pack costs on average US$1.50. To date no studies in Lebanon have addressed the welfare and public finance effects of increasing taxes on tobacco products. Using the 2005 national survey of household living conditions, we estimate an almost ideal demand system to generate price elasticities of demand for tobacco. Using estimated elasticities and a conservative scenario for expected smuggling, we simulate the consumption and tax revenue effects of a change in the price of tobacco under various tax schemes. Increasing taxes on all tobacco products so as to double the price of imported cigarettes would lower their consumption by 7% and consumption of domestically produced cigarettes by over 90%. Young adults (ages 15-30) are more sensitive: consumption would drop by 9% for imported cigarettes and by 100% for domestic cigarettes. Government revenues would increase by approximately 52%. The estimated elasticities indicate that an increase in taxes on all tobacco products would lead to a reduction in consumption and an increase in government revenue. Evidence from Lebanon on the effectiveness of increased taxation may help initiate national debate on the need to raise taxes. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  2. Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015

    PubMed Central

    DeLong, Hillary; Chriqui, Jamie; Leider, Julien; Chaloupka, Frank J

    2016-01-01

    Background Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to regulate tobacco sales on tribal lands given jurisdictional challenges. Methods State laws (statutes, regulations and case law), Attorney General opinions, and revenue notices and rulings effective as of 1 January 2015 for all 50 states and the District of Columbia were compiled using Boolean searches in Lexis-Nexis and Westlaw. Laws were limited to those addressing taxation compacts or tobacco sales involving tribal entities. Master Settlement Agreement laws and non-codified tribal codes/compacts were excluded. Results Twenty of the 34 states with tribal lands address tribal tobacco sales. Fourteen states address intergovernmental compacts: 11 are tobacco specific, and suggest or require specific provisions. Fifteen states address tribal tax stamps: 2 explicitly prohibit stamping tribally sold products, 9 stamp all products, and 4 stamp some. Prepayment of excise tax is required in 12 states: 6 on all products, 4 on products in excess of quota, and 2 on products sold by non-tribal retailers. 6 states use quotas to limit tax-free tobacco available to tribes. Conclusions Many states with a tribal presence have no formal strategies for non-members purchasing tobacco on tribal lands. Formalising policies and harmonising tax rates may assist states in collecting tax revenue from non-tribal consumers. PMID:27354677

  3. Environmental management systems: Plotting a profitable course

    SciTech Connect

    Coyne, K.

    1997-07-01

    A new top-down focus on proactive environmental management moves beyond compliance to consider the impact of environmental practices on a company`s profit picture. In short, its goal is to balance the four major factors of risk, cost, market forces and regulatory/environmental requirements. One hundred Fortune 500 companies have already established committees for the environment at the board level. Of 445 companies in a recent Price Waterhouse survey, 40% maintain boardroom oversight of environmental practices and 75% conduct environmental audits. In this move to integrate environmental and business issues, many companies are adopting systems-based environmental management. A systems approach sets priorities by considering the technical, environmental engineering, and scientific aspects of the company`s Environmental Health and Safety (EHS)concerns and the bottom-line business considerations. In this process, management focus shifts from a reactive, compliance-oriented model of operation to a proactive, forward-thinking mode that reaps a healthy return on the EHS investment.

  4. Germany sees profits collapse as doldrums persist

    SciTech Connect

    Chynoweth, E.

    1993-02-10

    Traditionally the strongman of Europe, Germany's chemical sector had a miserable time in 1992, as profits skidded 30%. Further declines in production and sales for the first half of 1993 are predicted by industry association VCI (Frankfurt). Output, usually spurred after the summer break, dropped drastically in the fourth quarter. Developments are alarming, says Wolfgang Hilger, president of the VCI and chairman of Hoechst (Frankfurt). Production in the 11 western states rose 1% in 1992, but chemical industry sales fell. In the second half of the year, the high value of the Germany mark - against the US dollar, sterling, lira, and peseta - compounded difficulties already experienced as a result of overcapacity and lower prices. Hilger says overall prices declined 2% last year. Meanwhile, costs for labor and environmental protection continued to increase. VCI figures show a decline in many sectors. In western Germany, organic base chemical production was down 4%, and, while organic chemical production rose 3%, prices were 8% lower, giving unsatisfactory results. Similarly, plastics production was up 0.5% at midyear, but weak prices hurt earnings.

  5. Profiting from competition: Financial tools for electric generation companies

    NASA Astrophysics Data System (ADS)

    Richter, Charles William, Jr.

    Regulations governing the operation of electric power systems in North America and many other areas of the world are undergoing major changes designed to promote competition. This process of change is often referred to as deregulation. Participants in deregulated electricity systems may find that their profits will greatly benefit from the implementation of successful bidding strategies. While the goal of the regulators may be to create rules which balance reliable power system operation with maximization of the total benefit to society, the goal of generation companies is to maximize their profit, i.e., return to their shareholders. The majority of the research described here is conducted from the point of view of generation companies (GENCOs) wishing to maximize their expected utility function, which is generally comprised of expected profit and risk. Strategies that help a GENCO to maximize its objective function must consider the impact of (and aid in making) operating decisions that may occur within a few seconds to multiple years. The work described here assumes an environment in which energy service companies (ESCOs) buy and GENCOs sell power via double auctions in regional commodity exchanges. Power is transported on wires owned by transmission companies (TRANSCOs) and distribution companies (DISTCOs). The proposed market framework allows participants to trade electrical energy contracts via the spot, futures, options, planning, and swap markets. An important method of studying these proposed markets and the behavior of participating agents is the field of experimental/computational economics. For much of the research reported here, the market simulator developed by Kumar and Sheble and similar simulators has been adapted to allow computerized agents to trade energy. Creating computerized agents that can react as rationally or irrationally as a human trader is a difficult problem for which we have turned to the field of artificial intelligence. Some of our

  6. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project.

    PubMed

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2014-03-01

    The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities exist for tax avoidance and brand

  7. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2013-01-01

    Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities

  8. Costs, commitment and locality: a comparison of for-profit and not-for-profit health plans.

    PubMed

    2004-01-01

    Following on the heels of the first national study demonstrating differences in the community benefits provided by not-for-profit and for-profit health maintenance organizations (HMOs) (Schlesinger, Mitchell, and Gray 2003), this study of the New York state market shows significant differences in premiums, administrative overhead and commitment to safety net coverage between nonprofit and for-profit health plans. This study shows that for-profit health plans do act differently than not-for-profit plans in terms of performance, efficiency, and contribution to safety net programs. Moreover, it suggests that not-for-profit health insurers operating in a predominantly for-profit market act in many ways like for-profits. The New York state insurance market provides an ideal study environment because one can compare a large number of policyholders and plans in both business models (for-profit and not-for-profit) that share an identical legislative and regulatory environment. New York has large populations being provided coverage under both models and no allowances had to be made for state-to-state political and/or legal differences. Specifically, this study shows that: The downstate insurance market is predominantly for-profit, while the upstate market is almost entirely not-for-profit. The recent conversion of Empire Blue Cross Blue Shield to a for-profit model moves the downstate market further into the for-profit column, while the upstate region remains not-for-profit. Insurers in the upstate not-for-profit market are more administratively efficient than insurers in the downstate region. Compared to the downstate region, insurers in upstate New York spent 1.5% less of their operating revenues on administrative expenses. The additional 1.5% of spending on administrative expenses downstate totals dollars 137,000,000. Upstate insurers spend significantly more of the revenues received on payments for medical care. Downstate insurers spent 80.4% of operating revenues on

  9. Meeting Needs and Making Profits: The Rise of For-Profit Degree-Granting Institutions. ECS Issue Paper.

    ERIC Educational Resources Information Center

    Kelly, Kathleen F.

    The nature, role, and impact of the rapidly growing for-profit degree-granting sector of higher education were studied using a variety of data sources, including field notes. For-profit degree-granting institutions have emerged as an integral and increasingly influential part of the system. Over the past decade, there has been a 78% increase in…

  10. Examining Not-for-Profit Higher Education Faculty Attitudes and Knowledge toward For-Profit Higher Education Institutions

    ERIC Educational Resources Information Center

    Karpel, Nichole

    2013-01-01

    Over the last decade, for-profit higher education has been the fastest growing segment within higher education. Despite the growth, little research exists about for-profit higher education institutions. The purpose of this exploratory, descriptive, quantitative study was to examine the attitudes and knowledge of higher education faculty toward…

  11. Restrictiveness and Race in Special Education Placements in For-Profit and Non-Profit Charter Schools in California

    ERIC Educational Resources Information Center

    Fierros, Edward Garcia; Blomberg, Neil A.

    2005-01-01

    Charter schools are seen as an attractive enrollment option to parents with special education students, yet there are concerns over the way special education is implemented in charter schools and the access they grant and provide to students with special needs. This study examines the condition of for-profit and non-profit charter schools in…

  12. Examining Not-for-Profit Higher Education Faculty Attitudes and Knowledge toward For-Profit Higher Education Institutions

    ERIC Educational Resources Information Center

    Karpel, Nichole

    2013-01-01

    Over the last decade, for-profit higher education has been the fastest growing segment within higher education. Despite the growth, little research exists about for-profit higher education institutions. The purpose of this exploratory, descriptive, quantitative study was to examine the attitudes and knowledge of higher education faculty toward…

  13. A comparative analysis of revenue and cost-management strategies of not-for-profit and for-profit hospitals.

    PubMed

    Shukla, R K; Pestian, J; Clement, J

    1997-01-01

    Not-for-profit (NFP) and for-profit (FP) hospitals were compared on several performance indicators including revenues, costs, productivity/efficiency, and profitability. The indicators were adjusted, where appropriate, for outpatient activity and a case-mix index for all patients. FP hospitals had higher profit margins as well as higher gross and net revenues per case-mix adjusted admission. On the other hand, NFP hospitals had lower total cost per case-mix adjusted admission even after subtracting taxes from FP hospital costs. There were no significant differences between the two groups on efficiency and productivity indicators--paid hours per case-mix adjusted admissions, occupancy levels, and case-mix adjusted ALOS. The higher profits of FP hospitals were attributed to revenue management rather than cost and efficiency management.

  14. Profiles of For-Profit Education Management Companies: Sixth Annual Report. 2003-2004.

    ERIC Educational Resources Information Center

    Molnar, Alex; Wilson, Glen; Allen, Daniel

    2004-01-01

    The for-profit management of public schools by for-profit corporations continues to be a controversial innovation. Proponents argue for-profit schools will result in educational improvement by harnessing the profit seeking motive of the marketplace. Competition, they maintain, forces companies to earn their profits by reducing administrative…

  15. The changing effects of competition on non-profit and for-profit hospital pricing behavior.

    PubMed

    Keeler, E B; Melnick, G; Zwanziger, J

    1999-01-01

    Has the nature of hospital competition changed from a medical arms race in which hospitals compete for patients by offering their doctors high quality services to a price war for the patients of payors? This paper uses time-series cross-sectional methods on California hospital discharge data from 1986-1994 to show the association of hospital prices with measures of market concentration changed steadily over this period, with prices now higher in less competitive areas, even for non-profit hospitals. Regression results are used to simulate the price impact of hypothetical hospital mergers.

  16. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... distributions made during the taxable year consist only of money and exceed the earnings and profits of such... corporation is made out of earnings and profits to the extent thereof and from the most recently accumulated earnings and profits. In determining the source of a distribution, consideration should be given first,...

  17. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... distributions made during the taxable year consist only of money and exceed the earnings and profits of such... corporation is made out of earnings and profits to the extent thereof and from the most recently accumulated earnings and profits. In determining the source of a distribution, consideration should be given first,...

  18. [Profitability analysis of clinical risk management].

    PubMed

    Banduhn, C; Schlüchtermann, J

    2013-05-01

    Medical treatment entails many risks. Increasingly, the negative impact of these risks on patients' health is revealed and corresponding cases are reported to hospital insurances. A systematic clinical risk management can reduce risks. This analysis is designed to demonstrate the financial profitability of implementing a clinical risk management. The decision analysis of a clinical risk management includes information from published articles and studies, publicly available data from the Federal Statistical Office and expert interviews and was conducted in 2 scenarios. The 2 scenarios result from a maximum and minimum value of preventable adverse events reported in Germany. The planning horizon was a 1-year ­period. The analysis was performed from a hospital's perspective. Subsequently, a threshold-analysis of the reduction of preventable adverse events as an effect of clinical risk management was executed. Furthermore, a static capital budgeting over a 5-year period was added, complemented by a risk analysis. Regarding the given assumptions, the implementation of clinical risk management would save about 53 000 € or 175 000 €, respectively, for an average hospital within the first year. Only if the reduction of preventable adverse events is as low as 5.6 or 2.8%, respectively, will the implementation of clinical risk management produce losses. According to a comprehensive risk simulation this happens in less than one out of 1 million cases. The investment in a clinical risk management, based on a 5-year period and an interest rate of 5%, has an annually pay off of 81 000 € or 211 000 €, respectively. The implementation of clinical risk management in a hospital pays off within the first year. In the subsequent years the surplus is even higher due to the elimination of implementation costs. © Georg Thieme Verlag KG Stuttgart · New York.

  19. Profits for nonprofits: find a corporate partner.

    PubMed

    Andreasen, A R

    1996-01-01

    Here's a familiar story. A nonprofit organization joins forces with a corporation in a caused-related marketing campaign. It seems like a win-win deal, but the nonprofit--and the media--find out several weeks into the campaign that the corporation's business practices are antithetical to the nonprofit's mission. The nonprofit's credibility is severely damaged. Is the moral of the story that nonprofits should steer clear of alliances with for-profit organizations? Not at all, Alan Andreasen says. Nonprofit managers can help their organizations avoid many of the risks and reap the rewards of cause-related marketing alliances by thinking of themselves not as charities but as partners in the marketing effort. More than ever, nonprofits need what many companies can offer: crucial new sources of revenue. But nonprofits offer corporate partners a great deal in return: the opportunity to enhance their image--and increase the bottom line--by supporting a worthy cause. Consider the fruitful partnership between American Express and Share Our Strength, a hunger-relief organization. Through the Charge Against Hunger program, now in its fourth year, American Express has helped contribute more than +16 million to SOS. In return, American Express has seen an increase in transactions with the card and in the number of merchants carrying the card. How can nonprofit managers build a successful partnership? They can assess their organization to see how it can add value to a corporate partner. They can identify those companies that stand to gain the most from a cause-related marketing alliance. And they can take an active role in shaping the partnership and monitoring its progress.

  20. [Knowledge about breastfeeding profits among primiparas].

    PubMed

    Bączyk, Grażyna; Klejewski, Andrzej; Cichocka, Ewelina

    2014-01-01

    Breastfeeding is the only way to nourish newborns and toddlers and it enables them to have an optimal health condition and growth. Both a child and a mother draw a lot of profits from breastfeeding. Woman's milk is perfectly balanced as far as quantity and quality is concerned. It has specific generic nourishment that ensures optimal psychological emotional and physical development of a child. Breastfeeding also protects infants from immunological problems and infections. Having the skills and knowledge about breastfeeding is the main factor that enables a smooth process of lactation. All the medical staff and midwives especially are obliged to promote breastfeeding and they should provide information as well as emotional and technical support for mums through the whole period of lactation. The aim of this thesis was to examine the level of knowledge about breastfeeding among first-time mothers. An anonymous survey was used as an analytic tool. The survey was specifically created for this research and it contained 30 questions. Majority of responders (98%) declared a will for breastfeeding. Also majority of women (94%) knew that their milk contains all the needed ingredients for proper development of their young. According to the pregnant women in labor (98%) breastfeeding is a key element in establishing an emotional connection with the child. Most of the responders knew the influence of breastfeeding on child's health. Minority of the questioned women (14%) attended birthing courses. The responders were equipped in knowledge on various levels. It proves the necessity of systematic and planned education for women. The system of lactation counseling should be an integral part of post-labor care in obstetrician clinics.