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Sample records for distribute profit taxation

  1. 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...

  2. 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.

  3. 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

  4. 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.

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1...

  10. 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....

  11. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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....

  12. 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....

  13. 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....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... distribution from a designated Roth account) would be excluded from gross income if it were not rolled over, if... special rule in § 1.401(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...

  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 1.902-4 - 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...

  17. 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.

  18. 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.

  19. 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...

  20. 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...

  1. 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...

  2. 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....

  3. 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....

  4. 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....

  5. 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)

  6. 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

  7. 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...

  8. 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...

  9. 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

  10. 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.

  11. 48 CFR 1515.404-471 - EPA structured approach for developing profit or fee objectives.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... contracting officer to standard measurement bases representative of the prescribed profit factors cited in FAR... (FCCM) shall not be included as part of the cost base for computation of profit or fee. The profit or... office; and (D) Which are exempt from Federal income taxation under Section 51 of the Internal...

  12. 48 CFR 1515.404-471 - EPA structured approach for developing profit or fee objectives.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... contracting officer to standard measurement bases representative of the prescribed profit factors cited in FAR... (FCCM) shall not be included as part of the cost base for computation of profit or fee. The profit or... office; and (D) Which are exempt from Federal income taxation under Section 51 of the Internal...

  13. Profitability Implications of Sustainable Contracting

    DTIC Science & Technology

    2006-08-01

    PROFITABILITY IFUCATIONS OF SUSTAINABLE CONTRACTING BY Dude L Underwood LT, CEC, USN DISTRIBUTION STATEMEMT A Approved for Public Release...Lafayette, Indiana 47907-2051 PROFITABILITY IMPLICATIONS OF SUSTAINABLE CONTRACTING An Independent Research Study Submitted to the Faculty of Purdue...27 iv 4.2. Business Ratio Com parison ................................................................. 27 4.3. Net Profit M argin Com parison

  14. 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...

  15. 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.

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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....

  2. 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...

  3. 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...

  4. 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...

  5. 31 CFR 309.4 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Taxation. 309.4 Section 309.4 Money... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... taxes, whether Federal or State, but shall be exempt from all taxation now or hereafter imposed on...

  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. 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),...

  8. 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…

  9. 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.

  10. 31 CFR 352.10 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS BONDS, SERIES HH § 352.10 Taxation. The interest paid on Series HH bonds is subject to all taxes imposed under the Internal...

  11. 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)...

  12. 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…

  13. 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…

  14. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  15. 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…

  16. 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....

  17. 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.

  18. 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

  19. 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...

  20. 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.

  1. 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

  2. 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…

  3. 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 and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT... Code of 1986, as amended. The bonds are subject to estate, inheritance, gift, or other excise...

  4. 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.

  5. 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.

  6. 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...

  7. 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...

  8. 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…

  9. 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…

  10. 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)...

  11. 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...

  12. 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.

  13. 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.

  14. 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

  15. 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

  16. 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

  17. 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…

  18. 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…

  19. 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…

  20. 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.

  1. 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

  2. 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.

  3. 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.

  4. 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.

  5. 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...

  6. 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...

  7. 26 CFR 1.61-22 - Taxation of split-dollar life insurance arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 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...

  8. 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...

  9. 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)....

  10. 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)...

  11. 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.

  12. 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.

  13. 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.

  14. 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.…

  15. 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…

  16. 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.

  17. 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.

  18. 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.

  19. 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,…

  20. 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.

  1. 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)].

  2. 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

  3. 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.

  4. 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

  5. 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... Year 2013. Section 804, Department of Defense Policy on Contractor Profits, included a requirement for... that are necessary to ensure an appropriate link between contractor profit and contractor...

  6. 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.

  7. 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 §...

  8. 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.

  9. 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.

  10. 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.

  11. 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

  12. 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.

  13. 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

  14. 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

  15. 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…

  16. 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...

  17. 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,...

  18. 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,...

  19. 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,...

  20. 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,...

  1. 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...

  2. 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...

  3. 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...

  4. 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)

  5. 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,...

  6. 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...

  7. 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....

  8. 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....

  9. 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…

  10. 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)...

  11. 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...) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In...

  12. 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)...

  13. 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)...

  14. 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...) 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)...

  15. 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...

  16. 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…

  17. 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.

  18. 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

  19. 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…

  20. 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…

  1. 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…

  2. 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…

  3. 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.

  4. 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.

  5. 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.

  6. 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

  7. A Uniform Profit Policy for Government Acquisition

    DTIC Science & Technology

    1978-12-01

    primary government acquisition goal of least overall cost to the government; and (2) the target profit rates should be derived from commercial rates and...mated capital employed and estimated cost is recommended; the target profit rates should be derived from commercial rates and updated annually to...incorporate recent commercial ex- perience. The cost based profit formula for service contracts reflects a commercial equivalent rate of earnings

  8. 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...

  9. 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…

  10. 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…

  11. 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.

  12. 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…

  13. 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...

  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. 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…

  16. 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)

  17. 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.

  18. 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

  19. 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...

  20. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of...

  1. "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…

  2. 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.

  3. 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.

  4. [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

  5. 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

  6. 40 CFR 35.936-4 - Profits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ASSISTANCE Grants for Construction of Treatment Works-Clean Water Act § 35.936-4 Profits. Only fair and... included in a formally advertised, competitively bid, fixed price construction contract awarded under §...

  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. 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.

  9. 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.

  10. 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

  11. 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

  12. 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...

  13. 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... of nonqualified stock options. (a) In general. If there is granted to an employee or...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 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. 26 CFR 1.83-7 - Taxation of nonqualified stock options.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 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...

  16. 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 §...

  17. 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 §...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Former citizens who renounced citizenship to avoid taxation. 40.105 Section 40.105 Foreign Relations DEPARTMENT OF STATE VISAS REGULATIONS PERTAINING TO BOTH NONIMMIGRANTS AND IMMIGRANTS UNDER THE IMMIGRATION AND NATIONALITY ACT, AS...

  19. 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...

  20. 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…

  1. 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.

  2. 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…

  3. 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 TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.83-7...

  4. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1...

  5. 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…

  6. 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…

  7. 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…

  8. 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.

  9. 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...

  10. 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.

  11. 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.

  12. 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…

  13. 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…

  14. 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…

  15. 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.

  16. 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…

  17. 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.

  18. 26 CFR 1.482-5 - Comparable profits method.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...,500 J 3.0 15,000 I 4.4 22,000 H 6.9 34,500 G 7.4 37,000 (iv) Based on these results, the median of the... established using comparable operating profits derived from a single profit level indicator. (4) Profit level...) Other profit level indicators. Other profit level indicators not described in this paragraph (b)(4)...

  19. 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)....

  20. 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…

  1. 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...

  2. 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...

  3. 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...

  4. 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.

  5. 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

  6. 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…

  7. Sugarcane cultural practices to increase profits

    Technology Transfer Automated Retrieval System (TEKTRAN)

    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,...

  8. 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…

  9. 14 CFR 271.6 - Profit element.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Profit element. 271.6 Section 271.6 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS GUIDELINES FOR SUBSIDIZING AIR CARRIERS PROVIDING ESSENTIAL AIR TRANSPORTATION § 271.6...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  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 315.404-4 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... section. The Contracting Officer's analysis of these factors shall be based on available information, such... the profit analysis factors in FAR 15.404-4(d) in lieu of the structured approach in the following... operations or maintenance of Government facilities. (D) Construction contracts. (E) Contracts...

  16. 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,...

  17. 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,...

  18. 48 CFR 49.202 - Profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ....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...

  19. 48 CFR 49.202 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ....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...

  20. 48 CFR 49.202 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....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...

  1. 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...

  2. 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...

  3. 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 HEALTH BENEFITS ACQUISITION REGULATION CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY...

  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. 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,…

  6. 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%.

  7. 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.

  8. 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.

  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. 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.

  11. 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.

  12. 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

  13. 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.

  14. 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.

  15. 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.

  16. 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

  17. Excessive Profits of German Defense Contractors

    DTIC Science & Technology

    2014-09-01

    largest German supplier for the European Ariane 5 rocket that is frequently used to carry cargo to an orbit around the earth. For the German armed...0704-0188) Washington, DC 20503. 1. AGENCY USE ONLY (Leave blank) 2. REPORT DATE September 2014 3. REPORT TYPE AND DATES COVERED Master’s...countries emphasize competition among defense contractors, but the perspectives on and uses of profit and fees differ for cost-based contracts. In the

  18. 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.

  19. 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

  20. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... profits to reflect S's earnings and profits for the period that S is a member of the consolidated group...-tier members and consolidating the group's earnings and profits in the common parent. References in... is not absorbed in Year 1, and is included in the group's consolidated net operating loss...

  1. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 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 Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax...

  2. 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

  3. 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...

  4. 26 CFR 1.482-5 - Comparable profits method.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... indicators are ratios that measure relationships between profits and costs incurred or resources employed. A.... Financial ratios measure relationships between profit and costs or sales revenue. Since functional differences generally have a greater effect on the relationship between profit and costs or sales revenue...

  5. 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.…

  6. 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,...

  7. 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,…

  8. 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…

  9. 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...

  10. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 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 Nonresident Aliens and Foreign Corporations § 1.871-8 Taxation of nonresident...

  11. 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...

  12. 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...

  13. 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

  14. 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

  15. 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.

  16. 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.

  17. 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...

  18. 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.

  19. 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.

  20. 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

  1. 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.

  2. 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

  3. 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.

  4. 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;…

  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. 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…

  7. 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…

  8. 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…

  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. 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.

  11. 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.

  12. 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…

  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. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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

  2. Efficiency in the Market Share and Profitability Relationship.

    DTIC Science & Technology

    1985-12-01

    EFFICIENCY IN THE MARKET SHARE AND PROFITABILITY RELATIONSHIP THESIS Allan Scott Hagin Captain, USAF AFIT/GOR/OS/85D-8 LUJ* I Approved for public...determines whether market share serves as an efficiency or price raising measure in its positive relation with profitability for manufacturing firms in the...the Census Bureau, respectively, allow precise market shares to be defined for use in a market share- profitability study. Statistical tz% estimation

  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. 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.

  5. 26 CFR 1.897-1 - Taxation of foreign investment in United States real property interests, definition of terms.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... real property interests, definition of terms. 1.897-1 Section 1.897-1 Internal Revenue INTERNAL REVENUE... Provisions § 1.897-1 Taxation of foreign investment in United States real property interests, definition of.... Section 1.897-2 provides rules regarding the definition of, and consequences of, U.S. real...

  6. 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...

  7. 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.

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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…

  13. 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.

  14. 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.

  15. 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...

  16. 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…

  17. Profitability of Cropping Systems Featuring Tillage and Compost

    Technology Transfer Automated Retrieval System (TEKTRAN)

    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...

  18. 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…

  19. 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...

  20. 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...

  1. 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...

  2. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Industrial and commercial profits. 509.105...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.105 Industrial and commercial profits... contracting States shall not be taxable by the other contracting State upon its industrial and...

  3. 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...

  4. 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...

  5. 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…

  6. 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:...

  7. 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…

  8. 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.

  9. 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.

  10. 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

  11. 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.

  12. 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.

  13. 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…

  14. 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

  15. 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…

  16. 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

  17. 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.

  18. 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.

  19. 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…

  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.

  1. Profiteering on the Iran-Iraq war

    SciTech Connect

    Brzoska, M.

    1987-06-01

    The military gear delivered from the US in the Iran-contra affair represents only a minor portion of arms sales to the combatants in the Iraq-Iran war. That war has now lasted more than six years and has deeply influenced the international arms market. Occurring during a period when other demand for arms has been relatively low, the war has nourished new suppliers and has revived both the legal and illegal private arms market. The erratic behavior of the USSR and the US, until recently by far the most important arms suppliers to the Third World, has pushed Iran and Iraq toward more commercially oriented sources, including many in the Third World. Both countries have had ample supplies of weapons during the war, and these weapons have served their purpose. Mainly because of its duration, the war already ranks third among post-World War II wars - after the Vietnam war and the Biafra war - in battlefield victims, with 300,000-500,000 casualties. The economic cost has risen to nearly $500 billion in weapons, destruction, and lost income. While it is hard to see anything but losers on the battlefield, the arms traffickers are profiting. Total Iranian arms imports since August 1980 have been higher than $10 billion, while Iraq has imported more than $30 billion worth. It is difficult to know whether making arms more difficult to obtain would have stopped the war, but judging from other recent wars, such as those between India and Pakistan, between Uganda and Tanzania, and in the Middle East, it seems likely that hostilities could have been stopped long ago. 12 references.

  2. 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.

  3. Protein production: planet, profit, plus people?

    PubMed

    Aiking, Harry

    2014-07-01

    Food sustainability and food security are increasingly in the spotlight and increasingly intertwined. According to some projections we will need to nearly double food production in the next 4 decades. This article argues that protein production and consumption are pivotal to sustainability, because anthropogenic contributions to the nitrogen cycle are 100-200% compared with a contribution of 1-2% to the carbon cycle by mineral fuel combustion, with biodiversity as the main casualty. Because 1 kg animal protein requires ∼ 6 kg plant protein, its large-scale production by means of factory farming is a major driver of biodiversity loss, climate change, and freshwater depletion. Furthermore, intensive livestock production is associated with antibiotics resistance and increasing incidence of emerging diseases. Therefore, a "reversed" diet transition back to less animal protein could make a difference. Some European countries, such as the United Kingdom, Sweden, and The Netherlands, have published integrated policy reports addressing food security, sustainability, and health combined. The food industry is focusing on food safety and increasingly on sustainability. An important issue is consumer communication, because consumer "framing" is radically different from that of governmental and industrial policy makers. There is no "one size fits all." A huge range of differences exists between countries and between distinct groups of consumers within countries; getting consumers to change their diets in a more sustainable direction is likely to require much more than gentle nudging. National governments and the United Nations should assume their responsibilities and initiate a global strategy integrating sustainability, food security, nutrition, and equity. To date, the profit pillar of sustainability has taken precedence over planet and people. It is time to redress the balance.

  4. 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,...

  5. 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,...

  6. An Economic Framework for Analyzing DoD Profit Policy

    DTIC Science & Technology

    1992-01-01

    It is also the profits that would be forgone by switching the engineer from commercial business to government business. That is, the firm would be...AD-A253 964TC S1 ELECTE An Economic Framework for Analyzing DoD Profit Policy William P. Rogerson Th- ’-’... . i ii d..m. mere has boon wproed m...Congess Catalging in PubUleaton Data Rogerson, Wiam P. (WOm Pal 195 5- An ecoomic framework for analyzing Do) profit policy / Wllimn P. p. cm. hared f1w

  7. The business of for-profit case management.

    PubMed

    Cress, C

    1992-01-01

    The growing number of older Americans is creating a major market for home care and case management services. Large corporations are entering the field to cash in on the beckoning profits. Individuals who are moving from not-for-profit case management agencies to start their own for-profit businesses bring solid values and much needed experience. However, they must learn to respect their knowledge for its financial worth and to apply solid business skills if they are to succeed against the large diversified corporations entering the field.

  8. Effect of network topology on the evolutionary ultimatum game based on the net-profit decision

    NASA Astrophysics Data System (ADS)

    Ye, Shun-Qiang; Wang, Lu; Jones, Michael C.; Ye, Ye; Wang, Meng; Xie, Neng-Gang

    2016-04-01

    The ubiquity of altruist behavior amongst humans has long been a significant puzzle in the social sciences. Ultimatum game has proved to be a useful tool for explaining altruistic behavior among selfish individuals. In an ultimatum game where alternating roles exist, we suppose that players make their decisions based on the net profit of their own. In this paper, we specify a player's strategy with two parameters: offer level α ∈ [ 0,1) and net profit acceptance level β ∈ [ - 1,1). By Monte Carlo simulation, we analyze separately the effect of the size of the neighborhood, the small-world property and the heterogeneity of the degree distributions of the networks. Results show that compared with results observed for homogeneous networks, heterogeneous networks lead to more rational outcomes. Moreover, network structure has no effect on the evolution of kindness level, so moderate kindness is adaptable to any social groups and organizations.

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

    PubMed

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

    1991-01-01

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

  10. Taxation records as a source of information for the study of historical floods in Southern Moravia, Czech Republic

    NASA Astrophysics Data System (ADS)

    Brázdil, Rudolf; Valášek, Hubert; Chromá, Kateřina; Dolák, Lukáš; Řezníčková, Ladislava; Dobrovolný, Petr

    2014-05-01

    The taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrometeorological extremes. Firstly, the owners of land or individual farmers sent basic information about what had taken place, together with a detailed description of the damage, to the state executive (regional offices). After this, commissioners appointed by the regional administrator were obliged to inspect the places affected personally (in situ) and make records. Finally, the state executive made its decision as to whether to allow or reject the tax relief requested. The whole process was reflected in various surviving archival documents which contain information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. Taxation documents of 201 estates in Southern Moravia, Czech Republic, prevailingly located in Moravian Land Archives in Brno, were studied to find information about hydrometeorological extremes. Such information is included for 84 of them. These data covering mainly the 18th-19th centuries were used for the study of historical floods (flash floods) complemented by other documentary sources and systematic hydrological observations (water stages, discharges) in the instrumental period (from the 1880s). Obtained flood data are analysed with respect to their temporal (frequency, seasonality) and spatial changes. Finally, uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance) are discussed with respect to results obtained. Taxation records constitute an important source of data for the study of historical floods with a great potential to be used in many European countries.

  11. Taxation records as a source of information for the study of 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.

    2014-07-01

    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 is 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 1821-1850 and 1921-1950, although this shifts to several other decades for individual rivers. Certain uncertainties are inseparable from flood data taxation records: their spatial and temporal incompleteness; the inevitable limitation to larger-scale damage and to the summer half-year; and the different characters of rivers, including land-use changes and channel modifications. Taxation data has great potential for extending our knowledge of past floods for the rest of the Czech Republic as well, not to mention other European countries in which records have survived.

  12. Efficiency and profit in the NYISO transmission congestion contract market

    SciTech Connect

    Hadsell, Lester; Shawky, Hany A.

    2009-11-15

    Evidence of speculator profit and TCC price less than congestion charges suggests that additional competition in the TCC auction should be encouraged as a way to increase efficiency and lower the price of this ''insurance'' for hedgers. (author)

  13. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 243.204-70-6 Allowable profit. When the final price of an unpriced change order is negotiated after a substantial...

  14. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... SYSTEM, DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT CONTRACT MODIFICATIONS Change Orders 243.204-70-6 Allowable profit. When the final price of an unpriced change order is negotiated after a substantial...

  15. 45 CFR 74.81 - Prohibition against profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Prohibition against profit. Except for awards under the Small Business Innovation Research (SBIR) and Small Business Technology Transfer Research (STTR) programs (15 U.S.C. 638), no HHS funds may be paid as...

  16. 45 CFR 74.81 - Prohibition against profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Prohibition against profit. Except for awards under the Small Business Innovation Research (SBIR) and Small Business Technology Transfer Research (STTR) programs (15 U.S.C. 638), no HHS funds may be paid as...

  17. The role of non-profits in the mammogram debate.

    PubMed

    Fernando, Jeyandini

    2011-03-01

    With immediate access to new information on breast cancer research, more and more people are turning to non-profits for guidance. With no template describing exactly how to find a cure for such a destructive disease, it is hard for the general public to understand all the twists and turns along the way. Non-profits play off their emotional connection to educate on the scientific side of cancer research. Women and those affected by the disease have come to rely on these organizations to find support, information, and, eventually, a cure. This perspective piece follows the non-profit world full circle to try to better understand the fondness masses have toward non-profit organizations.

  18. Grants Management Guidance for Non-Profit Organizations

    EPA Pesticide Factsheets

    This guidance is intended to provide non-profit grant recipients with information to ensure that their organizations remain in compliance with the Code of Federal Regulations (CFR), Office of Management (OMB) cost principles, and the terms and conditions.

  19. Grants Management Training for Non-Profit Applicants and Recipients

    EPA Pesticide Factsheets

    This web-based training is designed to help non-profit recipients of EPA grants and cooperative agreements (grants or grant agreements) manage their grants in a manner that assures EPA meets this vision.

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

    PubMed

    Krenek, Bryant H

    2006-01-01

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

  1. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...) Contractor performance. OPM will consider such elements as the accurate and timely processing of benefit... used in the weighted guidelines approach are set forth in the following table: Profit factor...

  2. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...) Contractor performance. OPM will consider such elements as the accurate and timely processing of benefit... used in the weighted guidelines approach are set forth in the following table: Profit factor...

  3. A Pragmatic Assizement of Defense Contractor Risk, Profitability, and Debt: 1976-1984.

    DTIC Science & Technology

    1987-06-01

    beLween defense contractor risk and profit levels as compared to commercially oriented firms’ risk and profit levels. Past studies that have attempted to...of the relationship between defense contractor risk and profit levels as compared to commercially oriented firms’ risk and profit levels. Past...with a reasonable profit level. The defense industry is usually compared to the commercially oriented industry as a basis in profit level studies. The

  4. 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... as set forth in paragraph (b) of this section; if (1) A person or business entity is convicted for... anticipated profits referred to in § 173.3(a) shall be: (1) In the case of a cost-plus-fixed-fee contract,...

  5. Petroleum profits in the fourth quarter of 1990

    SciTech Connect

    Not Available

    1991-02-12

    The information in this report concerning fourth-quarter income was obtained from companies' public releases, which are issued in advance of their required filings of Form 10Q or Form 10K with the Securities and Exchange Commission. Topics outlined include: overview of fourth quarter profits, crude oil prices and oil and gas earnings, refining margins and refining/marketing income, overall profitability, and quarterly financial data.

  6. Petroleum profits in the fourth quarter of 1990

    SciTech Connect

    Not Available

    1991-02-12

    The information in this report concerning fourth-quarter income was obtained from companies` public releases, which are issued in advance of their required filings of Form 10Q or Form 10K with the Securities and Exchange Commission. Topics outlined include: overview of fourth quarter profits, crude oil prices and oil and gas earnings, refining margins and refining/marketing income, overall profitability, and quarterly financial data.

  7. Profit, payment and pharmaceutical practices: perspectives from hospitals in Bangkok.

    PubMed

    Pitaknetinan, K; Tangcharoensathien, V; Supachutikul, A; Bennett, S; Mills, A

    1999-03-01

    Means by which to improve the quality of care offered in the private sector have received increasing interest. This paper considers the influences upon hospital physician prescribing practices. It presents data on drug management practices and prescribing patterns in a sample of private for-profit, private non-profit and public hospitals in Bangkok. Clear differences emerge in prescription patterns between the different groups of hospitals: public hospitals exhibit greater use of essential drugs and generic prescribing than either group of private hospital, and prescriptions at private for-profit hospitals tended to have more essential drugs and drugs prescribed by generic name than non-profit hospitals. Prescribing patterns in public hospitals are probably largely explained by national government policy on pharmaceutical procurement. In contrast, prescribing patterns in private for-profit hospitals appear heavily influenced by pressure upon management to contain costs, in circumstances where high drug costs cannot be passed on to purchasers. Hence hospital management have developed policies encouraging the use of generic drugs and essential drugs. These same financial pressures also explain some less desirable forms of behaviour in private for-profit hospitals such as prescribing courses of antibiotic treatment of extremely short duration. Possible measures which government may take to encourage appropriate prescribing within private hospitals are discussed.

  8. North Korean Crime-for-Profit Activities

    DTIC Science & Technology

    2007-02-16

    Fairclough , Wall Street Journal, January 27, 2006. 30 Ibid. Note that legal cigarette production and distribution in North Korea is done partly by a...resources, or political will, may facilitate or countenance the trade. 32 Fairclough , Gordon. Dispatch: Export boom: Tobacco companies trace fake

  9. 26 CFR 20.2039-4 - Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... regard to the election described in section 402(e)(4)(B). The distribution of an annuity contract is not...)/403(a) taxation election described in paragraph (c) of this section. For purposes of this section, an... filed (as determined under § 20.2039-3(d)), it is payable as a lump sum distribution at the election...

  10. Can pricing deter adolescents and young adults from starting to drink: An analysis of the effect of alcohol taxation on drinking initiation among Thai adolescents and young adults.

    PubMed

    Sornpaisarn, Bundit; Shield, Kevin D; Cohen, Joanna E; Schwartz, Robert; Rehm, Jürgen

    2015-12-01

    The objective of this study is to assess the relationship between alcohol taxation changes and drinking initiation among adolescents and young adults (collectively "youth") in Thailand (a middle-income country). Using a survey panel, this study undertook an age-period-cohort analysis using four large-scale national cross-sectional surveys of alcohol consumption performed in Thailand in 2001, 2004, 2007 and 2011 (n=87,176 Thai youth, 15-24 years of age) to test the hypothesis that changes in the inflation-adjusted alcohol taxation rates are associated with drinking initiation. Regression analyses were used to examine the association between inflation-adjusted taxation increases and the prevalence of lifetime drinkers. After adjusting for potential confounders, clear cohort and age effects were observed. Furthermore, a 10% increase of the inflation-adjusted taxation rate of the total alcohol market was significantly associated with a 4.3% reduction in the prevalence of lifetime drinking among Thai youth. In conclusion, tax rate changes in Thailand from 2001 to 2011 were associated with drinking initiation among youth. Accordingly, increases in taxation may prevent drinking initiation among youth in countries with a high prevalence of abstainers and may reduce the harms caused by alcohol.

  11. Creative compliance in pharmaceutical markets: the case of profit controls.

    PubMed

    Bradley, James; Vandoros, Sotiris

    2012-02-01

    This article discusses the issue of creative compliance in pharmaceutical markets. In particular, we explore the case of profit controls in the UK as an indirect way of regulating prices of in-patent originators. We study creative compliance in the presence of profit controls, rather than price controls or the Pharmaceutical Price Regulation Scheme in general. We use lessons from the accounting literature to explain firm behavior and reveal potential weaknesses in profit control regulation and use data to show changes in trends following the introduction of this policy. We demonstrate that in the presence of profit controls there is an incentive for producers to increase costs (leading to inefficiencies) or to inflate reported costs. We find some evidence that the behavior of pharmaceutical firms in the UK may have changed as a result of the introduction of profit controls. Although the evidence is in line with what we would expect to occur as a result of creative compliance, establishing a concrete causal relationship between such a pricing policy and costs is not possible. As institutions or organizations look to achieve legitimacy for their actions, they will use the tools they have, whether accounting or regulatory, to best represent themselves.

  12. For-Profit Colleges and Universities and the Latina/o Students Who Enroll in Them

    ERIC Educational Resources Information Center

    Oseguera, Leticia; Malagon, Maria C.

    2011-01-01

    Although for-profit institutions continue to enroll large numbers of students, less is known about the for-profit institution itself, the reasons for its proliferation, or even students' impetus for selecting for-profit options over not-for-profit options. This statement is particularly true for the Latina/o student population despite their…

  13. 24 CFR 5.107 - Audit requirements for non-profit organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Audit requirements for non-profit... Non-profit Organizations” (see 24 CFR 84.26). For HUD programs, a non-profit organization is the... Federal Requirements; Waivers § 5.107 Audit requirements for non-profit organizations....

  14. Propulsion/flight control integration technology (PROFIT) design analysis status

    NASA Technical Reports Server (NTRS)

    Carlin, C. M.; Hastings, W. J.

    1978-01-01

    The propulsion flight control integration technology (PROFIT) program was designed to develop a flying testbed dedicated to controls research. The preliminary design, analysis, and feasibility studies conducted in support of the PROFIT program are reported. The PROFIT system was built around existing IPCS hardware. In order to achieve the desired system flexibility and capability, additional interfaces between the IPCS hardware and F-15 systems were required. The requirements for additions and modifications to the existing hardware were defined. Those interfaces involving the more significant changes were studied. The DCU memory expansion to 32K with flight qualified hardware was completed on a brassboard basis. The uplink interface breadboard and a brassboard of the central computer interface were also tested. Two preliminary designs and corresponding program plans are presented.

  15. Subfield profitability analysis reveals an economic case for cropland diversification

    NASA Astrophysics Data System (ADS)

    Brandes, E.; McNunn, G. S.; Schulte, L. A.; Bonner, I. J.; Muth, D. J.; Babcock, B. A.; Sharma, B.; Heaton, E. A.

    2016-01-01

    Public agencies and private enterprises increasingly desire to achieve ecosystem service outcomes in agricultural systems, but are limited by perceived conflicts between economic and ecosystem service goals and a lack of tools enabling effective operational management. Here we use Iowa—an agriculturally homogeneous state representative of the Maize Belt—to demonstrate an economic rationale for cropland diversification at the subfield scale. We used a novel computational framework that integrates disparate but publicly available data to map ˜3.3 million unique potential management polygons (9.3 Mha) and reveal subfield opportunities to increase overall field profitability. We analyzed subfield profitability for maize/soybean fields during 2010-2013—four of the most profitable years in recent history—and projected results for 2015. While cropland operating at a loss of US 250 ha-1 or more was negligible between 2010 and 2013 at 18 000-190 000 ha (<2% of row-crop land), the extent of highly unprofitable land increased to 2.5 Mha, or 27% of row-crop land, in the 2015 projection. Aggregation of these areas to the township level revealed ‘hotspots’ for potential management change in Western, Central, and Northeast Iowa. In these least profitable areas, incorporating conservation management that breaks even (e.g., planting low-input perennials), into low-yielding portions of fields could increase overall cropland profitability by 80%. This approach is applicable to the broader region and differs substantially from the status quo of ‘top-down’ land management for conservation by harnessing private interest to align profitability with the production of ecosystem services.

  16. Where Did They Go? Market Share Trends of Business Student Enrollment at Public, Not-for-Profit, and For-Profit Institutions from 1996 to 2008

    ERIC Educational Resources Information Center

    Fox Garrity, Bonnie Kathleen

    2012-01-01

    The author presents the trends in market share of business student enrollment at public, not-for-profit, and for-profit 4-year-and-above institutions from 1996 to 2008. Although each sector of the institutions has experienced growth in overall enrollments, the relative market share of public and not-for-profit institutions has dropped, whereas the…

  17. Damaging hailstorms in South Moravia, Czech Republic, in the seventeenth to twentieth centuries as derived from taxation records

    NASA Astrophysics Data System (ADS)

    Brázdil, Rudolf; Chromá, Kateřina; Valášek, Hubert; Dolák, Lukáš; Řezníčková, Ladislava

    2016-01-01

    Hailstorms are among the hydrometeorological extremes recognised in the historical past of the Czech Lands as grounds for tax relief if agricultural crops or material structures were damaged by them. The administrative process involved three levels (community, regional office, land office). The damage reports and taxation records for South Moravia (the southeastern parts of today's Czech Republic) were mainly stored in the Moravian Land Archives at Brno in estate accounts and collections of family archives. Data related to the date of a given hailstorm, its accompanying convective phenomena, the communities affected and the type of damage, as interpreted from taxation records, has created a database spanning the years 1650 to 1941 AD. A total of 766 records contain descriptions that cover 433 days upon which hailstorms did damage in South Moravia, as well as incidentally provide some additional information for the remainder of the Czech Lands and other parts of the Austro-Hungarian empire. The hailstorms detected concentrate to a large extent around the 1821-1850 period, which accounts for 44.4 % of all events. Although reported most frequently without other convective phenomena, they were often accompanied by torrential rain. The current contribution analyses the four most outstanding hailstorms in detail, those characterised by the highest number of estates and communities affected: 26 May 1830, 18 July 1832, 25 June 1844 and 20 June 1848. Uncertainties in hailstorm data, particularly with regard to their spatial and temporal heterogeneity, are discussed. Finally, the 1811-1850 period, with the highest number of hailstorm days, is compared with hailstorm patterns that derive from systematic meteorological observations in the 1961-2000 reference period. Damaging hailstorms disclosed by taxation data will be used to compile long-term hailstorm series for South Moravia (together with those derived from other documentary evidence and systematic meteorological

  18. Hydrometeorological extremes derived from taxation records for south-eastern Moravia, Czech Republic, 1751-1900 AD

    NASA Astrophysics Data System (ADS)

    Brázdil, R.; Chromá, K.; Valášek, H.; Dolák, L.

    2012-03-01

    Historical written records associated with tax relief at ten estates located in south-eastern Moravia (Czech Republic) are used for the study of hydrometeorological extremes and their impacts during the period 1751-1900 AD. At the time, the taxation system in Moravia allowed farmers to request tax relief if their crop yields had been negatively affected by hydrological and meteorological extremes. The documentation involved contains information about the type of extreme event and the date of its occurrence, while the impact on crops may often be derived. A total of 175 extreme events resulting in some kind of damage are documented for 1751-1900, with the highest concentration between 1811 and 1860 (74.9% of all events analysed). The nature of events leading to damage (of a possible 272 types) include hailstorm (25.7%), torrential rain (21.7%), flood (21.0%), followed by thunderstorm, flash flood, late frost and windstorm. The four most outstanding events, affecting the highest number of settlements, were thunderstorms with hailstorms (25 June 1825, 20 May 1847 and 29 June 1890) and flooding of the River Morava (mid-June 1847). Hydrometeorological extremes in the 1816-1855 period are compared with those occurring during the recent 1961-2000 period. The results obtained are inevitably influenced by uncertainties related to taxation records, such as their temporal and spatial incompleteness, the limits of the period of outside agricultural work (i.e. mainly May-August) and the purpose for which they were originally collected (primarily tax alleviation, i.e. information about hydrometeorological extremes was of secondary importance). Taxation records constitute an important source of data for historical climatology and historical hydrology and have a great potential for use in many European countries.

  19. 26 CFR 1.815-2 - Distributions to shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amount of the adjustment to earnings and profits reflecting such distributions, see section 312 and the... purposes of the preceding sentence, the term property means any property (including money, securities, and... current earnings and profits of the company making the distribution. For example, except as...

  20. Do cigarette producers price-discriminate by state? An empirical analysis of local cigarette pricing and taxation.

    PubMed

    Keeler, T E; Hu, T W; Barnett, P G; Manning, W G; Sung, H Y

    1996-08-01

    This study analyzes the interactive effects of oligopoly pricing, state taxation, and anti-smoking regulations on retail cigarette prices by state, using panel data for the 50 US states between 1960 and 1990. The results indicate that cigarette producers do price-discriminate by state, though the effect is not large relative to the final retail price. There are two further results: (1) state taxes are more than passed on - a 1-cent state tax increase results in a price increase of 1.11 cents, and (2) sellers offset state and local anti-smoking laws with lower prices, thereby blunting effects of the regulations.

  1. 24 CFR 280.55 - Loan and profit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Loan and profit. 280.55 Section 280.55 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND...

  2. 48 CFR 1615.404-70 - Profit analysis factors.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    .... 1615.404-70 Section 1615.404-70 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT... poor performance or failure to comply with contract terms and conditions a negative weight. Innovations... innovations recognized and rewarded under any of the other profit factors. (b) The following weight ranges...

  3. 2 CFR 25.325 - For-profit organization.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 2 Grants and Agreements 1 2013-01-01 2013-01-01 false For-profit organization. 25.325 Section 25.325 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS PRE-AWARD RESPONSIBILITIES...

  4. 2 CFR 25.325 - For-profit organization.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 2 Grants and Agreements 1 2012-01-01 2012-01-01 false For-profit organization. 25.325 Section 25.325 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS PRE-AWARD RESPONSIBILITIES...

  5. 2 CFR 25.325 - For-profit organization.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false For-profit organization. 25.325 Section 25.325 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS Reserved UNIVERSAL IDENTIFIER...

  6. 26 CFR 1.1552-1 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... earnings and profits of each member of an affiliated group which is required to be included in a consolidated return for such group filed for a taxable year beginning after December 31, 1953, and ending after August 16, 1954, the tax liability of the group shall be allocated among the members of the group...

  7. Topsoil thickness and harvest management influence switchgrass production and profitability

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Switchgrass (Panicum virgatum L.) is an attractive dual use forage and/or biomass crop option for eroded or marginal soils where corn (Zea mays L.) grain production often is not profitable. Topsoil thickness, especially above soils with a claypan, relates to crop productivity and nutrient removal an...

  8. For-Profit Colleges Compute Their Own Graduation Rates

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2012-01-01

    For-profit colleges are some of the biggest critics of the federal graduation rate, arguing that it gives an inaccurate image of their institutions. They point out that the official calculation doesn't take into account the vast majority of the students who attend their institutions, most of whom are neither "first-time" nor "full-time." So major…

  9. 2 CFR 25.325 - For-profit organization.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 2 Grants and Agreements 1 2011-01-01 2011-01-01 false For-profit organization. 25.325 Section 25.325 Grants and Agreements Office of Management and Budget Guidance for Grants and Agreements OFFICE OF MANAGEMENT AND BUDGET GOVERNMENTWIDE GUIDANCE FOR GRANTS AND AGREEMENTS Pre-award responsibilities...

  10. 26 CFR 1.482-5 - Comparable profits method.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... assets used in the relevant business activity of the tested party, including fixed assets and current... of the controlled taxpayers and will not own valuable intangible property or unique assets that... operating assets. The reliability of this profit level indicator increases as operating assets play...

  11. Segmenting health maintenance organizations to study productivity and profitability.

    PubMed

    Sobol, M G

    2000-01-01

    As the decade ended, health maintenance organizations (HMOs) were increasing in popularity as a means of health care delivery. These groups take many forms, so it is important for the analyst to see if the efficiency and financial results for these different forms vary. The four major forms are profit vs. not-for-profit, chain vs. non-chain, group/staff vs. individual practice association (IPA), and federally qualified vs. non-federally qualified. Using a nationwide database of all the HMOs in the United States, the article compares liquidity rates, leverage ratios, profitability ratios, marketing, and per member ratios across the four groups using paired t tests. The two classifications that showed the most differences were group/staff vs. IPA and federally qualified vs. non-federally qualified. IPAs have a better liquidity position and lower leverage ratios than group/staff but their administrative costs are higher and the time to receive payments and to pay debts is higher. Non-federally qualified have somewhat higher liquidity ratios and higher profitability ratios. These significant differences in financial outcomes indicate that studies of HMOs should segment different major forms of organizations and study them separately before trying to show the effects of different policies on HMO efficiency and effectiveness.

  12. The High Price of For-Profit Colleges

    ERIC Educational Resources Information Center

    Yeoman, Barry

    2011-01-01

    Critics say that for-profit career colleges--which, according to industry figures, enrolled 3.2 million students in the United States in 2009--have been plagued by deceptive recruiting practices that lure students into programs they could find elsewhere for much less money. Students often borrow tens of thousands of dollars to attend these…

  13. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... claims, the volume and validity of complaints received by OPM, effectiveness of internal controls systems... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Profit analysis factors. 2115.404-71 Section 2115.404-71 Federal Acquisition Regulations System OFFICE OF PERSONNEL...

  14. Flax Processing: Use of Waste Streams for Profit

    Technology Transfer Automated Retrieval System (TEKTRAN)

    The waste streams generated by flax fiber processing represent potential sources of value-added co-products that can enhance profits and provide direct economic support for the flax industry. These waste streams include the dust, shive, retting wash water, and waste cellulose. Fatty alcohols (polico...

  15. Financing strategic plans for not-for-profits.

    PubMed

    Wong-Hammond, Laca; Damon, Lorie

    2013-07-01

    To succeed in today's complex economic environment, a not-for-profit health system requires an effective strategic capital planning process that harmonizes three elements: The organization's long-term business plan and mission. Existing financial resources and finance options available to support the organization's business plan. Financial risk and return on equity to the organization's stakeholders (within acceptable parameters for business risk).

  16. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... prior to definitization of the contract action (see 215.404-71-3(d)(2)). The risk assessment shall be... profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for costs...

  17. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...-71-3(d)(2). The risk assessment shall be documented in the contract file. ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk...

  18. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...-71-3(d)(2). The risk assessment shall be documented in the contract file. ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk...

  19. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... prior to definitization of the contract action (see 215.404-71-3(d)(2)). The risk assessment shall be... profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for costs...

  20. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...-71-3(d)(2). The risk assessment shall be documented in the contract file. ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk...

  1. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...-71-3(d)(2). The risk assessment shall be documented in the contract file. ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk...

  2. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...-71-3(d)(2). The risk assessment shall be documented in the contract file. ... ensure the profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk...

  3. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... prior to definitization of the contract action (see 215.404-71-3(d)(2)). The risk assessment shall be... profit allowed reflects— (a) Any reduced cost risk to the contractor for costs incurred during contract performance before negotiation of the final price; (b) The contractor's reduced cost risk for costs...

  4. Predictors of Transfer to 4-Year, For-Profit Institutions

    ERIC Educational Resources Information Center

    Sheldon, Caroline Q.

    2009-01-01

    Logistic regression was employed to determine whether student transfer to for-profit, 4-year colleges (as opposed to other 4-year colleges) is a function of students' social background characteristics, the students' academic experiences at the community college, and the transfer context of the community college attended (i.e., the overall transfer…

  5. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.105 Industrial and commercial profits... States. Thus, a nonresident alien individual who is a citizen of Switzerland, or a Swiss corporation or... the taxable year an enterprise carried on in Switzerland by a nonresident alien individual who is...

  6. How's Business? Status Report #10 on For Profit Child Care.

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    1997-01-01

    Examines trends in for-profit child care since the 1970s. Finds growth has been dramatic, but unsteady, with four companies dominating the industry. Executives' concerns have shifted from federal licensing standards, liability insurance, and the national economy to public school competition and the shortage of qualified teachers. Major service…

  7. Evaluating productivity and profitability in occupational therapy contractual work.

    PubMed

    Dickerson, A

    1990-02-01

    The availability of contractual work for occupational therapists is increasing steadily. Because of time constraints, therapists often must select one contract over another. To help the therapist make informed decisions, this paper provides a step-by-step process for developing a trend analysis to compare the productivity and profitability of contracts. A case example taken from the author's own experience illustrates this process.

  8. A stochastic approach for predicting the profitability of bioenergy grasses

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Switchgrass (Panicum virgatum L.) and miscanthus (Miscanthus giganteus) have potential to meet a growing demand for renewable energy. Before producers will invest in planting these crops, they need credible estimations of the potential profits. The objective of this study was to examine profitabilit...

  9. The Profit-Maximizing Firm: Old Wine in New Bottles.

    ERIC Educational Resources Information Center

    Felder, Joseph

    1990-01-01

    Explains and illustrates a simplified use of graphical analysis for analyzing the profit-maximizing firm. Believes that graphical analysis helps college students gain a deeper understanding of marginalism and an increased ability to formulate economic problems in marginalist terms. (DB)

  10. Green and profitable farming systems for the southeastern USA

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Although most of the farms of the southeastern USA are relatively small, they often have profit centers of livestock or high value crops. Thus, agribusiness (livestock, timber, and high value crops) is critical to the region’s economy. The region has temperatures that allow plant growth for the enti...

  11. Legislative history of the crude oil windfall profit tax

    SciTech Connect

    Bergman, T.

    1980-08-01

    This paper looks at the history of the crude oil windfall profits tax program from the completion of the administration proposal to the passage of the final conference bill. The administration's proposal, House action, Senate action, and the final bill are described.

  12. Increasing cropping system diversity balances productivity, profitability and environmental health

    Technology Transfer Automated Retrieval System (TEKTRAN)

    Balancing productivity, profitability, and environmental health is a key challenge for agricultural sustainability. Most crop production systems in the United States are characterized by low species and management diversity, high use of fossil energy and agrichemicals, and can have large negative im...

  13. 26 CFR 1.482-5 - Comparable profits method.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... on capital employed. The rate of return on capital employed is the ratio of operating profit to... functional differences than the rate of return on capital employed. Therefore, closer functional comparability normally is required under a financial ratio than under the rate of return on capital employed...

  14. Profiting from Public Education: Education Management Organizations and Student Achievement

    ERIC Educational Resources Information Center

    Garcia, David R.; Barber, Rebecca; Molnar, Alex

    2009-01-01

    Background/Context: Nationally, almost a quarter of charter school students attend a school managed by a for-profit education management organization (EMO). EMOs have full executive authority over the operation and management of schools, including curriculum and instruction decisions. Because charter schools are funded with public dollars, critics…

  15. Ethical Implications of For-Profit Corporate Sponsorship of Research.

    ERIC Educational Resources Information Center

    Cichy, Kelly A.

    1990-01-01

    As colleges and universities increasingly seek for-profit corporate sponsors for their research programs, collaboration may be complicated by differential missions leading to potential conflicts of interest. Ethical issues include corporate influence on research topics, secrecy and publication restrictions, patent ownership, unfavorable…

  16. Modeling of price and profit in coupled-ring networks

    NASA Astrophysics Data System (ADS)

    Tangmongkollert, Kittiwat; Suwanna, Sujin

    2016-06-01

    We study the behaviors of magnetization, price, and profit profiles in ring networks in the presence of the external magnetic field. The Ising model is used to determine the state of each node, which is mapped to the buy-or-sell state in a financial market, where +1 is identified as the buying state, and -1 as the selling state. Price and profit mechanisms are modeled based on the assumption that price should increase if demand is larger than supply, and it should decrease otherwise. We find that the magnetization can be induced between two rings via coupling links, where the induced magnetization strength depends on the number of the coupling links. Consequently, the price behaves linearly with time, where its rate of change depends on the magnetization. The profit grows like a quadratic polynomial with coefficients dependent on the magnetization. If two rings have opposite direction of net spins, the price flows in the direction of the majority spins, and the network with the minority spins gets a loss in profit.

  17. The business of bodies: Ethical perspectives on for-profit body donation companies.

    PubMed

    Champney, Thomas H

    2016-01-01

    Human cadavers are a scarce resource that have educational, research and clinical value. While the tissues have great value, it is illegal in many countries to pay for them. In the United States, a number of for-profit body acquisition companies have been established over the past decade. These companies obtain bodies which were freely donated by the individuals or their families. The companies distribute the specimens to surgical training organizations, researchers and educational institutions. These businesses do not charge the receiving organizations for the bodies; they do, however, charge a fee that covers the transport, handling and other services which creates a profit for their companies. These types of businesses are described and analyzed as to whether they constitute an ethically appropriate mechanism to obtain and distribute bodies. The role of organizations and governments in establishing policies and regulations for the appropriate treatment of human remains is addressed. Recommendations are given for best practices in the ethical use and regulation of willed bodies.

  18. New Players Making Impact on For Profit Landscape: Seventeenth Annual Status Report on For Profit Child Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2004-01-01

    While the recession has slowed the overall growth of the "for profit"' child care sector, many new players are entering this arena bringing fresh perspectives and new energy. To glean some insight into how these new players view prospects for that sector, two of the new leaders, Tom Heymann and Gary Graves were interviewed. Heymann was appointed…

  19. Non Profit and For-Profit Higher Education Accreditation. Council for Higher Education Accreditation. Fact Sheet #7

    ERIC Educational Resources Information Center

    Council for Higher Education Accreditation, 2012

    2012-01-01

    This fact sheet presents data provided to the Council for Higher Education Accreditation (CHEA) by accrediting organizations for accrediting activity during 2010-2011. It includes both Title IV and Non-Title IV institutions. Data are presented in the following categories: (1) Accrediting Organizations; (2) Fourteen Major For-Profit Higher…

  20. Mineral taxation in Jamaica: an oligopoly confronts taxes on resource rents - and prevails

    SciTech Connect

    Dore, M.H.I.

    1987-04-01

    The reallocative effects on bauxite production in Jamaica following the imposition of an ad valorem tax in 1974 are considered. The international aluminum industry, being both vertically and horizontally integrated, evolved a successful strategy of time-phasing bauxite production capacity worldwide. The non-neutral tax not only made Jamaican bauxite uncompetitive with the output of other producers but also eroded the cost differential between bauxite and alternative sources of aluminum ore. This study claims that the consequences of the tax have been disastrous, and it argues that the ad valorem tax on the recovered ore must be replaced by some form of a profits-based tax.

  1. Growth and profitability in small privately held biotech firms: preliminary findings.

    PubMed

    Brännback, Malin; Carsrud, Alan; Renko, Maija; Ostermark, Ralf; Aaltonen, Jaana; Kiviluoto, Niklas

    2009-06-01

    This paper reports on preliminary findings on a study of the relationship of growth and profitability among small privately held Finnish Life Science firms. Previous research results concerning growth and profitability are mixed, ranging from strongly positive to a negative relationship. The conventional wisdom states that growth is a prerequisite for profitability. Our results suggest that the reverse is the case. A high profitability-low growth biotech firm is more probably to make the transition to high profitability-high growth than a firm that starts off with low profitability and high growth.

  2. Comparative analysis of property taxation policies within Greece and Cyprus evaluating the use of GIS, CAMA, and remote sensing techniques

    NASA Astrophysics Data System (ADS)

    Dimopoulos, Thomas; Labropoulos, Tassos; Hadjimitsis, Diofantos G.

    2014-08-01

    This paper aims to examine how CAMA, GIS and Remote Sensing are integrated to assist property taxation. Real property tax apart from its fiscal dimension is directly linked to geographic location. The value of the land and other immovable features such as buildings and structures is determined from specific parameters. All these immovable assets are visible and have specific geographic location & coordinates, materials, occupied area, land-use & utility, ownership & occupancy status and finally a specific value (ad valorem property taxation system) according to which the property tax is levied to taxpayers. Of high importance in the tax imposing procedure is that the use of CAMA, GIS and Remote Sensing tools is capable of providing effective and efficient collection of this property value determining data. Furthermore, these tools can track changes during a property's lifecycle such parcel subdivision into plots, demolition of a building and development of a new one or track a change in the planning zone. The integration of these systems also supports a full range of business processes on revenue mobilization ranging from billing to taxpayers objections management.

  3. Does industrial waste taxation contribute to reduction of landfilled waste? Dynamic panel analysis considering industrial waste category in Japan.

    PubMed

    Sasao, Toshiaki

    2014-11-01

    Waste taxes, such as landfill and incineration taxes, have emerged as a popular option in developed countries to promote the 3Rs (reduce, reuse, and recycle). However, few studies have examined the effectiveness of waste taxes. In addition, quite a few studies have considered both dynamic relationships among dependent variables and unobserved individual heterogeneity among the jurisdictions. If dependent variables are persistent, omitted variables cause a bias, or common characteristics exist across the jurisdictions that have introduced waste taxes, the standard fixed effects model may lead to biased estimation results and misunderstood causal relationships. In addition, most existing studies have examined waste in terms of total amounts rather than by categories. Even if significant reductions in total waste amounts are not observed, some reduction within each category may, nevertheless, become evident. Therefore, this study analyzes the effects of industrial waste taxation on quantities of waste in landfill in Japan by applying the bias-corrected least-squares dummy variable (LSDVC) estimators; the general method of moments (difference GMM); and the system GMM. In addition, the study investigates effect differences attributable to industrial waste categories and taxation types. This paper shows that industrial waste taxes in Japan have minimal, significant effects on the reduction of final disposal amounts thus far, considering dynamic relationships and waste categories.

  4. Nursing home performance in resident care in the United States: is it only a matter of for-profit versus not-for-profit?

    PubMed

    Decker, Frederic H

    2008-04-01

    Poorer resident care in US for-profit relative to not-for-profit nursing homes is usually blamed on the profit motive. But US nursing home performance may relate to Medicaid public financing in a manner qualifying the relationship between ownership and quality. We investigated effects of Medicaid resident census, Medicaid payment, and occupancy on performance. Resource dependence theory implies these predictors may affect discretion in resources invested in resident care across for-profit and not-for-profit facilities. Models on physical restraint use and registered nurse (RN) staffing were studied using generalized estimating equations with panel data derived from certification inspections of nursing homes. Restraint use increased and RN staffing levels decreased among for-profit and not-for-profit facilities when the Medicaid census increased and Medicaid payment decreased. Interaction effects supported a theory that performance relates to available discretion in resource allocation. Effects of occupancy appear contingent on the dependence on Medicaid. Poorer performance among US for-profit nursing homes may relate to for-profit homes having lower occupancy, higher Medicaid census, and operating in US states with lower Medicaid payments compared to not-for-profit homes. Understanding the complexity of factors affecting resources expended on resident care may further our understanding of the production of quality in nursing homes, whether in the US or elsewhere.

  5. 26 CFR 1.871-8 - Taxation of nonresident alien individuals engaged in U.S. business or treated as having...

    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 engaged in U.S. business or treated as having effectively connected income. 1.871-8 Section 1.871-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens...

  6. Making Mass Schooling Affordable: In-Kind Taxation and the Establishment of an Elementary School System in Sweden, 1840-1870

    ERIC Educational Resources Information Center

    Westberg, Johannes

    2016-01-01

    This article discusses the significance of in-kind taxation and payments in kind for the establishment of an elementary school system in Sweden, in the 1840-1870 period. By analysing the funding of teachers' wages, the heating of the school facilities, and school building construction in the 12 rural school districts of the Sundsvall region, this…

  7. International application of sugar-sweetened beverage (SSB) taxation in obesity reduction: factors that may influence policy effectiveness in country-specific contexts.

    PubMed

    Jou, Judy; Techakehakij, Win

    2012-09-01

    Sugar-sweetened beverage (SSB) taxation is becoming of increasing interest as a policy aimed at addressing the rising prevalence of obesity in many countries. Preliminary evidence indicates its potential to not only reduce obesity prevalence, but also generate public revenue. However, differences in country-specific contexts create uncertainties in its possible outcomes. This paper urges careful consideration of country-specific characteristics by suggesting three points in particular that may influence the effectiveness of a volume-based soft drink excise tax: population obesity prevalence, soft drink consumption levels, and existing baseline tax rates. Data from 19 countries are compared with regard to each point. The authors suggest that SSB or soft drink taxation policy may be more effective in reducing obesity prevalence where existing obesity prevalence and soft drink consumption levels are high. Conversely, in countries where the baseline tax rate is already considered high, SSB taxation may not have a noticeable impact on consumption patterns or obesity prevalence, and may incur negative feedback from the beverage industry or the general public. Thorough evaluation of these points is recommended prior to adopting SSB or soft drink taxation as an obesity reduction measure in any given country.

  8. Exploring current and projected tradeoffs between hydropower profitability and reliability of supply in the Alps

    NASA Astrophysics Data System (ADS)

    Anghileri, D.; Castelletti, A.; Burlando, P.

    2015-12-01

    The recent spreading of renewable energy across Europe and the associated production variability and uncertainty are emerging challenges for hydropower system operation. Widely distributed and highly intermittent solar and wind power generation systems, along with feed-in-tariffs, at which they are remunerated, are threating the operation of traditional hydropower systems. For instance, in countries where the transition to a larger production by means of renewable power systems is a novel process, e.g. Switzerland, many hydropower companies are operating their reservoirs with low or no profits, claiming for a revision of the entire energy market system. This situation goes along with the problem of ensuring energy supply both nowadays and in the future, with changing energy demand and available water resources. In this work, we focus on a hydropower system in the Swiss Alps to explore how different operating policies can cope with both adequate energy supply and profitable operation under current and future climate and socio-economic conditions. We investigate the operation of the Mattmark reservoir in South-West Switzerland. Mattmark is a pumped reservoir of 98 106 m3 fed by a natural catchment of 37 km2 and contributing catchments, summing up to 51 km2, connected by several diversion channels. The hydrological regime, snow- and ice-melt dominated, has already experienced changes in the last decades due to glacier retreat and is expected to be strongly impacted by climate change in the future. We use Multi-Objective optimization techniques to explore current tradeoffs between profitability and secure supply. We then investigate how tradeoffs may evolve in time under different climate change projections and energy market scenarios. Results inform on the co-evolution of climate- and socio-economic induced variations, thus unveiling potential co-benefit situations to hydropower generation and providing insights to future energy market design.

  9. Storing syngas lowers the carbon price for profitable coal gasification.

    PubMed

    Newcomer, Adam; Apt, Jay

    2007-12-01

    Integrated gasification combined cycle (IGCC) electric power generation systems with carbon capture and sequestration have desirable environmental qualities but are not profitable when the carbon dioxide price is less than approximately $50 per metric ton. We examine whether an IGCC facility that operates its gasifier continuously butstores the syngas and produces electricity only when daily prices are high may be profitable at significantly lower CO2 prices. Using a probabilistic analysis, we have calculated the plant-level return on investment (ROI) and the value of syngas storage for IGCC facilities located in the U.S. Midwest using a range of storage configurations. Adding a second turbine to use the stored syngas to generate electricity at peak hours and implementing 12 h of above-ground high-pressure syngas storage significantly increases the ROI and net present value. Storage lowers the carbon price at which IGCC enters the U.S. generation mix by approximately 25%.

  10. Propulsion/flight control integration technology (PROFIT) software system definition

    NASA Technical Reports Server (NTRS)

    Carlin, C. M.; Hastings, W. J.

    1978-01-01

    The Propulsion Flight Control Integration Technology (PROFIT) program is designed to develop a flying testbed dedicated to controls research. The control software for PROFIT is defined. Maximum flexibility, needed for long term use of the flight facility, is achieved through a modular design. The Host program, processes inputs from the telemetry uplink, aircraft central computer, cockpit computer control and plant sensors to form an input data base for use by the control algorithms. The control algorithms, programmed as application modules, process the input data to generate an output data base. The Host program formats the data for output to the telemetry downlink, the cockpit computer control, and the control effectors. Two applications modules are defined - the bill of materials F-100 engine control and the bill of materials F-15 inlet control.

  11. Branding down to the core: branding not-for-profits.

    PubMed

    Tan, Patricia

    2003-01-01

    Many not-for-profits do not view their organization as a brand. After all, the reason for being lies in the purpose. Branding is something corporate businesses do to justify their existence. But what is an organization's purpose? And what if everyone in the organization does not agree on that purpose over time or across departments? How can an organization formalize a strategy if it isn't sure what the mission is?

  12. Space Tourism: Making it Work for Fun and Profit

    NASA Astrophysics Data System (ADS)

    Olds, J. R.; McCormick, D.; Charania, A.; Marcus, L.

    This paper summarizes the findings of a study of space tourism markets and launch vehicles conducted by the Space Systems Design Laboratory at Georgia Tech under sponsorship of the NASA Langley Research Center. The purpose of the study was to investigate and quantitatively model the driving economic factors and launch vehicle characteristics that affect businesses entering the space tourism industry. The results of the current study will hopefully serve as a guide to commercial businesses wishing to enter this potentially profitable emerging market.

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

    DTIC Science & Technology

    2008-10-01

    and suggestions, including Bruce R. Harmon, Christopher S. Wait, Karen W. Tyson, Sunjin Choi, and Byron Callan. The authors would also like to thank...the S&P 500), several capital-intensive peer industries, and broader industry segments for the period 1989–2006. Aside from 1993 and the sharp ...numerous market factors, government profit policy being just one. 2 Mathematically, operation margin is calculated by dividing earnings before interest

  14. 13 CFR 107.1510 - How a Licensee computes Earmarked Profit (Loss).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... this section is 100 percent, use the following formula to compute your Earmarked Profit (Loss): EP = NI + IK + EME where: EP = Earmarked Profit (Loss) NI = Net Income (Loss), as reported on SBA Form...

  15. Health systems: changes in hospital efficiency and profitability.

    PubMed

    Büchner, Vera Antonia; Hinz, Vera; Schreyögg, Jonas

    2016-06-01

    This study investigates potential changes in hospital performance after health system entry, while differentiating between hospital technical and cost efficiency and hospital profitability. In the first stage we obtained (bootstrapped) data envelopment analysis (DEA) efficiency scores. Then, genetic matching is used as a novel matching procedure in this context along with a difference-in-difference approach within a panel regression framework. With the genetic matching procedure, independent and health system hospitals are matched along a number of environmental and organizational characteristics. The results show that health system entry increases hospital technical and cost efficiency by between 0.6 and 3.4 % in four alternative post-entry periods, indicating that health system entry has not a transitory but rather a permanent effect on hospital efficiency. Regarding hospital profitability, the results reveal an increase in hospital profitability only 1 year after health system entry, and the estimations suggest that this effect is a transitional phenomenon. Overall, health system entry may serve as an appropriate management instrument for decision makers to increase hospital performance.

  16. Testing competing measures of profitability for mobile resources.

    PubMed

    Barrette, Maryse; Wu, Gi-Mick; Brodeur, Jacques; Giraldeau, Luc-Alain; Boivin, Guy

    2009-01-01

    Optimal diet theory often fails to predict a forager's diet choice when prey are mobile. Because they escape or defend themselves, mobile prey are likely to increase the forager's handling time, thereby decreasing its fitness gain rate. Many animals have been shown to select their prey so as to maximize either their fitness gain or their fitness gain rate. However, no study has yet compared directly these two measures of profitability by generating testable predictions about the choice of the forager. Under laboratory conditions, we compared these two measures of profitability, using the aphid parasitoid Aphidius colemani and its host, Myzus persicae. Fitness gain was calculated for parasitoids developing in each host instar by measuring life-history traits such as developmental time, sex ratio and fecundity. Fitness gain rate was estimated by dividing fitness gain by handling time, the time required to subdue the host. Fourth instar aphids provided the best fitness gain to parasitoids, whereas second instar aphids were the most profitable in terms of fitness gain rate. Host choice tests showed that A. colemani females preferred second instar hosts, suggesting that their decision maximizes fitness gain rate over fitness gain. Our results indicate that fitness gain rate is a reliable predictor of animal's choice for foragers exploiting resources that impose additional time cost due to their mobility.

  17. Profit incentives and the hospital industry: are we expecting too much?

    PubMed Central

    Register, C A; Sharp, A M; Bivin, D G

    1985-01-01

    In the recent past, a great deal of faith has been placed in the idea that the performance of the hospital industry could be improved significantly by relying more heavily on profit incentives. This article considers the effect of profit incentives on hospital behavior and finds that the existence of profit incentives has not led the for-profit hospitals in the sample to behave in significantly different economic fashions than the nonprofits. PMID:3924860

  18. Valuing goodwill: not-for-profits prepare for annual impairment testing.

    PubMed

    Heuer, Christian; Travers, Mary Ann K

    2011-02-01

    Accounting standards for valuing goodwill and intangible assets are becoming more rigorous for not-for-profit organizations: Not-for-profit healthcare organizations need to test for goodwill impairment at least annually. Impairment testing is a two-stage process: initial analysis to determine whether impairment exists and subsequent calculation of the magnitude of impairment. Certain "triggering" events compel all organizations--whether for-profit or not-for-profit--to perform an impairment test for goodwill or intangible assets.

  19. 30 CFR 1220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false Determination of net profit share base. 1220... CONTINENTAL SHELF OIL AND GAS LEASES § 1220.021 Determination of net profit share base. (a) During each month... balance is the net profit share base for that month. The opening debit and credit balances in the...

  20. 30 CFR 1220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Determination of net profit share base. 1220... PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES § 1220.021 Determination of net profit share base... balance in the NPSL capital account, this credit balance is the net profit share base for that month....

  1. 30 CFR 1220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false Determination of net profit share base. 1220... CONTINENTAL SHELF OIL AND GAS LEASES § 1220.021 Determination of net profit share base. (a) During each month... balance is the net profit share base for that month. The opening debit and credit balances in the...

  2. 30 CFR 1220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false Determination of net profit share base. 1220... CONTINENTAL SHELF OIL AND GAS LEASES § 1220.021 Determination of net profit share base. (a) During each month... balance is the net profit share base for that month. The opening debit and credit balances in the...

  3. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  4. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  5. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  6. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  7. 13 CFR 120.820 - CDC non-profit status and good standing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false CDC non-profit status and good... LOANS Development Company Loan Program (504) Requirements for Cdc Certification and Operation § 120.820 CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that...

  8. A New Classification Scheme for For-Profit Institutions. Fact Sheet

    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.…

  9. 10 CFR 603.615 - Financial management standards for-profit firms.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for-profit firms. 603.615... § 603.615 Financial management standards for-profit firms. (a) To avoid causing needless changes in participants' financial management systems, an expenditure-based TIA will make for-profit participants...

  10. Profit Is Not a Dirty Word: The Role of Money in Education.

    ERIC Educational Resources Information Center

    Payne, James L.

    1996-01-01

    In "Corporate School Takeovers," the National Education Association expresses indignation over profit making by private companies providing services to schools. Argues that profits are a way of recognizing costs that exist in all school settings. The seeking of profits is no more selfish than the seeking of higher salaries, promotions,…

  11. 26 CFR 1.996-3 - Divisions of earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Divisions of earnings and profits. 1.996-3... of earnings and profits. (a) In general. For purposes of sections 991 through 997, the earnings and... in paragraph (c) of this section), and (3) Other earnings and profits (as defined in paragraph (d)...

  12. 26 CFR 1.964-2 - Treatment of blocked earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Treatment of blocked earnings and profits. 1... earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it is established to the satisfaction of the district director that any amount of the earnings and profits of...

  13. 26 CFR 1.996-3 - Divisions of earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Divisions of earnings and profits. 1.996-3... of earnings and profits. (a) In general. For purposes of sections 991 through 997, the earnings and... in paragraph (c) of this section), and (3) Other earnings and profits (as defined in paragraph (d)...

  14. 26 CFR 1.381(c)(2)-1 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of other property or money, then the accumulated earnings and profits of the transferor corporation... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Earnings and profits. 1.381(c)(2)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(2)-1 Earnings and profits. (a)...

  15. 26 CFR 1.381(c)(2)-1 - Earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of other property or money, then the accumulated earnings and profits of the transferor corporation... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Earnings and profits. 1.381(c)(2)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(2)-1 Earnings and profits. (a)...

  16. Focus on For-Profits in K-12 Education Misses the Real Divide. Special Report 7

    ERIC Educational Resources Information Center

    Hernandez, Alex

    2012-01-01

    For decades, for-profit educational provision has been merely tolerated, often grudgingly. In the world of charter schooling, for-profit providers are lambasted and sometimes prohibited. In higher education, for-profit institutions have grown rapidly, enrolling millions of nontraditional students and earning enmity, suspicion, and now…

  17. 13 CFR 107.1530 - How a Licensee computes SBA's Profit Participation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false How a Licensee computes SBA's...) Participating Securities Leverage § 107.1530 How a Licensee computes SBA's Profit Participation. This section tells you how to compute SBA's Profit Participation. Profit Participation is included in...

  18. The profits of organized crime: the illicit drug trade in Canada.

    PubMed

    Stamler, R T; Fahlman, R C

    1983-01-01

    Massive funds that are produced from street-level crime are laundered upwards into the criminal organizations for the benefit of their top-level members. The laundering systems used to distribute the proceeds of crime are designed to conceal the size of the organization as well as the identity of its members. Crime syndicates are attracted to criminal activity that produces the highest profits with the lowest risks. Although organized crime syndicates derive profits from a wide variety of criminal activity, their most sought after ventures principally involve the consensual type of crimes, such as drug trafficking, where no one individual can be readily identified as a legal victim for the purpose of recovering the proceeds of a criminal act. A recent survey indicated that illicit drug trafficking accounted for 87 per cent of the cash flow generated from organized crime. When the proceeds are disbursed, the criminals are free of the usual civil liability respecting the ownership of the proceeds. Canada currently has several laws which enhance the ability of law-enforcement authorities to trace the proceeds of crime and prosecute those who possess the assets. This legislation has some limitations with respect to seizure and forfeiture of certain types of proceeds. For example, forfeiture of the illegally acquired property is difficult when there is no original legal owner to initiate legal action, and even more difficult if the assets are located abroad.

  19. Operating Profitability of For-Profit and Not-for-Profit Florida Community Hospitals During Medicare Policy Changes, 2000 to 2010.

    PubMed

    Langland-Orban, Barbara; Large, John T; Sear, Alan M; Zhang, Hanze; Zhang, Nanhua

    2015-01-01

    Medicare Advantage was implemented in 2004 and the Recovery Audit Contractor (RAC) program was implemented in Florida during 2005. Both increase surveillance of medical necessity and deny payments for improper admissions. The purpose of the present study was to determine their potential impact on for-profit (FP) and not-for-profit (NFP) hospital operating margins in Florida. FP hospitals were expected to be more adversely affected as admissions growth has been one strategy to improve stock performance, which is not a consideration at NFPs. This study analyzed Florida community hospitals from 2000 through 2010, assessing changes in pre-tax operating margin (PTOM). Florida Agency for Health Care Administration data were analyzed for 104 community hospitals (62 FPs and 42 NFPs). Academic, public, and small hospitals were excluded. A mixed-effects model was used to assess the association of RAC implementation, organizational and payer type variables, and ownership interaction effects on PTOM. FP hospitals began the period with a higher average PTOM, but converged with NFPs during the study period. The average Medicare Advantage effect was not significant for either ownership type. The magnitude of the RAC variable was significantly negative for average PTOM at FPs (-4.68) and positive at NFPs (0.08), meaning RAC was associated with decreasing PTOM at FP hospitals only. RAC complements other Medicare surveillance systems that detect medically unnecessary admissions, coding errors, fraud, and abuse. Since its implementation in Florida, average FP and NFP operating margins have been similar, such that the higher margins reported for FP hospitals in the 1990s are no longer evident.

  20. The Effect of Capital Gains Taxation on Home Sales: Evidence from the Taxpayer Relief Act of 1997.

    PubMed

    Shan, Hui

    2011-02-01

    The Taxpayer Relief Act of 1997 (TRA97) significantly changed the tax treatment of housing capital gains in the United States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased replacement homes of equal or greater value. Since 1997, homeowners can exclude capital gains of $500,000 (or $250,000 for single filers) when they sell their houses. Such dramatic changes provide a good opportunity to study the lock-in effect of capital gains taxation on home sales. Using 1982-2008 transaction data on single-family houses in 16 affluent towns within the Boston metropolitan area, I find that TRA97 reversed the lock-in effect of capital gains taxes on houses with low and moderate capital gains. Specifically, the semiannual sales rate of houses with positive gains up to $500,000 increased by 0.40-0.62 percentage points after TRA97, representing a 19-24 percent increase from the pre-TRA97 baseline sales rate. In contrast, I do not find TRA97 to have a significant effect on houses with gains above $500,000. Moreover, the short-term effect of TRA97 is much larger than the long-term effect, suggesting that many previously locked-in homeowners took advantage of the exclusions immediately after TRA97. In addition, I exploit the 2001 and 2003 legislative changes in the capital gains tax rate to estimate the tax elasticity of home sales during the post-TRA97 period. The estimation results suggest that a $10,000 increase in capital gains taxes reduces the semiannual home sales rate by about 0.1-0.2 percentage points, or 6-13 percent from the post-TRA97 average sales rate.

  1. Curve fitting for RHB Islamic Bank annual net profit

    NASA Astrophysics Data System (ADS)

    Nadarajan, Dineswary; Noor, Noor Fadiya Mohd

    2015-05-01

    The RHB Islamic Bank net profit data are obtained from 2004 to 2012. Curve fitting is done by assuming the data are exact or experimental due to smoothing process. Higher order Lagrange polynomial and cubic spline with curve fitting procedure are constructed using Maple software. Normality test is performed to check the data adequacy. Regression analysis with curve estimation is conducted in SPSS environment. All the eleven models are found to be acceptable at 10% significant level of ANOVA. Residual error and absolute relative true error are calculated and compared. The optimal model based on the minimum average error is proposed.

  2. SMOKE-FREE ORDINANCES INCREASE RESTAURANT PROFIT AND VALUE

    PubMed Central

    Alamar, Benjamin C.

    2011-01-01

    This study estimates the economic value added to a restaurant by a smoke-free policy using regression analysis of the purchase price of restaurants, as a function of the presence of a smoke-free law and other control variables. There was a median increase of 16% (interquartile range 11% to 25%) in the sale price of a restaurant in a jurisdiction with a smoke-free law compared to a comparable restaurant in a community without such a law. This result indicates that, contrary to claims made by the tobacco industry and other opponents of smoke-free laws, these laws are associated with an increase in restaurant profitability. PMID:21637722

  3. Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate

    PubMed Central

    Callard, C; Thompson, D; Collishaw, N

    2005-01-01

    Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death. PMID:16046692

  4. Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate.

    PubMed

    Callard, C; Thompson, D; Collishaw, N

    2005-08-01

    Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death.

  5. Optimum profit model considering production, quality and sale problem

    NASA Astrophysics Data System (ADS)

    Chen, Chung-Ho; Lu, Chih-Lun

    2011-12-01

    Chen and Liu ['Procurement Strategies in the Presence of the Spot Market-an Analytical Framework', Production Planning and Control, 18, 297-309] presented the optimum profit model between the producers and the purchasers for the supply chain system with a pure procurement policy. However, their model with a simple manufacturing cost did not consider the used cost of the customer. In this study, the modified Chen and Liu's model will be addressed for determining the optimum product and process parameters. The authors propose a modified Chen and Liu's model under the two-stage screening procedure. The surrogate variable having a high correlation with the measurable quality characteristic will be directly measured in the first stage. The measurable quality characteristic will be directly measured in the second stage when the product decision cannot be determined in the first stage. The used cost of the customer will be measured by adopting Taguchi's quadratic quality loss function. The optimum purchaser's order quantity, the producer's product price and the process quality level will be jointly determined by maximising the expected profit between them.

  6. Prevention before profits: a levy on food and alcohol advertising.

    PubMed

    Harper, Todd A; Mooney, Gavin

    2010-04-05

    The recent interest in health promotion and disease prevention has drawn attention to the role of the alcohol and junk-food industries. Companies supplying, producing, advertising or selling alcohol or junk food (ie, foods with a high content of fat, sugar or salt) do so to generate profits. Even companies marketing "low-carbohydrate" beers, "mild" cigarettes, or "high-fibre" sugary cereals are not primarily concerned about population health, more so increased sales and profits. In a competitive market, it is assumed that consumers make fully informed choices about costs and benefits before purchasing. However, consumers are not being fully informed of the implications of their junk-food and alcohol choices, as advertising of these products carries little information on the health consequences of consumption. We propose that there should be a levy on advertising expenditure for junk food and alcoholic beverages to provide an incentive for industry to promote healthier products. Proceeds of the levy could be used to provide consumers with more complete and balanced information on the healthy and harmful impacts of food and alcohol choices. Our proposal addresses two of the greatest challenges facing Australia's preventable disease epidemic - the imbalance between the promotion of healthier and unhealthy products, and securing funds to empower consumer choice.

  7. Ammonia synthesis and ER-MCFC-technology - a profitable combination?

    SciTech Connect

    Dijkema, G.P.J.; Vervoort, J.; Daniels, R.J.E.; Luteijn, C.P.

    1996-12-31

    Similar to stand-alone ER-MCFC power systems industrial ammonia production facilities include hydrogen-rich synthesis-gas production. Therefore, integration of ER-MCFC stacks in a conventional industrial ammonia plant was investigated. By preliminary process design calculations three promising process structures were evaluated: (1) ER-MCFC is fed by the ammonia plant`s steam-reformer; anode off-gas to firing (2) similar to structure 1; in this case the anode off-gas is redirected to the ammonia process (3) ER-MCFC is fed by ammonia-synthesis purge gas The results indicate that for options 1 and 3 a return-on-investment for the ER-MCFC of around 8% is achievable at a stack cost of $250/kW and a revenue of 7c/kWh. Option 2 is not profitable, because of the associated reduction in ammonia production. The degree of hydrogen-utilization in the ER-MCFC to be selected for maximum profit varies with the process structure and indicates that there is scope for ER-MCFC stacks which operate at low hydrogen-utilization.

  8. The effect of capital structure on the profitability of pharmaceutical companies the case of iran.

    PubMed

    Mohammadzadeh, Mehdi; Rahimi, Farimah; Rahimi, Forough; Aarabi, Seyed Mohammad; Salamzadeh, Jamshid

    2013-01-01

    Funding combination is the most important issue for the companies while they know the amount of required capital. Companies should be careful regarding the appliance of financial providing methods compatible with the investment strategy of company and profitability. This study seeks to examine the relationship between the capital structure and the profitability of pharmaceutical companies in Iran. For this purpose, top 30 Iranian pharmaceutical companies defined as study samples and their financial data were gathered for the period of 2001-2010. In this study, the net margin profit and debts to asset ratio were used as indicators of profitability and capital structure, respectively and sales growth was used as a control variable. Results showed that there was significant negative relationship between the profitability and the capital structure which means that the pharmaceutical companies have established a Pecking Order Theory and the internal financing has led to more profitability.

  9. Using Cotton Model Simulations to Estimate Optimally Profitable Irrigation Strategies

    NASA Astrophysics Data System (ADS)

    Mauget, S. A.; Leiker, G.; Sapkota, P.; Johnson, J.; Maas, S.

    2011-12-01

    In recent decades irrigation pumping from the Ogallala Aquifer has led to declines in saturated thickness that have not been compensated for by natural recharge, which has led to questions about the long-term viability of agriculture in the cotton producing areas of west Texas. Adopting irrigation management strategies that optimize profitability while reducing irrigation waste is one way of conserving the aquifer's water resource. Here, a database of modeled cotton yields generated under drip and center pivot irrigated and dryland production scenarios is used in a stochastic dominance analysis that identifies such strategies under varying commodity price and pumping cost conditions. This database and analysis approach will serve as the foundation for a web-based decision support tool that will help producers identify optimal irrigation treatments under specified cotton price, electricity cost, and depth to water table conditions.

  10. For-profit and Catholic: how would the ministry fare?

    PubMed

    Sister Doris Gottemoeller

    2012-01-01

    Let's begin with Catholic identity. When is something entitled to be called Catholic in any official sense? I would suggest that there are three requirements. First of all, the entity must assert and claim its identity as Catholic by some sort of public declaration. By way of counter-example, in early 2012, a major West Coast health system renamed itself Dignity Health and asserted that it is no longer Catholic. According to Dignity Health's Jan. 23 press release, it is a "not-for-profit organization, rooted in the Catholic tradition, but is not an official ministry of the Catholic Church". Secondly, this Catholic identity has to be validated by Catholic Church authority, usually the bishop of the place, but sometimes by a dicastery in Rome. There is not really a formal procedure for this. Typically, a religious congregation founds an organizational ministry with the implicit, if not explicit, consent of the bishop and has it listed in the Catholic directory of

  11. Horizontal wells up odds for profit in Giddings Austin chalk

    SciTech Connect

    Maloy, W.T. )

    1992-02-17

    This paper reports on horizontal drilling in the Giddings field Austin chalk which has significantly improved average well recoveries and more than offset increased drilling costs. Although not the panacea originally promoted, horizontal drilling, in Giddings field, offers economic profits to the average investor. Economic analysis indicates that the typical investor is making money by earning returns in excess of market values. Field-wide development will, therefore, remain active unless oil prices or average well recoveries fall below $12/bbl or 112,000 bbl of oil equivalent (BOE), respectively. The application of technological innovation in the Giddings field may culminate in the drilling of over 2,000 horizontal Austin chalk wells, and has conceivably increased recoverable reserves by 400 million BOE.

  12. Profitability of Contrarian Strategies in the Chinese Stock Market

    PubMed Central

    Shi, Huai-Long; Jiang, Zhi-Qiang; Zhou, Wei-Xing

    2015-01-01

    This paper reexamines the profitability of loser, winner and contrarian portfolios in the Chinese stock market using monthly data of all stocks traded on the Shanghai Stock Exchange and Shenzhen Stock Exchange covering the period from January 1997 to December 2012. We find evidence of short-term and long-term contrarian profitability in the whole sample period when the estimation and holding horizons are 1 month or longer than 12 months and the annualized return of contrarian portfolios increases with the estimation and holding horizons. We perform subperiod analysis and find that the long-term contrarian effect is significant in both bullish and bearish states, while the short-term contrarian effect disappears in bullish states. We compare the performance of contrarian portfolios based on different grouping manners in the estimation period and unveil that decile grouping outperforms quintile grouping and tertile grouping, which is more evident and robust in the long run. Generally, loser portfolios and winner portfolios have positive returns and loser portfolios perform much better than winner portfolios. Both loser and winner portfolios in bullish states perform better than those in the whole sample period. In contrast, loser and winner portfolios have smaller returns in bearish states, in which loser portfolio returns are significant only in the long term and winner portfolio returns become insignificant. These results are robust to the one-month skipping between the estimation and holding periods and for the two stock exchanges. Our findings show that the Chinese stock market is not efficient in the weak form. These findings also have obvious practical implications for financial practitioners. PMID:26368537

  13. Profitability of Contrarian Strategies in the Chinese Stock Market.

    PubMed

    Shi, Huai-Long; Jiang, Zhi-Qiang; Zhou, Wei-Xing

    2015-01-01

    This paper reexamines the profitability of loser, winner and contrarian portfolios in the Chinese stock market using monthly data of all stocks traded on the Shanghai Stock Exchange and Shenzhen Stock Exchange covering the period from January 1997 to December 2012. We find evidence of short-term and long-term contrarian profitability in the whole sample period when the estimation and holding horizons are 1 month or longer than 12 months and the annualized return of contrarian portfolios increases with the estimation and holding horizons. We perform subperiod analysis and find that the long-term contrarian effect is significant in both bullish and bearish states, while the short-term contrarian effect disappears in bullish states. We compare the performance of contrarian portfolios based on different grouping manners in the estimation period and unveil that decile grouping outperforms quintile grouping and tertile grouping, which is more evident and robust in the long run. Generally, loser portfolios and winner portfolios have positive returns and loser portfolios perform much better than winner portfolios. Both loser and winner portfolios in bullish states perform better than those in the whole sample period. In contrast, loser and winner portfolios have smaller returns in bearish states, in which loser portfolio returns are significant only in the long term and winner portfolio returns become insignificant. These results are robust to the one-month skipping between the estimation and holding periods and for the two stock exchanges. Our findings show that the Chinese stock market is not efficient in the weak form. These findings also have obvious practical implications for financial practitioners.

  14. Increasing Cropping System Diversity Balances Productivity, Profitability and Environmental Health

    PubMed Central

    Davis, Adam S.; Hill, Jason D.; Chase, Craig A.; Johanns, Ann M.; Liebman, Matt

    2012-01-01

    Balancing productivity, profitability, and environmental health is a key challenge for agricultural sustainability. Most crop production systems in the United States are characterized by low species and management diversity, high use of fossil energy and agrichemicals, and large negative impacts on the environment. We hypothesized that cropping system diversification would promote ecosystem services that would supplement, and eventually displace, synthetic external inputs used to maintain crop productivity. To test this, we conducted a field study from 2003–2011 in Iowa that included three contrasting systems varying in length of crop sequence and inputs. We compared a conventionally managed 2-yr rotation (maize-soybean) that received fertilizers and herbicides at rates comparable to those used on nearby farms with two more diverse cropping systems: a 3-yr rotation (maize-soybean-small grain + red clover) and a 4-yr rotation (maize-soybean-small grain + alfalfa-alfalfa) managed with lower synthetic N fertilizer and herbicide inputs and periodic applications of cattle manure. Grain yields, mass of harvested products, and profit in the more diverse systems were similar to, or greater than, those in the conventional system, despite reductions of agrichemical inputs. Weeds were suppressed effectively in all systems, but freshwater toxicity of the more diverse systems was two orders of magnitude lower than in the conventional system. Results of our study indicate that more diverse cropping systems can use small amounts of synthetic agrichemical inputs as powerful tools with which to tune, rather than drive, agroecosystem performance, while meeting or exceeding the performance of less diverse systems. PMID:23071739

  15. Increasing cropping system diversity balances productivity, profitability and environmental health.

    PubMed

    Davis, Adam S; Hill, Jason D; Chase, Craig A; Johanns, Ann M; Liebman, Matt

    2012-01-01

    Balancing productivity, profitability, and environmental health is a key challenge for agricultural sustainability. Most crop production systems in the United States are characterized by low species and management diversity, high use of fossil energy and agrichemicals, and large negative impacts on the environment. We hypothesized that cropping system diversification would promote ecosystem services that would supplement, and eventually displace, synthetic external inputs used to maintain crop productivity. To test this, we conducted a field study from 2003-2011 in Iowa that included three contrasting systems varying in length of crop sequence and inputs. We compared a conventionally managed 2-yr rotation (maize-soybean) that received fertilizers and herbicides at rates comparable to those used on nearby farms with two more diverse cropping systems: a 3-yr rotation (maize-soybean-small grain + red clover) and a 4-yr rotation (maize-soybean-small grain + alfalfa-alfalfa) managed with lower synthetic N fertilizer and herbicide inputs and periodic applications of cattle manure. Grain yields, mass of harvested products, and profit in the more diverse systems were similar to, or greater than, those in the conventional system, despite reductions of agrichemical inputs. Weeds were suppressed effectively in all systems, but freshwater toxicity of the more diverse systems was two orders of magnitude lower than in the conventional system. Results of our study indicate that more diverse cropping systems can use small amounts of synthetic agrichemical inputs as powerful tools with which to tune, rather than drive, agroecosystem performance, while meeting or exceeding the performance of less diverse systems.

  16. IRS’ Administration of the Crude Oil Windfall Profit Tax Act of 1980.

    DTIC Science & Technology

    1984-06-18

    inaccurate. Given the importance of the annual information return to IRS’ windfall profit tax compliance program, a penalty for failure to file Form 6248...strengthen IRS’ _e windfall profit tax compliance activities and result in more efficient administrative procedures. (See pp. 13, 48, 49, 67, 87, and...with IRS’ efforts to develop and implement vari- ous windfall profit tax compliance programs. Chapter 4 discus- ses some basic definitional issues

  17. Some Selected Issues in the Relationship of Profit and Investment in Defense Procurement

    DTIC Science & Technology

    1979-03-23

    T-370 business, a lower rate of profit is appropriate for government cost-type contracts in comparison with commercial production. However, by... PROFIT AND INVESTMENT IN DEFENSE PROCUREMENT 5. TYPE OF REPORT & PERIOD COVERED SCIENTIFIC S. PERFORMING ORG. REPORT NUMBER T-370 7...19. KEY WORDS (Continue on reverse aide If necessary and Identify by block number) PROCUREMENT POLICY PROFIT DETERMINATION 20. ABSTRACT

  18. Worthington Industries, Incorporated, a Case Study in Employee Motivation Via Recognition and Profit Sharing.

    DTIC Science & Technology

    1983-09-01

    NDUSTRIES, INCORPORATED, A CASE STUDY IN EMPLOYEE MOTIVATION VIA RECOGNITION AND PROFIT SHARING William H. Taggart, First Lieutenant, USAF LSSR 46...t’ul d..d - [ WORTHINGTON INDUSTRIES, INCORPORATED, A CASE STUDY IN EMPLOYEE MOTIVATION VIA RECOGNITION-AND PROFIT SHARING William H. Taggart, First...REPORT & PERIOO COVERED WORTHINGTON INDUSTRIES, INCORPORATED, A master’s Thesis CASE STUDY IN EMPLOYEE MOTIVATION VIA RECOGNITION AND PROFIT SHARING 6

  19. Tying Profit to Performance: A Valuable Tool, But Use With Good Judgment

    DTIC Science & Technology

    2015-06-01

    profit, businesses die. From industry’s point of view, more profit is always better. Not being profitable makes a company unsustainable and will lead to...combination of incompetence, poor management, the realization of risk, or external fac- tors—defense companies will lose money and even go out of...business. That is the nature of capitalism. We do not have an obligation to protect defense companies from themselves, but we do have an obligation to

  20. Patents and profits: A disparity of manufacturing margins in the tenofovir value chain.

    PubMed

    Walwyn, David

    2013-03-01

    Registered in 2001, tenofovir disoproxil fumarate (TDF) has quickly become a mainstay of first line regimens for the treatment of HIV. Initially only available in developed countries at a cost of US$5 000 per person per year (ppy), Gilead's Access Programme (GAP) has extended the use of the product to 2.4 million patients in low and middle income countries. The programme has two components: distribution of the branded product at reduced prices and licensing partnerships with generic manufacturers. The licensing partnerships now supply 75% of the market by volume, at a treatment cost of US$57 ppy (1% of the branded cost). From Gilead's perspective, GAP must be considered a huge success. It has enabled the company to maintain high prices in developed countries whilst reducing its input costs and deflecting criticism of its failure to provide essential medicines for the poor, hence risking the possibility of compulsory licensing. Over the period 2001 to 2011, TDF in its various forms has generated for Gilead more than US$31 billion revenue at a gross margin of 80%, equivalent to a gross profit of US$25 billion. Analysis of the TDF value chain, from preparation of the active pharmaceutical ingredient (API) to sale of the formulated product, shows that manufacturing margins are highly skewed in favour of the originator, with the latter's profit being US$3.2 billion vs. US$4 million for API manufacturers and US$39 million for formulators (2011). The data argues for a more rational approach to drug pricing including possible regulation in developed countries and more sustainable margins for the generic producers.

  1. Public stewardship of private for-profit healthcare providers in low- and middle-income countries

    PubMed Central

    Wiysonge, Charles S; Abdullahi, Leila H; Ndze, Valantine N; Hussey, Gregory D

    2016-01-01

    articles, WHO International Clinical Trials Registry Platform, Clinicaltrials.gov, and various electronic databases of grey literature. Selection criteria Randomised trials, non-randomised trials, interrupted time series studies, or controlled before-after studies. Data collection and analysis Two authors independently assessed study eligibility and extracted data, comparing their results and resolving discrepancies by consensus. We expressed study results as risk ratios (RR) or mean differences (MD) with 95% confidence intervals (CI), where appropriate, and assessed the certainty of the evidence using Grades of Recommendation, Assessment, Development and Evaluation (GRADE). We did not conduct meta-analysis because of heterogeneity of interventions and study designs. Main results We identified 20,177 records, 50 of them potentially eligible. We excluded 39 potentially eligible studies because they did not involve a rigorous evaluation of training, regulation, or co-ordination of private for-profit healthcare providers in LMICs; five studies identified after the review was submitted are awaiting assessment; and six studies met our inclusion criteria. Two included studies assessed training alone; one assessed regulation alone; three assessed a multifaceted intervention involving training and regulation; and none assessed co-ordination. All six included studies targeted private for-profit pharmacy workers in Africa and Asia. Three studies found that training probably increases sale of oral rehydration solution (one trial in Kenya, 106 pharmacies: RR 3.04, 95% CI 1.37 to 6.75; and one trial in Indonesia, 87 pharmacies: RR 1.41, 95% CI 1.03 to 1.93) and dispensing of anti-malarial drugs (one trial in Kenya, 293 pharmacies: RR 8.76, 95% CI 0.94 to 81.81); moderate-certainty evidence. One study conducted in the Lao People's Democratic Republic shows that regulation of the distribution and sale of registered pharmaceutical products may improve composite pharmacy indicators (one

  2. Period doubling cascades of prey-predator model with nonlinear harvesting and control of over exploitation through taxation

    NASA Astrophysics Data System (ADS)

    Gupta, R. P.; Banerjee, Malay; Chandra, Peeyush

    2014-07-01

    The present study investigates a prey predator type model for conservation of ecological resources through taxation with nonlinear harvesting. The model uses the harvesting function as proposed by Agnew (1979) [1] which accounts for the handling time of the catch and also the competition between standard vessels being utilized for harvesting of resources. In this paper we consider a three dimensional dynamic effort prey-predator model with Holling type-II functional response. The conditions for uniform persistence of the model have been derived. The existence and stability of bifurcating periodic solution through Hopf bifurcation have been examined for a particular set of parameter value. Using numerical examples it is shown that the system admits periodic, quasi-periodic and chaotic solutions. It is observed that the system exhibits periodic doubling route to chaos with respect to tax. Many forms of complexities such as chaotic bands (including periodic windows, period-doubling bifurcations, period-halving bifurcations and attractor crisis) and chaotic attractors have been observed. Sensitivity analysis is carried out and it is observed that the solutions are highly dependent to the initial conditions. Pontryagin's Maximum Principle has been used to obtain optimal tax policy to maximize the monetary social benefit as well as conservation of the ecosystem.

  3. Building a strategy for obesity prevention one piece at a time: the case of sugar-sweetened beverage taxation.

    PubMed

    Buhler, Susan; Raine, Kim D; Arango, Manuel; Pellerin, Suzie; Neary, Neil E

    2013-04-01

    Obesity is a major public health issue in Canada that is reaching historically high levels in spite of efforts, targeted primarily at individual behaviour, to promote changes in diet and physical activity. Urgency for change at the population level compels moving "upstream" toward multilevel, societal approaches for obesity prevention. Public health researchers, advocates and policy makers are increasingly recognizing the current food environment, including availability, pricing, and marketing of foods and beverages, promotes overconsumption of unhealthy food and beverage choices and have identified the food environment as a point for intervention for obesity prevention. In April 2011, a consensus conference with invited experts from research, policy and practice fields was held. The conference aimed to build consensus around policy levers to address environmental determinants of obesity, including next logical steps toward further policy action. Using economic policies, such as taxation of sugar-sweetened beverages (SSB), was discussed as one opportunity to promote healthy eating. This article reports on the consensus discussion that led to recommendations to tax sugar-sweetened beverages as one step in a multipronged comprehensive approach to obesity prevention. This recommendation is based on a synthesis of available evidence, including evidence regarding political feasibility, and potential impacts of a tax. In addition, we present additional primary research using current SSB consumption data to model the economic and behavioural impact of such a tax in Canada.

  4. The profitability of automatic milking on Dutch dairy farms.

    PubMed

    Bijl, R; Kooistra, S R; Hogeveen, H

    2007-01-01

    Several studies have reported on the profitability of automatic milking based on different simulation models, but a data-based study using actual farm data has been lacking. The objective of this study was to analyze the profitability of dairy farms having an automatic milking system (AMS) compared with farms using a conventional milking system (CMS) based on real accounting data. In total, 62 farms (31 using an AMS and 31 using a CMS) were analyzed for the year 2003 in a case control study. Differences between the years 2002 and 2003 also were analyzed by comparing a subgroup of 16 farms with an AMS and 16 farms with a CMS. Matching was based on the time of investment in a milking system (same year), the total milk production per year, and intensity of land use (kg/ha). Results from 2003 showed that the farms with an AMS used, on average, 29% less labor than farms with a CMS. In contrast, farms using a CMS grew faster (37,132 kg of milk quota and 5 dairy cows) than farms with an AMS (-3,756 kg milk quota and 0.5 dairy cows) between 2002 and 2003. Dairy farmers with a CMS had larger (euro7,899) revenues than those with an AMS. However, no difference in the margin on dairy production was detected, partly because of numerically greater (euro6,822) variable costs on CMS farms. Dairy farms were compared financially based on the amount of money that was available for rent, depreciation, interest, labor, and profit (RDILP). The CMS farms had more money (euro15,566) available for RDILP than the AMS farms. This difference was caused by larger fixed costs (excluding labor) for the AMS farms, larger contractor costs (euro6,422), and larger costs for gas, water, and electricity (euro1,549). Differences in costs for contractors and for gas, water, and electricity were statistically significant. When expressed per full-time employee, AMS farms had greater revenues, margins, and gross margins per full-time employee than did CMS farms. This resulted in a substantially greater

  5. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... any, described in subparagraph (1) of this paragraph (first for the current taxable year and then for..., described in subparagraph (2) of this paragraph (first for the current taxable year and then for prior..., described in subparagraph (3) of this paragraph (first for the current taxable year and then for...

  6. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... any, described in subparagraph (1) of this paragraph (first for the current taxable year and then for..., described in subparagraph (2) of this paragraph (first for the current taxable year and then for prior..., described in subparagraph (3) of this paragraph (first for the current taxable year and then for...

  7. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... any, described in subparagraph (1) of this paragraph (first for the current taxable year and then for..., described in subparagraph (2) of this paragraph (first for the current taxable year and then for prior..., described in subparagraph (3) of this paragraph (first for the current taxable year and then for...

  8. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... any, described in subparagraph (1) of this paragraph (first for the current taxable year and then for..., described in subparagraph (2) of this paragraph (first for the current taxable year and then for prior..., described in subparagraph (3) of this paragraph (first for the current taxable year and then for...

  9. Dusts, scale, slags, sludges... Not wastes, but sources of profits

    NASA Astrophysics Data System (ADS)

    Koros, Peter J.

    2003-12-01

    Historically, the steel industry has focused on the need for and the many benefits of recycling steel that is discarded either in its own or in its customers’ manufacturing processes, as well as in recovery and reuse of steel scrap that arises after the product has served its intended purpose. In fact, modern steelmaking relies on the use of recycled iron units for at least half of its production. The other side of the story is the fate of the non-steel by-products (e.g., oxide dusts, sludges, scales, slags, spent refractories and the contained “low grade” energy units that are generated as natural adjuncts to iron and steelmaking processes). These valuable by-products often are classified as “wastes” and are discarded to landfills, at significant cost, although in reality they offer significant potential for cost savings or profit if reintroduced into the industrial arena via well planned programs. Examples of such instances will be presented, including energy credit issues, in the hope of pointing the way for future expansion of benefits from these opportunities. Preparing for a challenge and honor such as the Howe Memorial Lecture, one has to stand in awe of the accomplishments of the predecessor we honor in this forum. He worked in the early days of our industry without the benefits of the many technological improvements he and his successors brought to play as the years went by. John Stubbles, in his Howe Memorial Lecture in 1997,[1] presented a masterful and entertaining biography of Howe and his very active and prolific life. Perhaps the most telling quotation he attributed to Howe is very pertinent to the topic we will address presently: “Metallurgy lives by profit, not logic,” to which I would like to add a comment that bears on the topic of this lecture from the 1991 Howe lecturer, my friend and mentor Bill Dennis, “Where there is muck, there is money.” There are numerous examples of “one hand washes the other” in this business; that

  10. Politics or profits? Gazprom, the Kremlin, and Russian energy policy

    NASA Astrophysics Data System (ADS)

    Swinn, Eric S.

    This paper adds to the ongoing discussion of Gazprom's role in Russia by placing the debate around Gazprom within the broader contexts of both the increasing prevalence of national oil companies in the world and the changing natural gas landscape. It assesses how the interplay between politics and profits has affected the way Gazprom can adapt to a rapidly changing world natural gas environment and how both the Kremlin and Gazprom are adjusting---or failing to adjust---their strategies accordingly. It concludes that Gazprom and the Kremlin are both adjusting to changes in the world natural gas environment, but they are doing so in their own ways, but given the affects the actions of one has on the other, the pace of adaptation is slower than what we might see with an entirely independent firm. The paper begins with a discussion of the tradeoffs inherent in Gazprom's relationship with the Kremlin. It identifies various factors at work politically that prevent Gazprom from profiting in the domestic economy. Primary among these factors are entrenched rent-seeking interests and philosophies about natural resources, as well as geopolitical interests. The paper identifies the 2006 and 2009 gas disputes with Ukraine as evidence of Kremlin interference in Gazprom's commercial activities and concrete examples of the boundaries between these two entities as well as the seeming blurring of these boundaries. The paper then moves into a discussion of increased volatility and risk in Gazprom's primary export market, Europe. The systemic context of a discussion of Gazprom today must include factors such as increased supply options for Europe that make natural gas a more fungible commodity than in the past and new legislation aimed at promoting energy independence via the development of a competitive natural gas market. This new context threatens Gazprom's ability to mitigate price risk in its export market, which in turn makes providing for the domestic market through gas rents

  11. Faculty Perceptions of Administrator Influence on Academic Quality in For-Profit Vocational Higher Education

    ERIC Educational Resources Information Center

    Booton, Carol M.

    2016-01-01

    Academic quality in for-profit vocational college programs is a concern for all stakeholders, especially nontraditional college students. The purpose of this study was to expand understanding of how administrators and owners of for-profit (proprietary) colleges influence academic quality in on-ground vocational college programs. A phenomenological…

  12. 7 CFR 3560.567 - Establishing the profit base on initial investment.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Establishing the profit base on initial investment. 3560.567 Section 3560.567 Agriculture Regulations of the Department of Agriculture (Continued) RURAL... Housing § 3560.567 Establishing the profit base on initial investment. The requirements established...

  13. 7 CFR 3560.567 - Establishing the profit base on initial investment.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Establishing the profit base on initial investment. 3560.567 Section 3560.567 Agriculture Regulations of the Department of Agriculture (Continued) RURAL... Housing § 3560.567 Establishing the profit base on initial investment. The requirements established...

  14. 7 CFR 3560.567 - Establishing the profit base on initial investment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Establishing the profit base on initial investment. 3560.567 Section 3560.567 Agriculture Regulations of the Department of Agriculture (Continued) RURAL... Housing § 3560.567 Establishing the profit base on initial investment. The requirements established...

  15. A Multi-Frame Analysis of For-Profit Higher Education

    ERIC Educational Resources Information Center

    Hodgman, Matthew R.

    2014-01-01

    After years of remarkable expansion, the for-profit higher education sector is showing signs of an industrial reset in the wake of increased federal regulations aimed at addressing claims of aggressive recruiting practices and high student default rates throughout the sector. Large publicly-traded for-profit universities, such as the University of…

  16. Professional Educator or Professional Manager? The Contested Role of the For-Profit International School Principal

    ERIC Educational Resources Information Center

    Machin, Denry

    2014-01-01

    For-profit education is increasingly prevalent within international schooling. The language of client, customer and consumer may not yet be embedded in the classroom, but international school leaders, particularly those operating in for-profit contexts, are having to respond not only to the needs of educational stakeholders but also to the…

  17. An Exploration of the Relationship between Training Grants and Profitability of UK Construction Companies

    ERIC Educational Resources Information Center

    Abdel-Wahab, Mohamed; Dainty, Andrew R. J.; Ison, Stephen G.; Hazlehurst, Guy

    2008-01-01

    A levy/grant system exists in the UK construction industry to provide financial support for companies undertaking training activities. With the current UK government skills policy, there is an emphasis on ensuring that training support provided to employers is aimed at enhancing companies' profitability. This paper explores the profitability of…

  18. A genetic analysis of post-weaning feedlot performance and profitability in Bonsmara cattle.

    PubMed

    van der Westhuizen, R R; van der Westhuizen, J; Schoeman, S J

    2009-02-25

    The aim of this study was to identify factors influencing profitability in a feedlot environment and to estimate genetic parameters for and between a feedlot profit function and productive traits measured in growth tests. The heritability estimate of 0.36 for feedlot profitability shows that this trait is genetically inherited and that it can be selected for. The genetic correlations between feedlot profitability and production and efficiency varied from negligible to high. The genetic correlation estimate of -0.92 between feed conversion ratio and feedlot profitability is largely due to the part-whole relationship between these two traits. Consequently, a multiple regression equation was developed to estimate a feed intake value for all performance-tested Bonsmara bulls, which were group fed and whose feed intakes were unknown. These predicted feed intake values enabled the calculation of a post-weaning growth or feedlot profitability value for all tested bulls, even where individual feed intakes were unknown. Subsequently, a feedlot profitability value for each bull was calculated in a favorable economic environment, an average economic environment and in an unfavorable economic environment. The high Pearson and Spearman correlations between the estimate breeding values based on the average economic environment and the other two environments suggested that the average economic environment could be used to calculate estimate breeding values for feedlot profitability. It is therefore not necessary to change the carcass, weaned calf or feed price on a regular basis to allow for possible re-rankings based on estimate breeding values.

  19. Predicting For-Profit Student Persistence Using the Student Satisfaction Inventory

    ERIC Educational Resources Information Center

    Edens, David

    2012-01-01

    For-profit colleges are under scrutiny with questions about quality of curriculum, quality of faculty and instruction, and the value of the degree for the high-priced tuition. The high debt-load and low levels of persistence among students who enter for-profit institutions raise the level of concern for these students, many of whom are older and…

  20. 48 CFR 215.404-76 - Reporting profit and fee statistics.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... statistics. 215.404-76 Section 215.404-76 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contract Pricing 215.404-76 Reporting profit and fee statistics. Follow the procedures at PGI 215.404-76 for reporting profit and fee statistics....

  1. 48 CFR 215.404-76 - Reporting profit and fee statistics.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... statistics. 215.404-76 Section 215.404-76 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contract Pricing 215.404-76 Reporting profit and fee statistics. Follow the procedures at PGI 215.404-76 for reporting profit and fee statistics....

  2. 48 CFR 215.404-76 - Reporting profit and fee statistics.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... statistics. 215.404-76 Section 215.404-76 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contract Pricing 215.404-76 Reporting profit and fee statistics. Follow the procedures at PGI 215.404-76 for reporting profit and fee statistics....

  3. 48 CFR 215.404-76 - Reporting profit and fee statistics.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... statistics. 215.404-76 Section 215.404-76 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contract Pricing 215.404-76 Reporting profit and fee statistics. Follow the procedures at PGI 215.404-76 for reporting profit and fee statistics....

  4. 48 CFR 215.404-76 - Reporting profit and fee statistics.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... statistics. 215.404-76 Section 215.404-76 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contract Pricing 215.404-76 Reporting profit and fee statistics. Follow the procedures at PGI 215.404-76 for reporting profit and fee statistics....

  5. Charter Schools, Equity, and Student Enrollments: The Role of For-Profit Educational Management Organizations

    ERIC Educational Resources Information Center

    Ertas, Nevbahar; Roch, Christine H.

    2014-01-01

    For-profit educational management organizations (EMOs) are a growing phenomenon in public education, and they are an integral part of charter school reform in many states. Research suggests that charter schools operated by for-profit entities may take a more entrepreneurial approach when expanding their operations and thus may be more inclined to…

  6. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not such...

  7. Expansion vs. Quality: Emerging Issues of For-Profit Private Higher Education Institutions in Ethiopia

    ERIC Educational Resources Information Center

    Alemu, Daniel S.

    2010-01-01

    Private for-profit higher education has been rapidly expanding in developing countries worldwide since the early 1990s. This global trend has been particularly evident in Ethiopia, where only three public universities existed until 1996. By 2005, about 60 private for-profit higher education institutions had been founded in Ethiopia. This has led…

  8. Measuring Profitability Impacts of Information Technology: Use of Risk Adjusted Measures.

    ERIC Educational Resources Information Center

    Singh, Anil; Harmon, Glynn

    2003-01-01

    Focuses on understanding how investments in information technology are reflected in the income statements and balance sheets of firms. Shows that the relationship between information technology investments and corporate profitability is much better explained by using risk-adjusted measures of corporate profitability than using the same measures…

  9. 76 FR 79168 - U.S. Department of Energy Audit Guidance: For-Profit Recipients

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-21

    .... Department of Energy Audit Guidance: For-Profit Recipients AGENCY: U.S. Department of Energy. ACTION: Request... to the requirements and guidance for independent audit organizations in conducting program compliance audits of for-profit recipients of federal financial assistance from DOE under its financial...

  10. 2 CFR Appendix C to Part 230 - Non-Profit Organizations Not Subject to This Part

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Astronomy Observatory, Green Bank, West Virginia 20. National Renewable Energy Laboratory, Golden, Colorado... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Non-Profit Organizations Not Subject to This... GUIDANCE Reserved COST PRINCIPLES FOR NON-PROFIT ORGANIZATIONS (OMB CIRCULAR A-122) Pt. 230, App....

  11. 48 CFR 1815.404-471 - NASA structured approach for profit or fee objective.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false NASA structured approach for profit or fee objective. 1815.404-471 Section 1815.404-471 Federal Acquisition Regulations System... NEGOTIATION Contract Pricing 1815.404-471 NASA structured approach for profit or fee objective....

  12. 26 CFR 1.381(c)(2)-1 - Earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of other property or money, then the accumulated earnings and profits of the transferor corporation... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Earnings and profits. 1.381(c)(2)-1 Section 1... TAX (CONTINUED) INCOME TAXES (Continued) Insolvency Reorganizations § 1.381(c)(2)-1 Earnings...

  13. 26 CFR 1.381(c)(2)-1 - Earnings and profits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of other property or money, then the accumulated earnings and profits of the transferor corporation... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Earnings and profits. 1.381(c)(2)-1 Section 1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations § 1.381(c)(2)-1 Earnings...

  14. 26 CFR 1.964-2 - Treatment of blocked earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Treatment of blocked earnings and profits. 1... blocked earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it is established to the satisfaction of the district director that any amount of the earnings...

  15. 26 CFR 1.964-2 - Treatment of blocked earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Treatment of blocked earnings and profits. 1... blocked earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it is established to the satisfaction of the district director that any amount of the earnings...

  16. 26 CFR 1.381(c)(2)-1 - Earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of other property or money, then the accumulated earnings and profits of the transferor corporation... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Earnings and profits. 1.381(c)(2)-1 Section 1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations § 1.381(c)(2)-1 Earnings...

  17. 26 CFR 1.964-2 - Treatment of blocked earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Treatment of blocked earnings and profits. 1... blocked earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it is established to the satisfaction of the district director that any amount of the earnings...

  18. Economic Downturn Brings Prosperity and Opportunities to For-Profit Colleges

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2008-01-01

    For-profit colleges, unlike the rest of higher education, are enjoying a financial boon that is likely to improve in the next couple of years. Enrollments this fall at nine major publicly traded college companies grew at a pace faster than the average annual rate of growth for the past three years, while profit margins for this year are projected…

  19. The For-Profit Transfer Path: A Comparison of California Community College Transfer Students

    ERIC Educational Resources Information Center

    van Ommeren, Alice

    2011-01-01

    The results of this study determined that community college students who transfer to for-profit institutions are indeed different from students who follow traditional routes defined as public and non-profit institutions. This study compares the demographic characteristics, academic experiences, and socioeconomic factors of California community…

  20. 26 CFR 1.312-15 - Effect of depreciation on earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect of depreciation on earnings and profits... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-15 Effect of depreciation on earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In...