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Sample records for distribute profit taxation

  1. 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.

  2. 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.

  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. Informal Taxation.

    PubMed

    Olken, Benjamin A; Singhal, Monica

    2011-10-01

    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.

  5. 26 CFR 1.457-7 - Taxation of Distributions Under Eligible Plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... installments may, at any time and without restriction, elect to receive a cash out of all remaining... form of 10 annual installment payments beginning at age 55. Two weeks later, within the 30-day window... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Taxation of Distributions Under Eligible...

  6. The impact of taxation on the distribution of wealth in an economy with changing population.

    PubMed

    Schwodiauer, G; Wenig, A

    1990-01-01

    The authors examine the determinants of the personal distribution of income and wealth using an overlapping generations model in which all individuals are assumed to be identical except for their inherited wealth. "It is shown that, in general, higher tax rates reduce distributive inequality as long as the rate of interest is exogenously given. In steady state, however, where the rate of interest is determined endogenously, increasing taxation and higher social security payments both diminish the capital labor ratio so that the rate of interest rises. If this interest effect is strong enough then it may outbalance the tendency toward more equality because higher interest rates enhance initial differences in the distribution of both income and wealth and, eventually, the inequality in the distribution of income and wealth in the society." The geographical focus is on developed countries.

  7. An Analysis on Distribution of Cooperative Profit in Supply Chain Based on Multi-Agent

    NASA Astrophysics Data System (ADS)

    Zhang, Yaofeng; Geng, Hilin

    The problem about the distribution of profit in supply chain cooperation has been widespreadly concerned in recent years. This paper formulates an evolutionary game model of the profit distribution in supply chain. Using the Multi-Agent Simulation technology, we analyze the influences of the profit distribution to the level of cooperation and average individual income. The results show that it's only the profit disribution coefficient in the vicinity of 0.5, the ratio of cooperation can keep relatively high level, and the changes of average individual income caused by cost-benefit ratio are smaller than by knowledge spillover revenue.

  8. 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…

  9. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... assignment treated as a loan under section 72(p)(1)(B)) is treated as having been received as a distribution... pledge or assignment treated as a loan under section 72(p)(1)(B)) is includible in the gross income of... is not an actual distribution for purposes of § 1.403(b)-6, as provided at § 1.72(p)-1, Q&A-12 and...

  10. 26 CFR 1.403(b)-7 - Taxation of distributions and benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... assignment treated as a loan under section 72(p)(1)(B)) is treated as having been received as a distribution... pledge or assignment treated as a loan under section 72(p)(1)(B)) is includible in the gross income of... is not an actual distribution for purposes of § 1.403(b)-6, as provided at § 1.72(p)-1, Q&A-12 and...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... assignment treated as a loan under section 72(p)(1)(B)) is treated as having been received as a distribution... pledge or assignment treated as a loan under section 72(p)(1)(B)) is includible in the gross income of... is not an actual distribution for purposes of § 1.403(b)-6, as provided at § 1.72(p)-1, Q&A-12 and...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... assignment treated as a loan under section 72(p)(1)(B)) is treated as having been received as a distribution... pledge or assignment treated as a loan under section 72(p)(1)(B)) is includible in the gross income of... is not an actual distribution for purposes of § 1.403(b)-6, as provided at § 1.72(p)-1, Q&A-12 and...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... assignment treated as a loan under section 72(p)(1)(B)) is treated as having been received as a distribution... pledge or assignment treated as a loan under section 72(p)(1)(B)) is includible in the gross income of... is not an actual distribution for purposes of § 1.403(b)-6, as provided at § 1.72(p)-1, Q&A-12 and...

  14. 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. PMID:20429551

  15. 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.

  16. 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

    ... from the net revenues of any class II or class III gaming activity, as defined in 25 U.S.C. 2703... Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Withholding on distributions of Indian...

  17. 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

    ... from the net revenues of any class II or class III gaming activity, as defined in 25 U.S.C. 2703... Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Withholding on distributions of Indian...

  18. 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

    ... from the net revenues of any class II or class III gaming activity, as defined in 25 U.S.C. 2703... Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Withholding on distributions of Indian...

  19. 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

    ... from the net revenues of any class II or class III gaming activity, as defined in 25 U.S.C. 2703... Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Withholding on distributions of Indian...

  20. 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

    ... from the net revenues of any class II or class III gaming activity, as defined in 25 U.S.C. 2703... Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Withholding on distributions of Indian...

  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. 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)

  3. 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.

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

    DOE PAGESBeta

    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 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

  5. 26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete...

  6. Taxation of exhaustible resources

    SciTech Connect

    Gamponia, V.; Mendelsohn, R.

    1985-02-01

    The efficiency and equity effects of unit, yield, property, and windfall profits taxes upon nonrenewable resources are compared. The yield tax is the most efficient, and unit and property taxes are the least efficient of current taxes. If the base price of the windfall profits tax is set close to extraction cost, the windfall profits tax can be even more efficient than the yield tax. All the tax burdens fall primarily upon owners. In fact, with the property and windfall profits taxes, consumers can even be made better off. 4 references, 7 tables.

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

    NASA Astrophysics Data System (ADS)

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

    2009-11-01

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

  8. 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…

  9. 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...

  10. 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...

  11. 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...

  12. 31 CFR 352.10 - Taxation.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  13. 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...

  14. 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...

  15. 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....

  16. 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...

  17. 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

    ... corporation was a less developed country corporation (as defined in 26 CFR § 1.902-2 revised as of April 1... (26 CFR § 1.902-1 revised as of April 1, 1978). (b) Combined distributions. If a domestic shareholder...) Distributions of a first-tier corporation attributable to certain distributions from second- or...

  18. 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

    ... less developed country corporation (as defined in 26 CFR § 1.902-2 revised as of April 1, 1978), then... shall be calculated under the rules relating to less developed country corporations contained in (26 CFR...) Distributions of a first-tier corporation attributable to certain distributions from second- or...

  19. 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 and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT... INDEBTEDNESS-R.E.A. SERIES § 345.5 Taxation. The income derived from the certificates is subject to all...

  20. Property Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

  1. Economic aspects of tobacco use and taxation policy.

    PubMed Central

    Godfrey, C.; Maynard, A.

    1988-01-01

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

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

    PubMed

    Gadiesh, O; Gilbert, J L

    1998-01-01

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

  3. 31 CFR 309.4 - Taxation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... OF THE TREASURY BUREAU OF THE PUBLIC DEBT ISSUE AND SALE OF TREASURY BILLS § 309.4 Taxation. The... principal or interest thereof by any State, or any of the possessions of the United States, or by any...

  4. 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.

  5. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  6. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  7. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  8. 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...

  9. 26 CFR 509.120 - Double taxation claims.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  10. 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…

  11. 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.

  12. Are increases in cigarette taxation regressive?

    PubMed

    Borren, P; Sutton, M

    1992-12-01

    Using the latest published data from Tobacco Advisory Council surveys, this paper re-evaluates the question of whether or not increases in cigarette taxation are regressive in the United Kingdom. The extended data set shows no evidence of increasing price-elasticity by social class as found in a major previous study. To the contrary, there appears to be no clear pattern in the price responsiveness of smoking behaviour across different social classes. Increases in cigarette taxation, while reducing smoking levels in all groups, fall most heavily on men and women in the lowest social class. Men and women in social class five can expect to pay eight and eleven times more of a tax increase respectively, than their social class one counterparts. Taken as a proportion of relative incomes, the regressive nature of increases in cigarette taxation is even more pronounced.

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

    PubMed Central

    2010-01-01

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

  14. 26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a... dividend to the shareholders of the second corporation, section 312(f) prescribes certain rules. It... sixteenth amendment to the Constitution. (b) The principles set forth in paragraph (a) of this section...

  15. Education for Profit.

    ERIC Educational Resources Information Center

    Kirp, David L.

    2003-01-01

    Describes for-profit U.S. schools, focusing on the University of Phoenix, Arizona, and DeVry University, the largest for-profit schools in the country. Notes that these schools are in fierce competition with community colleges, regional state universities, and private schools. Notes that opponents complain that such schools are operated as…

  16. 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…

  17. 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 and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT OFFERING OF UNITED STATES SAVINGS BONDS, SERIES E §...

  18. 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.

  19. Managing price, gaining profit.

    PubMed

    Marn, M V; Rosiello, R L

    1992-01-01

    The fastest and most effective way for a company to realize maximum profit is to get its pricing right. The right price can boost profit faster than increasing volume will; the wrong price can shrink it just as quickly. Yet many otherwise tough-minded managers miss out on significant profits because they shy away from pricing decisions for fear that they will alienate their customers. Worse, if management isn't controlling its pricing policies, there's a good chance that the company's clients are manipulating them to their own advantage. McKinsey & Company's Michael Marn and Robert Rosiello show managers how to gain control of the pricing puzzle and capture untapped profit potential by using two basic concepts: the pocket price waterfall and the pocket price band. The pocket price waterfall reveals how price erodes between a company's invoice figure and the actual amount paid by the customer--the transaction price. It tracks the volume purchase discounts, early payment bonuses, and frequent customer incentives that squeeze a company's profits. The pocket price band plots the range of pocket prices over which any given unit volume of a single product sells. Wide price bands are commonplace: some manufacturers' transaction prices for a given product range 60%; one fastener supplier's price band ranged up to 500%. Managers who study their pocket price waterfalls and bands can identify unnecessary discounting at the transaction level, low-performance accounts, and misplaced marketing efforts. The problems, once identified, are typically easy and inexpensive to remedy. PMID:10121318

  20. Managing price, gaining profit.

    PubMed

    Marn, M V; Rosiello, R L

    1992-01-01

    The fastest and most effective way for a company to realize maximum profit is to get its pricing right. The right price can boost profit faster than increasing volume will; the wrong price can shrink it just as quickly. Yet many otherwise tough-minded managers miss out on significant profits because they shy away from pricing decisions for fear that they will alienate their customers. Worse, if management isn't controlling its pricing policies, there's a good chance that the company's clients are manipulating them to their own advantage. McKinsey & Company's Michael Marn and Robert Rosiello show managers how to gain control of the pricing puzzle and capture untapped profit potential by using two basic concepts: the pocket price waterfall and the pocket price band. The pocket price waterfall reveals how price erodes between a company's invoice figure and the actual amount paid by the customer--the transaction price. It tracks the volume purchase discounts, early payment bonuses, and frequent customer incentives that squeeze a company's profits. The pocket price band plots the range of pocket prices over which any given unit volume of a single product sells. Wide price bands are commonplace: some manufacturers' transaction prices for a given product range 60%; one fastener supplier's price band ranged up to 500%. Managers who study their pocket price waterfalls and bands can identify unnecessary discounting at the transaction level, low-performance accounts, and misplaced marketing efforts. The problems, once identified, are typically easy and inexpensive to remedy.

  1. 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

  2. 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

  3. Profitability starts within.

    PubMed

    Bever, Jennifer

    2006-12-01

    All these technology solutions enhance practice profitability and staff efficiency and are reasonably priced. If your office is not taking advantage of these tools, put them on your list of discussion points for the next partner meeting. Keep in mind, however, that tools on their own cannot solve reimbursement issues--financial success requires organized operations and well-trained staff. And, of course, financial success in additional lines of business is more likely when the practice itself is well run and profitable. PMID:17243412

  4. From People to Profits.

    ERIC Educational Resources Information Center

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

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

  5. 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…

  6. Schooled for Profit.

    ERIC Educational Resources Information Center

    Molnar, Alex

    1995-01-01

    In the probusiness 1980s, marketing and public-relations schemes were characterized as legitimate contributions to the curriculum, helpful teaching aids, or effective school-business cooperation models. By the late 1980s, commercialism in schools had become so rampant that Channel One was regarded as a school-reform proposal. Today, profit-making…

  7. 20 CFR 243.4 - Taxation of benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 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…

  9. 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...

  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. 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…

  12. 26 CFR 1.501(a)-1 - Exemption from taxation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 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)...

  13. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Taxation of multiple skips. 26.2653-1 Section 26... Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST, solely... the trust is a direct skip, and the property is held in trust immediately after the transfer....

  14. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Taxation of multiple skips. 26.2653-1 Section...-1 Taxation of multiple skips. (a) General rule. If property is held in trust immediately after a GST... the trust is a direct skip, and the property is held in trust immediately after the transfer....

  15. 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 400.710 Agriculture Regulations of the Department of Agriculture (Continued) FEDERAL CROP INSURANCE... of Policies and Rates of Premium § 400.710 Preemption and premium taxation. A policy or plan...

  16. Changing the Australian Taxation System: Towards a Family Income Guarantee.

    ERIC Educational Resources Information Center

    Institute of Family Studies, Melbourne (Australia).

    Changes in the Australian taxation system are discussed in reference to two central issues: (1) achieving horizontal and vertical equity within the tax-transfer system; and (2) interrelating taxation and social security systems. Horizontal equity embodies the principle that those in similar economic circumstances should pay the same levels of…

  17. 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.

  18. 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.

  19. Taxation and life expectancy in Western Europe.

    PubMed

    Bagger, P J

    2004-06-01

    With the exception of Denmark, life expectancy in Western Europe has shown a significant increase over the last decades. During that period of time overall taxation has increased in most of the countries, especially in Denmark. We, therefore, examined whether taxation could influence life expectancy in Western Europe. We used information on the sum of income tax and employees' social contribution in percentage of gross wage earnings from the OECD database and data on disability adjusted life expectancy at birth from the World Health Organization database. We arbitrarily only included countries with populations in excess of 4 millions and thereby excluded smaller countries where tax exemption is part of the national monetary policy. We found that disability adjusted life expectancy at birth was inversely correlated to the total tax burden in Western Europe. We speculate whether a threshold exists where high taxes exert a negative influence on life expectancy despite increased welfare spending. The study suggests that tax burden should be considered among the multiple factors influencing life expectancy. PMID:15242031

  20. Economic approaches to nonrenewable resource taxation

    SciTech Connect

    Brewer, K.J.; Hamilton, S.E.; Westin, R.A.

    1996-12-31

    The purpose of this Article is to provide the reader with a survey of the current status of natural resource economics insofar as it related to tax policy. The topic is limited to oil, gas and minerals. The Article begins with a review of the kinds of oil and gas exploitation contracts that arose in the U.S. in a free-wheeling industry, the primary feature of which is that private owners of the oil and gas interests are able to enforce the property interests created by those contracts. The subject is important because (1) those contracts spread into the mining (and to a lesser extent the timber) industry, and (2) the contracts are closely analogous to later tax systems in which the state owns the resources. There is a tendency among thinkers in the area to overlook these market-based arrangements and to imagine that they are logically separate from tax systems. They are not separate. Moreover, by understanding the private forms, one is well-armed to evaluate the taxation of natural resources and to detect the limits, especially the inflexibility, of government-designed systems. One can then ask questions about the wisdom of any particular country`s choices in the field of natural resource taxation. The Article then moves to the economist`s stand on the subject, as expressed in the prevailing literature. Finally, the Article closes with some policy considerations with respect to structuring tax systems in which the state is the proprietor of the resources.

  1. Does outsourcing affect hospital profitability?

    PubMed

    Danvers, Kreag; Nikolov, Pavel

    2010-01-01

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

  2. Taxation of foreign oil and gas income: a primer

    SciTech Connect

    Lashbrooke, E.C. Jr.

    1983-06-01

    The United States, just like many other countries of the world, uses the source of income, residence, citizenship, or a combination thereof as its bases of taxation. This makes double taxation, the result of a home and host countries both taxing the same income, an obstacle in the way of international investment and technology. Allowing a tax credit for certain taxes paid to foreign sovereigns is the American approach to help alleviate the double taxation problem. Special effort is taken to define foreign oil and gas extraction income (FOGEI) and foreign oil-related income (FORI) as they pertain to taxation. Several examples illustrate the latest means for calculating FOGEI and FORI taxable income based on the 1982 and 1983 limitations and provisions which were set forth in the Internal Revenue Code. 175 references.

  3. 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. PMID:26546657

  4. 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.

  5. Casino taxation in macao: an economic perspective.

    PubMed

    Gu, Xinhua; Tam, Pui Sun

    2011-12-01

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

  6. Casino taxation in macao: an economic perspective.

    PubMed

    Gu, Xinhua; Tam, Pui Sun

    2011-12-01

    Macao's gaming industry has experienced dramatic growth for 8 years, yet with certain social costs due to compulsive gambling. The government has come under pressure for tax cuts even though its gaming receipts are falling relatively to the casino retained revenue. The request for tax relief is triggered by a recent decline in net profit despite fast growing gross gaming revenue under favorable market conditions. This is very likely caused by a substantial hike in casino operating costs due to increased competition and might also signal the presence of the principal-agent problem. Given the regressivity of gaming tax with respect to net profit, it is no surprise that casinos with lower profitability are more prone to seek tax cuts. The source of Macao gaming profit hinges on three distinct factors: rising demand from China, monopoly location for casinos, and market structure of oligopoly. These factors provide economic justifications for the current tax regime of Macao with a strong ability to pass tax burdens on to massive visitors. The government relies on casino tax revenue to deal with gambling related problems and promote local diversified development. Pushing for tax variability may create policy instability, business uncertainty, and unpredictable prosperity in the long term. PMID:21210190

  7. 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)...

  8. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 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...

  10. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 26 CFR 25.2701-5 - Adjustments to mitigate double taxation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Adjustments to mitigate double taxation. 25....2701-5 Adjustments to mitigate double taxation. (a) Reduction of transfer tax base—(1) In general. This... − $187,500). (g) Double taxation otherwise avoided. No reduction is available under this section if—...

  12. 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)].

  13. 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.

  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. Urban Property Taxation: III. Rejection and Reformation. Exchange Bibliography 481.

    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 variations on the central theme of reform. Included are sources dealing with redesigning systems, exemptions, judicial review, alternatives, limitations, equalization, differentials, and model laws.…

  16. Taxation and the Preservation of Tribal Political and Geographical Autonomy.

    ERIC Educational Resources Information Center

    Clow, Richmond L.

    1991-01-01

    Examines the complexities of the taxation issue in Indian affairs, both for American Indian reservations and adjacent local governments. Demonstrates the role of statutes and case law in the recurring struggle to balance tribal immunities guaranteed by the federal government with the expectations of non-Indian taxpayers. (SV)

  17. Taxation of Fringe Benefits: Alternative Approaches to Current Problems.

    ERIC Educational Resources Information Center

    Cohen, Anita E.

    1979-01-01

    The current IRS tax treatment of fringe benefits is seen as inadequate, and the judicial precept confusing, because groups of employee benefits are inappropriately excluded from taxation as perquisites. A tax equalization approach is proposed. Available from Suffolk University Law Review Office, 41 Temple St., Boston, MA 02114. (MSE)

  18. 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. PMID:19374617

  19. 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…

  20. 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,…

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

    PubMed

    Richardson, J; Crowley, S

    1994-01-01

    This paper considers alternative approaches to the evaluation of the total cost of alcohol consumption in Australia. It calculates the impact of alternative tax rates on beer, wine and spirits separately and the 'consumption cost' of these taxes in terms of the distortion caused to consumption patterns. Two separate analyses are carried out. First optimal taxation is calculated which minimises the total loss from the 'consumption cost' of taxation plus the external cost of alcohol consumption. Secondly, the benefits of life are separated from other benefits and the impact of tax expressed in terms of the cost per life year gained. Conceptualised in this way, the results of this 'tax' program may be expressed in the same way as other health programs, namely as a net cost per life year gained. Alcohol taxation may then be compared with other life saving interventions. The chief conclusion reached is that in Australia there is a very compelling case for a new tax base and for a very significant increase in the rate of alcohol taxation. PMID:8044214

  2. Teacher Negotiations, School District Expenditures, and Taxation Levels.

    ERIC Educational Resources Information Center

    Gallagher, Daniel G.

    1979-01-01

    For all three school district wealth groups examined, the results suggest that collective bargaining activity is exerting pressure on school administrators to expand the level of the total operating budgets by increasing district taxation. Collective bargaining is significantly related to higher expenditure within the teacher salary area.…

  3. Labor Effort Disincentives of Negative Income Taxation. Final Report.

    ERIC Educational Resources Information Center

    Spaeth, William C., Jr.

    The study attempts to determine what labor effort disincentives, if any, will result from the introduction of a negative income tax plan into the fiscal structure of the U. S. The study's conclusions are: disincentives appear to be associated with negative income taxation, and these disincentives depend on whether the worker is in the…

  4. 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…

  5. 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

  6. 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

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

    PubMed

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

    1996-01-01

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

  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. How much downside? Quantifying the relative harm from tobacco taxation

    PubMed Central

    Wilson, N; Thomson, G; Tobias, M; Blakely, T

    2004-01-01

    Objective: To estimate the loss of life expectancy attributable to tobacco taxation (via financial hardship and flow-on health effect) in New Zealand. Design: Data were used on the gradients in life expectancy and smoking by neighbourhood socioeconomic deprivation and survey data on tobacco expenditure. Three estimates were modelled of the percentage of the crude association of neighbourhood deprivation with life expectancy that might be mediated via financial hardship: 100%, 50%, and 25% (best estimate). From this information the impact of tobacco taxation on life expectancy was estimated. Main results: For the total population, the estimated loss of life expectancy due to tobacco tax ranged from 0.005 years to 0.027 years. For people living in the most deprived 30% of neighbourhoods, the range was 0.009 to 0.044 years (that is, 3 to 16 days of lost life expectancy). For the total population the loss of life expectancy attributable to tobacco tax ranged from 119 to 460 times less than that attributable to deprivation. The loss of life expectancy attributable to tobacco tax was 42 to 257 times less than that attributable to smoking. Conclusions: The estimated harm to life expectancy from tobacco taxation (via financial hardship) is orders of magnitude smaller than the harm from smoking. Although the analyses involve a number of simplistic assumptions, this conclusion is likely to be robust. Policy makers should be reassured that tobacco taxation is likely to be achieving far more benefit than harm in the general population and in socioeconomically deprived populations. PMID:15143110

  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. 48 CFR 1415.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1415.404-4 Profit. (a) DOI's policy is to use a structured approach for determining the profit or fee prenegotiation objective in acquisition actions...

  14. Swimming in turbulent flow - profitable or costly ?

    NASA Astrophysics Data System (ADS)

    Enders, E. C.; Roy, A. G.

    2004-05-01

    Fish swimming performance has long been of interest to researchers. Experiments on swimming performance are generally performed under conditions which minimise flow heterogeneity. However, fish live in environments were intense fluctuations of flow velocity and pressure occur. Only recently, studies emerged that consider the effect of turbulence on the swimming performance of fish. Research has shown that fish may benefit from turbulence. For example, rainbow trout swimming behind an obstacle which produced stable vortex shedding, profited from the energy of these vortices. Fish adjusted their swimming patterns to slalom between the vortices which resulted in a reduction in muscle activity suggesting that fish reduced energy expenditure of swimming. Similarly, sockeye salmon exploited recirculation zones during upriver spawning migration to minimise energy expenditure. In contrast to these investigations showing that fish may actually profit from turbulence, several studies suggested that turbulence increases energy expenditure of swimming. Sustained swimming speed of fish decreased with increasing turbulence intensity suggesting an increase in swimming costs. Similarly, Atlantic salmon swimming in turbulent flow have 2- to 4-fold increased energy expenditure in comparison to estimates obtained under minimised flow heterogeneity. We will give an overview of recent studies and of new experimental evidence showing how turbulence affects fish behaviour, energetics and distribution and we discuss the relevant scales at which turbulent flow structures affect fish depending on its size. These results are from special interest not only for fisheries management, habitat restoration and biodiversity conservation but also for conceptualisation and construction of migratory fish pathways.

  15. Choice of For-Profit College

    ERIC Educational Resources Information Center

    Chung, Anna S.

    2012-01-01

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

  16. 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…

  17. 78 FR 11164 - Policy on Contractor Profits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-15

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

  18. 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…

  19. 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…

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

    PubMed

    Grabowski, David C; Hirth, Richard A

    2003-01-01

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

  1. 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...

  2. 26 CFR 1.1293-1 - Current taxation of income from qualified electing funds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 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....

  4. 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,...

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

    ERIC Educational Resources Information Center

    McLure, Charles E., Jr.

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

  6. 26 CFR 1.522-2 - Manner of taxation of cooperative associations subject to section 522.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Manner of taxation of cooperative associations...-2 Manner of taxation of cooperative associations subject to section 522. (a) In general. Farmers... provided in 26 CFR (1939) 39.22(d)-3 (Regulations 118) must exercise the election provided in section...

  7. 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...

  8. 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...

  9. 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)

  10. 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...

  11. 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)...

  12. 26 CFR 1.857-6 - Method of taxation of shareholders 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 Method of taxation of shareholders of real...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except as otherwise provided in paragraph (b) of this section (relating to capital gains), a...

  13. 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 Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a... gains), a shareholder receiving dividends from a regulated investment company shall include...

  14. 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.

  15. Profitable capitation requires accurate costing.

    PubMed

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

    1996-01-01

    In the name of costing accuracy, nurses are asked to track inventory use on per treatment basis when more significant costs, such as general overhead and nursing salaries, are usually allocated to patients or treatments on an average cost basis. Accurate treatment costing and financial viability require analysis of all resources actually consumed in treatment delivery, including nursing services and inventory. More precise costing information enables more profitable decisions as is demonstrated by comparing the ratio-of-cost-to-treatment method (aggregate costing) with alternative activity-based costing methods (ABC). Nurses must participate in this costing process to assure that capitation bids are based upon accurate costs rather than simple averages. PMID:8788799

  16. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... owned and controlled by socially and economically disadvantaged individuals, women-owned small business... workshops for workers with disabilities, and energy conservation. Greater profit opportunity should...

  17. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... owned and controlled by socially and economically disadvantaged individuals, women-owned small business... sheltered workshops, and energy conservation. Greater profit opportunity should be provided contractors...

  18. Profit efficiency and ownership of German hospitals.

    PubMed

    Herr, Annika; Schmitz, Hendrik; Augurzky, Boris

    2011-06-01

    This paper investigates the cost and profit efficiency of German hospitals and their variation with ownership type. It is motivated by the empirical finding that private (for-profit) hospitals - having been shown to be less cost efficient in the past - on average earn higher profits than public hospitals. We conduct a Stochastic Frontier Analysis on a multifaceted administrative German data set combined with the balance sheets of 541 hospitals of the years 2002-2006. The results show no significant differences in cost efficiency but higher profit efficiency of private than of publicly owned hospitals.

  19. Profitability of HMOs: does non-profit status make a difference?

    PubMed

    Bryce, H J

    1994-06-01

    This study, based on 163 HMOs, tests the hypothesis that the rates of return on assets (ROA) are not significantly different between for-profit and non-profit HMOs. It finds no statistical support for rejecting the hypothesis. The marked similarity in profitability is fully explained by analyzing methods of cost control and accounting, operational incentives and constraints, and price determination. The paper concludes that profitability is not a defining distinction in the operation of managed care.

  20. Do Costs Differ between For-Profit and Not-for-Profit Producers of Higher Education?

    ERIC Educational Resources Information Center

    Laband, David N.; Lentz, Bernard F.

    2004-01-01

    In theory, not-for-profit organizations will be characterized by higher production costs per unit of output than for-profit producers of otherwise-identical goods/services, since profit maximization implies cost minimization per unit of output; breaking even does not imply cost minimization and, indeed, may imply inflated costs. We explore the…

  1. 48 CFR 1515.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Profit. 1515.404-4 Section 1515.404-4 Federal Acquisition Regulations System ENVIRONMENTAL PROTECTION AGENCY CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1515.404-4 Profit. This...

  2. 14 CFR 24 - Profit and Loss Elements

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Register citations affecting part 241 section 24, see the List of CFR Sections Affected, which appears in... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Profit and Loss Elements Section 24 Section... Financial Reporting Requirements Section 24 Profit and Loss Elements Schedule P-1.1—Statement of...

  3. 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…

  4. 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)

  5. 48 CFR 1415.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Profit. 1415.404-4 Section 1415.404-4 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR CONTRACTING METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 1415.404-4 Profit. (a) DOI's policy is to use...

  6. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... responsibilities. The statutory limitations on price and fee as set forth in 48 CFR 15.404-4(c)(4)(i) shall be... profit/fee analysis technique designed for a systematic application of the profit factors in 48 CFR 15...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of...

  7. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... responsibilities. The statutory limitations on price and fee as set forth in 48 CFR 15.404-4(c)(4)(i) shall be... profit/fee analysis technique designed for a systematic application of the profit factors in 48 CFR 15...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of...

  8. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... responsibilities. The statutory limitations on price and fee as set forth in 48 CFR 15.404-4(c)(4)(i) shall be... profit/fee analysis technique designed for a systematic application of the profit factors in 48 CFR 15...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of...

  9. 48 CFR 915.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... responsibilities. The statutory limitations on price and fee as set forth in 48 CFR 15.404-4(c)(4)(i) shall be... profit/fee analysis technique designed for a systematic application of the profit factors in 48 CFR 15...) and Bonneville Power Administration (BPA) functions. Pursuant to section 602(d) (13) and (20) of...

  10. 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... Contract Pricing 1615.404-4 Profit. (a) When the pricing of FEHB Program contracts is determined by...

  11. 48 CFR 215.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Profit. (b) Policy. (1) Contracting officers shall use a structured approach for developing a... alternate structured approach. (c) Contracting officer responsibilities. (1) Also, do not perform a profit analysis when assessing cost realism in competitive acquisitions. (2) When using a structured approach,...

  12. 48 CFR 2815.404-4 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 2815.404-4 Profit. If a contractor insists on a... officer has taken all authorized actions to negotiate a reasonable price or profit or fee without success, the contracting officer shall then refer the contract action to the HCA or designee....

  13. 40 CFR 35.937-7 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE STATE AND LOCAL ASSISTANCE Grants for Construction of Treatment Works-Clean Water Act § 35.937-7 Profit. The objective of... (direct and indirect) from the price. (Because this definition of profit is based on Federal...

  14. 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…

  15. Health advertising: prevention for profit.

    PubMed

    Freimuth, V S; Hammond, S L; Stein, J A

    1988-05-01

    The National Cancer Institute (NCI) estimates on the basis of current knowledge alone that, at a minimum, 30,000 lives could be saved in the year 2000 if Americans would modify their dietary habits. A recent innovative way of responding to this challenge was the Kellogg Company/NCI All-Bran advertising campaign. This paper will describe the campaign, and its impact on consumers, cereal industry sales, food industry advertising practices, health regulatory policy, and the organizational credibility of both NCI and Kellogg. For the past three years, Kellogg has included NCI's cancer prevention messages in their advertisements for All-Bran cereal and on their bran cereal boxes. This collaborative effort has stimulated considerable controversy over whether the health claims made on the cereal label are in violation of federal food labeling regulations. Meanwhile, research has demonstrated the positive impact of the campaign on consumer's knowledge and behavior regarding fiber as well as on Kellogg's profits. Other manufacturers are anxious to jump on the "branwagon"; however, many unanswered questions remain about this new approach to health advertising.

  16. Health advertising: prevention for profit.

    PubMed Central

    Freimuth, V S; Hammond, S L; Stein, J A

    1988-01-01

    The National Cancer Institute (NCI) estimates on the basis of current knowledge alone that, at a minimum, 30,000 lives could be saved in the year 2000 if Americans would modify their dietary habits. A recent innovative way of responding to this challenge was the Kellogg Company/NCI All-Bran advertising campaign. This paper will describe the campaign, and its impact on consumers, cereal industry sales, food industry advertising practices, health regulatory policy, and the organizational credibility of both NCI and Kellogg. For the past three years, Kellogg has included NCI's cancer prevention messages in their advertisements for All-Bran cereal and on their bran cereal boxes. This collaborative effort has stimulated considerable controversy over whether the health claims made on the cereal label are in violation of federal food labeling regulations. Meanwhile, research has demonstrated the positive impact of the campaign on consumer's knowledge and behavior regarding fiber as well as on Kellogg's profits. Other manufacturers are anxious to jump on the "branwagon"; however, many unanswered questions remain about this new approach to health advertising. PMID:2833125

  17. Marine reserve effects on fishery profit

    PubMed Central

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

    2008-01-01

    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. Ecology Letters (2008) 11: 370–379 PMID:18205836

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

    PubMed

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

    2015-08-01

    In exchange for sizable tax exemptions, not-for-profit hospitals must engage in activities that meet the Internal Revenue Service's community benefit standard. The provision of charity care-free care to those unable to pay-can help meet that standard. Bad debt, the other form of uncompensated care, cannot be used to meet the standard, although Medicaid shortfalls can. However, the ACA lacks guidelines for providing charity care, and federal law sets no minimum requirements for community benefit activities. Using data from California, we examined whether the levels of charity and uncompensated care provided differed across general acute care hospitals by profit status and other characteristics during 2011-13. The mean proportion of total operating expenses spent on charity care differed significantly between not-for-profit (1.9 percent) and for-profit hospitals (1.4 percent), in contrast to the mean proportion spent on uncompensated care. Both types of spending varied widely across hospitals. Policy makers should consider measures that remove disincentives to meeting the persistent considerable need for charity care-for example, increasing supports to offset rising Medicaid shortfalls resulting from program expansion-and facilitate the tracking of ACA impacts on the distribution of charity care and uncompensated care delivery. PMID:26240242

  19. Of markets, technology, patients and profits.

    PubMed

    Loewy, E H

    1994-05-01

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

  20. The economics of for-profit and not-for-profit hospitals.

    PubMed

    Reinhardt, U E

    2000-01-01

    This paper examines the economics of for-profit and not-for-profit hospitals through the prism of capital acquisitions. The exercise suggests that of two hospitals that are equally efficient in producing health care, the for-profit hospital would have to charge higher prices than the not-for-profit hospital would, to break even on capital acquisitions. The reasons for this divergence are (1) the typically higher cost of equity capital that for-profit hospitals face; and (2) the income taxes they must pay. The paper recommends holding tax-exempt hospitals more formally accountable for the social obligation they shoulder, in return for their tax preference.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860C-1 Taxation of holders... below zero) by— (i) First, the amount of any cash or the fair market value of any property...

  2. 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.

  3. 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.

  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. For profit versus non-profit: does economic sector make a difference in child-care?

    PubMed

    Gelles, E

    1999-01-01

    The child-care industry in a large, southeastern community serves as this study's vehicle for comparing non-profit with for profit dependent care in areas not easily observable to clients. The cross-sectional analysis compares child-care centers on marketed and actual staff-to-child ratio; staff salary; consistency in the child's group environment; staff stability; and extent of parental involvement. Findings are based on self-reports of directors and support hypotheses derived from the theory that for profit day care centers will use their discretionary authority to vary the care environment to achieve profit goals despite the potential effect on the quality of the child's environment. Further, despite potential cost economies and enhanced quality of care achievable as a non-profit entity, few for profit center directors consider becoming non-profit centers.

  6. For-profit and not-for-profit health plans participating in Medicaid.

    PubMed

    Landon, B E; Epstein, A M

    2001-01-01

    The proliferation of for-profit health plans has heightened concerns about quality of care, particularly with respect to Medicaid. We undertook this study to compare for-profit and not-for-profit health plans that participate in Medicaid, examining processes of care and the organizational characteristics related to utilization management, financial incentives, and quality of care. Our findings demonstrate that for-profit and not-for-profit plans appear to be more similar than dissimilar in many areas of management, although for-profit plans are more likely to use aggressive utilization review and have slightly less developed quality management systems. On balance, these findings should reassure critics of for-profit health care.

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

    PubMed

    2016-06-01

    Dietitians of Canada recommends that an excise tax of at least 10-20% be applied to sugar-sweetened beverages sold in Canada given the negative impact of these products on the health of the population and the viability of taxation as a means to reduce consumption. For the greatest impact, taxation measures should be combined with other policy interventions such as increasing access to healthy foods while decreasing access to unhealthy foods in schools, daycares, and recreation facilities; restrictions on the marketing of foods and beverages to children; and effective, long-term educational initiatives. This position is based on a comprehensive review of the literature. The Canadian population is experiencing high rates of obesity and excess weight. There is moderate quality evidence linking consumption of sugar-sweetened beverages to excess weight, obesity, and chronic disease onset in children and adults. Taxation of sugar-sweetened beverages holds substantiated potential for decreasing its consumption. Based on economic models and results from recent taxation efforts, an excise tax can lead to a decline in sugar-sweetened beverage purchase and consumption. Taxation of up to 20% can lead to a consumption decrease by approximately 10% in the first year of its implementation, with a postulated 2.6% decrease in weight per person on average. Revenue generated from taxation can be used to fund other obesity reduction initiatives. A number of influential national organizations support a tax on sugar-sweetened beverages. PMID:27183052

  8. Maximum profit performance of an absorption refrigerator

    SciTech Connect

    Chen, L.; Sun, F.; Wu, C.

    1996-12-01

    The operation of an absorption refrigerator is viewed as a production process with exergy as its output. The relations between the optimal profit and COP (coefficient of performance), and the COP bound at the maximum profit of the refrigerator are derived based on a general heat transfer law. The results provide a theoretical basis for developing and utilizing a variety of absorption refrigerators. The focus of this paper is to search the compromise optimization between economics (profit) and the utilization factor (COP) for finite-time endoreversible thermodynamic cycles.

  9. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... opportunities for financial rewards sufficient to stimulate efficient contract performance, attract the best... percentages to total estimated costs do not provide proper motivation for optimum contract performance. (b... of the prospective contractor for contract performance. Greater profit opportunity should be...

  10. What Makes For-Profits So Successful?

    ERIC Educational Resources Information Center

    Milshtein, Amy

    2003-01-01

    Discusses factors at play in the tremendous growth in for-profit institutions of higher education, including non-traditional students, emphasis on employment, hands-on teaching methods, and convenient scheduling. (EV)

  11. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., annuity, profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees... the time he is a common-law employee, the basis is that portion of the purchase price attributable to... bond whether the individual for whom the retirement bond is purchased is a common-law employee or...

  12. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees under a... he is a common-law employee, the basis is that portion of the purchase price attributable to employee... individual for whom the retirement bond is purchased is a common-law employee or a self-employed...

  13. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., annuity, profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees... the time he is a common-law employee, the basis is that portion of the purchase price attributable to... bond whether the individual for whom the retirement bond is purchased is a common-law employee or...

  14. 26 CFR 1.405-3 - Taxation of retirement bonds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., annuity, profit-sharing, or stock bonus plan, employer contributions on behalf of his common-law employees... the time he is a common-law employee, the basis is that portion of the purchase price attributable to... bond whether the individual for whom the retirement bond is purchased is a common-law employee or...

  15. 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.

  16. 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. PMID:21449313

  17. 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.

  18. Essays on the taxation of oil and natural gas

    SciTech Connect

    Robinson, M.S.

    1983-01-01

    The dissertation contains three essays on taxation and other governmental policies affecting oil and natural gas production. In the first essay, the welfare cost of taxing an exhaustible resource is analyzed. The analyses suggest that the deadweight loss associated with the distortionary tax is smaller if the resource is exhaustible and domestically-owned; this suggests further that exhaustible resources should be taxed relatively heavily and has implications regarding the welfare gain from such policies as oil price decontrol. In the second essay, several contributions are made to auction theory, particularly as it relates to collision and to the use of minimum prices. These results are combined with other parts of the literature on auctions and contracts which have not previously been applied to oil lease auctions. Together, they suggest a structure for oil lease auctions quite different from that currently recommended theoretically. The third essay examines the optimal structure of resource contracts when the government is a party to the agreement but future governments cannot be bound by its terms. The potential developer is assumed to perceive that there is a probability of future expropriation which is an increasing function of net cash flow and a decreasing function of future taxes.

  19. 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

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

    ERIC Educational Resources Information Center

    Iloh, Constance

    2016-01-01

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

  1. An Examination of Childcare Teachers in For-Profit and Non-Profit Childcare Centers

    ERIC Educational Resources Information Center

    Cornille, Thomas A.; Mullis, Ronald L.; Mullis, Ann K.; Shriner, Michael

    2006-01-01

    Perceptions of childcare teachers in for-profit and non-profit centers were examined. Previous research indicates that childcare teachers earn consistently low wages, have little employee benefits and are dissatisfied with their work environments. This study further explores the employment issues and work environments that childcare teachers…

  2. 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…

  3. 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…

  4. "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…

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

    PubMed

    Gill, K J; Pratt, C W

    1994-01-01

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

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

    PubMed

    Danzon, P M

    1982-05-01

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

  7. 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…

  8. 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

    ... return for a $3 billion, seven-year note paying interest currently. The Newco securities held by USP... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid... Without the United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued...

  9. 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... United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued (temporary). (a...) for foreign taxes attributable to income generated by the U.S. party's proportionate share of...

  10. 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...

  11. 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...

  12. 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.

  13. Taxation as metaphor. The hospital and public responsibility.

    PubMed

    Friedman, E

    1992-01-01

    In the debate over the tax status of voluntary hospitals, most hospital executives and trustees do not seem to comprehend--or want to comprehend--the underlying issues. First, the terror of being associated with a tax hike has led many politicians to seek other "revenue enhancements" that are more ingenious than they are honest. On the other hand, many of these governments have legitimate financial problems and are seeking new sources of revenue. A second, related issue is uncertainty over what should be done about the uninsured and Medicaid populations. In the absence of an acceptable solution, we will continue to provide direct public support to public hospitals and indirect public support to private providers--including charitable tax exemptions. The third underlying issue is hospitals' curiously narrow view of their private-sector status. Most of the functions hospitals provide are not only publicly funded; they are, in fact, public functions. Finally, hospitals believe they are inherently moral organizations because they provide an inherently moral service. But hospitals grew to their present role in society almost by accident; their services are neither unique nor ethically superior. It is in how hospitals provide care that their morality can be measured, not in the fact that they provide some kind of care to somebody. An honest appraisal of these issues will help each hospital answer the basic question: As an ethical and moral matter, should this organization be paying taxes? But is this fight really about taxes? I believe society and government are using taxation as a metaphor for trust in hospitals.

  14. 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…

  15. Profits and Perils in Real Estate.

    ERIC Educational Resources Information Center

    McMillen, Liz; Mangan, Katherine S.

    1989-01-01

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

  16. 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...

  17. 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...

  18. 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...

  19. 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.

  20. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... industrial base. (3) Both the Government and contractors should be concerned with profit as a motivator of...) Conversion direct labor. This subfactor measures the contribution of direct engineering, manufacturing, and.... Considerations include the diversity of engineering, scientific, and manufacturing labor skills required and...

  1. 48 CFR 15.404-4 - Profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... industrial base. (3) Both the Government and contractors should be concerned with profit as a motivator of...) Conversion direct labor. This subfactor measures the contribution of direct engineering, manufacturing, and.... Considerations include the diversity of engineering, scientific, and manufacturing labor skills required and...

  2. Optimization at Wyoming gas plant improves profitability

    SciTech Connect

    Saha, L.E. ); Chontos, A.J. ); Hatch, D.R. )

    1990-05-28

    This paper reports on a computer-aided manufacturing system for on-line optimization implemented at the Painter complex (Wyoming) gas-processing plant. The system is based on rigorous process modeling techniques using real time data. Early results show significant potential for improving the plant's profitability.

  3. 48 CFR 315.404-4 - Profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... contractor's cost estimate and comparison with the Government's estimate or projection of cost. (d) Profit..., the weight assigned may apply to future acquisitions with the same contractor unless there is a change... the disabled; mentor-protégé; energy conservation, etc. The Contracting Officer shall give...

  4. 48 CFR 315.404-4 - Profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... contractor's cost estimate and comparison with the Government's estimate or projection of cost. (d) Profit..., the weight assigned may apply to future acquisitions with the same contractor unless there is a change... the disabled; mentor-protégé; energy conservation, etc. The Contracting Officer shall give...

  5. 48 CFR 315.404-4 - Profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... contractor's cost estimate and comparison with the Government's estimate or projection of cost. (d) Profit..., the weight assigned may apply to future acquisitions with the same contractor unless there is a change... the disabled; mentor-protégé; energy conservation, etc. The Contracting Officer shall give...

  6. 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... element. The reasonable return for a carrier for providing essential air service at an eligible...

  7. 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...

  8. 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,…

  9. 40 CFR 35.936-4 - Profits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE STATE AND LOCAL 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 §...

  10. 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 cultivations of the…

  11. 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

  12. 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.

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

    NASA Astrophysics Data System (ADS)

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

    2016-03-01

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

  14. 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…

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

    ERIC Educational Resources Information Center

    Reynolds, Laurie

    2008-01-01

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

  16. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Former citizens who renounced citizenship to... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... citizenship and who has been determined by the Secretary of Homeland Security to have renounced citizenship...

  17. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Former citizens who renounced citizenship to... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... citizenship and who has been determined by the Secretary of Homeland Security to have renounced citizenship...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Former citizens who renounced citizenship to... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... citizenship and who has been determined by the Secretary of Homeland Security to have renounced citizenship...

  19. 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... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... citizenship and who has been determined by the Secretary of Homeland Security to have renounced citizenship...

  20. 22 CFR 40.105 - Former citizens who renounced citizenship to avoid taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Former citizens who renounced citizenship to... Miscellaneous § 40.105 Former citizens who renounced citizenship to avoid taxation. An alien who is a former... citizenship and who has been determined by the Secretary of Homeland Security to have renounced citizenship...

  1. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX..., with the country in which it is created or organized. Article XX further provides that should the claim... of Denmark with a view to arranging an agreement of the character contemplated by Article XX....

  2. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX..., with the country in which it is created or organized. Article XX further provides that should the claim... of Denmark with a view to arranging an agreement of the character contemplated by Article XX....

  3. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX..., with the country in which it is created or organized. Article XX further provides that should the claim... of Denmark with a view to arranging an agreement of the character contemplated by Article XX....

  4. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX..., with the country in which it is created or organized. Article XX further provides that should the claim... of Denmark with a view to arranging an agreement of the character contemplated by Article XX....

  5. 26 CFR 521.117 - Claims in cases of double taxation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of Denmark and of Danish Corporations § 521.117 Claims in cases of double taxation. Under Article XX..., with the country in which it is created or organized. Article XX further provides that should the claim... of Denmark with a view to arranging an agreement of the character contemplated by Article XX....

  6. 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. PMID:26621018

  7. 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…

  8. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of holders of residual interests. 1... of holders of residual interests. (a) Pass-thru of income or loss. Any holder of a residual interest... REMIC for each day during the taxable year on which the holder owned the residual interest....

  9. 26 CFR 1.860C-1 - Taxation of holders of residual interests.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of holders of residual interests. 1... of holders of residual interests. (a) Pass-thru of income or loss. Any holder of a residual interest... REMIC for each day during the taxable year on which the holder owned the residual interest....

  10. 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.

  11. 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 in a…

  12. 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…

  13. 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 to shareholders. (a) In general. (1) Under § 1.991-1(a), a corporation which is a DISC for a... transfers to avoid tax. (2) Under section 995(a), the shareholders of a DISC, or a former DISC, are...

  14. 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. PMID:25933484

  15. A Profit Sharing Method for Forgetting Past Experiences Effectively

    NASA Astrophysics Data System (ADS)

    Uemura, Wataru; Ueno, Atsushi; Tatsumi, Shoji

    Profit Sharing is one of the reinforcement learning methods. An agent, as a learner, selects an action with a state-action value and receives rewards when it reaches a goal state. Then it distributes receiving rewards to state-action values. This paper discusses how to set the initial value of a state-action value. A distribution function ƒ(x) is called as the reinforcement function. On Profit Sharing, an agent learns a policy by distributing rewards with the reinforcement function. On Markov Decision Processes (MDPs), the reinforcement function ƒ(x) = 1/Lx is useful, and on Partially Observable Markov Decision Processes (POMDPs), ƒ(x) = 1/Lw is useful, where L is the sufficient number of rules at each state, and W is the length of an episode. If episodes are always long, the value of the reinforcement function is little. So the differences of rule values become little, and the agent learns little by using the roulette selection as an action selection. This problem is called as Learning Speed Problem. If the value of the reinforcement function for an action is very higher than its state-action value, an agent will not select other action. There is a problem when its action is not a optimal action. This problem is called as Past Experiences Problem. This paper shows that both Learning Speed Problem and Past Experiences Problem are caused by the bad setting between the initial values of a state-action values and the function values of a reinforcement function. We propose how to set the initial values of a state-action values at each state. The experiment shows that an agent can learn correctly even if the length of episode is large. And shows the effectiveness on both MDPs and POMDPs. Our proposed method focuses on the initialization of state-action values and does not limit reinforcement functions. So it can apply to any reinforcement function.

  16. 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.…

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

    PubMed

    2001-11-01

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

  18. 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...

  19. 26 CFR 26.2653-1 - Taxation of multiple skips.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... below the deemed generation of T, GGC is a skip person and distributions of trust income to GGC are taxable distributions. Example 2. T transfers property to an irrevocable trust providing that the income...) and § 26.2612-1(e) because no one can receive current distributions of income or...

  20. 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…

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

    ERIC Educational Resources Information Center

    Hill, Cynthia D.; Welsch, David M.

    2009-01-01

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

  2. Organizational Structure and Behaviour in Day Care: Differences between Non-Profit and For-Profit Centres.

    ERIC Educational Resources Information Center

    Canning, Patricia M.; Lyon, Mary E.; Kienapple, Kim; Young, Jeffrey

    2002-01-01

    Examined how Canadian day care centers are operated and managed, to identify differences in organizational structure and behavior between non-profit and for-profit centers and characteristics of structure and management linked with high quality care. Found that non-profit centers were more complex, more formalized, and less centralized than…

  3. Medical drugs of limited commercial interest: profit alone is a bitter pill.

    PubMed

    Asbury, C H

    1981-01-01

    Medical drugs of limited commercial interest frequently are unavailable to the public even though their therapeutic efficacy is well established. At present, availability of a particular drug is unpredictable, and determined largely by pharmaceutical industry willingness to produce the drug potentially at no profit. Anticipated profitability also profoundly guides drug development decisions by industry. Federal efforts by both the executive and legislative branches to develop policy aimed at facilitating development and distribution of medical drugs of limited commercial interest have intensified. Thorough analysis of the problems and of proposed plans for their amelioration is necessary to effect a policy which takes into account the social, political, and scientific factors, as well as the profit motive. PMID:7298256

  4. Cost analysis helps evaluate contract profitability.

    PubMed

    Sides, R W

    2000-02-01

    A cost-accounting analysis can help group practices assess their costs of doing business and determine the profitability of managed care contracts. Group practices also can use cost accounting to develop budgets and financial benchmarks. To begin a cost analysis, group practices need to determine their revenue and cost centers. Then they can allocate their costs to each center, using an appropriate allocation basis. The next step is to calculate costs per procedure. The results can be used to evaluate operational cost efficiency as well as help negotiate managed care contracts.

  5. 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.

  6. 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.

  7. Whither Non Profit Child Care? Is the Non Profit Structure an Anachronism?

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    1997-01-01

    Argues that the current structure of non-profit child care centers is outmoded, hinders creative leadership, and presents management problems for directors. Presents six illustrations of management problems: (1) shifting constituency; (2) time constraints on board members; (3) short-circuited entrepreneurism; (4) director accountability; (5)…

  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 not, however, downplay…

  9. 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…

  10. 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…

  11. 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…

  12. 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.

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

    NASA Astrophysics Data System (ADS)

    Kar, Tapan Kumar

    2005-03-01

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

  14. 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.

  15. 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.

  16. 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

  17. 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.

  18. 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.

  19. Forfeiture of the profits and proceeds of drug crimes.

    PubMed

    Stamler, R T

    1984-01-01

    Drug trafficking is controlled by well-organized international criminal syndicates, whose only motives for becoming involved are to make profits and secure influence, which in turn help perpetuate illicit drug distribution networks. For example, one producer of illicit opium receives approximately $Can 650 for 10 kilograms of opium, from which one kilogram of heroin is produced and sold to end-users for up to $Can 12 million. The risks involved for those at the highest level of international criminal syndicates is extremely low since they are financiers who may never come in direct contact with illicit drugs or the law enforcement authorities. The proceeds of drug crimes are laundered through sophisticated international transactions often covered by legitimate operations. Current legislative provisions at both national and international levels are inadequate to support effective action to trace, freeze, seize and secure the forfeiture of the proceeds of crimes and to prosecute individuals who knowingly possess such proceeds. In pursuance of recent resolutions of the Commission on Narcotic Drugs, the Division of Narcotic Drugs of the United Nations Secretariat convened two expert group meetings, one in 1983 and the other in 1984, to consider ways and means of dealing with this problem. The meetings recommended the establishment of machinery that would facilitate, at both national and international levels, concerted action to deprive drug traffickers of the proceeds of their crimes. The annex to this article contains provisions recommended by the second expert group meeting for inclusion in an international instrument to supplement existing provisions of the international drug control treaties in order to deal more effectively with the profits of drug crimes.

  20. 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.

  1. 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. PMID:20017657

  2. 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.

  3. The Walking Egg non-profit organisation.

    PubMed

    Dhont, N

    2011-01-01

    The Walking Egg non-profit organisation (npo) was founded in 2010 by scientists and an artist to realise the Arusha Project which strives to implement accessible infertility programmes in resource-poor countries. Right from the start The Walking Egg has opted for a multidisciplinary and global approach towards the problem of infertility and in cooperation with the Special Task Force (STF) on "Developing countries and infertility" of the European Society of Human reproduction and Embryology (ESHRE) and the WHO, it gathers medical, social and economical scientists and experts along with artists to discuss and work together towards its goal. The project aims to raise awareness -surrounding childlessness in resource-poor countries and to make infertility care in all its aspects, including assisted reproductive technologies, available and accessible for a much larger part of the population.

  4. 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.

  5. 26 CFR 1.243-4 - Qualifying dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 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.

  7. 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.

  8. 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...

  9. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxation of U.S. persons that are shareholders... Determining Capital Gains and Losses § 1.1291-1 Taxation of U.S. persons that are shareholders of PFICs that... year. (d) (e) Exempt organization as shareholder—(1) In general. If the shareholder of a PFIC is...

  10. Capital Gains: Surviving in an Increasingly For-Profit World.

    ERIC Educational Resources Information Center

    Cook, Catherine R.; Fennell, Marylouise

    2001-01-01

    Offers lessons for non-profit colleges and universities from for-profit schools: (1) establish a professional cost accounting system; (2) think of foundations as funding partners; (3) increase retention; (4) market to students as customers; and (5) promote the college as a brand. (EV)

  11. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... the application of managerial expertise and effort. Evidence of effective contract performance will... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Profit analysis factors... TYPES CONTRACTING BY NEGOTIATION Contract Pricing 2115.404-71 Profit analysis factors. (a) The...

  12. Gender Gaps and the Presence and Profitability of College Football.

    ERIC Educational Resources Information Center

    Rishe, Patrick James

    1999-01-01

    Analyzes data from the 1995-96 academic year for schools that compete at the Division I level of college athletics to determine the influence of the presence and profitability of football on female athletes in terms of funding and opportunity. Reveals that presence and profitability, as well as regional and ethnic considerations, influence…

  13. 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...

  14. 7 CFR 3015.193 - Other non-profit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Other non-profit organizations. 3015.193 Section 3015.193 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL... non-profit organizations. (a) OMB Circular No. A-122, including any subsequent amendments to...

  15. For-Profit School Management Corporations: Serving the Wrong Master.

    ERIC Educational Resources Information Center

    Conn, Kathleen

    2002-01-01

    Argues that state legislatures have ignored the inherent conflict between the corporate objective of shareholder profit maximization and the public's interest in children's education when for-profit corporations deliver services. In the absence of stricter legislative governance, the courts must recognize new causes of action that safeguard the…

  16. 14 CFR Section 24 - Profit and Loss Elements

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Register citations affecting part 241 section 24, see the List of CFR Sections Affected, which appears in... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Profit and Loss Elements Section 24 Section... Reporting Requirements Section 24 Profit and Loss Elements Schedule P-1.1—Statement of Operations (a)...

  17. 14 CFR Section 24 - Profit and Loss Elements

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Register citations affecting part 241 section 24, see the List of CFR Sections Affected, which appears in... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Profit and Loss Elements Section 24 Section... Reporting Requirements Section 24 Profit and Loss Elements Schedule P-1.1—Statement of Operations (a)...

  18. 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…

  19. 10 CFR 603.230 - Fee or profit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Appropriate Use of Technology Investment Agreements § 603.230 Fee or profit. The contracting officer may not use a TIA if any participant is to receive fee or profit. Note that this policy extends to all performers of the...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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…

  5. Who Owns the Classroom? Profit, Pedagogy, Belonging, Power

    ERIC Educational Resources Information Center

    Wild, Carol

    2013-01-01

    Private ownership is a significant issue. In England the concept of a school existing for the benefit of the local community looks uncertain in the face of forced transfer to Academy status and partnerships with external private sponsors against the will of parents and teachers. Who profits from for-profit education and what impact does…

  6. 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. PMID:27140996

  7. 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. PMID:20701180

  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. A cross-sectional analysis of hospital profitability.

    PubMed

    Walker, C L

    1993-01-01

    This study used logit regression to discriminate between profitable and non-profitable hospitals. The specified model worked best for voluntary hospitals, and the classification results were consistently higher for profitable hospitals than for non-profitable hospitals. Only one financial variable, the operating margin, was consistently significant in each regression equation. The results challenged the "general consensus" that operating efficiency is uniform across control categories. Teaching status was found to have a significant and positive effect, but only for voluntary hospitals. Lastly, the results indicate that uncompensated care is a major concern for voluntary hospitals. These findings raise the question of whether reimbursement rates under PPS should incorporate local factors. They also indicate that hospital management style does not and will not model business operations. As such, hospital managers may be unable to dramatically change a hospital's level of profitability. PMID:10129243

  10. 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

  11. 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. PMID:24786535

  12. 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.

  13. 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

  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. 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…

  16. Education for All or Profit for Few? Analyzing the Behavior of College-Going Students Attending For-Profit Colleges

    ERIC Educational Resources Information Center

    Rodriguez, Bryan Adan

    2014-01-01

    Under proposed gainful employment regulations, for-profit career colleges must disclose admissions information to prospective students regarding program costs, loan default rates, and completion rates. This study investigates whether students at for-profit colleges consider gainful employment criteria when making a decision to enroll in school.…

  17. Restrictiveness and Race in Special Education Placements in For-Profit and Non-Profit Charter Schools in California

    ERIC Educational Resources Information Center

    Fierros, Edward Garcia; Blomberg, Neil A.

    2005-01-01

    Charter schools are seen as an attractive enrollment option to parents with special education students, yet there are concerns over the way special education is implemented in charter schools and the access they grant and provide to students with special needs. This study examines the condition of for-profit and non-profit charter schools in…

  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. 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

  20. 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. PMID:21552307

  1. 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

  2. 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.

  3. Profit (p)-index: the degree to which authors profit from co-authors.

    PubMed

    Aziz, Nasir Ahmad; Rozing, Maarten Pieter

    2013-01-01

    Current metrics for estimating a scientist's academic performance treat the author's publications as if these were solely attributable to the author. However, this approach ignores the substantive contributions of co-authors, leading to misjudgments about the individual's own scientific merits and consequently to misallocation of funding resources and academic positions. This problem is becoming the more urgent in the biomedical field where the number of collaborations is growing rapidly, making it increasingly harder to support the best scientists. Therefore, here we introduce a simple harmonic weighing algorithm for correcting citations and citation-based metrics such as the h-index for co-authorships. This weighing algorithm can account for both the nvumber of co-authors and the sequence of authors on a paper. We then derive a measure called the 'profit (p)-index', which estimates the contribution of co-authors to the work of a given author. By using samples of researchers from a renowned Dutch University hospital, Spinoza Prize laureates (the most prestigious Dutch science award), and Nobel Prize laureates in Physiology or Medicine, we show that the contribution of co-authors to the work of a particular author is generally substantial (i.e., about 80%) and that researchers' relative rankings change materially when adjusted for the contributions of co-authors. Interestingly, although the top University hospital researchers had the highest h-indices, this appeared to be due to their significantly higher p-indices. Importantly, the ranking completely reversed when using the profit adjusted h-indices, with the Nobel laureates having the highest, the Spinoza Prize laureates having an intermediate, and the top University hospital researchers having the lowest profit adjusted h-indices, respectively, suggesting that exceptional researchers are characterized by a relatively high degree of scientific independency/originality. The concepts and methods introduced here may

  4. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... earnings and profits. In determining the source of a distribution, consideration should be given first, to.... (b) If the earnings and profits of the taxable year (computed as of the close of the year...

  5. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... earnings and profits. In determining the source of a distribution, consideration should be given first, to.... (b) If the earnings and profits of the taxable year (computed as of the close of the year...

  6. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... earnings and profits. In determining the source of a distribution, consideration should be given first, to.... (b) If the earnings and profits of the taxable year (computed as of the close of the year...

  7. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and profits. In determining the source of a distribution, consideration should be given first, to the... earnings and profits of the taxable year (computed as of the close of the year without diminution by...

  8. 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. PMID:24871472

  9. 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.

  10. 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.

  11. 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.

  12. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2013-01-01

    Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities

  13. 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.

  14. Use of capital budgeting techniques by foodservice directors in for-profit and not-for-profit hospitals.

    PubMed

    Daniels, R D; Gregoire, M B

    1993-01-01

    Foodservice directors, who often control one of the largest cost centers in the hospital, are being challenged to manage resources more effectively. Capital budgeting techniques can help enhance a department's cost-effectiveness. The purpose of this study was to assess the use by foodservice directors in nongovernment, not-for-profit and investor-owned, for-profit hospitals of capital budgeting techniques such as payback period, average accounting rate of return, net present value, profitability index, and internal rate of return. Data collected from 84 directors included their use of capital budgeting techniques and operational information about their department. Results indicated that not-for-profit hospital foodservices had significantly more full-time equivalent employees than for-profit hospital foodservices--means of 66 and 52, respectively. Size of capital budget was not strongly correlated with any of the operational variables measured. Many of the directors in both types of hospitals used some capital budgeting techniques. However, directors in for-profit hospitals were much more likely than those in not-for-profit hospitals (92% vs 72%) to use capital budgeting techniques. PMID:8417095

  15. 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. PMID:21492083

  16. 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.

  17. IRS increases emphasis on not-for-profit health care.

    PubMed

    Peregrine, Michael W

    2007-08-01

    In light of the increased attention the IRS is paying to not-for-profit organizations, healthcare financial managers should stay alert to developments regarding: community benefit standard, executive compensation, corporate governance, transparency and form 990, political activity. PMID:17708171

  18. 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...

  19. 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)

  20. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., DEPARTMENT OF DEFENSE CONTRACTING METHODS AND CONTRACT TYPES SPECIAL CONTRACTING METHODS Undefinitized Contract Actions 217.7404-6 Allowable profit. When the final price of a UCA is negotiated after...

  1. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ..., DEPARTMENT OF DEFENSE CONTRACTING METHODS AND CONTRACT TYPES SPECIAL CONTRACTING METHODS Undefinitized Contract Actions 217.7404-6 Allowable profit. When the final price of a UCA is negotiated after...

  2. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., DEPARTMENT OF DEFENSE CONTRACTING METHODS AND CONTRACT TYPES SPECIAL CONTRACTING METHODS Undefinitized Contract Actions 217.7404-6 Allowable profit. When the final price of a UCA is negotiated after...

  3. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., DEPARTMENT OF DEFENSE CONTRACTING METHODS AND CONTRACT TYPES SPECIAL CONTRACTING METHODS Undefinitized Contract Actions 217.7404-6 Allowable profit. When the final price of a UCA is negotiated after...

  4. 48 CFR 217.7404-6 - Allowable profit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., DEPARTMENT OF DEFENSE CONTRACTING METHODS AND CONTRACT TYPES SPECIAL CONTRACTING METHODS Undefinitized Contract Actions 217.7404-6 Allowable profit. When the final price of a UCA is negotiated after...

  5. Four-square. Practice profitability stands on four foundations.

    PubMed

    Mefford, Daniel D

    2003-09-01

    A medical practice's profitability stands on four legs: physician productivity, accounts receivable, overhead costs and ancillary revenue. The author describes where weakness can occur in each of these foundations and how to remedy such structural defects.

  6. 26 CFR 1.402(c)-2 - Eligible rollover distributions; questions and answers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by sections 521 and 522 of the Unemployment Compensation Amendments of 1992, Public Law 102-318, 106... taxation of distributions. See § 1.402(f)-1 for guidance concerning the written explanation required under... before October 19, 1995, § 1.402(c)-2T (as it appeared in the April 1, 1995 edition of 26 CFR part...

  7. Taxation--Rejection of the "Public Purpose" Requirement for State Tax Exemption--In re University of North Carolina.

    ERIC Educational Resources Information Center

    Massey, David Sanders

    1981-01-01

    The origin of the "public purpose" requirement in North Carolina and the contrary authority exempting property from taxation solely on the basis of state ownership is examined. The North Carolina Supreme Court declared exemptions for "public purposes" unconstitutional. (Available from: Wake Forest University School of Law, Winston-Salem, NC 27109,…

  8. Competition between non-profit and for-profit health insurers.

    PubMed

    Adamache, K W; Sloan, F A

    1983-12-01

    This study investigates the effects of tax, regulatory, and reimbursement policies and other factors exogenous to the health insurance market on the relative price (to commercial insurers) paid by Blue Cross plans for hospital care, their administrative expense and accounting profits, premiums, and ultimately Blue Cross market share. We specify and estimate a simultaneous equation model to assess interrelationships among these variables. We conclude that premium tax advantages enjoyed by the Blues have virtually no effect on the Blues' premiums or their market shares. A Blue Cross plans' market share has a positive effect on the discount it obtains from hospitals as does coverage of Blue Shield charges by a state-mandated rate-setting plan. An upper bound on the effect on the Blue Cross market share of covering Blue Cross under rate-setting but excluding the commercials from such coverage is seven percentage points. Tests for administrative slack in the operation of Blue Cross plans yield mixed results.

  9. 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.

  10. 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.

  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. 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. PMID:22280194

  13. 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.

  14. 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... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for-profit CDCs certified by SBA prior to January 1, 1987 may retain their certifications. An SBIC may...

  15. 24 CFR 5.107 - Audit requirements for non-profit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Non-profit Organizations” (see 24 CFR 84.26). For HUD programs, a non-profit organization is the... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Audit requirements for non-profit... Federal Requirements; Waivers § 5.107 Audit requirements for non-profit organizations....

  16. 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.

  17. Returns on equity for not-for-profit hospitals.

    PubMed

    Pauly, M V

    1986-04-01

    This study examines the circumstances in which a large third-party payer or regulator might want to set hospital prices to yield a positive rate of return on equity capital. The level of return is shown to depend on the willingness of donors to make funds available in the community relative to the (derived) demand for capital to produce output. It is shown that the appropriate price might well be set to yield a zero or below-market return, and that the return to not-for-profit firms should generally be less than that to for-profit firms, if for-profit firms are to be active in the market.

  18. 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.

  19. The profitability of vertical mergers between hospitals and physician practices.

    PubMed

    Gal-Or, E

    1999-10-01

    We demonstrate that the existence of incentives for vertical mergers between hospitals and physician practices depends upon the relative degree of competitiveness of the two providers' markets. When the degree of competitiveness is comparable, a vertical merger enhances the bargaining position of both merging parties vis-à-vis insurers. In contrast, when one provider's market is much more competitive than the other a vertical merger may reduce the joint profits of the merged entity. Prohibiting the parties from offering their services in conjunction with outside independent entities may restore the profitability of the vertical merger even in this case. PMID:10621368

  20. 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…

  1. 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.

  2. 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.

  3. Associations between CMS's Clinical Performance Measures project benchmarks, profit structure, and mortality in dialysis units.

    PubMed

    Szczech, L A; Klassen, P S; Chua, B; Hedayati, S S; Flanigan, M; McClellan, W M; Reddan, D N; Rettig, R A; Frankenfield, D L; Owen, W F

    2006-06-01

    Prior studies observing greater mortality in for-profit dialysis units have not captured information about benchmarks of care. This study was undertaken to examine the association between profit status and mortality while achieving benchmarks. Utilizing data from the US Renal Data System and the Centers for Medicare & Medicaid Services' end-stage renal disease (ESRD) Clinical Performance Measures project, hemodialysis units were categorized as for-profit or not-for-profit. Associations with mortality at 1 year were estimated using Cox regression. Two thousand six hundred and eighty-five dialysis units (31,515 patients) were designated as for-profit and 1018 (15,085 patients) as not-for-profit. Patients in for-profit facilities were more likely to be older, black, female, diabetic, and have higher urea reduction ratio (URR), hematocrit, serum albumin, and transferrin saturation. Patients (19.4 and 18.6%) in for-profit and not-for-profit units died, respectively. In unadjusted analyses, profit status was not associated with mortality (hazard ratio (HR)=1.04, P=0.09). When added to models with profit status, the following resulted in a significant association between profit status (for-profit vs not-for-profit) and increasing mortality risk: URR, hematocrit, albumin, and ESRD Network. In adjusted models, patients in for-profit facilities had a greater death risk (HR 1.09, P=0.004). More patients in for-profit units met clinical benchmarks. Survival among patients in for-profit units was similar to not-for-profit units. This suggests that in the contemporary era, interventions in for-profit dialysis units have not impaired their ability to deliver performance benchmarks and do not affect survival. PMID:16732194

  4. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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...

  5. 48 CFR 243.204-70-6 - Allowable profit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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...

  6. 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…

  7. 48 CFR 1615.404-70 - Profit analysis factors.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... of disputed claims as measures of economical and efficient contract performance. This factor will be... managerial expertise and effort. Evidence of effective contract performance will receive a plus weight, and... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Profit analysis...

  8. 26 CFR 1.482-5 - Comparable profits method.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... returns that accrue to uncontrolled comparables. Generally, such a period should encompass at least the..., a reasonable allocation formula may be used. To the extent direct allocations are not made, the... operating profits for 1996. Example 3. Multiple year analysis. (i) The facts are the same as in Example...

  9. 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.

  10. Earmarked Lottery Profits: A Good Bet for Education Finance?

    ERIC Educational Resources Information Center

    Novarro, Neva K.

    2005-01-01

    This article studies the effects of earmarking state lottery profits for education. Because educational expenditures generally exceed the funds earmarked for education by a wide margin, nothing prevents state legislators from using earmarked funds to replace rather than augment funds that would have gone to education in the absence of earmarking.…

  11. 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…

  12. The For-Profit Future of Higher Education.

    ERIC Educational Resources Information Center

    Stamps, David

    1998-01-01

    The University of Phoenix (UOP) is a for-profit university that accepts only students who are at least 23 years old and gainfully employed. UOP's brand of no-frills business education is tailored to working adults and represents a new model for postsecondary education. (JOW)

  13. 24 CFR 904.114 - Payment upon resale at profit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... taking the appraised value of the home at the time the homebuyer becomes a homeowner and subtracting (i... his home at a profit within 5 years of actual residence in the home after he becomes a homeowner. If, however, the homeowner should purchase and occupy another home within one year (18 months in case of...

  14. 24 CFR 280.55 - Loan and profit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... profit. (a) Repayment. A family purchasing a home with a loan under this part must repay the loan to HUD... the loan in full. HUD will not approve the lease of a home without repayment. (2) To the extent that... organization may elect to provide a homeowner incentive to families purchasing a home with a loan under...

  15. 24 CFR 904.114 - Payment upon resale at profit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taking the appraised value of the home at the time the homebuyer becomes a homeowner and subtracting (i... his home at a profit within 5 years of actual residence in the home after he becomes a homeowner. If, however, the homeowner should purchase and occupy another home within one year (18 months in case of...

  16. 24 CFR 280.55 - Loan and profit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... profit. (a) Repayment. A family purchasing a home with a loan under this part must repay the loan to HUD... the loan in full. HUD will not approve the lease of a home without repayment. (2) To the extent that... organization may elect to provide a homeowner incentive to families purchasing a home with a loan under...

  17. 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…

  18. 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...

  19. 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)

  20. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) 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...

  1. 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...

  2. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) 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...

  3. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) 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...

  4. 26 CFR 509.105 - Industrial and commercial profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) 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...

  5. 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…

  6. The decline of uranium profitability in South Africa

    SciTech Connect

    1989-06-01

    Between 1952 and 1988, the South African uranium industry produced 340 million pounds U{sub 3}O{sub 8}-some 14 percent of total world production to date. Peak production was 16.1 million pounds U{sub 3}O{sub 8} in 1980. In 1989, uranium production will have dropped to less than eight million pounds U{sub 3}O{sub 8} per year, and the prospects for further decreases are high. This once-booming business that has been a major contributor to South Africa`s economy is on the brink of collapse. While the policy of apartheid has caused several countries to restrict or embargo further deliveries, the uranium business has also become much less profitable. Profits from the production of uranium concentrates in South Africa exceeded 1.5 billion rand during the period 1981-1988. The trend of this profitability is shown. Inflation and low prices in combination with stabilizing exchange rates are continuing to restrict profitability. NUEXCO examines these factors and their impact on South African uranium production in detail in this article.

  7. 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.

  8. PROFIT-MAXIMIZING PRINCIPLES, INSTRUCTIONAL UNITS FOR VOCATIONAL AGRICULTURE.

    ERIC Educational Resources Information Center

    BARKER, RICHARD L.

    THE PURPOSE OF THIS GUIDE IS TO ASSIST VOCATIONAL AGRICULTURE TEACHERS IN STIMULATING JUNIOR AND SENIOR HIGH SCHOOL STUDENT THINKING, UNDERSTANDING, AND DECISION MAKING AS ASSOCIATED WITH PROFIT-MAXIMIZING PRINCIPLES OF FARM OPERATION FOR USE IN FARM MANAGEMENT. IT WAS DEVELOPED UNDER A U.S. OFFICE OF EDUCATION GRANT BY TEACHER-EDUCATORS, A FARM…

  9. 14 CFR Section 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Chart of Profit and Loss Accounts Section 7... revenues 31, 32, 41 31, 32, 41 31, 32, 41. Transport expenses: 21General management personnel 53, 69 53, 55... 51, 69 51, 55 51, 55. 25Maintenance labor: 25.1Labor—airframes and other flight equipment 52 52....

  10. 14 CFR 7 - Chart of Profit and Loss Accounts

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Chart of Profit and Loss Accounts Section 7... revenues 31, 32, 41 31, 32, 41 31, 32, 41. Transport expenses: 21General management personnel 53, 69 53, 55... 51, 69 51, 55 51, 55. 25Maintenance labor: 25.1Labor—airframes and other flight equipment 52 52....

  11. 48 CFR 2115.404-71 - Profit analysis factors.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... a factor in negotiating profit. This factor will be related to the quality of the Contractor's.... 2115.404-71 Section 2115.404-71 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT...), OPM will apply the appropriate weights derived from the ranges specified in paragraph (b) of...

  12. 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...

  13. 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…

  14. Developing Managers: A View from the Non-Profit Sector

    ERIC Educational Resources Information Center

    Myers, Jan

    2004-01-01

    This paper is rooted in practitioner experience of working within the non-profit sector. It is both underpinned by Master's level research and built on as part of an on-going sense-making process for the author in terms of her doctoral research. Focusing on a specific part of the sector--local development agencies, explores how personal theories…

  15. How's Business? Status Report #4 on For Profit Child Care.

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    1988-01-01

    Offers a status report on profitability and expansion trends in the day care market over the past several years. Provides a list of the 50 largest proprietary day care organizations in the USA. Discusses projections for growth, and stresses that staffing will continue to be a major problem. (RWB)

  16. 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...

  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. Regional Chains Driving Growth of for Profit Child Care Sector: Twentieth Annual Status Report on for Profit Child Care

    ERIC Educational Resources Information Center

    Neugebauer, Roger

    2007-01-01

    In this article, the author highlights two main efforts in line with the historic twentieth annual status report on for profit child care. These includes: (1) adding new players in the "Exchanged Top 40" list; and (2) focusing on regional chains, organizations providing early childhood services in more than 20 locations in two or more states. The…

  20. 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.

  1. 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. PMID:26079927

  2. 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.

  3. Danwei Profitability and Earnings Inequality in Urban China*

    PubMed Central

    Xie, Yu; Wu, Xiaogang

    2009-01-01

    Prior research has debated the relative importance of such factors as human capital, political capital and region in determining workers’ earnings in reform-era urban China. This article argues that a main agent of social stratification in contemporary China continues to be the danwei, the work unit. Using data from a 1999 survey we conducted in three large Chinese cities, Wuhan, Shanghai and Xi’an, we assess the extent to which workers’ earnings (including regular wages, bonuses and subsidies) depend on the profitability of their danwei. Results show that the financial situation of the danwei is one of the most important determinants of earnings in today’s urban China. Furthermore, the importance of danwei profitability does not vary by city or by employment sector. PMID:20445771

  4. The plight of the not-for-profit.

    PubMed

    Owens, Bramer

    2005-01-01

    Recent controversies in the hospital sector have questioned whether the levels of charity care, community benefit, and executive compensation provided by not-for-profit hospitals are consistent with mandates of their tax-exempt status and mission statements. This article demonstrates that these recent controversies stem from a combination of historical influences, regulatory inequities, and competitive disadvantages, which are suffocating many not-for-profit hospitals across the nation. Once the current environment is described, the article discusses each threat and offers actionable recommendations to quell current attacks faced by the industry. First, to address the current probe by the Internal Revenue Service, hospitals must begin to link their executive compensation with their organizational mission. Second, to address recent lawsuits, the article presents a standardized definition of community benefit and recommends an alternative model to classify charity care. Finally, to address recent congressional hearings, the article offers a plan for hospitals to gauge their expected benefit to the community they serve.

  5. Danwei Profitability and Earnings Inequality in Urban China.

    PubMed

    Xie, Yu; Wu, Xiaogang

    2008-09-01

    Prior research has debated the relative importance of such factors as human capital, political capital and region in determining workers' earnings in reform-era urban China. This article argues that a main agent of social stratification in contemporary China continues to be the danwei, the work unit. Using data from a 1999 survey we conducted in three large Chinese cities, Wuhan, Shanghai and Xi'an, we assess the extent to which workers' earnings (including regular wages, bonuses and subsidies) depend on the profitability of their danwei. Results show that the financial situation of the danwei is one of the most important determinants of earnings in today's urban China. Furthermore, the importance of danwei profitability does not vary by city or by employment sector. PMID:20445771

  6. 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.

  7. The impact of CO{sub 2} taxation on oil and gas production in Norway

    SciTech Connect

    Celius, H.K.; Ingeberg, K.

    1996-12-31

    This paper analyses the effect of the CO{sub 2} tax which was imposed on the burning of gas in the Norwegian sector of the North Sea, effective in 1991. The introduction of the tax resulted in a number of technical improvements aimed at the reduction of flaring, and increased energy efficiency of the power generation and total production process. An economic analysis was done to establish the following: (1) How did the tax affect the profitability of the technical measures which were implemented did the tax make it profitable, or would it have been profitable without the tax; (2) can we expect improvements to continue in the coming years; and (3) what will be the impact on the development of new fields, on field abandonment and on measures to improve oil recovery how much more oil will be left in the reservoir because of the tax. The first task was analyzed by an empirical approach, the latter based on models. The reduction in CO{sub 2} discharge during 1990-1993 was in the order of 8%, the main contribution came from reduction in flaring. This rate of improvement is not expected to continue, since most processes have been brought up to {open_quotes}state-of-the-art{close_quotes} by during these initial years. However, continuous energy optimization is still expected to give some improvements The majority of the technical measures taken to reduce the CO{sub 2} discharge proved to be profitable without the tax, and no unprofitable measures were implemented. The effect of earlier abandonment of fields is smaller than expected, advancing the abandonment by a few weeks for a typical North Sea field. The same seems to be the case for development of new fields. The additional reserves needed to compensate for the tax is in the order of 3 - 4% for a medium GOR oil field, above 5% for a larger gas field.

  8. Accounting based risk measures for not-for-profit hospitals.

    PubMed

    Smith, D G; Wheeler, J R

    1989-11-01

    This paper discusses the issues involved with determining an appropriate discount rate for not-for-profit hospitals and develops a method for computing measures of systematic risk based on a hospital's own accounting data. Data on four hospital management companies are used to demonstrate the method. Results indicate the need for sensitivity analysis in the selection of estimation methods and in the final determination of a discount rate.

  9. 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.

  10. 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). PMID:23875508

  11. Weight-loss programs still fatten profits despite competition.

    PubMed

    Larkin, H

    1990-04-01

    Why are hospitals interested in weight-loss programs? Low start-up costs, combined with a high demand for services, mean almost instant profits in some cases. And in an increasingly competitive market, hospital affiliation seems to be an advantage. But experts say that word of mouth is the best promotion for weight-loss programs, which means that patients must lose weight and keep the pounds off. That's why hospitals have found that patient education is integral to a successful program.

  12. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... (a) Facts. P owns all of the stock of S1 and S2. The P group uses the wait-and-see method of... filed separate returns, is as follows: P $0, S1 $2,000, and S2 ($1,000). Thus, the P group's... consolidated tax liability is allocated to S1. As a result, S1 decreases its earnings and profits under...

  13. 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.

  14. 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

  15. 26 CFR 1.962-3 - Treatment of actual distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shareholder under section 951(a) by reason of such shareholder's ownership (within the meaning of section 958... applies or applied shall, when such earnings and profits are distributed to such shareholder with respect... to the extent that such earnings and profits exceed the amount of income tax paid by such...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  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, 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....

  3. 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...

  4. 30 CFR 220.021 - Determination of net profit share base.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Determination of net profit share base. 220.021... GAS LEASES § 220.021 Determination of net profit share base. (a) During each month of the lease term... balance is the net profit share base for that month. The opening debit and credit balances in the...

  5. 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...

  6. 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.…

  7. 26 CFR 1.1471-1 - Recovery of excessive profits on government contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) 1,368 34,300 Amount of excess profit payable to the United States 4,332 § 16.7 Total contract price... amount of any excess profits repayable to the United States pursuant to the act should not be charged to..., however, the excess profit to be paid to the United States in respect of the subcontract entered into...

  8. 78 FR 65151 - Modification of Financial Reporting Requirements for Non-Profit Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-31

    ... Requirements for Non-Profit Organizations AGENCY: Community Development Financial Institutions Fund (CDFI Fund... CDFI Fund is amending its regulations regarding the financial reporting requirements for non-profit organizations. The regulatory change requires CDFI Program awardees that are non-profit organizations to...

  9. 25 CFR 276.16 - Subgrants and subcontracts to non-profit organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Subgrants and subcontracts to non-profit organizations... Subgrants and subcontracts to non-profit organizations. The uniform administrative requirements in this part... subgrants or subcontracts made to non-profit organizations....

  10. 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...

  11. 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…

  12. Federal Higher Education Policy and the Profitable Nonprofits. Policy Analysis. No. 678

    ERIC Educational Resources Information Center

    Fried, Vance H.

    2011-01-01

    Undergraduate education is a highly profitable business for nonprofit colleges and universities. They do not show profits on their books, but instead take their profits in the form of spending on some combination of research, graduate education, low-demand majors, low faculty teaching loads, excess compensation, and featherbedding. The industry's…

  13. 30 CFR 1218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false Royalties, net profit shares, and rental... THE FEDERAL GOVERNMENT Oil, Gas and Sulfur, Offshore § 1218.150 Royalties, net profit shares, and... payments when due and shall pay in value or deliver in production all royalties and net profit shares...

  14. 30 CFR 218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Royalties, net profit shares, and rental..., Gas and Sulfur, Offshore § 218.150 Royalties, net profit shares, and rental payments. (a) As specified... value or deliver in production all royalties and net profit shares in the amounts of value or...

  15. 30 CFR 1210.156 - What reports must I submit for net profit share leases?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false What reports must I submit for net profit share..., and Geothermal Resources § 1210.156 What reports must I submit for net profit share leases? (a) General. After entering into a net profit share lease (NPSL) agreement, a lessee must report under...

  16. 30 CFR 1218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false Royalties, net profit shares, and rental... THE FEDERAL GOVERNMENT Oil, Gas and Sulfur, Offshore § 1218.150 Royalties, net profit shares, and... payments when due and shall pay in value or deliver in production all royalties and net profit shares...

  17. 30 CFR 1218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false Royalties, net profit shares, and rental... THE FEDERAL GOVERNMENT Oil, Gas and Sulfur, Offshore § 1218.150 Royalties, net profit shares, and... payments when due and shall pay in value or deliver in production all royalties and net profit shares...

  18. 30 CFR 1210.156 - What reports must I submit for net profit share leases?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 3 2014-07-01 2014-07-01 false What reports must I submit for net profit share..., and Geothermal Resources § 1210.156 What reports must I submit for net profit share leases? (a) General. After entering into a net profit share lease (NPSL) agreement, a lessee must report under...

  19. 30 CFR 1210.156 - What reports must I submit for net profit share leases?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 3 2012-07-01 2012-07-01 false What reports must I submit for net profit share..., and Geothermal Resources § 1210.156 What reports must I submit for net profit share leases? (a) General. After entering into a net profit share lease (NPSL) agreement, a lessee must report under...

  20. 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...

  1. 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

  2. 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.

  3. 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. PMID:26294267

  4. 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.

  5. Pricing, profits and pharmacoeconomics--for whose benefit?

    PubMed

    Adams, J R; Ali, S; Bennett, C L

    2001-03-01

    In today's troubled healthcare climate, it is not uncommon to run across headlines like: 'Health insurance premiums increasing by 10 percent to 30 percent across the country.' This particular New York Times article went on to explain that this premium price hike, the third consecutive double digit increase in 3 years, is driven largely by escalating pharmaceutical costs. The pharmaceutical industry has largely been vilified in the media and in the recent presidential debates, for fueling healthcare inflation and setting what many perceive to be 'unfair' prices in light of the profit margins on their life-saving products. A report released by the Congressional Research Service found that after tax, profits for the pharmaceutical industry averaged 17% of sales, compared with 5% for all other industries. The White House has added its voice to the popular discontent with notices such as this one reported in the New York Times: 'There is a rising tide politically in this country of strong antagonism against the pharmaceutical industry on the dimension of prices. (Without expanded access to insurance) price controls are an inevitable outcome.' Although the prospect of price control remains dubious in America's entrenched laissez-faire economy, David Kessler, former head of the FDA and the Dean of the Yale School of Medicine, described the situation as a 'powder keg,' stating 'the current system is simply not sustainable'. Although there does not appear to be an immediate solution to this escalating crisis, this editorial will examine pharmaceutical pricing, industry profits and the role of pharmacoeconomic analyses amidst the chaos.

  6. 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.

  7. 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

  8. Impact of pig insemination technique and semen preparation on profitability.

    PubMed

    Gonzalez-Peña, D; Knox, R V; Pettigrew, J; Rodriguez-Zas, S L

    2014-01-01

    Artificial insemination technique and semen preparation impact boar utilization efficiency, genetic dissemination, and biosecurity. Intrauterine (IUI) and deep intrauterine (DUI) AI techniques require lower number of spermatozoa per dose compared to conventional (CON) AI. Frozen semen (FRO) has been associated with lower reproductive performance compared to fresh semen (FRE) preparation. The combined effects of 3 AI techniques (CON, IUI, and DUI) and 2 semen preparations (FRE and FRO) on the financial indicators of a pig crossbreeding system were studied. A 3-tier system was simulated in ZPLAN and the genetic improvement in a representative scenario was characterized. The cross of nucleus lines B and A generated 200,000 BA sows at the multiplier level. The BA sows were inseminated (CON, IUI, or DUI) with FRE or FRO from line C boars at the commercial level. Semen preparation and AI technique were represented by distinct sow:boar ratios in the C × BA cross. A range of farrowing rates (60 to 90%) and litter sizes (8 to 14 liveborn pigs) were tested. Genetic improvement per year for number born alive, adjusted 21-d litter weight, days to 113.5 kg, backfat, and ADG were 0.01 pigs per litter, 0.06 kg, -0.09 d, -0.29 mm, and 0.88 g, respectively. On average, the net profit for FRE (FRO) increased (P-value < 0.0001) from CON to IUI and DUI by 2.2 (3.2%) and 2.6% (4%), respectively. The differences in profit between techniques were driven by differences in costs. Differences in fixed costs between IUI and DUI relative to CON were -2.4 (-5.2%) and -3.4% (-7.4%), respectively. The differences in total costs between FRE and FRO were lower than -5%. The difference in variable costs between FRE and FRO ranged from -5.3 (CON) to -24.7% (DUI). Overall, insemination technique and semen preparation had a nonlinear effect on profit. The average relative difference in profit between FRE and FRO was less than 3% for the scenarios studied.

  9. Kindergarten Teachers' Perceived School Culture and Well-Being: A Comparison of Non-Profit-Making and Profit-Making Kindergartens

    ERIC Educational Resources Information Center

    Wong, Yau Ho P.

    2010-01-01

    Previous research has rarely examined teachers' perceptions of school culture (perceived school culture) and well-being in Hong Kong's non-profit-making (NPM) and profit-making (PM) kindergartens. Thus, the purpose of this study was twofold: first, it examined the relationships between Hong Kong kindergarten teachers' perceived school culture and…

  10. 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

  11. 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.

  12. 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.

  13. 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.

  14. Optic flow informs distance but not profitability for honeybees

    PubMed Central

    Shafir, Sharoni; Barron, Andrew B.

    2010-01-01

    How do flying insects monitor foraging efficiency? Honeybees (Apis mellifera) use optic flow information as an odometer to estimate distance travelled, but here we tested whether optic flow informs estimation of foraging costs also. Bees were trained to feeders in flight tunnels such that bees experienced the greatest optic flow en route to the feeder closest to the hive. Analyses of dance communication showed that, as expected, bees indicated the close feeder as being further, but they also indicated this feeder as the more profitable, and preferentially visited this feeder when given a choice. We show that honeybee estimates of foraging cost are not reliant on optic flow information. Rather, bees can assess distance and profitability independently and signal these aspects as separate elements of their dances. The optic flow signal is sensitive to the nature of the environment travelled by the bee, and is therefore not a good index of flight energetic costs, but it provides a good indication of distance travelled for purpose of navigation and communication, as long as the dancer and recruit travel similar routes. This study suggests an adaptive dual processing system in honeybees for communicating and navigating distance flown and for evaluating its energetic costs. PMID:20018787

  15. 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.

  16. Sustainability, productivity, and profitability of agroecosystems under variable rainfall

    NASA Astrophysics Data System (ADS)

    Vico, G.; Porporato, A. M.

    2010-12-01

    Agriculture is by far the most important user of freshwater and the role of irrigation is projected to increase in face of climate change and increased food requirements. Hence, it is becoming imperative to sustainably manage the available water resources, while simultaneously meeting yield and profitability targets. Simple, widely applicable models of irrigation provide the key irrigation quantities (volumes, frequencies, etc.) for different irrigation schemes as a function of the main soil, crop, and climatic features, including rainfall unpredictability and are necessary for short- and long-term water resource management. We consider often-employed irrigation methods (e.g., surface and sprinkler irrigation systems, as well as modern micro-irrigation techniques) and describe them under a unified conceptual and theoretical framework that includes rainfed agriculture and stress-avoidance irrigation as extreme cases. Mostly analytical solutions for the stochastic steady state of soil moisture probability density function with random rainfall timing and amount are employed to compute water requirements, yields, and net economic gain as a function of climate, crop, and soil parameters. These results provide the necessary starting point to quantify the risks that a certain target yield or profit is not met for given irrigation strategies, with clear implications on food security

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

    PubMed

    Harper, Todd A; Mooney, Gavin

    2010-04-01

    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. PMID:20367589

  18. The plight of the not-for-profit.

    PubMed

    Owens, Bramer

    2005-01-01

    Recent controversies in the hospital sector have questioned whether the levels of charity care, community benefit, and executive compensation provided by not-for-profit hospitals are consistent with mandates of their tax-exempt status and mission statements. This article demonstrates that these recent controversies stem from a combination of historical influences, regulatory inequities, and competitive disadvantages, which are suffocating many not-for-profit hospitals across the nation. Once the current environment is described, the article discusses each threat and offers actionable recommendations to quell current attacks faced by the industry. First, to address the current probe by the Internal Revenue Service, hospitals must begin to link their executive compensation with their organizational mission. Second, to address recent lawsuits, the article presents a standardized definition of community benefit and recommends an alternative model to classify charity care. Finally, to address recent congressional hearings, the article offers a plan for hospitals to gauge their expected benefit to the community they serve. PMID:16130807

  19. 26 CFR 1.871-13 - Taxation of individuals for taxable year of change of U.S. citizenship or residence.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... change of U.S. citizenship or residence. 1.871-13 Section 1.871-13 Internal Revenue INTERNAL REVENUE... Foreign Corporations § 1.871-13 Taxation of individuals for taxable year of change of U.S. citizenship or... of tax imposed by section 1 or 1201 of the Code, all income for the period of U.S. citizenship...

  20. 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…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... after April 1, 1992. (f)-(i) (j) Effective dates. This section applies for taxable years beginning on...

  2. 26 CFR 1.1291-1 - Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Taxation of U.S. persons that are shareholders of PFICs that are not pedigreed QEFs. 1.1291-1 Section 1.1291-1 Internal Revenue INTERNAL REVENUE... after April 1, 1992. (f)-(i) (j) Effective dates. This section applies for taxable years beginning on...

  3. 26 CFR 1.1368-1 - Distributions by S corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Distributions by S corporations. 1.1368-1... Distributions by S corporations. (a) In general. This section provides rules for distributions made by an S... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an...

  4. Trustees "versus" Directors, Whom Do They Serve? Boards, For-Profits and the Public Good in the United States

    ERIC Educational Resources Information Center

    Fox Garrity, Bonnie

    2015-01-01

    Postsecondary education in the United States is provided by public, not-for-profit and for-profit institutions. Public and not-for-profit institutions are expected to serve the public good due to state control or chartering requirements; for-profit institutions are not. Therefore, the decision to serve the public good is vested in the board. The…

  5. Managing competition in the countryside: Non-profit and for-profit perceptions of long-term care in rural Ontario.

    PubMed

    Skinner, Mark W; Rosenberg, Mark W

    2006-12-01

    This paper contributes to the current debates surrounding private delivery of health care services by addressing the distinctive challenges, constraints and opportunities facing for-profit and non-profit providers of long-term care in rural and small town settings. It focuses on the empirical case of Ontario, Canada where extensive restructuring of long-term care, under the rubric of managed competition, has been underway since the mid-1990s. In-depth interviews with 72 representatives from local governments, public health institutions and authorities, for-profit and non-profit organisations, and community groups during July 2003 to December 2003 form the platform for a qualitative analysis of the implications of managed competition as it relates to the provision of long-term care in the countryside. The results suggest that the introduction and implementation of managed competition has accentuated the problems of service provision in rural communities, and that the long-standing issues of caregiving in rural situations transcend the differences, perceived or otherwise, between for-profit and non-profit provision. Understanding the implications of market-oriented long-term care restructuring initiatives for providers, and their clients, in rural situations requires a re-focussing of research beyond the for- versus non-profit dichotomy.

  6. The Effect of Capital Structure on the Profitability of Pharmaceutical Companies The Case of Iran

    PubMed Central

    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. PMID:24250664

  7. 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.

  8. 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. PMID:25871307

  9. Optimality of profit-including prices under ideal planning.

    PubMed

    Samuelson, P A

    1973-07-01

    Although prices calculated by a constant percentage markup on all costs (nonlabor as well as direct-labor) are usually admitted to be more realistic for a competitive capitalistic model, the view is often expressed that, for optimal planning purposes, the "values" model of Marx's Capital, Volume I, is to be preferred. It is shown here that an optimal-control model that maximizes discounted social utility of consumption per capita and that ultimately approaches a steady state must ultimately have optimal pricing that involves equal rates of steady-state profit in all industries; and such optimal pricing will necessarily deviate from Marx's model of equal rates of surplus value (markups on direct-labor only) in all industries. PMID:16592102

  10. 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.

  11. The Service-Profit Chain in Spine Surgery.

    PubMed

    Sharan, Alok D; Schroeder, Gregory D; West, Michael E; Vaccaro, Alexander R

    2016-06-01

    Medicine has always been a service industry (as opposed to a manufacturing industry), as there is a shift from volume to value in health care, this point is becoming increasingly important. The delivery of good care extends beyond the technical aspects of performing a complex operation or prescribing the right type of medicine. Intuitively physicians have always understood the value of the physician-patient relationship, and its correlation to a good outcome. As patients are increasingly being forced to spend a greater portion of their personal income on health care through high-deductible plans and larger co-pays, physicians have to differentiate themselves through the delivery of great service beyond the delivery of superior health outcomes. Understanding the service-profit chain can help physicians succeed in the transition to a value-based health care system. PMID:27135618

  12. Utilities profit from timely data receipt and processing

    SciTech Connect

    Sweeney, G. )

    1993-12-01

    A lack of timely metered data can cost utilities profits in today's unbundled, post-Order 636 gas industry. Accurate metering information always has been important but, with arrival of deregulation, just having the information is not enough. The timeliness of data and the speed at which they can be processed affects earnings from commercial and industrial sales and transportation services. Increased competition has emphasized the need to keep operating costs down. Automatic meter reading (AMR) systems for commercial and industrial accounts provide the advanced data acquisition and processing techniques required for success. Automatic data-collection and meter-reading systems consist of three primary components: an electronic field unit; communications link; central, or host, computer and software. These are briefly described.

  13. Oil companies turn cannibalistic as profits grow but reserves shrink

    SciTech Connect

    Corrigan, R.

    1982-01-02

    Oil company mergers, sales of storage capacity, and slow sales reveal a decline in reserves and a loss of revenues despite the large revenues and profits due to deregulation. Mobil's bid for Marathon Oil and Conoco illustrate the rush for upstream crude-oil supplies. The takeover activity includes small and large companies alike in both the domestic and international markets. Stock-market analysts rate oil companies that are buying secure proven reserves as a good investment. The administration sees no antitrust problem in the mergers, although horizontal mergers receive close scrutiny. Congressional response has been only mildly critical of the oil companies, but a moratorium bill on future mergers could pass in 1982. (DCK)

  14. For-profit undergraduate medical education: back to the future?

    PubMed

    Shomaker, T Samuel

    2010-02-01

    One hundred years ago, Abraham Flexner wrote a report that profoundly influenced U.S. medical education. His conclusion-that medical degree (MD)-granting education programs should occur in not-for-profit universities and include hands-on laboratory and patient care experiences in teaching hospitals and clinics-led to the creation of the current model of U.S. MD education. Although this model has served the United States well, it is lengthy and costly. As the United States struggles to deal with a growing shortage of physicians, other models of medical education, including osteopathic medicine and offshore, MD-granting schools, have increased production of graduates. New private colleges of osteopathic medicine, including one accredited proprietary school, are nimble, cost-effective competitors for MD-granting schools. Do these schools portend the establishment of a U.S. for-profit medical education sector in the same way that proprietary universities have become well established in higher education? How should MD medicine respond? Can and should MD educators shorten the time needed to produce a fully trained MD-holding physician? How can MD educators make the training process shorter and less expensive to respond to the nation's physician shortage while maintaining the appeal of MD careers and without compromising educational quality? Models of shorter, less expensive pathways to earning an MD exist and have proven effective. Now is the time for MD educators to debate whether they should apply these pathways more widely. Six recommendations could help realize the goals of shortening and making less costly the training of MD physicians in the United States. PMID:20107369

  15. 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.

  16. 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

  17. 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.

  18. 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

  19. The For-Profit Postsecondary School Sector: Nimble Critters or Agile Predators? A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Deming, David J.; Goldin, Claudia; Katz, Lawrence F.

    2012-01-01

    Private for-profit institutions have been the fastest growing part of the U.S. higher education sector. For-profit enrollment increased from 0.2 percent to 9.1 percent of total enrollment in degree-granting schools from 1970 to 2009, and for-profit institutions account for the majority of enrollments in non-degree granting postsecondary schools.…

  20. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an...

  1. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an...

  2. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an...

  3. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an...

  4. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an...

  5. 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

  6. 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

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

    PubMed Central

    Shan, Hui

    2010-01-01

    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. PMID:21170145

  8. 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

  9. 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

  10. 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

  11. 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

  12. Training in Portuguese Non-Profit Organizations: The Quest towards Professionalization

    ERIC Educational Resources Information Center

    Carvalho, Ana; Melo, Solange; Ferreira, Ana Paula

    2016-01-01

    The non-profit sector is increasingly important, both in terms of the services rendered to society and level of employment provided. As part of a move towards the professionalization of the sector, training is seen as a vital tool for capacity building. Although the training practices of non-profits are fairly well documented in countries like…

  13. 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…

  14. The Labor Market Returns to a For-Profit College Education. NBER Working Paper No. 18343

    ERIC Educational Resources Information Center

    Cellini, Stephanie Riegg; Chaudhary, Latika

    2012-01-01

    A lengthy literature estimating the returns to education has largely ignored the for-profit sector. In this paper, we offer some of the first causal estimates of the earnings gains to for-profit colleges. We rely on restricted-use data from the 1997 National Longitudinal Survey of Youth (NLSY97) to implement an individual fixed effects estimation…

  15. Understanding For-Profit College and Community College Choice through Rational Choice

    ERIC Educational Resources Information Center

    Iloh, Constance; Tierney, William G.

    2014-01-01

    Background/Context: Scarce research has been conducted examining why students choose to attend higher priced for-profit institutions over community colleges. The authors suggest that increased national concern over proprietary higher education warrants an in-depth comparative case study of the choice factors utilized by for-profit and community…

  16. 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…

  17. 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...

  18. 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...

  19. 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...

  20. 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....

  1. 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…

  2. 26 CFR 1.1471-1 - Recovery of excessive profits on government contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Rules Applicable to Recovery of Excessive Profits on... of which the contracting party's net income is computed and for which its income tax returns are made for Federal income tax purposes. § 16.2 Contracts and subcontracts under which excess profit...

  3. 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…

  4. An Assessment of the Department of Education's Approach and Model for Analyzing Lender Profitability.

    ERIC Educational Resources Information Center

    Jenkins, Sarah; And Others

    An assessment was done of the Department of Education's (ED) approach to determining lender profitability for Guaranteed Student Loans. The assessment described the current net present value (NPV) method as well as discussing its strengths and weaknesses. The NPV method has been widely accepted for determining the profitability of different…

  5. 30 CFR 1210.156 - What reports must I submit for net profit share leases?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false What reports must I submit for net profit share leases? 1210.156 Section 1210.156 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT..., Gas, and Geothermal Resources § 1210.156 What reports must I submit for net profit share leases?...

  6. 30 CFR 1218.150 - Royalties, net profit shares, and rental payments.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Royalties, net profit shares, and rental payments. 1218.150 Section 1218.150 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT... CREDITS AND INCENTIVES Oil, Gas and Sulfur, Offshore § 1218.150 Royalties, net profit shares, and...

  7. 30 CFR 1220.022 - Calculation of net profit share payment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Calculation of net profit share payment. 1220.022 Section 1220.022 Mineral Resources OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR Natural Resources Revenue ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT...

  8. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education... Private Non-Profit Institutions EC15NO91.218 ER25NO97.018 ER25NO97.019...

  9. 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…

  10. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... to apply the Government cost principles in 48 CFR part 31 to for-profit participants that...

  11. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... to apply the Government cost principles in 48 CFR part 31 to for-profit participants that...

  12. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... to apply the Government cost principles in 48 CFR part 31 to for-profit participants that...

  13. 10 CFR 603.625 - Cost principles or standards applicable to for-profit participants.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... to apply the Government cost principles in 48 CFR part 31 to for-profit participants that...

  14. Subprime Opportunity: The Unfulfilled Promise of For-Profit Colleges and Universities

    ERIC Educational Resources Information Center

    Lynch, Mamie; Engle, Jennifer; Cruz, Jose L.

    2010-01-01

    As with the collapse of the subprime lending industry, the showdown between for-profit colleges and the government shows how the aspirations of the underserved, when combined with lax regulation, make the rich, richer and the poor, poorer. For-profit colleges provide high-cost degree programs that have little chance of leading to high-paying…

  15. Assessment, Knowledge, and Customer Service: Contextualizing Faculty Work at For-Profit Colleges and Universities

    ERIC Educational Resources Information Center

    Lechuga, Vicente M.

    2008-01-01

    As the labor market continues to demand more workers with postsecondary credentials, for-profit colleges and universities offer the training, degrees, and credentials that students seek to remain viable in an increasingly competitive job market. This study seeks to provide a new perspective on for-profit institutions by focusing on the roles and…

  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. A web-based calculator for estimating the profit potential of grain segregation by protein concentration

    Technology Transfer Automated Retrieval System (TEKTRAN)

    By ignoring spatial variability in grain quality, conventional harvesting systems may increase the likelihood that growers will not capture price premiums for high quality grain found within fields. The Grain Segregation Profit Calculator was developed to demonstrate the profit potential of segregat...

  18. 30 CFR 220.022 - Calculation of net profit share payment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Calculation of net profit share payment. 220.022 Section 220.022 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER...

  19. For-Profit Postsecondary Educational Institutions: Overview of Accreditation and State and Federal Oversight

    ERIC Educational Resources Information Center

    Foster, Lisa K.

    2004-01-01

    Postsecondary education in California includes public community colleges and universities, private nonprofit colleges and universities, and private proprietary and for-profit schools. While small in number compared with public and private nonprofit institutions, proprietary and for-profit schools and career colleges are growing and serving an…

  20. 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...