Sample records for earnings

  1. 7 CFR 1767.25 - Retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Retained earnings. 1767.25 Section 1767.25....25 Retained earnings. The retained earnings accounts identified in this section shall be used by all RUS borrowers. Retained Earnings 433-439 [Reserved] Retained Earnings 433-439 [Reserved] ...

  2. Lifetime earnings patterns, the distribution of future Social Security benefits, and the impact of pension reform.

    PubMed

    Bosworth, B; Burtless, G; Steuerle, E

    2000-01-01

    In order to assess the effect of Social Security reform on current and future workers, it is essential to accurately characterize the initial situations of representative workers affected by reform. For the purpose of analyzing typical reforms, the most important characteristic of a worker is the level and pattern of his or her preretirement earnings. Under the current system, pensions are determined largely by the level of the workers' earnings averaged over their work life. However, several reform proposals would create individual retirement accounts for which the pension would depend on the investment accumulation within the account. Thus, the pension would also depend on the timing of the contributions into the account and hence on the exact shape of the worker's lifetime earnings profile. Most analysis of the distributional impact of reform has focused, however, on calculating benefit changes among a handful of hypothetical workers whose relative earnings are constant over their work life. The earnings levels are not necessarily chosen to represent the situations of workers who have typical or truly representative earnings patterns. Consequently, the results of such analysis can be misleading, especially if reform involves introducing a fundamentally new kind of pension formula. This article presents two broad approaches to creating representative earnings profiles for policy evaluation. First, we use standard econometric methods to predict future earnings for a representative sample of workers drawn from the Survey of Income and Program Participation (SIPP). Our statistical estimates are based on a simple representation of typical career earnings paths and a fixed-effect statistical specification. Because our estimation file contains information on each worker's annual earnings from 1951 through 1996 as reported in the Social Security Administration's earnings files, we have a record (though an incomplete one) of the actual earnings that will be used to determine future benefit payments. Our estimates of the earnings function permit us to make highly differentiated predictions of future earnings for each member of our sample. By combining the historical information on individual earnings with our prediction of future earnings up through the normal retirement age, our first approach produces tens of thousands of predicted career earnings paths that can be used in microsimulation policy analysis. Our second approach to creating lifetime earnings profiles is similar in some ways to the traditional method. For example, it is based on the creation of only a handful of "stylized" career earnings patterns. An important difference with the traditional method, however, is that we define the career earnings patterns so that they are truly representative of patterns observed in the workforce. We use simple mathematical formulas to characterize each stylized earnings pattern, and we then produce estimates of the average path of annual earnings for workers whose career earning path falls within each of the stylized patterns we have defined. Finally, we calculate the percentage of workers in successive birth-year cohorts who have earnings profiles that match each of the stylized earnings patterns. Although this method may seem simple, it allows the analyst to create stylized earnings patterns that are widely varied but still representative of earnings patterns observed among sizable groups of U.S. workers. The effects of policy reforms can then be calculated for workers with each of the stylized earnings patterns. Our analysis of U.S. lifetime earnings patterns and of the impact of selected policy reforms produces a number of findings about past trends in earnings, typical earnings patterns in the population, and the potential impact of reform. The analysis focuses on men and women born between 1931 and 1960. Along with earlier analysts, we find that men earn substantially higher lifetime wages than women and typically attain their peak career earnings at a somewhat earlier age. However, the difference in career earnings patterns between men and women has narrowed dramatically over time. Workers with greater educational attainment earn substantially higher wages than those with less education, and they attain their peak career earnings later in life. For example, among men with the least education, peak earnings are often attained around or even before age 40, whereas many men with substantial postsecondary schooling do not reach their peak career earnings until after 50. Our tabulations of the lifetime earnings profiles of the oldest cohorts (born around 1930) and projections of the earnings of the youngest profiles (born around 1960) imply that the inequality of lifetime earnings has increased noticeably over time. Women in the top one-fifth of female earners and men in the top one-fifth of male earners are predicted to receive a growing multiple of the economy-wide average wage during their career. Women born between 1931 and 1935 who were in the top fifth of female earners had lifetime average earnings that were approximately equal to the average economy-wide wage. In contrast, women born after 1951 who were in the top fifth of earners are predicted to earn almost 50 percent more, that is, roughly 150 percent of the economy-wide average wage. Women with a lower rank in the female earnings distribution will also see gains in their lifetime average earnings, but their gains are predicted to be proportionately much smaller than those of women with a high rank in the distribution. Men with high earnings are also predicted to enjoy substantial gains in their relative lifetime earnings, while men with a lower rank in the earnings distribution will probably see a significant erosion in their typical wages relative to the economy-wide average wage. That is mainly the result of a sharp decline in the relative earnings of low-wage men born after 1950. In creating stylized earnings profiles that are representative of those of significant minorities of U.S. workers, we emphasized three critical elements of the earnings path: the average level of earnings over a worker's career, the upward or downward trend in earnings from the worker's 30s through his or her early 60s, and the "sagging" or "hump-shaped" profile of earnings over the worker's career. That classification scheme yields 27 characteristic patterns of lifetime earnings. Surprisingly, the differnce between men and women within each of those categories is quite modest. The main difference between men and women is in the proportions of workers who fall in each category. Only 14 percent of men born between 1931 and 1940 fall in earnings categories with the lowest one-third of lifetime earnings, whereas 53 percent of women born in those years have low-average-earnings profiles. On the other hand, women born in those years are more likely to have a rising trend in lifetime earnings, while men are more likely to have a declining trend. We find that the distribution of lifetime earnings contains relatively more workers with below-average earnings and relatively fewer with very high earnings than assumed in the Social Security Administration's traditional policy analysis. For example, the "low earner" traditionally assumed by the Office of the Chief Actuary is assigned a level of average lifetime earnings that we find to be higher than the average earnings of persons in the bottom one-third of the lifetime earnings distribution. The stylized earnings profiles developed here can be used for policy evaluation, and the results can be compared with those from the more traditional analysis. That comparison produces several notable findings. Because earnings profiles that are actually representative of the population tend to have lower average earnings than assumed in the traditional analysis, workers typically accumulate somewhat less Social Security wealth than implied in the traditional analysis. On the other hand, because the basic benefit formula is tilted in favor of lower-income workers, the internal rate of return on Social Security contributions is somewhat higher than detected in the traditional analysis. Moreover, the primary insurance amount measured as a percentage of the worker's average indexed earnings tends to be higher than implied by the traditional analysis. Finally, the stylized earnings patterns can be used to compare benefit levels enjoyed by workers under the traditional Social Security formula and under an alternative plan based on individual investment accounts. That comparison shows, as expected, that the traditional formula favors low-wage workers and one-earner couples, while an investment account favors single, high-wage workers. Comparing two workers with the same lifetime average earnings, the traditional formula favors workers with rising earnings profiles (that is, with lifetime earnings heavily concentrated at the end of their career), while investment account pensions favor workers with declining earnings profiles (that is, with earnings concentrated early in their career).

  3. 20 CFR 404.1574a - When and how we will average your earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... has been no change in the substantial gainful activity earnings levels, we will average your earnings... time during which the substantial gainful activity earnings levels change, we will average your earnings separately for each period in which a different substantial gainful activity earnings level...

  4. 20 CFR 404.1574a - When and how we will average your earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... has been no change in the substantial gainful activity earnings levels, we will average your earnings... time during which the substantial gainful activity earnings levels change, we will average your earnings separately for each period in which a different substantial gainful activity earnings level...

  5. Education and Lifetime Earnings in the United States.

    PubMed

    Tamborini, Christopher R; Kim, ChangHwan; Sakamoto, Arthur

    2015-08-01

    Differences in lifetime earnings by educational attainment have been of great research and policy interest. Although a large literature examines earnings differences by educational attainment, research on lifetime earnings--which refers to total accumulated earnings from entry into the labor market until retirement--remains limited because of the paucity of adequate data. Using data that match respondents in the Survey of Income and Program Participation to their longitudinal tax earnings as recorded by the Social Security Administration, we estimate the 50-year work career effects of education on lifetime earnings for men and women. By overcoming the purely synthetic cohort approach, our results provide a more realistic appraisal of actual patterns of lifetime earnings. Detailed estimates are provided for gross lifetime earnings by education; net lifetime earnings after controlling for covariates associated with the probability of obtaining a bachelor's degree; and the net present 50-year lifetime value of education at age 20. In addition, we provide estimates that include individuals with zero earnings and disability. We also assess the adequacy of the purely synthetic cohort approach, which uses age differences in earnings observed in cross-sectional surveys to approximate lifetime earnings. Overall, our results confirm the persistent positive effects of higher education on earnings over different stages of the work career and over a lifetime, but also reveal notably smaller net effects on lifetime earnings compared with previously reported estimates. We discuss the implications of these and other findings.

  6. 26 CFR 1.312-7 - Effect on earnings and profits of gain or loss realized after February 28, 1913.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Effect on earnings and profits of gain or loss realized after February 28, 1913. (a) In order to... earnings and profits for any period beginning after February 28, 1913. For example, since the earnings and profits accumulated after February 28, 1913, or the earnings and profits of the taxable year, are earnings...

  7. Power Scaling of Petroleum Field Sizes and Movie Box Office Earnings.

    NASA Astrophysics Data System (ADS)

    Haley, J. A.; Barton, C. C.

    2017-12-01

    The size-cumulative frequency distribution of petroleum fields has long been shown to be power scaling, Mandelbrot, 1963, and Barton and Scholz, 1995. The scaling exponents for petroleum field volumes range from 0.8 to 1.08 worldwide and are used to assess the size and number of undiscovered fields. The size-cumulative frequency distribution of movie box office earnings also exhibits a power scaling distribution for domestic, overseas, and worldwide gross box office earnings for the top 668 earning movies released between 1939 and 2016 (http://www.boxofficemojo.com/alltime/). Box office earnings were reported in the dollars-of-the-day and were converted to 2015 U.S. dollars using the U.S. consumer price index (CPI) for domestic and overseas earnings. Because overseas earnings are not reported by country and there is no single inflation index appropriate for all overseas countries. Adjusting the box office earnings using the CPI index has two effects on the power functions fit. The first is that the scaling exponent has a narrow range (2.3 - 2.5) between the three data sets; and second, the scatter of the data points fit by the power function is reduced. The scaling exponents for the adjusted value are; 2.3 for domestic box office earnings, 2.5 for overseas box office earnings, and 2.5 worldwide box office earnings. The smaller the scaling exponent the greater the proportion of all earnings is contributed by a smaller proportion of all the movies: where E = P (a-2)/(a-1) where E is the percentage of earnings, P is the percentage of all movies in the data set. The scaling exponents for box office earnings (2.3 - 2.5) means that approximately 20% of the top earning movies contribute 70-55% of all the earnings for domestic, worldwide earnings respectively.

  8. Education and Lifetime Earnings in the United States

    PubMed Central

    Tamborini, Christopher R.; Kim, ChangHwan; Sakamoto, Arthur

    2015-01-01

    Differences in lifetime earnings by educational attainment have been of great research and policy interest. Although a large literature examines earnings differences by educational attainment, research on lifetime earnings—which refers to total accumulated earnings from entry into the labor market until retirement—remains limited because of the paucity of adequate data. Using data that match respondents in the Survey of Income and Program Participation to their longitudinal tax earnings as recorded by the Social Security Administration, we estimate the 50-year work career effects of education on lifetime earnings for men and women. By overcoming the purely synthetic cohort approach, our results provide a more realistic appraisal of actual patterns of lifetime earnings. Detailed estimates are provided for gross lifetime earnings by education; net lifetime earnings after controlling for covariates associated with the probability of obtaining a bachelor’s degree; and the net present 50-year lifetime value of education at age 20. In addition, we provide estimates that include individuals with zero earnings and disability. We also assess the adequacy of the purely synthetic cohort approach, which uses age differences in earnings observed in cross-sectional surveys to approximate lifetime earnings. Overall, our results confirm the persistent positive effects of higher education on earnings over different stages of the work career and over a lifetime, but also reveal notably smaller net effects on lifetime earnings compared with previously reported estimates. We discuss the implications of these and other findings. PMID:26100983

  9. Profiles of higher earning wives in Hong Kong and the implications for marital satisfaction.

    PubMed

    Zhang, Huiping; Law, Frances Yik Wa; Hu, Debao; Fan, Susan; Yip, Paul Siu Fai

    2015-01-01

    Higher earning wives are emerging as a global phenomenon; however, the profiles of higher earning wives and the implications for marital satisfaction remain unknown in Hong Kong. On the basis of a representative household survey of 689 Hong Kong Chinese couples in 2012, this study aimed to explore the profiles of higher earning wives in Hong Kong and examine the effect of wives' income advantage on the couples' marital satisfaction. Results indicated that higher earning wives were clustered into 2 groups. One group of higher earning wives was older, was better educated, held managerial and professional jobs, and lived in high-income families compared with lower earning wives. The other group of higher earning wives was not well educated, held nonprofessional jobs, and lived in low-income families. Higher earning wives reported similar marital satisfaction with lower earning wives as well as their husbands. However, higher earning wives with nonprofessional jobs and from low-income families reported lower life and marital satisfaction than did those with better socioeconomic status. The implications of these findings are discussed.

  10. 5 CFR 844.402 - Restoration of earning capacity.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Restoration of earning capacity. 844.402... Reinstatement of Disability Annuity § 844.402 Restoration of earning capacity. (a) Earning capacity... current rate of basic pay of the position occupied immediately before retirement, the annuitant's earning...

  11. 18 CFR 367.4360 - Account 436, Appropriations of retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Appropriations of retained earnings. 367.4360 Section 367.4360 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4360 Account 436, Appropriations of retained earnings. This account must include appropriations of retained earnings as follows: (a) Appropriations required...

  12. Geographic Differences in the Earnings of Economics Majors

    ERIC Educational Resources Information Center

    Winters, John V.; Xu, Weineng

    2014-01-01

    Economics has been shown to be a relatively high-earning college major, but geographic differences in earnings have been largely overlooked. The authors of this article use the American Community Survey to examine geographic differences in both absolute earnings and relative earnings for economics majors. They find that there are substantial…

  13. 48 CFR 52.234-4 - Earned Value Management System.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 2 2013-10-01 2013-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system (EVMS...

  14. 48 CFR 52.234-4 - Earned Value Management System.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 2 2012-10-01 2012-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system (EVMS...

  15. 48 CFR 52.234-4 - Earned Value Management System.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 2 2014-10-01 2014-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (MAY 2014) (a) The Contractor shall use an earned value management system (EVMS...

  16. 48 CFR 52.234-4 - Earned Value Management System.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 2 2011-10-01 2011-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system (EVMS...

  17. 48 CFR 52.234-4 - Earned Value Management System.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Earned Value Management....234-4 Earned Value Management System. As prescribed in 34.203(c), insert the following clause: Earned Value Management System (JUL 2006) (a) The Contractor shall use an earned value management system (EVMS...

  18. 12 CFR 704.19 - Wholesale corporate credit unions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Earnings retention requirement. A wholesale corporate credit union must increase retained earnings if the prior month-end retained earnings ratio is less than 1 percent. (1) Its retained earnings must increase... month-end retained earnings ratio is less than 1 percent and the core capital ratio is less than 3...

  19. The gender earnings gap among pharmacists.

    PubMed

    Carvajal, Manuel J; Armayor, Graciela M; Deziel, Lisa

    2012-01-01

    A gender earnings gap exists across professions. Compared with men, women earn consistently lower income levels. The determinants of wages and salaries should be explored to assess whether a gender earnings gap exists in the pharmacy profession. The objectives of this study were to (1) compare the responses of male and female pharmacists' earnings with human-capital stock, workers' preferences, and opinion variables and (2) assess whether the earnings determination models for male and female pharmacists yielded similar results in estimating the wage-and-salary gap through earnings projections, the influence of each explanatory variable, and gender differences in statistical significance. Data were collected through the use of a 37-question survey mailed to registered pharmacists in South Florida, United States. Earnings functions were formulated and tested separately for male and female pharmacists using unlogged and semilog equation forms. Number of hours worked, human-capital stock, job preferences, and opinion variables were hypothesized to explain wage-and-salary differentials. The empirical evidence led to 3 major conclusions: (1) men's and women's earnings sometimes were influenced by different stimuli, and when they responded to the same variables, the effect often was different; (2) although the influence of some explanatory variables on earnings differed in the unlogged and semilog equations, the earnings projections derived from both equation forms for male and female pharmacists were remarkably similar and yielded nearly identical male-female earnings ratios; and (3) controlling for number of hours worked, human-capital stock, job preferences, and opinion variables reduced the initial unadjusted male-female earnings ratios only slightly, which pointed toward the presence of gender bias. After controlling for human-capital stock, job-related characteristics, and opinion variables, male pharmacists continued to earn higher income levels than female pharmacists. Copyright © 2012 Elsevier Inc. All rights reserved.

  20. Determinants of reinforcer accumulation during an operant task.

    PubMed

    McFarland, J M; Lattal, K A

    2001-11-01

    Responses by rats on an earn lever made available food pellets that were delivered to a food cup by responses on a second, collect, lever. The rats could either collect and immediately consume or accumulate (defined as the percentage of multiple earn responses and as the number of pellets earned before a collect response) earned pellets. In Experiment 1, accumulation varied as a function of variations in the earn or collect response requirements and whether the earn and collect levers were proximal (31 cm) or distal (248 cm) to one another. Some accumulation occurred under all but one of the conditions, but generally was higher when the earn and collect levers were distal to one another, particularly when the earn response requirement was fixed-ratio (FR) 1. In Experiment 2, the contributions of responses and time to accumulation were assessed by comparing an FR 20 earn response requirement to a condition in which only a single earn response was required at the end of a time interval nominally yoked to the FR interval. When 248 cm separated the earn and collect levers, accumulation was always greater in the FR condition, and it was not systematically related to reinforcement rate. In Experiment 3, increasing the earn response requirement with a progressive-ratio schedule that reset only with a collect response increased the likelihood of accumulation when the collect and earn levers were 248 cm apart, even though such accumulation increased the next earn response requirement. Reinforcer accumulation is an understudied dimension of operant behavior that relates to the analysis of such phenomena as hoarding and self-control, in that they too involve accumulating versus immediately collecting or consuming reinforcers.

  1. Determinants of reinforcer accumulation during an operant task.

    PubMed Central

    McFarland, J M; Lattal, K A

    2001-01-01

    Responses by rats on an earn lever made available food pellets that were delivered to a food cup by responses on a second, collect, lever. The rats could either collect and immediately consume or accumulate (defined as the percentage of multiple earn responses and as the number of pellets earned before a collect response) earned pellets. In Experiment 1, accumulation varied as a function of variations in the earn or collect response requirements and whether the earn and collect levers were proximal (31 cm) or distal (248 cm) to one another. Some accumulation occurred under all but one of the conditions, but generally was higher when the earn and collect levers were distal to one another, particularly when the earn response requirement was fixed-ratio (FR) 1. In Experiment 2, the contributions of responses and time to accumulation were assessed by comparing an FR 20 earn response requirement to a condition in which only a single earn response was required at the end of a time interval nominally yoked to the FR interval. When 248 cm separated the earn and collect levers, accumulation was always greater in the FR condition, and it was not systematically related to reinforcement rate. In Experiment 3, increasing the earn response requirement with a progressive-ratio schedule that reset only with a collect response increased the likelihood of accumulation when the collect and earn levers were 248 cm apart, even though such accumulation increased the next earn response requirement. Reinforcer accumulation is an understudied dimension of operant behavior that relates to the analysis of such phenomena as hoarding and self-control, in that they too involve accumulating versus immediately collecting or consuming reinforcers. PMID:11768714

  2. Increasing Earnings Inequality in Faculty Labor Markets.

    ERIC Educational Resources Information Center

    Monks, James

    This study examined earnings inequality for college and university faculty, using data from the National Study of Postsecondary Faculty to examine whether earnings for this group increased from the late 1980s to the late 1990s. The study was the first to decompose faculty earnings inequality into the proportion of the earnings inequality that is…

  3. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... has no effect on the earnings and profits of P and S.) Example 2. Section 355 distribution. (a) Facts... section 312(h). Thus, P's earnings and profits rather than S's earnings and profits may be eliminated...) of this section, P's earnings and profits may be reduced under section 312(h) as a result of the...

  4. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... has no effect on the earnings and profits of P and S.) Example 2. Section 355 distribution. (a) Facts... section 312(h). Thus, P's earnings and profits rather than S's earnings and profits may be eliminated...) of this section, P's earnings and profits may be reduced under section 312(h) as a result of the...

  5. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... has no effect on the earnings and profits of P and S.) Example 2. Section 355 distribution. (a) Facts... section 312(h). Thus, P's earnings and profits rather than S's earnings and profits may be eliminated...) of this section, P's earnings and profits may be reduced under section 312(h) as a result of the...

  6. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... has no effect on the earnings and profits of P and S.) Example 2. Section 355 distribution. (a) Facts... section 312(h). Thus, P's earnings and profits rather than S's earnings and profits may be eliminated...) of this section, P's earnings and profits may be reduced under section 312(h) as a result of the...

  7. Does Money Matter: Earnings Patterns Among a National Sample of the US State Governmental Public Health Agency Workforce

    PubMed Central

    Castrucci, Brian C.; Leider, Jonathon P.; Liss-Levinson, Rivka; Sellers, Katie

    2015-01-01

    Context: Earnings have been shown to be a critical point in workforce recruitment and retention. However, little is known about how much governmental public health staff are paid across the United States. Objective: To characterize earnings among state health agency central office employees. Design: A cross-sectional survey was conducted of state health agency central office employees in late 2014. The sampling approach was stratified by 5 (paired HHS) regions. Balanced repeated replication weights were used to correctly calculate variance estimates, given the complex sampling design. Descriptive and bivariate statistical comparisons were conducted. A linear regression model was used to examine correlates of earnings among full-time employees. Setting and Participants: A total of 9300 permanently employed, full-time state health agency central office staff who reported earnings information. Main Outcome Measure: Earnings are the main outcomes examined in this article. Results: Central office staff earn between $55 000 and $65 000 on average annually. Ascending supervisory status, educational attainment, and tenure are all associated with greater earnings. Those employed in clinical and laboratory positions and public health science positions earn more than their colleagues in administrative positions. Disparities exist between men and women, with men earning more, all else being equal (P < .001). Racial/ethnic disparities also exist, after accounting for other factors. Conclusions: This study provides baseline information to characterize the workforce and key challenges that result from earnings levels, including disparities in earnings that persist after accounting for education and experience. Data from the survey can inform strategies to address earnings issues and help reduce disparities. PMID:26422496

  8. Does Money Matter: Earnings Patterns Among a National Sample of the US State Governmental Public Health Agency Workforce.

    PubMed

    Castrucci, Brian C; Leider, Jonathon P; Liss-Levinson, Rivka; Sellers, Katie

    2015-01-01

    Earnings have been shown to be a critical point in workforce recruitment and retention. However, little is known about how much governmental public health staff are paid across the United States. To characterize earnings among state health agency central office employees. A cross-sectional survey was conducted of state health agency central office employees in late 2014. The sampling approach was stratified by 5 (paired HHS) regions. Balanced repeated replication weights were used to correctly calculate variance estimates, given the complex sampling design. Descriptive and bivariate statistical comparisons were conducted. A linear regression model was used to examine correlates of earnings among full-time employees. A total of 9300 permanently employed, full-time state health agency central office staff who reported earnings information. Earnings are the main outcomes examined in this article. Central office staff earn between $55,000 and $65,000 on average annually. Ascending supervisory status, educational attainment, and tenure are all associated with greater earnings. Those employed in clinical and laboratory positions and public health science positions earn more than their colleagues in administrative positions. Disparities exist between men and women, with men earning more, all else being equal (P < .001). Racial/ethnic disparities also exist, after accounting for other factors. This study provides baseline information to characterize the workforce and key challenges that result from earnings levels, including disparities in earnings that persist after accounting for education and experience. Data from the survey can inform strategies to address earnings issues and help reduce disparities.

  9. Trends in the earnings gender gap among dentists, physicians, and lawyers.

    PubMed

    Nguyen Le, Thanh An; Lo Sasso, Anthony T; Vujicic, Marko

    2017-04-01

    The authors examined the factors associated with sex differences in earnings for 3 professional occupations. The authors used a multivariate Blinder-Oaxaca method to decompose the differences in mean earnings across sex. Although mean differences in earnings between men and women narrowed over time, there remained large, unaccountable earnings differences between men and women among all professions after multivariate adjustments. For dentists, the unexplained difference in earnings for women was approximately constant at 62% to 66%. For physicians, the unexplained difference in earnings for women ranged from 52% to 57%. For lawyers, the unexplained difference in earnings for women was the smallest of the 3 professions but also exhibited the most growth, increasing from 34% in 1990 to 45% in 2010. The reduction in the earnings gap is driven largely by a general convergence between men and women in some, but not all, observable characteristics over time. Nevertheless, large unexplained gender gaps in earnings remain for all 3 professions. Policy makers must use care in efforts to alleviate earnings differences for men and women because measures could make matters worse without a clear understanding of the nature of the factors driving the differences. Copyright © 2017 American Dental Association. Published by Elsevier Inc. All rights reserved.

  10. 20 CFR 404.452 - Reports to Social Security Administration of earnings; wages; net earnings from self-employment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Reports to Social Security Administration of earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; and Nonpayments of Benefits § 404.452 Reports to Social Security Administration of earnings; wages...

  11. 20 CFR 404.452 - Reports to Social Security Administration of earnings; wages; net earnings from self-employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Reports to Social Security Administration of earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; and Nonpayments of Benefits § 404.452 Reports to Social Security Administration of earnings; wages...

  12. 25 CFR 700.173 - Average net earnings of business or farm.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false Average net earnings of business or farm. 700.173 Section... PROCEDURES Moving and Related Expenses, Temporary Emergency Moves § 700.173 Average net earnings of business or farm. (a) Computing net earnings. For purposes of this subpart, the average annual net earnings of...

  13. 25 CFR 700.173 - Average net earnings of business or farm.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Average net earnings of business or farm. 700.173 Section... PROCEDURES Moving and Related Expenses, Temporary Emergency Moves § 700.173 Average net earnings of business or farm. (a) Computing net earnings. For purposes of this subpart, the average annual net earnings of...

  14. 26 CFR 1.312-1 - Adjustment to earnings and profits reflecting distributions by corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earnings and profits. The reduction in earnings and profits by reason of such distribution is $5,000. Such...,000. The reduction in earnings and profits is $15,000. Such is the reduction even though only the... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Adjustment to earnings and profits reflecting...

  15. 20 CFR 404.452 - Reports to Social Security Administration of earnings; wages; net earnings from self-employment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Reports to Social Security Administration of earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; and Nonpayments of Benefits § 404.452 Reports to Social Security Administration of earnings; wages...

  16. 20 CFR 404.452 - Reports to Social Security Administration of earnings; wages; net earnings from self-employment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Reports to Social Security Administration of earnings; wages; net earnings from self-employment. 404.452 Section 404.452 Employees' Benefits SOCIAL...; and Nonpayments of Benefits § 404.452 Reports to Social Security Administration of earnings; wages...

  17. Overearning.

    PubMed

    Hsee, Christopher K; Zhang, Jiao; Cai, Cindy F; Zhang, Shirley

    2013-06-01

    High productivity and high earning rates brought about by modern technologies make it possible for people to work less and enjoy more, yet many continue to work assiduously to earn more. Do people overearn--forgo leisure to work and earn beyond their needs? This question is understudied, partly because in real life, determining the right amount of earning and defining overearning are difficult. In this research, we introduced a minimalistic paradigm that allows researchers to study overearning in a controlled laboratory setting. Using this paradigm, we found that individuals do overearn, even at the cost of happiness, and that overearning is a result of mindless accumulation--a tendency to work and earn until feeling tired rather than until having enough. Supporting the mindless-accumulation notion, our results show, first, that individuals work about the same amount regardless of earning rates and hence are more likely to overearn when earning rates are high than when they are low, and second, that prompting individuals to consider the consequences of their earnings or denying them excessive earnings can disrupt mindless accumulation and enhance happiness.

  18. Intraoccupational Earnings Inequality. Human Capital and Institutional Determinants.

    ERIC Educational Resources Information Center

    Lorence, Jon

    1987-01-01

    Examines the distribution of earnings within occupations. Finds that these are more widely distributed than earnings among differing occupations. Suggests some gender differences in the processes generating earnings disparities within occupations. (CH)

  19. Risk-sensitive choice in humans as a function of an earnings budget.

    PubMed Central

    Pietras, C J; Hackenberc, T D

    2001-01-01

    Risky choice in 3 adult humans was investigated across procedural manipulations designed to model energy-budget manipulations conducted with nonhumans. Subjects were presented with repeated choices between a fixed and a variable number of points. An energy budget was simulated by use of an earnings budget, defined as the number of points needed within a block of trials for points to be exchanged for money. During positive earnings-budget conditions, exclusive preference for the fixed option met the earnings requirement. During negative earnings-budget conditions, exclusive preference for the certain option did not meet the earnings requirement, but choice for the variable option met the requirement probabilistically. Choice was generally risk averse (the fixed option was preferred) when the earnings budget was positive and risk prone (the variable option was preferred) when the earnings budget was negative. Furthermore, choice was most risk prone during negative earnings-budget conditions in which the earnings requirement was most stringent. Local choice patterns were also frequently consistent with the predictions of a dynamic optimization model, indicating that choice was simultaneously sensitive to short-term choice contingencies, current point earnings, and the earnings requirement. Overall, these results show that the patterns of risky choice generated by energy-budget variables can also be produced by choice contingencies that do not involve immediate survival, and that risky choice in humans may be similar to that shown in nonhumans when choice is studied under analogous experimental conditions. PMID:11516113

  20. 25 CFR 115.713 - When does money in a trust account start earning interest?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false When does money in a trust account start earning interest... and Interests § 115.713 When does money in a trust account start earning interest? Funds must remain on deposit at least one business day before interest is earned. Interest earnings of less than one...

  1. 26 CFR 1.964-1 - Determination of the earnings and profits of a foreign corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Determination of the earnings and profits of a....964-1 Determination of the earnings and profits of a foreign corporation. (a)(1) In general. For rules for determining the earnings and profits (or deficit in earnings and profits) of a foreign corporation...

  2. The influence of enterprise resource planning (ERP) systems' performance on earnings management

    NASA Astrophysics Data System (ADS)

    Tsai, Wen-Hsien; Lee, Kuen-Chang; Liu, Jau-Yang; Lin, Sin-Jin; Chou, Yu-Wei

    2012-11-01

    We analyse whether there is a linkage between performance measures of enterprise resource planning (ERP) systems and earnings management. We find that earnings management decreases with the higher performance of ERP systems. The empirical result is as expected. We further analyse how the dimension of the DeLone and McLean model of information systems success affects earnings management. We find that the relationship between the performance of ERP systems and earnings management depends on System Quality after ERP implementation. The more System Quality improves, the more earnings management is reduced.

  3. Labor Market Earnings of American Artists in 1980. A Report to the National Endowment for the Arts.

    ERIC Educational Resources Information Center

    Filer, Randall K.

    While some studies of the earnings of artists have typically claimed that artists earn significantly less than other workers, others suggest that there is no basis for concluding that artists earn any less on average than they would in other jobs. This study presents information regarding the earning and labor market success of artists in the…

  4. How have people responded to changes in the retirement earnings test in 2000?

    PubMed

    Song, Jae G; Manchester, Joyce

    2007-01-01

    This article describes responses to removing the retirement earnings test in 2000 for persons at the full retirement age or older. We examine annual earnings and retirement benefit claims from Social Security administrative data that cover the 4 years before and after the change. Three findings emerge from the study. First, the effect on earnings of removing the earnings test is uneven across people with different earnings levels. We find little effect on earnings at lower levels, but the effect on earnings in the mid to upper levels (50th to 80th percentiles) is large and significant. Such a finding indicates that the removal most affects people with earnings levels above the earnings test threshold. The largest increases in earnings are found at the 70th percentile for persons who have attained ages 65-69 and at the 60th percentile for those turning 65. Second, there is no clear evidence of the effect of the test's removal on the overall rate of labor force participation. A small rise in work participation among individuals aged 65-69 may be at least partially attributable to the trend already under way. Increases in work participation that do occur are mostly attributable to retaining older workers rather than inducing older workers back into the workforce. The effect appears to increase over time, suggesting that the removal has long-lasting effects on work participation. Third, the removal of the earnings test accelerated applications for benefits by 2 to 5 percentage points among individuals aged 65-69 and by 3 to 7 percentage points among those reaching age 65.

  5. Estimating earnings losses due to mental illness: a quantile regression approach.

    PubMed

    Marcotte, Dave E; Wilcox-Gök, Virginia

    2003-09-01

    The ability of workers to remain productive and sustain earnings when afflicted with mental illness depends importantly on access to appropriate treatment and on flexibility and support from employers. In the United States there is substantial variation in access to health care and sick leave and other employment flexibilities across the earnings distribution. Consequently, a worker's ability to work and how much his/her earnings are impeded likely depend upon his/her position in the earnings distribution. Because of this, focusing on average earnings losses may provide insufficient information on the impact of mental illness in the labor market. In this paper, we examine the effects of mental illness on earnings by recognizing that effects could vary across the distribution of earnings. Using data from the National Comorbidity Survey, we employ a quantile regression estimator to identify the effects at key points in the earnings distribution. We find that earnings effects vary importantly across the distribution. While average effects are often not large, mental illness more commonly imposes earnings losses at the lower tail of the distribution, especially for women. In only one case do we find an illness to have negative effects across the distribution. Mental illness can have larger negative impacts on economic outcomes than previously estimated, even if those effects are not uniform. Consequently, researchers and policy makers alike should not be placated by findings that mean earnings effects are relatively small. Such estimates miss important features of how and where mental illness is associated with real economic losses for the ill.

  6. Associations of serious mental illness with earnings: results from the WHO World Mental Health surveys

    PubMed Central

    Levinson, Daphna; Lakoma, Matthew D.; Petukhova, Maria; Schoenbaum, Michael; Zaslavsky, Alan M.; Angermeyer, Matthias; Borges, Guilherme; Bruffaerts, Ronny; de Girolamo, Giovanni; de Graaf, Ron; Gureje, Oye; Haro, Josep Maria; Hu, Chiyi; Karam, Aimee N.; Kawakami, Norito; Lee, Sing; Lepine, Jean-Pierre; Browne, Mark Oakley; Okoliyski, Michail; Posada-Villa, José; Sagar, Rajesh; Viana, Maria Carmen; Williams, David R.; Kessler, Ronald C.

    2010-01-01

    Background Burden-of-illness data, which are often used in setting healthcare policy-spending priorities, are unavailable for mental disorders in most countries. Aims To examine one central aspect of illness burden, the association of serious mental illness with earnings, in the World Health Organization (WHO) World Mental Health (WMH) Surveys. Method The WMH Surveys were carried out in 10 high-income and 9 low- and middle-income countries. The associations of personal earnings with serious mental illness were estimated. Results Respondents with serious mental illness earned on average a third less than median earnings, with no significant between-country differences (χ2(9) = 5.5–8.1, P = 0.52–0.79). These losses are equivalent to 0.3–0.8% of total national earnings. Reduced earnings among those with earnings and the increased probability of not earning are both important components of these associations. Conclusions These results add to a growing body of evidence that mental disorders have high societal costs. Decisions about healthcare resource allocation should take these costs into consideration. PMID:20679263

  7. 48 CFR 1034.201 - Policy.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 1034.201 Policy. (a) (1) An Earned Value Management System (EVMS) is required for major acquisitions for development/modernization/enhancement (DME..., Earned Value Management System; and, as appropriate, 1052.234-4, Earned Value Management System Alternate...

  8. 48 CFR 1034.201 - Policy.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 1034.201 Policy. (a) (1) An Earned Value Management System (EVMS) is required for major acquisitions for development/modernization/enhancement (DME..., Earned Value Management System; and, as appropriate, 1052.234-4, Earned Value Management System Alternate...

  9. 48 CFR 1034.201 - Policy.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 1034.201 Policy. (a) (1) An Earned Value Management System (EVMS) is required for major acquisitions for development/modernization/enhancement (DME..., Earned Value Management System; and, as appropriate, 1052.234-4, Earned Value Management System Alternate...

  10. A Longitudinal Analysis of Family Migration and the Gender Gap in Earnings in the United States and Great Britain

    PubMed Central

    COOKE, THOMAS J.; BOYLE, PAUL; COUCH, KENNETH; FEIJTEN, PETEKE

    2009-01-01

    This article uses longitudinal data for the United States and Great Britain to examine the impact of residential mobility and childbirth on the earnings of women, their family earnings, and the related division of earnings by gender. This project is the first to compare explicitly the impact of childbirth and family migration on women’s earnings, and it extends prior cross-sectional and longitudinal studies on isolated countries by providing a direct contrast between two major industrialized nations, using comparable measures. The results indicate that families respond in similar ways in both countries to migration and childbirth. In response to both migration and childbirth, women’s earnings fall at the time of the event and recover slowly afterward, but the magnitude of the impact is roughly twice as large for childbirth as for migration. However, migration—but not the birth of a child—is also associated with a significant increase in total family earnings because of increased husbands’ earnings. As a result, the effect of migration on the relative earnings of wives to husbands is similar to the effect of childbirth. These results suggest that family migration should be given consideration in the literature on the gender earnings gap. PMID:19348113

  11. 17 CFR 256.216 - Unappropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... retained earnings. This account shall include the balance, either debit or credit, arising from earnings... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Unappropriated retained earnings. 256.216 Section 256.216 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  12. The male-female gap in physician earnings: evidence from a public health insurance system.

    PubMed

    Theurl, Engelbert; Winner, Hannes

    2011-10-01

    Empirical evidence from US studies suggests that female physicians earn less than their male counterparts, on average. The earnings gap does not disappear when individual and market characteristics are controlled for. This paper investigates whether a gender earnings difference can also be observed in a health-care system predominantly financed by public insurance companies. Using a unique data set of physicians' earnings recorded by a public social security agency in an Austrian province between 2000 and 2004, we find a gender gap in average earnings of about 32%. A substantial share of this gap (20-47%) cannot be explained by individual and market characteristics, leaving labor market discrimination as one possible explanation for the observed gender earnings difference of physicians. Copyright © 2010 John Wiley & Sons, Ltd.

  13. A Comparison of Earned Value Management and Earned Schedule as Schedule Predictors on DoD ACAT I Programs

    DTIC Science & Technology

    2013-03-01

    33 Mario Vanhoucke and Stephan Vandevoorde – “Measuring the Accuracy of Earned Value/Earned Schedule Forecasting Predictors” (2007...technical problem to the present day ‘ super projects’” (Clark and Lorenzoni, 1997: 2). Cost engineering has “application regardless of industry...large construction projects, but also the acceptance of earned schedule principles on an international scale. Mario Vanhoucke and Stephan Vandevoorde

  14. Educational homogamy and gender-specific earnings: Sweden, 1990-2009.

    PubMed

    Dribe, Martin; Nystedt, Paul

    2013-08-01

    Several studies have shown strong educational homogamy in most Western societies, although the trends over time differ across countries. In this article, we study the connection between educational assortative mating and gender-specific earnings in a sample containing the entire Swedish population born 1960-1974; we follow this sample from 1990 to 2009. Our empirical strategy exploits a longitudinal design, using distributed fixed-effects models capturing the impact of partner education on postmarital earnings, relating it to the income development before union formation. We find that being partnered with someone with more education (hypergamy) is associated with higher earnings, while partnering someone with less education (hypogamy) is associated with lower earnings. However, most of these differences in earnings emerge prior to the time of marriage, implying that the effect is explained by marital selection processes rather than by partner education affecting earnings. The exception is hypogamy among the highly educated, for which there are strong indications that in comparison with homogamy and hypergamy, earnings grow slower after union formation.

  15. Education, Occupation, Hierarchy and Earnings.

    ERIC Educational Resources Information Center

    Tachibanaki, Toshiaki

    1988-01-01

    Attempts to estimate a recursive model of earnings distribution with education, occupation, and hierarchy, using individual data for Japanese males. Proves that hierarchical position is very significant in determining earnings level. Compares the influence of education and earnings distribution in Japan and France. Includes 3 tables and 20…

  16. 20 CFR 422.125 - Statements of earnings; resolving earnings discrepancies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Statements of earnings; resolving earnings discrepancies. 422.125 Section 422.125 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND... investigation the district office or branch office, where appropriate, contacts the employer and the employee or...

  17. 17 CFR 256.215 - Appropriated retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Appropriated retained earnings... UTILITY HOLDING COMPANY ACT OF 1935 Liabilities and Other Credit Accounts § 256.215 Appropriated retained earnings. This account shall include the amount of retained earnings which has been appropriated or set...

  18. Selection, Language Heritage, and the Earnings Trajectories of Black Immigrants in the United States

    PubMed Central

    Hamilton, Tod G.

    2014-01-01

    Research suggests that immigrants from the English-speaking Caribbean surpass the earnings of U.S.-born blacks approximately one decade after arriving in the United States. Using data from the 1980–2000 U.S. censuses and the 2005–2007 American Community Surveys on U.S.-born black and non-Hispanic white men as well as black immigrant men from all the major sending regions of the world, I evaluate whether selective migration and language heritage of immigrants’ birth countries account for the documented earnings crossover. I validate the earnings pattern of black immigrants documented in previous studies, but I also find that the earnings of most arrival cohorts of immigrants from the English-speaking Caribbean, after residing in the United States for more than 20 years, are projected to converge with or slightly overtake those of U.S.-born black internal migrants. The findings also show three arrival cohorts of black immigrants from English-speaking African countries are projected to surpass the earnings of U.S.-born black internal migrants. No arrival cohort of black immigrants is projected to surpass the earnings of U.S.-born non-Hispanic whites. Birth-region analysis shows that black immigrants from English-speaking countries experience more rapid earnings growth than immigrants from non-English-speaking countries. The arrival-cohort and birth-region variation in earnings documented in this study suggest that selective migration and language heritage of black immigrants’ birth countries are important determinants of their initial earnings and earnings trajectories in the United States. PMID:24854004

  19. Earnings of Students Who Change Universities

    ERIC Educational Resources Information Center

    Holmlund, Linda; Regner, Hakan

    2012-01-01

    Using data on Swedish university entrants, this study finds that earnings are significantly lower for students who change universities compared to students who do not change. Earnings differences decrease over time and over the earnings distribution. The pattern in the estimates seems consistent with non-transfer students having higher earnings…

  20. 20 CFR 404.1080 - Net earnings from self-employment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1080 Net earnings from self-employment. (a) Definition of net earnings from self-employment... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Net earnings from self-employment. 404.1080...

  1. 20 CFR 404.1080 - Net earnings from self-employment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1080 Net earnings from self-employment. (a) Definition of net earnings from self-employment... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Net earnings from self-employment. 404.1080...

  2. 20 CFR 404.1080 - Net earnings from self-employment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1080 Net earnings from self-employment. (a) Definition of net earnings from self-employment... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Net earnings from self-employment. 404.1080...

  3. 20 CFR 404.1080 - Net earnings from self-employment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1080 Net earnings from self-employment. (a) Definition of net earnings from self-employment... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Net earnings from self-employment. 404.1080...

  4. 48 CFR 252.234-7002 - Earned Value Management System.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (MAY 2011) (a) Definitions. As used in this...

  5. 48 CFR 252.234-7002 - Earned Value Management System.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (MAY 2011) (a) Definitions. As used in this...

  6. 48 CFR 252.234-7002 - Earned Value Management System.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (MAY 2011) (a) Definitions. As used in this...

  7. 20 CFR 209.13 - Employers' gross earnings reports.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES § 209.13 Employers' gross earnings reports. (a) Each employer is required to report the gross earnings of a one-percent sample group of railroad employees. The... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employers' gross earnings reports. 209.13...

  8. 20 CFR 416.974a - When and how we will average your earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... 416.974a Section 416.974a Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY... as a self-employed person was continuous without significant change in work patterns or earnings, and there has been no change in the substantial gainful activity earnings levels, your earnings will be...

  9. Farm Wives' Labor Force Participation and Earnings.

    ERIC Educational Resources Information Center

    Godwin, Deborah D.; Marlowe, Julia

    1990-01-01

    Examines relationship between employment earnings and farm wives' decisions to work off-farm. Examines effects of wives' human capital, home factors, and labor market on work decisions and earnings. Education, experience, debt, and farm size were stronger influences on wives' decisions than on their earnings variations, once employed. (TES)

  10. 48 CFR 1852.234-2 - Earned Value Management System.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Earned Value Management... and Clauses 1852.234-2 Earned Value Management System. As prescribed in 1834.203-70(b) insert the following clause: Earned Value Management System (NOV 2006) (a) In the performance of this contract, the...

  11. 48 CFR 252.234-7002 - Earned Value Management System.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: EARNED VALUE MANAGEMENT SYSTEM (MAY 2011) (a) Definitions. As used in this...

  12. 48 CFR 252.234-7002 - Earned Value Management System.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Earned Value Management... of Provisions And Clauses 252.234-7002 Earned Value Management System. As prescribed in 234.203(2), use the following clause: Earned Value Management System (APR 2008) (a) In the performance of this...

  13. 48 CFR 1852.234-2 - Earned Value Management System.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Earned Value Management... and Clauses 1852.234-2 Earned Value Management System. As prescribed in 1834.203-70(b) insert the following clause: Earned Value Management System (NOV 2006) (a) In the performance of this contract, the...

  14. 20 CFR 416.974a - When and how we will average your earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... 416.974a Section 416.974a Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY... as a self-employed person was continuous without significant change in work patterns or earnings, and there has been no change in the substantial gainful activity earnings levels, your earnings will be...

  15. 18 CFR 367.4390 - Account 439, Adjustments to retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 439, Adjustments to retained earnings. 367.4390 Section 367.4390 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT Retained Earnings Accounts § 367.4390 Account 439, Adjustments to retained earnings. (a...

  16. Discrimination versus specialization: a survey of economic studies on sexual orientation, gender and earnings in the United States.

    PubMed

    Schmitt, Elizabeth Dunne

    2008-01-01

    Several studies examine the link between sexual orientation and earnings using large data sets that distinguish sexual orientation through questions about sexual behavior and/or by allowing respondents to self-identify as part of a same-sex cohabitating couple. After controlling for other earnings-related characteristics these studies generally show an earnings penalty for gay/bisexual men relative to heterosexual men and an earnings premium for lesbian/bisexual women relative to heterosexual women. Explanations for this gender disparity include gender differences in sexual orientation discrimination, greater labor force attachment for lesbian/bisexual women, and the effects of the overall gender earnings gap.

  17. 26 CFR 1.1291-9 - Deemed dividend election.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income as a dividend the shareholder's pro rata share of the post-1986 earnings and profits of the PFIC...) and (2) of this section. (2) Post-1986 earnings and profits defined—(i) In general. For purposes of this section, the term post-1986 earnings and profits means the undistributed earnings and profits...

  18. 26 CFR 1.1291-9 - Deemed dividend election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income as a dividend the shareholder's pro rata share of the post-1986 earnings and profits of the PFIC...) and (2) of this section. (2) Post-1986 earnings and profits defined—(i) In general. For purposes of this section, the term post-1986 earnings and profits means the undistributed earnings and profits...

  19. Can Motherhood Earnings Losses Be Ever Regained? Evidence from Canada

    ERIC Educational Resources Information Center

    Zhang, Xuelin

    2010-01-01

    This study examines earnings losses associated with motherhood using longitudinal administrative Canadian data. Contrary to the endogenous motherhood hypothesis, the author found no dips in earnings for women during their prechildbirth years. Although the results show that earnings losses incurred by mothers in the year of childbirth and the year…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect of depreciation on earnings and profits... earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In general... of computing the earnings and profits of a corporation (including a real estate investment trust as...

  1. 26 CFR 1.312-15 - Effect of depreciation on earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect of depreciation on earnings and profits... earnings and profits. (a) Depreciation for taxable years beginning after June 30, 1972—(1) In general... of computing the earnings and profits of a corporation (including a real estate investment trust as...

  2. 26 CFR 1.996-3 - Divisions of earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earnings and profits (see section 312(e)) over (b) the amount of the reduction under § 1.996-4(b)(1) in...) ($60.00) (2) Earnings and profits for year before reduction for distributions $80.00 (3) Deemed... $30 (2) Earnings and profits for year before reduction for distributions $80 (3) Deemed distribution...

  3. 48 CFR 1052.234-72 - Core Earned Value Management System AUG 2011

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Management System AUG 2011 1052.234-72 Section 1052.234-72 Federal Acquisition Regulations System DEPARTMENT... and Clauses 1052.234-72 Core Earned Value Management System AUG 2011 As prescribed in DTAR 1034.203... an earned value management system (EVMS). (a) The Contractor shall use an earned value management...

  4. 48 CFR 1052.234-72 - Core Earned Value Management System AUG 2011

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Management System AUG 2011 1052.234-72 Section 1052.234-72 Federal Acquisition Regulations System DEPARTMENT... and Clauses 1052.234-72 Core Earned Value Management System AUG 2011 As prescribed in DTAR 1034.203... an earned value management system (EVMS). (a) The Contractor shall use an earned value management...

  5. 48 CFR 1052.234-72 - Core Earned Value Management System AUG 2011

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Management System AUG 2011 1052.234-72 Section 1052.234-72 Federal Acquisition Regulations System DEPARTMENT... and Clauses 1052.234-72 Core Earned Value Management System AUG 2011 As prescribed in DTAR 1034.203... an earned value management system (EVMS). (a) The Contractor shall use an earned value management...

  6. 5 CFR 630.604 - Earning rates.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 5 Administrative Personnel 1 2014-01-01 2014-01-01 false Earning rates. 630.604 Section 630.604... § 630.604 Earning rates. (a) For each 12 months of service abroad, an employee earns home leave at the following rate: (1) An employee who accepts an appointment to, or occupies, a position for which the agency...

  7. 5 CFR 630.604 - Earning rates.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 1 2013-01-01 2013-01-01 false Earning rates. 630.604 Section 630.604... § 630.604 Earning rates. (a) For each 12 months of service abroad, an employee earns home leave at the following rate: (1) An employee who accepts an appointment to, or occupies, a position for which the agency...

  8. 5 CFR 630.604 - Earning rates.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Earning rates. 630.604 Section 630.604... § 630.604 Earning rates. (a) For each 12 months of service abroad, an employee earns home leave at the following rate: (1) An employee who accepts an appointment to, or occupies, a position for which the agency...

  9. 5 CFR 630.604 - Earning rates.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 1 2012-01-01 2012-01-01 false Earning rates. 630.604 Section 630.604... § 630.604 Earning rates. (a) For each 12 months of service abroad, an employee earns home leave at the following rate: (1) An employee who accepts an appointment to, or occupies, a position for which the agency...

  10. 5 CFR 630.604 - Earning rates.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 1 2011-01-01 2011-01-01 false Earning rates. 630.604 Section 630.604... § 630.604 Earning rates. (a) For each 12 months of service abroad, an employee earns home leave at the following rate: (1) An employee who accepts an appointment to, or occupies, a position for which the agency...

  11. Earnings and Benefits of Contingent and Noncontingent Workers [and] Earnings and Benefits of Workers in Alternative Work Arrangements.

    ERIC Educational Resources Information Center

    Hipple, Steven; Stewart, Jay

    1996-01-01

    Contingent workers generally earn less income and are less likely to receive health insurance and pension benefits through their employers than are noncontingent workers. However, many earn higher wages than those in traditional arrangements and have access to health insurance from other sources. (Author)

  12. 76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-28

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be held Tuesday...

  13. 76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, September 26, 2011, at 3 p.m...

  14. 77 FR 72960 - William D. Ford Federal Direct Loan Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-07

    ...'s ``Pay As You Earn'' repayment initiative (the Pay As You Earn repayment plan). DATES: The early... December 21, 2012. FOR FURTHER INFORMATION CONTACT: For information about the Pay As You Earn repayment plan or how to apply for Pay As You Earn repayment, the Federal Student Aid Information Center (FSAIC...

  15. Money Isn't Everything: Wives’ Earnings and Housework Time

    PubMed Central

    Killewald, Alexandra; Gough, Margaret

    2010-01-01

    The autonomy perspective of housework time predicts that wives’ housework time falls steadily as their earnings rise, because wives use additional financial resources to outsource or forego time in housework. We argue, however, that wives’ ability to reduce their housework varies by household task. That is, we expect that increases in wives’ earnings will allow them to forego or outsource some tasks, but not others. As a result, we hypothesize more rapid declines in wives’ housework time for low-earning wives as their earnings increase than for high-earning wives who have already stopped performing household tasks that are the easiest and cheapest to outsource or forego. Using fixed-effects models and data from the Panel Study of Income Dynamics, we find considerable support for our hypothesis. We further conclude that past evidence that wives who out-earn their husbands spend additional time in housework to compensate for their gender-deviant success in the labor market is due to the failure to account for the non-linear relationship between wives’ absolute earnings and their housework time. PMID:21278852

  16. Field of Study in College and Lifetime Earnings in the United States

    PubMed Central

    Kim, ChangHwan; Tamborini, Christopher R.; Sakamoto, Arthur

    2016-01-01

    Our understanding about the relationship between education and lifetime earnings often neglects differences by field of study. Utilizing data that matches respondents in the Survey of Income and Program Participation to their longitudinal earnings records based on administrative tax information, we investigate the trajectories of annual earnings following the same individuals over 20 years and then estimate the long-term effects of field of study on earnings for U.S. men and women. Our results provide new evidence revealing large lifetime earnings gaps across field of study. We show important differences in individuals’ earnings trajectories across the different stages of the work-life by field of study. In addition, the gaps in 40-year (i.e., ages 20 to 59) median lifetime earnings among college graduates by field of study are larger, in many instances, than the median gap between high school graduates and college graduates overall. Significant variation is also found among graduate degree holders. Our results uncover important similarities and differences between men and women with regard to the long-term earnings differentials associated with field of study. In general, these findings underscore field of study as a critical dimension of horizontal stratification in educational attainment. Other implications of the empirical findings are also discussed. PMID:28042177

  17. Relative changes in earned income five years after diagnosis with diabetes: A register based study 1996-2012.

    PubMed

    Cleal, Bryan; Panton, Ulrik Haagen; Willaing, Ingrid; Holt, Richard I G

    2017-10-01

    With previous studies indicating that diabetes affects employment status and lifetime earnings, the aim of this study was to determine the impact on earnings in the immediate period after diagnosis. Recognising that earnings and employment status are dynamic over the life course, we matched people with diabetes to counterparts in the general population and compared nominal growth in earned income five calendar years after diagnosis. The study draws upon Danish population registers. Residents aged 25-62years between 1996 and 2007 were included in the study. We identified an individually matched control group from approximately 2,800,000 'diabetes-free' Danish adults using propensity score matching. Matching was based on age, gender, residence, earned income, growth in earned income, and unemployment in the calendar year before diagnosis. 91,090 people with diabetes were included in the study and matched to 91,090 controls in the general population. The analysis revealed highly significant loss of earnings for people with diabetes when compared with people without diabetes, with an overall relative loss of US $ 3694 (8.01%) among men and US $ 924 (3.03%) among women. The effect was generally largest in the youngest age-group, in lower earners and among men. The results clearly indicate that a diagnosis of diabetes has a significant impact on earnings. Age and earnings at the time of diagnosis appear to play a moderating role. Copyright © 2017 Elsevier Inc. All rights reserved.

  18. Do people with type 2 diabetes and their carers lose income? (T2ARDIS-4).

    PubMed

    Holmes, Jeremy; Gear, Elena; Bottomley, Julia; Gillam, Stephen; Murphy, Moira; Williams, Rhys

    2003-06-01

    T(2)ARDIS is a study of the full costs of care for a sample of people with type 2 diabetes in the UK. This paper reports on individual earnings lost by patients (n=653) and carers (n=253) aged <65 years, based on 1998 values. Mean annual lost earnings are calculated on three different bases. Across the total survey population aged <65 years, mean lost earnings are estimated at pound 869 (S.D. pound 4109) per patient and pound 1300 (S.D. pound 4093) per carer. However, for the sub-set of respondents who actually lose earnings, the mean levels are pound 13841 (S.D. pound 9551) and pound 10960 (S.D. pound 6002), respectively. Patients and carers who lose earnings incur higher personal care-related expenditure than those who do not lose earnings (although for the patients this is not statistically significant). Patients who lose earnings also report poorer health-related quality of life and carers who lose earnings report higher levels of strain. Only one third of carers report receiving state benefits, and for both carers and patients the shortfall between reported benefits received and lost earnings is substantial. A strong association was found between patients' loss of earnings and the presence of diabetic complications (P<0.001), especially micro-vascular complications. Policy priorities should, therefore, include facilitating comprehensive access to state benefits (especially for carers) and a clear focus on reducing the incidence of diabetic complications.

  19. Adolescent mental health and earnings inequalities in adulthood: evidence from the Young-HUNT Study.

    PubMed

    Evensen, Miriam; Lyngstad, Torkild Hovde; Melkevik, Ole; Reneflot, Anne; Mykletun, Arnstein

    2017-02-01

    Previous studies have shown that adolescent mental health problems are associated with lower employment probabilities and risk of unemployment. The evidence on how earnings are affected is much weaker, and few have addressed whether any association reflects unobserved characteristics and whether the consequences of mental health problems vary across the earnings distribution. A population-based Norwegian health survey linked to administrative registry data (N=7885) was used to estimate how adolescents' mental health problems (separate indicators of internalising, conduct, and attention problems and total sum scores) affect earnings (≥30 years) in young adulthood. We used linear regression with fixed-effects models comparing either students within schools or siblings within families. Unconditional quantile regressions were used to explore differentials across the earnings distribution. Mental health problems in adolescence reduce average earnings in adulthood, and associations are robust to control for observed family background and school fixed effects. For some, but not all mental health problems, associations are also robust in sibling fixed-effects models, where all stable family factors are controlled. Further, we found much larger earnings loss below the 25th centile. Adolescent mental health problems reduce adult earnings, especially among individuals in the lower tail of the earnings distribution. Preventing mental health problems in adolescence may increase future earnings. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  20. The Dynamics and Inequality of Italian Men's Earnings: Long-Term Changes or Transitory Fluctuations?

    ERIC Educational Resources Information Center

    Cappellari, Lorenzo

    2004-01-01

    This paper provides a longitudinal perspective on changes in Italian men's earnings inequality since the late 1970s by decomposing the earnings autocovariance structure into its long-term and transitory parts. Cross-sectional earnings differentials grew over the period and the longitudinal analysis shows that such growth was determined by the…

  1. Earnings Differences between Women and Men. Facts on Working Women.

    ERIC Educational Resources Information Center

    Women's Bureau (DOL), Washington, DC.

    Although the gap between women's and men's wages differs slightly depending on how the gap is measured, no matter how they are measured, women's earnings are below those received by men in 97% of the occupations for which data are available. Since 1979, women's earnings have been climbing when compared with men's earnings, gaining steeply during…

  2. 26 CFR 1.1248-8 - Earnings and profits attributable to stock following certain non-recognition transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of this section. (5) Reduction in earnings and profits attributable to stock to prevent multiple... reduce the CFC3 earnings and profits attributable to its CFC2 stock by $9. These reductions occur without... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Earnings and profits attributable to stock...

  3. 5 CFR 839.1003 - How will OPM compute the amount of lost earnings?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false How will OPM compute the amount of lost... § 839.1003 How will OPM compute the amount of lost earnings? (a) Lost earnings will generally be computed in accordance with the Board's lost earnings regulations (5 CFR 1606 of chapter VI). However, the...

  4. 26 CFR 1.963-1 - Exclusion of subpart F income upon receipt of minimum distribution.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Commissioner of Internal Revenue, Attention: T:R, Washington, DC, 20224, a letter requesting such revocation or...) Earnings and profits and taxes of a foreign branch. The earnings and profits (or deficit in earnings and... over gross income shall constitute a deficit in earnings and profits. For purposes of this subparagraph...

  5. Women's Education and Earnings in Texas.

    ERIC Educational Resources Information Center

    Werschkul, Misha; Gault, Barbara; Caiazza, Amy; Hartmann, Heidi

    2005-01-01

    Women have made remarkable strides in education during the past three decades, but these gains have yet to translate into full equity in pay. Women still earn less than men earn in nearly every profession and at every stage of their careers, and this earnings gap is evident in every state in the nation. This report focuses on educational…

  6. Inequality: Race Differences in the Distribution of Earnings. Rand Paper Series P5481-1.

    ERIC Educational Resources Information Center

    Smith, James P.; Welch, Finis

    Characteristics and determinants of earnings distributions for black and white males are revealed in samples from the 1960 and 1970 censuses. Using this data, this paper describes and contrasts the properties of black and white male earnings distributions. It also uses earnings functions estimated from the census to identify and rank variables in…

  7. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  8. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-31

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  9. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-02

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  10. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  11. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ... Earned Income Tax Credit Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... Advocacy Panel Earned Income Tax Credit Issue Committee will be held Tuesday, April 20, 2010 from 8 a.m. to...

  12. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  13. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  14. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, October 24, 2011, at 3 p.m. Eastern Time...

  15. 76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Panel Earned Income Tax Credit Project Committee will be held Monday, March 28, 2011, at 2 p.m., Eastern...

  16. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-20

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  17. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Earned Income Tax Credit Project Committee will be held Monday, November 28, 2011, at 3 p.m. Eastern Time...

  18. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  19. 26 CFR 1.316-2 - Sources of distribution in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accumulated before March 1, 1913, only after all the earnings and profits of the taxable year and all the... other than earnings and profits only after the earnings and profits have been distributed. (b) If the..., 1936, or, in the case of an operating deficit, on or after that date) cannot be shown, the earnings and...

  20. 5 CFR 630.202 - Full biweekly pay period; leave earnings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... (b) Part-time employees. Hours in a pay status in excess of an agency's basic working hours in a pay period are disregarded in computing the leave earnings of a part-time employee. [33 FR 12475, Sept. 4... biweekly pay period; leave earnings. (a) Full-time employees. A full-time employee earns leave during each...

  1. The Determinants of Private and Government Sector Earnings in Russia

    DTIC Science & Technology

    2000-11-01

    private sector earnings in Russia compare to those in the still strong government sector. This paper estimates sectoral earnings equations for rural and urban men and women which control for: (1) Self-selection into the workforce; and (2) Self-selection into either the private or government sector, while allowing for simultaneity in the selection decisions. The selection controls are found to have a considerable effect on the estimated sectoral earnings differentials for all four sample groups. Earnings differentials are examined by age, education, and unobserved skill.

  2. 47 CFR 32.4550 - Retained earnings.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4550 Retained earnings. (a) This account shall include the undistributed balance of retained earnings derived from the...

  3. The impact of cancer on spouses' labor earnings: a population-based study.

    PubMed

    Syse, Astri; Tretli, Steinar; Kravdal, Oystein

    2009-09-15

    Cancer affects patients' incomes, but to the authors' knowledge few studies to date have examined how the income of the patients' spouses may be influenced. In this population-based study from Norway, the effects of cancer on both partners' earnings are analyzed. The difference between labor earnings the year before the cancer diagnosis and that 2, 5, or 8 years later was compared with the difference in earnings over a corresponding period for similar persons without cancer, applying linear regression models to national registry data. Approximately 1.1 million married persons ages 35 to 59 years were included, among them 17,250 persons diagnosed with cancer during 1991 through 1999. Two and 5 years after a cancer diagnosis, married men experienced lower earnings than they would have absent the illness. Cancer in wives, however, did not affect men's earnings. Women's earnings were adversely influenced to the same extent by their own as by their spouses' cancer. Brain, lung, and colorectal cancer in male spouses produced the most adverse effects on women's earnings. All effects were most pronounced for women no longer married. Women's earnings are lower after both their own and their spouses' cancer illness, and divorced and widowed women experience the most pronounced reduction after spousal cancer. Men's earnings are lower only if they are diagnosed themselves. This may reflect traditional sex roles, with men as main breadwinners and women as caregivers. For family households, cancer in men may result in greater financial difficulties than cancer among women, although the effect will depend on breadwinner roles before diagnosis. Copyright (c) 2009 American Cancer Society.

  4. Some effects of overall rate of earning reinforcers on run lengths and visit durations.

    PubMed

    Macdonall, James S

    2006-07-01

    In a concurrent schedule, responding at each alternative is controlled by a pair of schedules that arrange reinforcers for staying at that alternative and reinforcers for switching to the other alternative. Each pair of schedules operates only while at the associated alternative. When only one pair of stay and switch schedules is presented, the rates of earning reinforcers for staying divided by the rates of earning reinforcers for switching controls the mean number responses in a visit and the mean duration of visits. The purpose of the present experiment was to see whether the sum of the rates of earning stay and switch reinforcers changed the way that run length and visit duration were affected by the ratio of the rates of stay to switch reinforcers. Rats were exposed to pairs of stay and switch schedules that varied both the ratio of the rates of earning stay and switch reinforcers and the sum of the rates of earning stay and switch reinforcers. Run lengths and visit durations were joint functions of the ratio of the rates of earning stay and switch reinforcers and the sum of the rates of earning stay and switch reinforcers. These results shows that the effect of the ratio of the sum of the rates of earning stay and switch reinforcers results from processes operating at the alternative, rather than from processes operating at both alternatives.

  5. The impact of mothers' earnings on health inputs and infant health.

    PubMed

    Mocan, Naci; Raschke, Christian; Unel, Bulent

    2015-12-01

    This paper investigates the impact of mothers' earnings on birth weight and gestational age of infants in the U.S. It also analyzes the impact of earnings on mothers' consumption of prenatal medical care, and their propensity to smoke and drink during pregnancy. The paper uses census division-year-specific skill-biased technology shocks as an instrument for mothers' earnings and employs a two-sample instrumental variables strategy. About 14 million records of births between 1989 and 2004 are used from the Natality Detail files along with the CPS Annual Demographic Files from the same period. The results reveal that an increase in weekly earnings prompts an increase in prenatal care of low-skill mothers (those who have at most a high school degree) who are not likely to be on Medicaid, and that earnings have a small positive impact on birth weight and gestational age of the newborns of these mothers. Specifically, if a mother's earnings double, this produces a weight gain of the newborn by about 100g and an increase in gestational age by 0.7 weeks. An increase in earnings does not influence the health of newborns of high-skill mothers (those with at least some college education). Variations in earnings have no impact on birth weight for mothers who are likely to be on Medicaid. Copyright © 2015 Elsevier B.V. All rights reserved.

  6. Labor Market Experiences after Postsecondary Education: Earnings and Other Outcomes of Florida's Postsecondary Graduates and Completers

    ERIC Educational Resources Information Center

    Schneider, Mark

    2015-01-01

    This report results from a partnership between the State of Florida and College Measures. It focuses on the median first-year earnings of recent graduates and completers from Florida's public postsecondary educational institutions: SUS, FCS, and DTCs. The report documents the variation in first-year earnings for completers who earned degrees or…

  7. 20 CFR 418.3325 - What earned income do we not count?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... percentage of your total earned income per month. The amount we exclude will be equal to the average... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What earned income do we not count? 418.3325... Subsidies Income § 418.3325 What earned income do we not count? (a) While we must know the source and amount...

  8. 20 CFR 418.3325 - What earned income do we not count?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... percentage of your total earned income per month. The amount we exclude will be equal to the average... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What earned income do we not count? 418.3325... Subsidies Income § 418.3325 What earned income do we not count? (a) While we must know the source and amount...

  9. 26 CFR 1.809-9 - Computation of the differential earnings rate and the recomputed differential earnings rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Gain and Loss... equal to the product of— (i) The life insurance company's average equity base for the taxable year...— (i) The imputed earnings rate for the taxable year; over (ii) The average mutual earning rate for the...

  10. Earned Income Credit Utilization by Welfare Recipients: A Case Study of Minnesota's Earned Income Credit Program

    ERIC Educational Resources Information Center

    Hirasuna, Donald P.; Stinson, Thomas F.

    2007-01-01

    This paper examines utilization of a state earned income credit by AFDC and TANF recipients. Although utilization percentages are increasing, we find that among TANF recipients in 1999, 45.7 percent of all households and 34.8 percent of eligible households did not receive the state earned income credit. Moreover, we find that utilization may…

  11. The Effect of the Social Security Earnings Test on Male Labor Supply: New Evidence from Survey and Administrative Data

    ERIC Educational Resources Information Center

    Haider, Steven J.; Loughran, David S.

    2008-01-01

    Despite numerous empirical studies, there is surprisingly little agreement about whether the Social Security earnings test affects male labor supply. In this paper, we provide a comprehensive analysis of the labor supply effects of the earnings test using longitudinal administrative earnings data and more commonly used survey data. We find that…

  12. 26 CFR 1.902-2 - Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing... earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing... would be a dividend if there were current or accumulated earnings and profits, then the post-1986...

  13. 26 CFR 1.312-9 - Adjustments to earnings and profits reflecting increase in value accrued before March 1, 1913.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Adjustments to earnings and profits reflecting... § 1.312-9 Adjustments to earnings and profits reflecting increase in value accrued before March 1..., that part of the earnings and profits which is represented by increase in value of property accrued...

  14. 26 CFR 1.1248-2 - Earnings and profits attributable to a block of stock in simple cases.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earnings and profits of the corporation accumulated for the taxable year (computed without any reduction... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Earnings and profits attributable to a block of... Determining Capital Gains and Losses § 1.1248-2 Earnings and profits attributable to a block of stock in...

  15. 26 CFR 1.902-2 - Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing... undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of... would be a dividend if there were current or accumulated earnings and profits, then the post-1986...

  16. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on earnings and profits of controlled foreign corporations. 1.960-1 Section 1.960-1 Internal Revenue... earnings and profits of controlled foreign corporations. (a) Scope of regulations under section 960. This... to a first-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

  17. 5 CFR 839.1002 - Will OPM compute the lost earnings if my qualifying retirement coverage error was previously...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Will OPM compute the lost earnings if my... compute the lost earnings if my qualifying retirement coverage error was previously corrected and I made... coverage error was previously corrected, OPM will compute the lost earnings on your make-up contributions...

  18. Estimates of Year-to-Year Volatility in Earnings and in Household Incomes from Administrative,Survey, and Matched Data

    ERIC Educational Resources Information Center

    Dahl, Molly; DeLeire, Thomas; Schwabish, Jonathan A.

    2011-01-01

    We document trends in the volatility in earnings and household incomes between 1985 and 2005 in three different data sources: administrative earnings records, the Survey of Income and Program Participation (SIPP) matched to administrative earnings records, and SIPP survey data. In all data sources, we find a substantial amount of year-to-year…

  19. Gender Segregation in Fields of Study at Community Colleges and Implications for Future Earnings. Fact Sheet #C395

    ERIC Educational Resources Information Center

    Moughari, Layla; Gunn-Wright, Rhiana; Gault, Barbara

    2012-01-01

    Postsecondary education yields myriad benefits, including increased earnings potential, higher lifetime wages, and access to quality jobs. But postsecondary degrees are not all equal in the benefits they bring to students, and women tend to obtain degrees in fields with lower earnings. Women with associate degrees earn approximately 75 percent of…

  20. 42 CFR 137.66 - May a Self-Governance Tribe keep interest earned on statutorily mandated grant funds?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false May a Self-Governance Tribe keep interest earned on...-GOVERNANCE Statutorily Mandated Grants § 137.66 May a Self-Governance Tribe keep interest earned on statutorily mandated grant funds? Yes, a Self-Governance Tribe may keep Interest Earned on Statutorily...

  1. The Earnings Gap: Research Needs and Issues.

    ERIC Educational Resources Information Center

    Sawhill, Isabel V.

    As almost everyone knows, the earnings gap between men and women is very large. In 1972, the average woman earned only 58 percent as much as the average man when both worked full time. The author directs her discussion toward the large volume of research on the topic of the earnings gap and points to areas where further work might be done. She…

  2. Do Survey Data Estimate Earnings Inequality Correctly? Measurement Errors among Black and White Male Workers

    ERIC Educational Resources Information Center

    Kim, ChangHwan; Tamborini, Christopher R.

    2012-01-01

    Few studies have considered how earnings inequality estimates may be affected by measurement error in self-reported earnings in surveys. Utilizing restricted-use data that links workers in the Survey of Income and Program Participation with their W-2 earnings records, we examine the effect of measurement error on estimates of racial earnings…

  3. Marketization, occupational segregation, and gender earnings inequality in urban China.

    PubMed

    He, Guangye; Wu, Xiaogang

    2017-07-01

    This article analyzes a large sample of the 2005 population mini-census data and prefecture-level statistics of China to investigate gender earnings inequality in the context of economic marketization, paying special attention to the changing role of occupational segregation in the process. We approximate marketization by employment sectors and also construct an index of marketization at the prefecture level. Results show that, despite the tremendous economic growth, marketization has exacerbated gender earnings inequality in urban China's labor markets. Gender earnings inequality is the smallest in government/public institutions, followed by public enterprises, and then private enterprises. The gender inequality also increases with the prefecture's level of marketization. Multilevel analyses show that occupational segregation plays an important role in affecting gender earnings inequality: the greater the occupational segregation, the more disadvantaged women are relative to men in earnings in a prefecture's labor market. Moreover, the impact of occupational segregation on gender earnings inequality increases with the prefectural level of marketization. These findings contribute to understanding the dynamics of gender earnings inequality and have important implications for policy to promote gender equality in urban China. Copyright © 2016 Elsevier Inc. All rights reserved.

  4. Educational Pairings, Motherhood, and Women's Relative Earnings in Europe.

    PubMed

    Van Bavel, Jan; Klesment, Martin

    2017-12-01

    As a consequence of the reversal of the gender gap in education, the female partner in a couple now typically has as much as or more education compared with the male partner in most Western countries. This study addresses the implications for the earnings of women relative to their male partners in 16 European countries. Using the 2007 and 2011 rounds of the European Union Statistics on Income and Living Conditions (N = 58,292), we investigate the extent to which international differences in women's relative earnings can be explained by educational pairings and their interaction with the motherhood penalty on women's earnings, by international differences in male unemployment, or by cultural gender norms. We find that the newly emerged pattern of hypogamy is associated with higher relative earnings for women in all countries and that the motherhood penalty on relative earnings is considerably lower in hypogamous couples, but neither of these findings can explain away international country differences. Similarly, male unemployment is associated with higher relative earnings for women but cannot explain away the country differences. Against expectations, we find that the hypogamy bonus on women's relative earnings, if anything, tends to be stronger rather than weaker in countries that exhibit more conservative gender norms.

  5. Earnings Quality Measures and Excess Returns

    PubMed Central

    Perotti, Pietro; Wagenhofer, Alfred

    2014-01-01

    This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. We examine persistence, predictability, two measures of smoothness, abnormal accruals, accruals quality, earnings response coefficient and value relevance. For a large sample of US non-financial firms over the period 1988–2007, we show that all measures except for smoothness are negatively associated with absolute excess returns, suggesting that smoothness is generally a favorable attribute of earnings. Accruals measures generate the largest spread in absolute excess returns, followed by smoothness and market-based measures. These results lend support to the widespread use of accruals measures as overall measures of earnings quality in the literature. PMID:26300582

  6. The increasing labor force participation of older workers and its effect on the income of the aged.

    PubMed

    Leonesio, Michael V; Bridges, Benjamin; Gesumaria, Robert; Del Bene, Linda

    2012-01-01

    The labor force participation rates of men and women aged 62-79 have notably increased since the mid-1990s. The result is a dramatic increase in the share of total money income attributable to earnings. For persons aged 65-69, the earnings share of total income increased from 28 percent in 1980 to 42 percent in 2009. For this age group in the late 1980s and early 1990s, Social Security benefits and earnings were roughly equal shares of total money income (about 30 percent); the earnings share is now more than 12 percentage points larger. When we focus on aged persons who receive Social Security benefits, earnings shares have increased markedly throughout the 62-79 age range since the early 1990s. We show that for aged persons with labor market earnings, those earnings have a large effect on their relative position in the distribution of annual money income of older Americans.

  7. Earnings Quality Measures and Excess Returns.

    PubMed

    Perotti, Pietro; Wagenhofer, Alfred

    2014-06-01

    This paper examines how commonly used earnings quality measures fulfill a key objective of financial reporting, i.e., improving decision usefulness for investors. We propose a stock-price-based measure for assessing the quality of earnings quality measures. We predict that firms with higher earnings quality will be less mispriced than other firms. Mispricing is measured by the difference of the mean absolute excess returns of portfolios formed on high and low values of a measure. We examine persistence, predictability, two measures of smoothness, abnormal accruals, accruals quality, earnings response coefficient and value relevance. For a large sample of US non-financial firms over the period 1988-2007, we show that all measures except for smoothness are negatively associated with absolute excess returns, suggesting that smoothness is generally a favorable attribute of earnings. Accruals measures generate the largest spread in absolute excess returns, followed by smoothness and market-based measures. These results lend support to the widespread use of accruals measures as overall measures of earnings quality in the literature.

  8. The Female-Male Earnings Gap: A Review of Employment and Earnings Issues. Report 673.

    ERIC Educational Resources Information Center

    Norwood, Janet L.

    In the last 20 years, an increase in the number of working women has been accompanied by changes in the female labor force and in the concentration of women in particular occupations and industries. These changes have a profound effect upon women's earnings. The Current Population Survey (CPS) shows a wide disparity in the median earnings of women…

  9. 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

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect on earnings and profits of receipt of tax...) INCOME TAXES Effects on Corporation § 1.312-8 Effect on earnings and profits of receipt of tax-free... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a...

  10. 26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Carryover of earnings and profits and foreign...) INCOME TAXES Effects on Corporation § 1.367(b)-7 Carryover of earnings and profits and foreign income... transaction). This section describes the manner and extent to which earnings and profits and foreign income...

  11. 26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect on earnings and profits of receipt of tax...) INCOME TAXES Effects on Corporation § 1.312-8 Effect on earnings and profits of receipt of tax-free... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a...

  12. Earnings in 1981 of Married-Couple Families, by Selected Characteristics of Husbands and Wives.

    ERIC Educational Resources Information Center

    Cleveland, Robert W.; Henson, Mary F.

    1984-01-01

    This report contains data on the annual earnings of husbands and wives and their combined earnings as married couples. A narrative summarizing findings precedes each group of related charts and tables. Figures 1A through 1C and tables 1A through 1D classify the earnings of married couples, husbands, and wives by weeks of work and…

  13. The effect of class size in grades K-3 on adult earnings, employment, and disability status: evidence from a multi-center randomized controlled trial.

    PubMed

    Wilde, Elizabeth Ty; Finn, Jeremy; Johnson, Gretchen; Muennig, Peter

    2011-11-01

    Early education interventions have been forwarded as a means for reducing social disparities in income and health in adulthood. We explore whether a successful early education intervention, which occurred between 1985 and 1989, improved the employment rates, earnings and health of blacks relative to whites through 2008. We used data from Project STAR (Student Teacher Achievement Ratio), a four-year multi-center randomized controlled trial of reduced class sizes in Tennessee involving 11,601 students. Students were initially randomized within 79 schools to classes with 22-25 or 13-17 students. We linked subject records to Social Security Administration (SSA) earnings and disability data collected between 1997 and 2008-when the majority of subjects were between the ages of 18 and 28. We focused our analysis on annual, rather than cumulative, measures of earnings and employment because educational attainment after high school might reduce earnings through age 23. We considered three or more years of statistically significant positive (or negative) annual impacts to be a meaningful effect. Project STAR improved cognition and high school graduation rates. These benefits were primarily realized among low-income and minority students. These early education benefits did not translate into reduced disability claims in adulthood for treated subjects. However, exposure to small class size increased employment for blacks, and increased earnings for black males (p<0.05). Exposure to small classes also led to an increase in earnings for white males. However, white females exposed to small classes experienced a net decline in earnings and employment across the later years of follow up (p<0.05), offsetting any gains by white males. Exposure to small class size in grades K-3 appears to improve earnings and employment for black males and earnings for white males, while reducing employment and earnings among white females.

  14. Genetic parameters for racing records in trotters using linear and generalized linear models.

    PubMed

    Suontama, M; van der Werf, J H J; Juga, J; Ojala, M

    2012-09-01

    Heritability and repeatability and genetic and phenotypic correlations were estimated for trotting race records with linear and generalized linear models using 510,519 records on 17,792 Finnhorses and 513,161 records on 25,536 Standardbred trotters. Heritability and repeatability were estimated for single racing time and earnings traits with linear models, and logarithmic scale was used for racing time and fourth-root scale for earnings to correct for nonnormality. Generalized linear models with a gamma distribution were applied for single racing time and with a multinomial distribution for single earnings traits. In addition, genetic parameters for annual earnings were estimated with linear models on the observed and fourth-root scales. Racing success traits of single placings, winnings, breaking stride, and disqualifications were analyzed using generalized linear models with a binomial distribution. Estimates of heritability were greatest for racing time, which ranged from 0.32 to 0.34. Estimates of heritability were low for single earnings with all distributions, ranging from 0.01 to 0.09. Annual earnings were closer to normal distribution than single earnings. Heritability estimates were moderate for annual earnings on the fourth-root scale, 0.19 for Finnhorses and 0.27 for Standardbred trotters. Heritability estimates for binomial racing success variables ranged from 0.04 to 0.12, being greatest for winnings and least for breaking stride. Genetic correlations among racing traits were high, whereas phenotypic correlations were mainly low to moderate, except correlations between racing time and earnings were high. On the basis of a moderate heritability and moderate to high repeatability for racing time and annual earnings, selection of horses for these traits is effective when based on a few repeated records. Because of high genetic correlations, direct selection for racing time and annual earnings would also result in good genetic response in racing success.

  15. Women's Earnings: An Overview.

    ERIC Educational Resources Information Center

    Bowler, Mary

    1999-01-01

    Over the past 20 years, women's real earnings rose whereas those of men declined. Even as the gender pay gap narrowed, earnings differences between white women and black and Hispanic women continued to grow. (Author)

  16. Association between the purchase price of Thoroughbred yearlings and their performance during the 2- and 3-year-old racing seasons.

    PubMed

    Jackson, Ma; Vizard, Al; Anderson, Ga; Clarke, Af; Whitton, Rc

    2011-10-01

    OBJECTIVES Describe the association between the purchase price of Thoroughbred yearlings sold in Australia and racing performance as 2- and 3-year-olds. METHODS Race performance data of 2773 Thoroughbred yearlings sold at auction during 2003 were collected. Associations between purchase price and the probability of starting, the number of race starts and the prize money earned were examined. RESULTS In total, 2206 (79.6%) horses started a race. The mean number of race starts was six and the mean prize money earned was A$24,420. A total of 1711 (61.5%) horses earned prize money, 402 (14.4%) earned more than their purchase price, 312 (11.2%) earned more than A$40,000, the estimated cost of training, and 142 (5.1%) earned A$40,000 more than their purchase price. There was a positive association between purchase price category and the probability of starting, number of starts, earning prize money and earning greater than A$40,000 (P < 0.001). Purchase price category was negatively associated with the probability of earning greater than the purchase price (P < 0.001). The proportion of horses earning greater than the purchase price plus $40,000 was significantly different (P = 0.03) among the five price categories. CONCLUSION Yearling purchase price was positively associated with all race performance outcomes measured and researchers examining the race performance of yearlings purchased at sales should consider including purchase price when modelling. The Thoroughbred yearling market in Australia behaves in a similar manner to the United States market; owners pay a premium to enter the sport of racing and an additional premium in the quest to own a champion. © 2011 University of Melbourne. Australian Veterinary Journal © Australian Veterinary Association.

  17. Intergenerational Long-Term Effects of Preschool - Structural Estimates from a Discrete Dynamic Programming Model*

    PubMed Central

    Heckman, James J.; Raut, Lakshmi K.

    2015-01-01

    This paper formulates a structural dynamic programming model of preschool investment choices of altruistic parents and then empirically estimates the structural parameters of the model using the NLSY79 data. The paper finds that preschool investment significantly boosts cognitive and non-cognitive skills, which enhance earnings and school outcomes. It also finds that a standard Mincer earnings function, by omitting measures of non-cognitive skills on the right-hand side, overestimates the rate of return to schooling. From the estimated equilibrium Markov process, the paper studies the nature of within generation earnings distribution, intergenerational earnings mobility, and schooling mobility. The paper finds that a tax-financed free preschool program for the children of poor socioeconomic status generates positive net gains to the society in terms of average earnings, higher intergenerational earnings mobility, and schooling mobility. PMID:26709326

  18. 30 CFR 203.32 - What other requirements or restrictions apply to royalty relief for a qualified phase 2 or phase...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... a qualified ultra-deep well on your lease is within a unitized portion of your lease, the RSV earned... interval that initially produces earns the RSV or (2) If the perforated interval crosses a lease line, the lease where the surface of the well is located earns the RSV. (c) Any RSV earned under § 203.31 is in...

  19. 30 CFR 203.32 - What other requirements or restrictions apply to royalty relief for a qualified phase 2 or phase...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... a qualified ultra-deep well on your lease is within a unitized portion of your lease, the RSV earned... interval that initially produces earns the RSV or (2) If the perforated interval crosses a lease line, the lease where the surface of the well is located earns the RSV. (c) Any RSV earned under § 203.31 is in...

  20. 30 CFR 203.32 - What other requirements or restrictions apply to royalty relief for a qualified phase 2 or phase...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... a qualified ultra-deep well on your lease is within a unitized portion of your lease, the RSV earned... interval that initially produces earns the RSV or (2) If the perforated interval crosses a lease line, the lease where the surface of the well is located earns the RSV. (c) Any RSV earned under § 203.31 is in...

  1. The Male-Female Wage Gap: Lifetime Earnings Losses. Briefing Paper.

    ERIC Educational Resources Information Center

    Hartmann, Heidi; Whittaker, Julie

    Currently, the median full-time woman worker earns 74.4 percent of the annual earnings of the median man. Over their lifetime, young women stand to lose a great deal of money due to differences in the wages for women and men. Estimates are that the average 25-year-old woman who works full time year round for 40 years will earn $523,000 less than…

  2. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...,000 of interest from a bank savings account and earns $1,000 from a paper route and performing odd... with respect to assets resulting from earned income of the child, such as interest earned on bank...,000 in interest from his bank account and $1,500 from a paper route. Some of the interest earned by A...

  3. Measurement error in earnings data: Using a mixture model approach to combine survey and register data.

    PubMed

    Meijer, Erik; Rohwedder, Susann; Wansbeek, Tom

    2012-01-01

    Survey data on earnings tend to contain measurement error. Administrative data are superior in principle, but they are worthless in case of a mismatch. We develop methods for prediction in mixture factor analysis models that combine both data sources to arrive at a single earnings figure. We apply the methods to a Swedish data set. Our results show that register earnings data perform poorly if there is a (small) probability of a mismatch. Survey earnings data are more reliable, despite their measurement error. Predictors that combine both and take conditional class probabilities into account outperform all other predictors.

  4. State earnings analysis for the Administrator's Annual Report. analysis memorandum. [Use of Regional Earnings Impact System (REIS)

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

    Sandoval, A.D.; Schnapp, R.M.; Wenger, R.S.

    1978-05-01

    The 1978 EIA Annual Report to Congress, Volume II, considers a series of energy projections that incorporate different assumptions about energy resource availability, economic growth, and the price of imported oil. A version of the Regional Earnings Impact System (REIS) is used to estimate the 1985 State earnings associated with five of those energy projections. The projections are: Series A: high energy resources and high economic growth; Series B: low energy resources and high economic growth; Series C: mid-level energy resources and economics growth; Series D: high energy resources and low economic growth; and Series E: low energy resources andmore » low economic growth. The series assume a $13.00 constant real price for imported oil. Besides depicting the obvious relationship between earnings in the energy-resource states and the assumed level of energy production, the REIS results show that earnings in the industrial states, particularly in the Midwest and in New England, vary the most under different projections. In contrast, earnings in the predominantly agricultural states and in the District of Columbia vary little between projections.« less

  5. Post-Service Earnings of Veterans: A Survey and Further Research

    DTIC Science & Technology

    1991-03-01

    its impact on a veteran’s earnings potential in the civilian sector becomes extremely important. A potential enlistee’s decision to join the military...to investments in human capital and their subsequent influence on the earnings ability of veterans entering the civilian sector . Although human...non-veterans in the early years of their civilian worklife (Bryant and Wilhite, 1990; Daymont and Andrisani, 1986) but have higher earnings growth

  6. 30 CFR 203.34 - To which production may an RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 2 2013-07-01 2013-07-01 false To which production may an RSV earned by... may an RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my lease not be applied? You may not apply an RSV earned under § 203.31: (a) To production from completions less than 15,000 feet...

  7. 30 CFR 203.34 - To which production may an RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 2 2014-07-01 2014-07-01 false To which production may an RSV earned by... may an RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my lease not be applied? You may not apply an RSV earned under § 203.31: (a) To production from completions less than 15,000 feet...

  8. 30 CFR 203.34 - To which production may an RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 2 2012-07-01 2012-07-01 false To which production may an RSV earned by... may an RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my lease not be applied? You may not apply an RSV earned under § 203.31: (a) To production from completions less than 15,000 feet...

  9. Is the gap more than gender? A longitudinal analysis of gender, gender role orientation, and earnings.

    PubMed

    Judge, Timothy A; Livingston, Beth A

    2008-09-01

    This study investigated the relationships among gender, gender role orientation (i.e., attitudes toward the gendered separation of roles at work and at home), and earnings. A multilevel model was conceptualized in which gender role orientation and earnings were within-individual variables that fluctuate over time (although predictors of between-individual differences in gender role orientation were also considered). Results indicated that whereas traditional gender role orientation was positively related to earnings, gender significantly predicted the slope of this relationship: Traditional gender role orientation was strongly positively associated with earnings for men; it was slightly negatively associated with earnings for women. Occupational segregation partly explained these gender differences. Overall, the results suggest that although gender role attitudes are becoming less traditional for men and for women, traditional gender role orientation continues to exacerbate the gender wage gap.

  10. Earnings Management before Rights Issues and the Subsequent Cash Transfer in Chinese Firms

    NASA Astrophysics Data System (ADS)

    Tsai, Bi-Huei

    2009-08-01

    Unlike private enterprises in developed markets, political influence is profound upon Chinese state-dominated firms. Under this consideration, this paper demonstrates how political impact interferes in Chinese managers' decisions. State-assigned managers were found to deliberately transfer cash raised via rights issues from the public shareholders to the state by cash dividends in order to please Chinese politicians. Especially, to meet the regulatory requirement of rights issues, managers from firms which distributed more cash dividends in the same year of rights issues were more likely to inflate earnings before rights issues. The earnings inflation which managers use to boost firm's incomes is defined as "earnings management." Furthermore, the empirical results also exhibit that firm's close relationship with the state enables managers to obtain approvals of rights issues easily, which reduces the firm's earnings management tendency. The manager's incentives of earnings management is closely attributed to the political intervention.

  11. Five Thousand American Families--Patterns of Economic Progress. Volume VI: Accounting for Race and Sex Differences in Earnings and Other Analyses of the First Nine Years of the Panel Study of Income Dynamics.

    ERIC Educational Resources Information Center

    Duncan, Greg J., Ed.; Morgan, James N., Ed.

    In trying to determine race and sex differences in earnings, some chapters in this volume examine the hypothesis that earnings differences are caused by skill differences. Findings indicate that skill differences cannot account for much of the earnings differences. Education levels required by various jobs are analyzed and compared to the actual…

  12. How do nonprofit hospitals manage earnings?

    PubMed

    Leone, Andrew J; Van Horn, R Lawrence

    2005-07-01

    We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

  13. Individual and societal impact on earnings associated with serious mental illness in metropolitan China

    PubMed Central

    Lee, Sing; Tsang, Adley; Huang, Yue-qin; He, Yan-ling; Liu, Zhao-rui; Zhang, Ming-yuan; Shen, Yu-cun; Kessler, Ronald C.

    2013-01-01

    To evaluate individual-level and societal-level losses of income associated with serious mental illness in metropolitan China, a multi-stage probability survey was administered to adults aged 18–70 in Beijing and Shanghai. We used data to estimate individual-level expected earnings from a model that included information about the respondents’ education level, marital status, age, and gender. Expected earnings were compared to observed earnings among respondents with mental illness and serious disability. The result shows that the 12-month prevalence of such serious mental illness was 0.6%. Its impact on earnings was significant in the total sample and was higher for males (76% of gender-specific expected salary was lost) than females (32%). When projected to societal level, the annual impact was estimated to be 466 million Renminbi (RMB 8.27= USD 1), less than 0.2% of the Gross Domestic Product (GDP) of the two cities. Serious mental illness was associated with a substantial decrease in individual-level earnings, but the burden that resulted from societal-level loss of earnings was not large enough to help drive mental health policy and programs in China. PMID:20493555

  14. A Hierarchical Linear Model for Estimating Gender-Based Earnings Differentials.

    ERIC Educational Resources Information Center

    Haberfield, Yitchak; Semyonov, Moshe; Addi, Audrey

    1998-01-01

    Estimates of gender earnings inequality in data from 116,431 Jewish workers were compared using a hierarchical linear model (HLM) and ordinary least squares model. The HLM allows estimation of the extent to which earnings inequality depends on occupational characteristics. (SK)

  15. 5 CFR 582.401 - Aggregate disposable earnings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... COMMERCIAL GARNISHMENT OF FEDERAL EMPLOYEES' PAY Consumer Credit Protection Act Restrictions § 582.401 Aggregate disposable earnings. In accordance with the Consumer Credit Protection Act, the aggregate disposable earnings under this part are the employee-obligor's pay less those amounts excluded in accordance...

  16. 20 CFR 422.101 - Material included in this subpart.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 422.101 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES General... applications for and assignment of social security numbers, maintenance of earnings records of individuals by the Social Security Administration, requests for statements of earnings or for revision of earnings...

  17. 30 CFR 203.35 - What administrative steps must I take to use the RSV earned by a qualified phase 2 or phase 3...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... the RSV earned by a qualified phase 2 or phase 3 ultra-deep well? 203.35 Section 203.35 Mineral... steps must I take to use the RSV earned by a qualified phase 2 or phase 3 ultra-deep well? To use an RSV... of the size of the RSV earned by your lease. (2) If you produced from a qualified phase 2 or phase 3...

  18. 30 CFR 203.35 - What administrative steps must I take to use the RSV earned by a qualified phase 2 or phase 3...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... the RSV earned by a qualified phase 2 or phase 3 ultra-deep well? 203.35 Section 203.35 Mineral... steps must I take to use the RSV earned by a qualified phase 2 or phase 3 ultra-deep well? To use an RSV... of the size of the RSV earned by your lease. (2) If you produced from a qualified phase 2 or phase 3...

  19. 30 CFR 203.35 - What administrative steps must I take to use the RSV earned by a qualified phase 2 or phase 3...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... the RSV earned by a qualified phase 2 or phase 3 ultra-deep well? 203.35 Section 203.35 Mineral... steps must I take to use the RSV earned by a qualified phase 2 or phase 3 ultra-deep well? To use an RSV... of the size of the RSV earned by your lease. (2) If you produced from a qualified phase 2 or phase 3...

  20. The master degree: A critical transition in STEM doctoral education

    NASA Astrophysics Data System (ADS)

    Lange, Sheila Edwards

    The need to broaden participation in the nation's science, technology, engineering, and mathematics (STEM) undergraduate and graduate programs is currently a matter of national urgency. The small number of women and underrepresented minorities (URM) earning doctoral degrees in STEM is particularly troubling given significant increases in the number of students earning master's degrees since 1990. In the decade between 1990 and 2000, the total number of master's recipients increased by 42%. During this same time period, the number of women earning master's degrees increased by 56%, African Americans increased by 132%, American Indians by 101%, Hispanics by 146%, and Asian Americans by 117% (Syverson, 2003). Growth in underrepresented group education at the master's level raises questions about the relationship between master's and doctoral education. Secondary data analysis of the Survey of Earned Doctorates (SED) was used to examine institutional pathways to the doctorate in STEM disciplines and transitions from master's to doctoral programs by race and gender. While the study revealed no significant gender differences in pathways, compared to White and Asian American students, URM students take significantly different pathways to the doctorate. URM students are significantly more likely to earn the bachelor's, master's, and doctoral degrees at three different institutions. Their path is significantly more likely to include earning a master's degree en route to the doctorate. Further, URM students are more likely to experience transition between the master's and doctoral degrees, and the transitions are not limited to those who earn master's degrees at master's-only institutions. These findings suggest that earning a master's degree is more often a stepping stone to the doctorate for URM students. Master's degree programs, therefore, have the potential to be a valuable resource for policymakers and graduate programs seeking to increase the diversity of URM students earning doctorates in STEM.

  1. 48 CFR 234.201 - Policy.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... DEFENSE SPECIAL CATEGORIES OF CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 234.201 Policy. (1) DoD applies the earned value management system requirement as follows: (i) For cost or incentive contracts and subcontracts valued at $20,000,000 or more, the earned value management system shall...

  2. 48 CFR 234.201 - Policy.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... DEFENSE SPECIAL CATEGORIES OF CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 234.201 Policy. (1) DoD applies the earned value management system requirement as follows: (i) For cost or incentive contracts and subcontracts valued at $20,000,000 or more, the earned value management system shall...

  3. 48 CFR 234.201 - Policy.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... DEFENSE SPECIAL CATEGORIES OF CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 234.201 Policy. (1) DoD applies the earned value management system requirement as follows: (i) For cost or incentive contracts and subcontracts valued at $20,000,000 or more, the earned value management system shall...

  4. 48 CFR 234.201 - Policy.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... DEFENSE SPECIAL CATEGORIES OF CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 234.201 Policy. (1) DoD applies the earned value management system requirement as follows: (i) For cost or incentive contracts and subcontracts valued at $20,000,000 or more, the earned value management system shall...

  5. The Earnings Impact of Training Duration in a Developing Country. An Ordered Probit Selection Model of Colombia's "Servicio Nacional de Aprendizaje" (SENA).

    ERIC Educational Resources Information Center

    Jimenez, Emmanuel; Kugler, Bernardo

    1987-01-01

    Estimates the earnings impact of an extensive inservice training program in the developing world, Colombia's Servicio Nacional de Aprendizaje (SENA), through a comparison of nongraduates' and graduates' earnings profiles. (JOW)

  6. 34 CFR 361.84 - Performance indicators.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... competitive, self-, or BEP employment with earnings equivalent to at least the minimum wage. (iv) Performance... earnings equivalent to at least the minimum wage, the percentage who are individuals with significant... program in competitive, self-, or BEP employment with earnings levels equivalent to at least the minimum...

  7. 34 CFR 361.84 - Performance indicators.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... competitive, self-, or BEP employment with earnings equivalent to at least the minimum wage. (iv) Performance... earnings equivalent to at least the minimum wage, the percentage who are individuals with significant... program in competitive, self-, or BEP employment with earnings levels equivalent to at least the minimum...

  8. 34 CFR 361.84 - Performance indicators.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... competitive, self-, or BEP employment with earnings equivalent to at least the minimum wage. (iv) Performance... earnings equivalent to at least the minimum wage, the percentage who are individuals with significant... program in competitive, self-, or BEP employment with earnings levels equivalent to at least the minimum...

  9. 34 CFR 361.84 - Performance indicators.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... competitive, self-, or BEP employment with earnings equivalent to at least the minimum wage. (iv) Performance... earnings equivalent to at least the minimum wage, the percentage who are individuals with significant... program in competitive, self-, or BEP employment with earnings levels equivalent to at least the minimum...

  10. 34 CFR 361.84 - Performance indicators.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... competitive, self-, or BEP employment with earnings equivalent to at least the minimum wage. (iv) Performance... earnings equivalent to at least the minimum wage, the percentage who are individuals with significant... program in competitive, self-, or BEP employment with earnings levels equivalent to at least the minimum...

  11. Trends in Relative Earnings and Marital Dissolution: Are Wives Who Outearn Their Husbands Still More Likely to Divorce?

    PubMed Central

    SCHWARTZ, CHRISTINE R.; GONALONS-PONS, PILAR

    2016-01-01

    As women’s labor-force participation and earnings have grown, so has the likelihood that wives outearn their husbands. A common concern is that these couples may be at heightened risk of divorce. Yet with the rise of egalitarian marriage, wives’ relative earnings may be more weakly associated with divorce than in the past. We examine trends in the association between wives’ relative earnings and marital dissolution using data from the 1968–2009 Panel Study of Income Dynamics. We find that wives’ relative earnings were positively associated with the risk of divorce among couples married in the late 1960s and 1970s, and that this was especially true for wives who outearned their husbands, but this was no longer the case for couples married in the 1990s. Change was concentrated among middle-earning husbands and those without college degrees, a finding consistent with the economic squeeze of the middle class over this period. PMID:27635418

  12. Handedness, Earnings, Ability and Personality. Evidence from the Lab

    PubMed Central

    2016-01-01

    Evidence showing that on average left-handed (L), who are 10% in a population, tend to earn less than others is solely based on survey data. This paper is the first to test the relationship between handedness and earnings experimentally and also to assess whether the mechanism underlying it is predominantly cognitive or psychological. Data on 432 undergraduate students show that L do not obtain significantly different payoffs, a proxy for earnings, in a stylised labour market with multiple principals and agents. Similarly, scores in the Cognitive Reflection Test are not significantly different. Data on personality, measured using the Big Five test, show, instead, that L are significantly more agreeable and L females more extroverted. In addition, earnings significantly vary with personality only for L, increasing with extraversion and decreasing with neuroticism. Overall, our results fail to reject the null hypothesis that earnings do not differ by handedness and suggest differences in personality as a novel mechanism to rationalise L’s behaviour. PMID:27788156

  13. An evaluation of the construct of earned security in adolescents: evidence from an inpatient sample.

    PubMed

    Venta, Amanda; Sharp, Carla; Shmueli-Goetz, Yael; Newlin, Elizabeth

    2015-01-01

    In adult attachment research, a group of individuals who convey secure attachments despite recalling difficult early caregiver relationships has been identified. The term earned security refers to individuals in this group, whereas continuous security refers to individuals who convey secure attachments and describe caring early relationships. Evidence on the validity of earned security in adults is mixed--with one longitudinal study showing that earned secure adults, despite contrary recollections, are actually more likely to have experienced positive caregiving than continuous secure adults. There is currently no evidence of earned security in adolescence, and exploring it in this age group may help shed light on the overall problem of the validity of this construct. Therefore, the broad aim of this study was to examine the construct of earned security in a group of inpatient adolescents. First, the authors aimed to identify a group of adolescents with secure attachments and memories of difficult caregiver relationships (i.e., proposed earned secure group) in a sample of 240 inpatient adolescents. Next, to explore external validity, the authors examined whether this group differed from others with regard to internalizing distress and emotion regulation. Findings indicated that a subset of secure adolescents recall difficult caregiving, as has been noted in adults, and that they differ from others with regard to emotion regulation. Despite this preliminary evidence that earned security can be identified in adolescents, the authors conclude with a discussion of the caveats of applying this construct in adolescents as well as adults.

  14. Earnings among people with spinal cord injury.

    PubMed

    Ramakrishnan, K; Loh, S Y; Omar, Z

    2011-09-01

    Secondary analysis of cross-sectional data. To identify differences in earnings among participants with spinal cord injury (SCI) and their relation to demographic, injury, educational and employment-related factors. People living with SCI in the community who were members of a disability support organization. A total of 76 members who have had traumatic SCI for at least 2 years, between 15 and 64 years of age at time of study and were working before SCI were interviewed over the phone. The earnings were categorized as more, same or less than before SCI or no income for those unemployed. Of the 76 participants (who averaged about 15.1 years post SCI), only 13 participants (17.1%) were earning more than before injury, whereas majority were in the category of having no income, being unemployed at time of study, n=36 (47.4%). Factors positively related to earnings were having more years in education, both at time of injury and at time of survey. As anticipated, those currently in full time and paid employments were earning more while receipt of financial compensation was negatively related to earnings. Despite a lengthy period of time post SCI, only a minority were earning more, reflecting poorly on the quality of post SCI employment experience. The rehabilitation team should therefore focus on improving both educational and vocational opportunities for persons with SCI and aim for full time, paid employments. The current workers' compensation scheme renders the recipient at a static income and may need to be revised.

  15. 20 CFR 410.530 - Reductions; excess earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Reductions; excess earnings. 410.530 Section 410.530 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL COAL MINE HEALTH AND SAFETY ACT OF 1969, TITLE IV-BLACK LUNG BENEFITS (1969- ) Payment of Benefits § 410.530 Reductions; excess earnings...

  16. Title VII and the Male/Female Earnings Gap: An Economic Analysis.

    ERIC Educational Resources Information Center

    Beller, Andrea

    1978-01-01

    After controlling statistically for the effects of other factors that affect earnings, it was found that enforcement of sex discrimination charges under Title VII increased the relative demand for women and thus decreased the male/female earnings differential between 1967 and 1974. (Author)

  17. Base Reutilization Status: An Assessment

    DTIC Science & Technology

    2000-03-01

    substantially as office build- ings and retail buildings are constructed. No data are available on payrolls for the new jobs . However, earnings are likely to...date is 30.3 The average earnings from the new jobs are above the state average. The average earnings from the existing number of biotechnology

  18. 26 CFR 1.1368-0 - Table of contents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-0 Table of contents... with no earnings and profits. (d) S corporation with earnings and profits. (1) General treatment of... relating to source of distributions. (1) In general. (2) Election to distribute earnings and profits first...

  19. 26 CFR 1.1368-0 - Table of contents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-0 Table of contents... with no earnings and profits. (d) S corporation with earnings and profits. (1) General treatment of... relating to source of distributions. (1) In general. (2) Election to distribute earnings and profits first...

  20. 26 CFR 1.1368-0 - Table of contents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-0 Table of contents... with no earnings and profits. (d) S corporation with earnings and profits. (1) General treatment of... relating to source of distributions. (1) In general. (2) Election to distribute earnings and profits first...

  1. 26 CFR 1.1368-0 - Table of contents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-0 Table of contents... with no earnings and profits. (d) S corporation with earnings and profits. (1) General treatment of... relating to source of distributions. (1) In general. (2) Election to distribute earnings and profits first...

  2. Factors Considered by Vocational Rehabilitation Professionals in Employability and Earning Capacity Assessment

    ERIC Educational Resources Information Center

    Williams, John M.; Dunn, Patrick L.; Bast, Steve; Giesen, Judy

    2006-01-01

    The purpose of this study was to identify the factors that contributed to vocational rehabilitation assessment of earning capacity. Rehabilitation professionals who attended a national forensic rehabilitation conference were asked to rate the importance of 26 variables in development of opinions of earning capacity. Exploratory factor analysis…

  3. Gender Earnings Gap among Young European Higher Education Graduates

    ERIC Educational Resources Information Center

    Garcia-Aracil, Adela

    2007-01-01

    This paper examines the composition of the gender earnings gap among young European higher education graduates, with a particular focus on competencies controlling for individual background and job characteristics. The results show that much of the female worker's earnings advantage can be explained by job characteristics. With respect to the…

  4. Earnings Inequality in the Nonmetropolitan United States: 1967-1990.

    ERIC Educational Resources Information Center

    Tolbert, Charles M.; Lyson, Thomas A.

    1992-01-01

    Analysis of census data indicates that earnings inequality among full-time workers increased in the 1980s. Compared to metropolitan areas, nonmetro economic inequality was greater and was explained better by both neoclassical and restructuring frameworks. Gender and college education accounted for far more earnings inequality than other sources…

  5. Boverhof's App Earns Honorable Mention in Amazon's Web Services

    Science.gov Websites

    » Boverhof's App Earns Honorable Mention in Amazon's Web Services Competition News & Publications News Publications Facebook Google+ Twitter Boverhof's App Earns Honorable Mention in Amazon's Web Services by Amazon Web Services (AWS). Amazon officially announced the winners of its EC2 Spotathon on Monday

  6. 20 CFR 225.13 - Social Security Earnings Dual Benefit PIA.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Social Security Earnings Dual Benefit PIA... Spouse Annuities § 225.13 Social Security Earnings Dual Benefit PIA. (a) General. The Social Security... certain eligibility requirements as described in part 216 of this chapter. The Social Security Dual...

  7. The Determination of Earnings Among College Graduates.

    ERIC Educational Resources Information Center

    Spaeth, Joe L.

    Differences in levels and determinants of earnings for men and women college graduates are examined. Perspectives from human capital theory, research on the socioeconomic achievement process, and research on segmented labor markets are used to design models of the determination of earnings. Data are taken from the National Opinion Research Center…

  8. 20 CFR 702.285 - Report of earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earnings from employment or self-employment. This report may not be required any more frequently than semi... employment and self-employment and the periods for which the earnings apply. The employee must return the..., salaries, tips, sales commissions, fees for services provided, piecework and all revenue received from self...

  9. 20 CFR 225.2 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... result of dividing the total of the indexed earnings through the indexing year and the nonindexed earnings after the indexing year in the benefit computation years by the number of months in the benefit computation years. The indexing year for the Average Indexed Monthly Earnings PIA is the second year before...

  10. 20 CFR 225.2 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... result of dividing the total of the indexed earnings through the indexing year and the nonindexed earnings after the indexing year in the benefit computation years by the number of months in the benefit computation years. The indexing year for the Average Indexed Monthly Earnings PIA is the second year before...

  11. 20 CFR 225.2 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... result of dividing the total of the indexed earnings through the indexing year and the nonindexed earnings after the indexing year in the benefit computation years by the number of months in the benefit computation years. The indexing year for the Average Indexed Monthly Earnings PIA is the second year before...

  12. 20 CFR 225.2 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... result of dividing the total of the indexed earnings through the indexing year and the nonindexed earnings after the indexing year in the benefit computation years by the number of months in the benefit computation years. The indexing year for the Average Indexed Monthly Earnings PIA is the second year before...

  13. 20 CFR 225.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... result of dividing the total of the indexed earnings through the indexing year and the nonindexed earnings after the indexing year in the benefit computation years by the number of months in the benefit computation years. The indexing year for the Average Indexed Monthly Earnings PIA is the second year before...

  14. Earned-Secure Attachment Status in Retrospect and Prospect.

    ERIC Educational Resources Information Center

    Roisman, Glenn I.; Padron, Elena; Sroufe, L. Alan; Egeland, Byron

    2002-01-01

    This 23-year longitudinal study examined the attachment history of earned-secure young adults who coherently describe negative childhood experiences. Findings indicated that retrospective earned-secures were not more likely than continuous-secures to have been anxiously attached in infancy, and were observed in childhood and adolescence to have…

  15. Field of Study in College and Lifetime Earnings in the United States

    ERIC Educational Resources Information Center

    Kim, ChangHwan; Tamborini, Christopher R.; Sakamoto, Arthur

    2015-01-01

    Our understanding about the relationship between education and lifetime earnings often neglects differences by field of study. Utilizing data that match respondents in the Survey of Income and Program Participation to their longitudinal earnings records based on administrative tax information, we investigate the trajectories of annual earnings…

  16. 48 CFR 352.234-4 - Partial earned value management system.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... management system. 352.234-4 Section 352.234-4 Federal Acquisition Regulations System HEALTH AND HUMAN....234-4 Partial earned value management system. As prescribed in 334.203-70(d), the Contracting Officer shall insert the following clause: Partial Earned Value Management System (October 2008) (a) The...

  17. 48 CFR 352.234-4 - Partial earned value management system.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... management system. 352.234-4 Section 352.234-4 Federal Acquisition Regulations System HEALTH AND HUMAN....234-4 Partial earned value management system. As prescribed in 334.203-70(d), the Contracting Officer shall insert the following clause: Partial Earned Value Management System (October 2008) (a) The...

  18. 48 CFR 352.234-3 - Full earned value management system.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... management system. 352.234-3 Section 352.234-3 Federal Acquisition Regulations System HEALTH AND HUMAN....234-3 Full earned value management system. As prescribed in 334.203-70(c), the Contracting Officer shall insert the following clause: Full Earned Value Management System (October 2008) (a) The Contractor...

  19. 48 CFR 352.234-4 - Partial earned value management system.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... management system. 352.234-4 Section 352.234-4 Federal Acquisition Regulations System HEALTH AND HUMAN....234-4 Partial earned value management system. As prescribed in 334.203-70(d), the Contracting Officer shall insert the following clause: Partial Earned Value Management System (October 2008) (a) The...

  20. 48 CFR 352.234-3 - Full earned value management system.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... management system. 352.234-3 Section 352.234-3 Federal Acquisition Regulations System HEALTH AND HUMAN....234-3 Full earned value management system. As prescribed in 334.203-70(c), the Contracting Officer shall insert the following clause: Full Earned Value Management System (October 2008) (a) The Contractor...

  1. 48 CFR 352.234-3 - Full earned value management system.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... management system. 352.234-3 Section 352.234-3 Federal Acquisition Regulations System HEALTH AND HUMAN....234-3 Full earned value management system. As prescribed in 334.203-70(c), the Contracting Officer shall insert the following clause: Full Earned Value Management System (October 2008) (a) The Contractor...

  2. 48 CFR 352.234-4 - Partial earned value management system.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... management system. 352.234-4 Section 352.234-4 Federal Acquisition Regulations System HEALTH AND HUMAN....234-4 Partial earned value management system. As prescribed in 334.203-70(d), the Contracting Officer shall insert the following clause: Partial Earned Value Management System (October 2008) (a) The...

  3. 48 CFR 352.234-3 - Full earned value management system.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... management system. 352.234-3 Section 352.234-3 Federal Acquisition Regulations System HEALTH AND HUMAN....234-3 Full earned value management system. As prescribed in 334.203-70(c), the Contracting Officer shall insert the following clause: Full Earned Value Management System (October 2008) (a) The Contractor...

  4. The Changing Distribution of Job Satisfaction.

    ERIC Educational Resources Information Center

    Hamermesh, Daniel S.

    2001-01-01

    Satisfaction among male workers in upper earnings brackets increased from 1978-1996; similar results were found in Germany for 1984-1996. Little relationship between job satisfaction and persistent earnings inequality was found. Recent shocks to earnings mattered more to current and recent changes in satisfaction than did distant shocks.…

  5. Undocumented Immigrants and College: Tear down the Walls

    ERIC Educational Resources Information Center

    Chan, Monnica

    2013-01-01

    Immigration reform is gathering steam. In late January, a bipartisan group of U.S. senators announced an agreement on principles for immigration reform, that may include paths for undocumented immigrants to earn citizenship. Based on earlier immigration reform proposals, these pathways to "earning" citizenship will likely include earning a…

  6. A Structural Decomposition of Black-White Earnings Differentials.

    ERIC Educational Resources Information Center

    Kaufman, Robert L.

    1983-01-01

    Two factors which create differences in Black-White earnings are: (1) differentials between Blacks and Whites within divisions of the labor market; and (2) differences between industries and occupations in earnings, combined with the differential distribution of Blacks and Whites across labor market divisions. The labor market structure is crucial…

  7. 20 CFR 416.1110 - What is earned income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....1110 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED... else's employee. Wages are the same for SSI purposes as for the earnings test in the social security... under the SSI program are the same net earnings that we would count under the social security retirement...

  8. Preschool and Prosperity. Policy Paper No. 2014-017

    ERIC Educational Resources Information Center

    Bartik, Timothy J.

    2014-01-01

    Substantial research shows that high-quality early childhood education programs have a large economic payoff. This payoff is increased earnings for former child participants, increased earnings for parents, and increased earnings for all workers when average worker skills improve. A program package of universal pre-K, combined with child care and…

  9. 48 CFR 252.234-7001 - Notice of Earned Value Management System.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Industries Alliance Standard 748, Earned Value Management Systems (ANSI/EIA-748) (current version at time of... Management System. 252.234-7001 Section 252.234-7001 Federal Acquisition Regulations System DEFENSE... CLAUSES Text of Provisions And Clauses 252.234-7001 Notice of Earned Value Management System. As...

  10. Tracking and Explaining Credit-Hour Completion

    ERIC Educational Resources Information Center

    Kwenda, Maxwell Ndigume

    2014-01-01

    This study highlights factors associated with changes in earned hours for two cohorts of incoming freshmen during their first year. The objectives of this study are twofold: (a) to derive model(s) regressing the cumulative hours earned and differential hours earned on student demographic, socioeconomic, and academic characteristics; and (b) to…

  11. 5 CFR 2636.304 - The 15 percent limitation on outside earned income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false The 15 percent limitation on outside earned income. 2636.304 Section 2636.304 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT... Noncareer Employees § 2636.304 The 15 percent limitation on outside earned income. (a) Limitation applicable...

  12. 20 CFR 225.13 - Social Security Earnings Dual Benefit PIA.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Social Security Earnings Dual Benefit PIA. 225... Spouse Annuities § 225.13 Social Security Earnings Dual Benefit PIA. (a) General. The Social Security... certain eligibility requirements as described in part 216 of this chapter. The Social Security Dual...

  13. 20 CFR 225.13 - Social Security Earnings Dual Benefit PIA.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Social Security Earnings Dual Benefit PIA. 225... Spouse Annuities § 225.13 Social Security Earnings Dual Benefit PIA. (a) General. The Social Security... certain eligibility requirements as described in part 216 of this chapter. The Social Security Dual...

  14. 20 CFR 225.13 - Social Security Earnings Dual Benefit PIA.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Social Security Earnings Dual Benefit PIA... Spouse Annuities § 225.13 Social Security Earnings Dual Benefit PIA. (a) General. The Social Security... certain eligibility requirements as described in part 216 of this chapter. The Social Security Dual...

  15. 20 CFR 225.13 - Social Security Earnings Dual Benefit PIA.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Social Security Earnings Dual Benefit PIA... Spouse Annuities § 225.13 Social Security Earnings Dual Benefit PIA. (a) General. The Social Security... certain eligibility requirements as described in part 216 of this chapter. The Social Security Dual...

  16. 5 CFR 550.105 - Biweekly maximum earnings limitation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Biweekly maximum earnings limitation. 550... PAY ADMINISTRATION (GENERAL) Premium Pay Maximum Earnings Limitations § 550.105 Biweekly maximum... basic pay and premium pay for any biweekly pay period to exceed the greater of— (1) The maximum biweekly...

  17. 5 CFR 550.106 - Annual maximum earnings limitation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Annual maximum earnings limitation. 550... PAY ADMINISTRATION (GENERAL) Premium Pay Maximum Earnings Limitations § 550.106 Annual maximum... and premium pay for the calendar year to exceed the greater of— (1) The maximum annual rate of basic...

  18. 26 CFR 1.1248-8 - Earnings and profits attributable to stock following certain non-recognition transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation immediately after the restructuring transaction, the earnings and profits attributable to the... 80% of the $100 of earnings and profits of CFC accumulated after the restructuring transaction... and profits of CFC accumulated after the restructuring transaction. (B) DC1 sale. Pursuant to...

  19. 26 CFR 1.381(c)(2)-1 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(2)-1 Earnings and profits. (a) In... profits, after the date of distribution or transfer and before the completion of the reorganization or... maintaining two separate earnings and profits accounts after the date of distribution or transfer. The first...

  20. Vocational Certificates and College Degrees. ERIC Digest No. 212.

    ERIC Educational Resources Information Center

    Brown, Bettina Lankard

    Many studies have verified that education beyond high school results in higher earnings. The highest earnings benefits depend upon certification or degree achievement. Not obtaining a degree results in some penalty: individuals who have some college credit but no degree earn less than associate degree holders. Professional and vocational…

  1. Insult to Injury: Disability, Earnings, and Divorce

    ERIC Educational Resources Information Center

    Singleton, Perry

    2012-01-01

    This study measures the longitudinal effect of disability on earnings, marriage, and divorce. The data come from the Survey of Income and Program Participation matched to administrative data on longitudinal earnings. Using event-study methods, the results show that the onset of a work-preventing disability is associated with a precipitous decline…

  2. ASIAN AMERICAN-WHITE DIFFERENCES IN THE EFFECT OF MOTHERHOOD ON CAREER OUTCOMES

    PubMed Central

    Greenman, Emily

    2014-01-01

    U.S.-born Asian Americans are unique among American minority groups in that they lack earnings disadvantages relative to Whites with similar education levels. Controlling for education and age, there is little difference in the earnings of U.S.-born Asian and White men, but Asian women have higher earnings than comparable White women. Using data from SESTAT, this study tests the hypothesis that Asian American women’s high earnings may result from adjusting their labor supply less than White women in response to parenthood, leading to greater work experience over time. Findings show that Asian American women are less likely than White women reduce labor supply in response to parenthood, and that their resulting greater work experience explains their high rate of earnings growth. PMID:25580053

  3. EARNINGS MANAGEMENT IN U.S. HOSPITALS.

    PubMed

    Dong, Gang Nathan

    2016-01-01

    This paper examines the hospital management practices of manipulating financial earnings within the bounds of generally accepted accounting principles (GAAP). We conduct regression analyses that relate earnings management to hospital characteristics to assess the economic determinants of hospital earnings management behavior. From the CMS Cost Reports we collected hospital financial data of all U.S. hospitals that request reimbursement from the federal government for treating Medicare patients, and regress discretionary accruals on hospital size, profitability, asset liquidity, operating efficiency, labor cost, and ownership. Hospitals with higher profit margin, current ratio, working capital, days of patient receivables outstanding and total wage are associated with more earnings management, whereas those with larger size and higher debt level, asset turnover, days cash on hand, fixed asset age are associated with lower level of earnings manipulation. Additionally, managers of non-profit hospitals are more likely to undertake some form of window-dressing by manipulating accounting accruals without changing business models or pricing strategies than their public hospital counterparts. We provide direct evidence of the use of discretionary accruals to manage financial earnings among U.S. hospitals and the finding has profound policy implications in terms of assessing the pervasiveness of accounting manipulation and the overall integrity of financial reporting in this very special public and quasi-public service sector.

  4. The Flexible Fairness: Equality, Earned Entitlement, and Self-Interest

    PubMed Central

    Gu, Ruolei; Broster, Lucas S.; Shen, Xueyi; Tian, Tengxiang; Luo, Yue-Jia; Krueger, Frank

    2013-01-01

    The current study explored whether earned entitlement modulated the perception of fairness in three experiments. A preliminary resource earning task was added before players decided how to allocate the resource they jointly earned. Participants’ decision in allocation, their responses to equal or unequal offers, whether advantageous or disadvantageous, and subjective ratings of fairness were all assessed in the current study. Behavioral results revealed that participants proposed more generous offers and showed enhanced tolerance to disadvantageous unequal offers from others when they performed worse than their presumed “partners,” while the reverse was true in the better-performance condition. The subjective ratings also indicated the effect of earned entitlement, such that worse performance was associated with higher perceived feelings of fairness for disadvantageous unequal offers, while better performance was associated with higher feelings of fairness for advantageous unequal offers. Equal offers were considered “fair” only when earned entitlement was even between two parties. In sum, the perception of fairness is modulated by an integration of egalitarian motivation and entitlement. In addition to justice principles, participants were also motivated by self-interest, such that participants placed more weight on entitlement in the better-performance condition than in the worse-performance condition. These results imply that earned entitlement is evaluated in a self-serving way. PMID:24039867

  5. Her earnings: Exploring variation in wives' earning contributions across six major Asian groups and Whites.

    PubMed

    Kulkarni, Veena S

    2015-07-01

    Previous research on understanding race-ethnic differentials in employment and economic contributions by married women has primarily focused on Blacks, Hispanics, or Whites. This study investigates variations in wives' earning contributions as measured by wives earnings as a proportion of total annual household earnings among six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese relative to native born non-Hispanic White. I disaggregate the six Asian groups by their ethnicity and nativity status. Using pooled data from 2009-2011 American Community Survey, the findings show significance of human capital, hours of paid labor market engagement and nativity status. There is strong and negative association between husbands' human capital and labor supply with wives' earning contributions suggesting near universality of male-breadwinner status. Notwithstanding the commonalities, there is significant intergroup diversity. While foreign born and native born Filipina wives despite their spouses' reasonably high human capital and work hours, contribute one of the highest shares, the same cannot be said for the Asian Indians and Japanese. For foreign born Asian Indian and to some extent Japanese women, their high human capital is not translated to high earning contribution after controlling for husband's human capital. Further, nativity status impacts groups differentially. Native born Vietnamese wives contribute the greatest. Overall, the findings underscore the relevance of employing multiple conceptual frameworks in understanding earning contributions of foreign and native born Asian wives belonging to the six Asian groups, Asian Indian, Chinese, Filipino, Japanese, Korean, and Vietnamese. Copyright © 2015 Elsevier Inc. All rights reserved.

  6. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

  7. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

  8. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

  9. Not by Productivity Alone: How Visibility and Specialization Contribute to Academic Earnings

    ERIC Educational Resources Information Center

    Leahey, Erin

    2007-01-01

    The popular adage "publish or perish" has long defined individual career strategies as well as scholarly investigations of earnings inequality in academe, as researchers have relied heavily on research productivity to explain earnings inequality among faculty members. Academia, however, has changed dramatically in the last few decades: it has…

  10. Business Administration and Computer Science Degrees: Earnings, Job Security, and Job Satisfaction

    ERIC Educational Resources Information Center

    Mehta, Kamlesh; Uhlig, Ronald

    2017-01-01

    This paper examines the potential of business administration vs. computer science degrees in terms of earnings, job security, and job satisfaction. The paper focuses on earnings potential five years and ten years after the completion of business administration and computer science degrees. Moreover, the paper presents the income changes with…

  11. 29 CFR 548.302 - Average earnings for period other than a workweek.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 3 2011-07-01 2011-07-01 false Average earnings for period other than a workweek. 548.302... LABOR REGULATIONS AUTHORIZATION OF ESTABLISHED BASIC RATES FOR COMPUTING OVERTIME PAY Interpretations Authorized Basic Rates § 548.302 Average earnings for period other than a workweek. (a) Section 548.3(b...

  12. 26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... earned income. 1.1348-2 Section 1.1348-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Limitations § 1.1348-2 Computation of the fifty-percent maximum tax on earned income. (a) Computation of tax for taxable years...

  13. The College Payoff: Education, Occupations, Lifetime Earnings

    ERIC Educational Resources Information Center

    Carnevale, Anthony P.; Rose, Stephen J.; Cheah, Ban

    2011-01-01

    A college degree pays off--but by just how much? In this report from the Georgetown University Center on Education and the Workforce, the authors examine just what a college degree is worth--and what else besides a degree might influence an individual's potential earnings. This report examines lifetime earnings for all education levels and…

  14. 24 CFR 904.110 - Earned Home Payments Account (EHPA)

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 4 2013-04-01 2013-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

  15. 24 CFR 904.110 - Earned Home Payments Account (EHPA)

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 4 2014-04-01 2014-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

  16. 24 CFR 904.110 - Earned Home Payments Account (EHPA)

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

  17. 24 CFR 904.110 - Earned Home Payments Account (EHPA)

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

  18. 24 CFR 904.110 - Earned Home Payments Account (EHPA)

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 4 2012-04-01 2012-04-01 false Earned Home Payments Account (EHPA... Earned Home Payments Account (EHPA) (a) Credits to the account. The LHA shall establish and maintain a separate EHPA for each homebuyer. Since the homebuyer is responsible for maintaining the home, a portion of...

  19. 20 CFR 667.300 - What are the reporting requirements for Workforce Investment Act programs?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Each grant recipient must submit financial reports. (2) Reports must include any income or profits earned, including such income or profits earned by subrecipients, and any costs incurred (such as stand...) Reported expenditures and program income, including any profits earned, must be on the accrual basis of...

  20. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a regulated investment...

  1. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a regulated investment...

  2. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a regulated investment...

  3. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a regulated investment...

  4. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a regulated investment...

  5. 20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

  6. 20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

  7. 20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

  8. 20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

  9. 20 CFR 404.1091 - Figuring net earnings for ministers and members of religious orders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1091 Figuring net earnings for ministers and members of... § 404.1023 (c) and (e). In figuring your net earnings from self-employment from performing these...

  10. Learn to Earn: Sixth Grade.

    ERIC Educational Resources Information Center

    Smith, Vella Rose B.

    The sixth grade learn-to-earn field tested unit was designed to develop career awareness and employability skills. The purpose is to help the learner understand the tasks performed in the home setting as related to the interest, aptitude, and training of the individuals performing these tasks. The lesson topics are: ways to earn money; personal…

  11. The Economic Consequences of Being Left-Handed: Some Sinister Results

    ERIC Educational Resources Information Center

    Denny, Kevin; O' Sullivan, Vincent

    2007-01-01

    This paper estimates the effects of handedness on earnings. Augmenting a conventional earnings equation with an indicator of left-handedness shows there is a positive effect on male earnings with manual workers enjoying a slightly larger premium. These results are inconsistent with the view that left-handers in general are handicapped either…

  12. The Earnings Gap between Women and Men.

    ERIC Educational Resources Information Center

    Women's Bureau (DOL), Washington, DC.

    The size of the earnings gap between men and women has not changed substantially in recent years. The sustained earnings differential contrasts significantly with recent gains women have made in the job market. Several factors contribute to the wage differences: (1) The majority of women are in lower-paying occupations and lower-status jobs even…

  13. Educated Mis-Employment in Hong Kong: Earnings Effects of Employment in Unmatched Fields of Work.

    ERIC Educational Resources Information Center

    Chung, Yue-Ping

    1990-01-01

    Presents an empirical study on misemployment (the underutilization of worker's skills acquired through vocational education) in Hong Kong. Analyzes earnings functions of graduates from various educational fields and for workers employed in various fields. Misemployed graduates received lower earnings than their colleagues working in matched work…

  14. 20 CFR 225.24 - SS Earnings PIA used in survivor annuities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Security Earnings PIA (SS Earnings PIA) used in survivor annuities may be used in computing the tier II... the Social Security Act as in effect on December 31, 1974. It is computed using the deceased employee... RETIREMENT ACT PRIMARY INSURANCE AMOUNT DETERMINATIONS PIA's Used in Computing Survivor Annuities and the...

  15. 77 FR 34414 - Submission for Review: Annuitant's Report of Earned Income, RI 30-2

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-11

    .... SUPPLEMENTARY INFORMATION: RI 30-2 is used annually to determine if disability retirees under age 60 have earned... OFFICE OF PERSONNEL MANAGEMENT Submission for Review: Annuitant's Report of Earned Income, RI 30-2... of functions of the agency, including whether the information will have practical utility; 2...

  16. Exploring the Wealth Returns to Latino Higher Educational Attainment: Estimates of Work-Life Earnings Profiles

    ERIC Educational Resources Information Center

    Robles, Barbara J.

    2009-01-01

    A significant research gap exists in our knowledge of how educational attainment affects wealth building and intergenerational wealth transfers among Latinos. Wealth includes earnings but is a much wider and more fundamental measure of economic mobility. The education-earnings-wealth relationship is explored by constructing estimates of social…

  17. Evolution of Earnings and Rates of Returns to Education in Mexico.

    ERIC Educational Resources Information Center

    Lopez-Acevedo, Gladys

    This paper reviews the factors and mechanisms that have been driving inequality in Mexico and finds that educational inequality accounts for by far the largest share of Mexico's variation in earnings inequality. More specifically, it examines the expansion in earnings inequality with emphasis on the role of education, establishes an analytical…

  18. 75 FR 4140 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION... Tax Credit Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public... Advocacy Panel Earned Income Tax Credit Project Committee will be held Wednesday, February 24, 2010, at 1 p...

  19. 75 FR 47349 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, September 22, 2010, at 1 p.m. Eastern Time...

  20. Universities Report $1.8-Billion in Earnings on Inventions in 2011

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2012-01-01

    Universities and their inventors earned more than $1.8-billion from commercializing their academic research in the 2011 fiscal year, collecting royalties from new breeds of wheat, from a new drug for the treatment of HIV, and from longstanding arrangements over enduring products like Gatorade. Northwestern University earned the most of any…

  1. 26 CFR 1.963-4 - Limitations on minimum distribution from a chain or group.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on amounts distributed by B Corporation, the foreign income tax and earnings and profits of... B Consolidated Pretax and predistribution earnings and profits $100 $100 $200 Foreign income tax 20 40 60 Earnings and profits 80 60 140 Effective foreign tax rate ($60/[$140+$60]) 30% Statutory...

  2. 46 CFR 283.3 - Dividend policy criteria.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... amount up to 100 percent of retained earnings, unless there is an operating loss in the fiscal year to... proposed dividend, it may declare a dividend of up to 40 percent of prior years' earnings, less any... of the years included in the prior years' earnings calculation dividends were paid under the 100...

  3. 20 CFR 226.30 - Spouse or divorced spouse tier I.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... based on the employee's combined railroad and social security earnings. In the case of an employee who... reduced (but not below zero) by the amount of any government pension payable on the spouse's or divorced... spouse's or divorced spouse's own earnings record, a benefit based on the earnings record of another...

  4. 20 CFR 226.30 - Spouse or divorced spouse tier I.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... based on the employee's combined railroad and social security earnings. In the case of an employee who... reduced (but not below zero) by the amount of any government pension payable on the spouse's or divorced... spouse's or divorced spouse's own earnings record, a benefit based on the earnings record of another...

  5. 5 CFR 630.303 - Part-time employees; earnings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Part-time employees; earnings. 630.303... AND LEAVE Annual Leave § 630.303 Part-time employees; earnings. A part-time employee for whom there... workweek, and a part-time employee on a flexible work schedule for whom there has been established only a...

  6. The practice and earnings of preventive medicine physicians.

    PubMed

    Salive, M E

    1992-01-01

    A shortage of preventive medicine (PM) physicians exists in the United States. Researchers know little about these physicians' earnings and practice characteristics. The American College of Preventive Medicine (ACPM) mailed a survey to all self-identified PM physicians on the American Medical Association (AMA) Physician Masterfile. A total of 3,771 (54%) responded; respondents' sex and region of residence were typical for PM physicians in general, with a slight excess of older physicians and those reporting board certification. A total of 2,664 (71%) were working full time, with median earnings of $85,000 (mean $90,000). Among full-time physicians, relatively higher earnings were associated with the following characteristics: male sex; age 45 to 64 years; major source of income from clinical, business, or industrial sources, rather than governmental or academic; and PM board certification. Full-time PM physicians earned much less than office-based private practitioners in several primary care specialties in 1989. The gap in earnings between PM specialists in government positions and those in the private sector is also substantial. Both disparities may require creative solutions.

  7. Double Jeopardy? The Interaction of Gender and Race on Earnings in the U.S

    PubMed Central

    Greenman, Emily; Xie, Yu

    2015-01-01

    There are sizeable earnings differentials by both gender and race in the U.S. labor market, with women earning less than men and most racial/ethnic minority groups earning less than whites. It has been proposed in the previous literature that the effects of gender and race on earnings are additive, so that minority women suffer the full disadvantage of each status. We test this proposition for a broad range of minority groups in the U.S. We find that women of all minority groups in the U.S. suffer a smaller gender penalty than white women. Exploring the potential role of racial variation in gender role specialization in producing such differentials, we find some empirical evidence suggesting that white families specialize more than families of most other races. PMID:26543256

  8. Is child labor harmful? The impact of working earlier in life on adult earnings.

    PubMed

    Emerson, Patrick M; Souza, André Portela

    2011-01-01

    This paper explores the question: is working as a child harmful to an individual in terms of adult outcomes in earnings? Although this is an extremely important question, little is known about the effect of child labor on adult outcomes. Estimations of an instrumental variables earnings model on data from Brazil show that child labor has a large negative impact on adult earnings for male children even when controlling for schooling and that the negative impact of starting to work as a child reverses at around ages 12–14.

  9. The Growth of Protestantism in Brazil and Its Impact on Male Earnings, 1970–2000

    PubMed Central

    Potter, Joseph E.; Amaral, Ernesto F. L.; Woodberry, Robert D.

    2015-01-01

    Protestantism has expanded rapidly in Brazil in recent decades. The question we tackle in this paper is whether Protestantism has had a positive influence on male earnings in this setting, either through its influence on health and productivity, by way of social networks or employer favor and reduced discrimination, or through other mechanisms. We tackle the problem of the selectivity of religious conversion and affiliation using microdata from the Brazilian censuses of 1970, 1980, 1991, and 2000, and analyzing the association between Protestantism and earnings at the group rather than the individual level. Our results show a strong association between the proportion of Protestants in a region, and the earnings of men in one educational group: those with less than five years of education. Upon introducing race into our models, we found that the association between religion and the earnings of less educated men is concentrated in regions in which there is a substantial non-white population. The relationships we have uncovered contribute to the literature on racial inequality and discrimination in Brazil, which to date has given little space to the role of religion in moderating the pernicious effect of race on economic outcomes in Brazil. The substantial association we found between religion and earnings contrasts with much of the research that has been carried out on the influence of religion on earnings in the United States. PMID:26146415

  10. Spousal Mobility and Earnings

    PubMed Central

    MCKINNISH, TERRA

    2008-01-01

    An important finding in the literature on migration has been that the earnings of married women typically decrease with a move, while the earnings of married men often increase with a move, suggesting that married women are more likely to act as the “trailing spouse.” This article considers a related but largely unexplored question: what is the effect of having an occupation that is associated with frequent migration on the migration decisions of a household and on the earnings of the spouse? Further, how do these effects differ between men and women? The Public Use Microdata Sample from the 2000 U.S. decennial census is used to calculate migration rates by occupation and education. The analysis estimates the effects of these occupational mobility measures on the migration of couples and the earnings of married individuals. I find that migration rates in both the husband’s and wife’s occupations affect the household migration decision, but mobility in the husband’s occupation matters considerably more. For couples in which the husband has a college degree (regardless of the wife’s educational level), a husband’s mobility has a large, significant negative effect on his wife’s earnings, whereas a wife’s mobility has no effect on her husband’s earnings. This negative effect does not exist for college-educated wives married to non-college-educated husbands. PMID:19110900

  11. Earning Differences by Major Field of Study: Evidence from Three Cohorts of Recent Canadian Graduates.

    ERIC Educational Resources Information Center

    Finnie, Ross; Frenette, Marc

    2003-01-01

    Analysis of earnings differences by major field of study of three cohorts of graduates (1982, 1986, 1990) with bachelors' degrees from Canadian postsecondary institutions. Finds that earnings differences are large and statistically significant. The patterns are relatively consistent for the three cohorts and for male and female graduates, 2 and 5…

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Treatment of blocked earnings and profits. 1... blocked earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it... profits of a controlled foreign corporation for the taxable year (determined under § 1.964-1) was subject...

  13. 26 CFR 1.964-2 - Treatment of blocked earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Treatment of blocked earnings and profits. 1... blocked earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it... profits of a controlled foreign corporation for the taxable year (determined under § 1.964-1) was subject...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Treatment of blocked earnings and profits. 1... blocked earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it... profits of a controlled foreign corporation for the taxable year (determined under § 1.964-1) was subject...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Treatment of blocked earnings and profits. 1.964... blocked earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it... profits of a controlled foreign corporation for the taxable year (determined under § 1.964-1) was subject...

  16. 26 CFR 1.964-2 - Treatment of blocked earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... property of a type normally owned by such corporation in the operation of its business or other money which... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Treatment of blocked earnings and profits. 1... earnings and profits. (a) General rule. If, in accordance with paragraph (d) of this section, it is...

  17. 26 CFR 1.279-5 - Rules for application of section 279(b).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... earnings and profits for any 3-year period ending with the last day of a taxable year of the issuing... determine the amount of earnings and profits of any corporation, see section 312 and the regulations... subdivision (i) of this subparagraph in the case of any corporation, the earnings and profits for such 3-year...

  18. 20 CFR 416.1112 - Earned income we do not count.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AGED, BLIND, AND DISABLED Income Earned Income § 416.1112 Earned income we do not count. (a) General... receive it. (3) If you are under age 22 and a student who is regularly attending school as described in... not blind) and under age 65 or you are disabled (but not blind) and received SSI as a disabled...

  19. 26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... controlled foreign corporation's investment of earnings in United States property—(1) Dividend limitation... foreign corporation's increase in earnings invested in United States property. 1.956-1 Section 1.956-1...) INCOME TAXES Controlled Foreign Corporations § 1.956-1 Shareholder's pro rata share of a controlled...

  20. 20 CFR 422.120 - Earnings reported without a social security number or with an incorrect employee name or social...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Earnings reported without a social security number or with an incorrect employee name or social security number. 422.120 Section 422.120 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES General Procedures § 422.120 Earnings...

  1. 48 CFR 234.203 - Solicitation provisions and contract clause.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accordance with 234.201(1)(iii) and (iv)— (1) Use the provision at 252.234-7001, Notice of Earned Value... solicitation; and (2) Use the clause at 252.234-7002, Earned Value Management System, instead of the clause at... ACQUISITION Earned Value Management System 234.203 Solicitation provisions and contract clause. For cost or...

  2. Women's Entry into Management: Trends in Earnings, Authority, and Valued among Salaried Managers.

    ERIC Educational Resources Information Center

    Jacobs, Jerry A.

    1992-01-01

    Earnings and authority differentials between male and female managers are analyzed with data from three sources for the period between 1970 and 1988. Results indicate that the sex gap in earnings among managers narrowed during this period, whereas the gap in authority remained constant. The implication of these results for theories of internal…

  3. The Theory of Human Capital and the Earnings of Women: A Re-examination of the Evidence. Revised.

    ERIC Educational Resources Information Center

    Sandell, Steven H.; Shapiro, David

    This paper discusses specification and interpretation of human capital models of women's earnings when data on actual work experience are available. It uses the segmented earnings function framework developed by Jacob Mincer and Solomon Polachek and considers the effects of data errors, issues involving data interpretation, consequences of model…

  4. Is Economics a Good Major for Future Lawyers? Evidence from Earnings Data

    ERIC Educational Resources Information Center

    Winters, John V.

    2016-01-01

    This study reports descriptive data on earnings differences for practicing lawyers by undergraduate major with a focus on economics majors. Some majors do much better than others. Economics majors tend to do very well in both median and mean earnings. Electrical engineering, accounting, finance, and some other majors also do relatively well. This…

  5. Investigating MBA Degrees Earned by Women: A Decade of Change

    ERIC Educational Resources Information Center

    McConnell, Cheryl; Rush, Douglas; Gartland, Myles

    2016-01-01

    The authors examined master of business administration (MBA) degrees earned by women at U.S. higher education institutions at three specific years spanning a decade: 2003, 2008, and 2013 to determine whether there was a significant difference in the percentage of MBA degrees earned by women based on the independent variables of institutional type,…

  6. Does Human Capital Investment Impact the Earning Mobility of the Near Poor?

    ERIC Educational Resources Information Center

    Karasik, Bradley

    2012-01-01

    This secondary analysis of the earning mobility of the near poor examined the impact of human capital investment on the earning mobility of the near poor between 2005 and 2009. The theory framing this study is Human Capital Theory (Shultz, 1961). Other demographic and socioeconomic variables were included in this study to further explore factors…

  7. 20 CFR 404.211 - Computing your average indexed monthly earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... averages to make them comparable to the averages for 1951-1990. (d) Indexing your earnings. (1) The first step in indexing your social security earnings is to find the relationship (under paragraph (d)(2) of... average wage of all workers in your indexing year. As a general rule, your indexing year is the second...

  8. 20 CFR 404.211 - Computing your average indexed monthly earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... averages to make them comparable to the averages for 1951-1990. (d) Indexing your earnings. (1) The first step in indexing your social security earnings is to find the relationship (under paragraph (d)(2) of... average wage of all workers in your indexing year. As a general rule, your indexing year is the second...

  9. 20 CFR 404.211 - Computing your average indexed monthly earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... averages to make them comparable to the averages for 1951-1990. (d) Indexing your earnings. (1) The first step in indexing your social security earnings is to find the relationship (under paragraph (d)(2) of... average wage of all workers in your indexing year. As a general rule, your indexing year is the second...

  10. 20 CFR 404.211 - Computing your average indexed monthly earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... averages to make them comparable to the averages for 1951-1990. (d) Indexing your earnings. (1) The first step in indexing your social security earnings is to find the relationship (under paragraph (d)(2) of... average wage of all workers in your indexing year. As a general rule, your indexing year is the second...

  11. 20 CFR 404.211 - Computing your average indexed monthly earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... averages to make them comparable to the averages for 1951-1990. (d) Indexing your earnings. (1) The first step in indexing your social security earnings is to find the relationship (under paragraph (d)(2) of... average wage of all workers in your indexing year. As a general rule, your indexing year is the second...

  12. 29 CFR 548.303 - Average earnings for each type of work.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 3 2011-07-01 2011-07-01 false Average earnings for each type of work. 548.303 Section 548... REGULATIONS AUTHORIZATION OF ESTABLISHED BASIC RATES FOR COMPUTING OVERTIME PAY Interpretations Authorized Basic Rates § 548.303 Average earnings for each type of work. (a) Section 548.3(c) authorizes as an...

  13. 29 CFR 548.306 - Average earnings for year or quarter year preceding the current quarter.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... PAY Interpretations Authorized Basic Rates § 548.306 Average earnings for year or quarter year... regular rates of pay during the current quarter year, and (ii) such average hourly remuneration during the... 29 Labor 3 2011-07-01 2011-07-01 false Average earnings for year or quarter year preceding the...

  14. The Impact of Advanced Vocational Education and Training on Earnings in Sweden

    ERIC Educational Resources Information Center

    Andersson, Roland; Nabavi, Pardis; Wilhelmsson, Mats

    2014-01-01

    Researchers have established a relationship between greater education and training and higher earnings but it is difficult to infer that the former causes the latter if those with higher earnings tend to engage in more education and training. The present study attempts to control for ability and family background to see if stronger inferences can…

  15. 26 CFR 1.809-9 - Computation of the differential earnings rate and the recomputed differential earnings rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... the amount equal to the product of— (i) The life insurance company's average equity base for the... the excess of— (i) The imputed earnings rate for the taxable year; over (ii) The average mutual...

  16. The Effect of CETA on the Postprogram Earnings of Participants.

    ERIC Educational Resources Information Center

    Bassi, Laurie J.

    1983-01-01

    Describes a study of efforts to use the Continuous Longitudinal Manpower Survey to estimate the effect that the Comprehensive Employment and Training Act (CETA) has had on the post-training earnings of participants. Results indicate that CETA has had a positive and often significant effect on the earnings of participants, and that women benefited…

  17. Is the Gap More than Gender? A Longitudinal Analysis of Gender, Gender Role Orientation, and Earnings

    ERIC Educational Resources Information Center

    Judge, Timothy A.; Livingston, Beth A.

    2008-01-01

    This study investigated the relationships among gender, gender role orientation (i.e., attitudes toward the gendered separation of roles at work and at home), and earnings. A multilevel model was conceptualized in which gender role orientation and earnings were within-individual variables that fluctuate over time (although predictors of…

  18. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  19. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  20. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  1. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) 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...

  2. 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 trust...

  3. 20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

  4. 20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

  5. 20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

  6. 20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

  7. 20 CFR 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1092 Figuring net earnings for U.S. citizens... the United States, your net earnings from self-employment are figured without regard to the exclusion...

  8. 48 CFR 352.234-1 - Notice of earned value management system-pre-award Integrated Baseline Review.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... management system-pre-award Integrated Baseline Review. 352.234-1 Section 352.234-1 Federal Acquisition... Texts of Provisions and Clauses 352.234-1 Notice of earned value management system—pre-award Integrated... provision: Notice of Earned Value Management System—Pre-Award Integrated Baseline Review (October 2008) The...

  9. 48 CFR 52.234-2 - Notice of Earned Value Management System-Pre-Award IBR.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Management System-Pre-Award IBR. 52.234-2 Section 52.234-2 Federal Acquisition Regulations System FEDERAL... Provisions and Clauses 52.234-2 Notice of Earned Value Management System—Pre-Award IBR. As prescribed in 34.203(a) use the following provision: Notice of Earned Value Management System—Pre-Award IBR (JUL 2006...

  10. 48 CFR 352.234-2 - Notice of earned value management system-post-award Integrated Baseline Review.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... management system-post-award Integrated Baseline Review. 352.234-2 Section 352.234-2 Federal Acquisition... Texts of Provisions and Clauses 352.234-2 Notice of earned value management system—post-award Integrated... provision: Notice of Earned Value Management System—Post-Award Integrated Baseline Review (October 2008) (a...

  11. 48 CFR 352.234-2 - Notice of earned value management system-post-award Integrated Baseline Review.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... management system-post-award Integrated Baseline Review. 352.234-2 Section 352.234-2 Federal Acquisition... Texts of Provisions and Clauses 352.234-2 Notice of earned value management system—post-award Integrated... provision: Notice of Earned Value Management System—Post-Award Integrated Baseline Review (October 2008) (a...

  12. 48 CFR 1052.234-71 - Notice of Earned Value Management System-Post-Award IBR (Core) AUG 2011

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Management System-Post-Award IBR (Core) AUG 2011 1052.234-71 Section 1052.234-71 Federal Acquisition... Texts of Provisions and Clauses 1052.234-71 Notice of Earned Value Management System—Post-Award IBR... require the contractor to use an earned value management system (EVMS) and for which the Government...

  13. 48 CFR 352.234-2 - Notice of earned value management system-post-award Integrated Baseline Review.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... management system-post-award Integrated Baseline Review. 352.234-2 Section 352.234-2 Federal Acquisition... Texts of Provisions and Clauses 352.234-2 Notice of earned value management system—post-award Integrated... provision: Notice of Earned Value Management System—Post-Award Integrated Baseline Review (October 2008) (a...

  14. 48 CFR 52.234-2 - Notice of Earned Value Management System-Pre-Award IBR.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Management System-Pre-Award IBR. 52.234-2 Section 52.234-2 Federal Acquisition Regulations System FEDERAL... Provisions and Clauses 52.234-2 Notice of Earned Value Management System—Pre-Award IBR. As prescribed in 34.203(a) use the following provision: Notice of Earned Value Management System—Pre-Award IBR (JUL 2006...

  15. 48 CFR 1052.234-71 - Notice of Earned Value Management System-Post-Award IBR (Core) AUG 2011

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Management System-Post-Award IBR (Core) AUG 2011 1052.234-71 Section 1052.234-71 Federal Acquisition... Texts of Provisions and Clauses 1052.234-71 Notice of Earned Value Management System—Post-Award IBR... require the contractor to use an earned value management system (EVMS) and for which the Government...

  16. 48 CFR 352.234-1 - Notice of earned value management system-pre-award Integrated Baseline Review.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... management system-pre-award Integrated Baseline Review. 352.234-1 Section 352.234-1 Federal Acquisition... Texts of Provisions and Clauses 352.234-1 Notice of earned value management system—pre-award Integrated... provision: Notice of Earned Value Management System—Pre-Award Integrated Baseline Review (October 2008) The...

  17. 48 CFR 1052.234-71 - Notice of Earned Value Management System-Post-Award IBR (Core) AUG 2011

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Management System-Post-Award IBR (Core) AUG 2011 1052.234-71 Section 1052.234-71 Federal Acquisition... Texts of Provisions and Clauses 1052.234-71 Notice of Earned Value Management System—Post-Award IBR... require the contractor to use an earned value management system (EVMS) and for which the Government...

  18. 48 CFR 352.234-1 - Notice of earned value management system-pre-award Integrated Baseline Review.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... management system-pre-award Integrated Baseline Review. 352.234-1 Section 352.234-1 Federal Acquisition... Texts of Provisions and Clauses 352.234-1 Notice of earned value management system—pre-award Integrated... provision: Notice of Earned Value Management System—Pre-Award Integrated Baseline Review (October 2008) The...

  19. 48 CFR 352.234-2 - Notice of earned value management system-post-award Integrated Baseline Review.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... management system-post-award Integrated Baseline Review. 352.234-2 Section 352.234-2 Federal Acquisition... Texts of Provisions and Clauses 352.234-2 Notice of earned value management system—post-award Integrated... provision: Notice of Earned Value Management System—Post-Award Integrated Baseline Review (October 2008) (a...

  20. 48 CFR 52.234-2 - Notice of Earned Value Management System-Pre-Award IBR.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Management System-Pre-Award IBR. 52.234-2 Section 52.234-2 Federal Acquisition Regulations System FEDERAL... Provisions and Clauses 52.234-2 Notice of Earned Value Management System—Pre-Award IBR. As prescribed in 34.203(a) use the following provision: Notice of Earned Value Management System—Pre-Award IBR (JUL 2006...

  1. 48 CFR 352.234-1 - Notice of earned value management system-pre-award Integrated Baseline Review.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... management system-pre-award Integrated Baseline Review. 352.234-1 Section 352.234-1 Federal Acquisition... Texts of Provisions and Clauses 352.234-1 Notice of earned value management system—pre-award Integrated... provision: Notice of Earned Value Management System—Pre-Award Integrated Baseline Review (October 2008) The...

  2. 78 FR 66409 - Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Approval of Proposed Rule Change...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-05

    ... principal and interest paid on the mortgage-backed securities. The Fund will earn or lose money on a... and repurchase, the Fund also earns money on the interest earned on the cash proceeds of the initial.... government securities, high-grade commercial paper, bank obligations, repurchase agreements, money market...

  3. 20 CFR 225.4 - Limitation on amount of earnings used to compute a PIA.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... compute a PIA. 225.4 Section 225.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE... earnings used to compute a PIA. Certain PIA's used by the Board are based on a combination of compensation... purposes of crediting earnings when computing any PIA, compensation is always treated as wages. Regardless...

  4. Integrating Earning College Credit in High School into Accountability Systems

    ERIC Educational Resources Information Center

    Achieve, Inc., 2015

    2015-01-01

    Earning college credit in high school matters to students and parents. Students who earn college credits by taking a college-level course while in high school are more likely to enter college and succeed. Through these experiences, students become familiar with college expectations, academic behaviors, and habits of mind; get a head start on…

  5. Economics of Education and Work Life Demand in Terms of Earnings and Skills

    ERIC Educational Resources Information Center

    Xia, Belle Selene; Liitiäinen, Elia

    2014-01-01

    This article uses data from a major international survey to construct earnings functions in terms of learning outcomes and variables related to working life in different European countries. In order to complement the extended earnings regression model, the authors have used partial correlation analysis and the analysis of covariance (ANCOVA) to…

  6. Opting Out and Buying Out: Wives' Earnings and Housework Time

    ERIC Educational Resources Information Center

    Killewald, Alexandra

    2011-01-01

    It has been proposed that the negative association between wives' earnings and their time in housework is due to greater outsourcing of household labor by households with high-earning wives, but this hypothesis has not been tested directly. In a sample of dual-earner married couples in the Consumption and Activities Mail Survey of the Health and…

  7. Money, Marriage, and Children: Testing the Financial Expectations and Family Formation Theory

    ERIC Educational Resources Information Center

    Gibson-Davis, Christina M.

    2009-01-01

    Using data from the Fragile Families and Child Wellbeing Survey (N = 2,954), a birth cohort study, this work examines how gains in earnings and income are associated with marriage and subsequent childbearing for low-income couples. Using change models, results indicate that positive changes in earnings, controlling for baseline levels of earnings,…

  8. 20 CFR 422.120 - Earnings reported without a social security number or with an incorrect employee name or social...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Earnings reported without a social security number or with an incorrect employee name or social security number. 422.120 Section 422.120 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES General Procedures § 422.120 Earnings...

  9. 20 CFR 422.120 - Earnings reported without a social security number or with an incorrect employee name or social...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Earnings reported without a social security number or with an incorrect employee name or social security number. 422.120 Section 422.120 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES General Procedures § 422.120 Earnings...

  10. 20 CFR 422.120 - Earnings reported without a social security number or with an incorrect employee name or social...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Earnings reported without a social security number or with an incorrect employee name or social security number. 422.120 Section 422.120 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES General Procedures § 422.120 Earnings...

  11. 20 CFR 422.120 - Earnings reported without a social security number or with an incorrect employee name or social...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Earnings reported without a social security number or with an incorrect employee name or social security number. 422.120 Section 422.120 Employees' Benefits SOCIAL SECURITY ADMINISTRATION ORGANIZATION AND PROCEDURES General Procedures § 422.120 Earnings...

  12. Hidden Benefits: The Impact of High School Graduation on Household Wealth. Issue Brief

    ERIC Educational Resources Information Center

    Alliance for Excellent Education, 2007

    2007-01-01

    Several recent reports have highlighted the earnings gap between high school graduates and dropouts; however, earnings tell only part of the story. Families rely on income from salary for regular expenses, but real economic security requires accumulated wealth. Education can be the key to higher earnings, but it is even more importantly linked to…

  13. 48 CFR 52.234-2 - Notice of Earned Value Management System-Pre-Award IBR.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Management System-Pre-Award IBR. 52.234-2 Section 52.234-2 Federal Acquisition Regulations System FEDERAL... Provisions and Clauses 52.234-2 Notice of Earned Value Management System—Pre-Award IBR. As prescribed in 34.203(a) use the following provision: Notice of Earned Value Management System—Pre-Award IBR (JUL 2006...

  14. 48 CFR 1052.234-71 - Notice of Earned Value Management System-Post-Award IBR (Core) AUG 2011

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Management System-Post-Award IBR (Core) AUG 2011 1052.234-71 Section 1052.234-71 Federal Acquisition... Texts of Provisions and Clauses 1052.234-71 Notice of Earned Value Management System—Post-Award IBR... require the contractor to use an earned value management system (EVMS) and for which the Government...

  15. 48 CFR 52.234-2 - Notice of Earned Value Management System-Pre-Award IBR.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Management System-Pre-Award IBR. 52.234-2 Section 52.234-2 Federal Acquisition Regulations System FEDERAL... Provisions and Clauses 52.234-2 Notice of Earned Value Management System—Pre-Award IBR. As prescribed in 34.203(a) use the following provision: Notice of Earned Value Management System—Pre-Award IBR (JUL 2006...

  16. 75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, October 27, 2010, at 1:00 p.m. Eastern Time...

  17. 75 FR 62632 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, November 24, 2010, at 1 p.m. Eastern Time via...

  18. 76 FR 37199 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Monday, August 22, 2011, at 3 p.m. Eastern Time via...

  19. 75 FR 39333 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Income Tax Credit Project Committee will be held Wednesday, August 25, 2010, at 1 p.m. Eastern Time via...

  20. Policies to Reduce High-Tenured Displaced Workers' Earnings Losses through Retraining. Discussion Paper 2011-11

    ERIC Educational Resources Information Center

    Jacobson, Louis S.; LaLonde, Robert J.; Sullivan, Daniel G.

    2011-01-01

    High-tenured displaced workers often experience significant earnings losses that persist for the rest of their working lives. A well-targeted training initiative has the potential to substantially reduce permanent earnings losses for those displaced workers who have the academic preparation, work experience, and interest to complete high-return…

  1. The association between spending on methamphetamine/amphetamine and cannabis for personal use and earnings from acquisitive crime among police detainees in New Zealand.

    PubMed

    Wilkins, Chris; Sweetsur, Paul

    2011-04-01

    Few studies have examined the statistical association between methamphetamine/amphetamine use and acquisitive crime. Both methamphetamine/amphetamine and cannabis use have been implicated by New Zealand Police as factors in acquisitive offending among active criminal populations. The aim of our study was to examine the statistical association between spending on methamphetamine/amphetamine and cannabis and earnings from acquisitive crime among police detainees in New Zealand. Four police stations in different regions. A sample of 2125 police detainees were interviewed about their drug use and acquisitive crime. Statistical models were developed to predict involvement in acquisitive crime using spending on methamphetamine/amphetamine and cannabis for personal use, and to examine associations between the level of spending on methamphetamine/amphetamine and cannabis for personal use and level of dollar earnings from acquisitive crime. Self-reported spending on drug use and self-reported earnings from acquisitive crime in the past 30 days. Spending on cannabis and methamphetamine/amphetamine could predict involvement in acquisitive crime. Level of spending on methamphetamine/amphetamine and cannabis was associated positively with the level of earnings from property crime. Level of spending on methamphetamine/amphetamine was also associated positively with level of earnings from drug dealing. There was a largely negative association between level of spending on cannabis and level of earnings from drug dealing. High spending on methamphetamine/amphetamine is associated statistically with higher earnings from acquisitive crime among police detainees. Further research into this association, and in particular the causal nature of the association, is required to obtain clear policy recommendations. © 2010 The Authors, Addiction © 2010 Society for the Study of Addiction.

  2. Weight and earnings among childbearing women in Metropolitan Cebu, Philippines (1983-2002).

    PubMed

    Colchero, M Arantxa; Bishai, David

    2012-07-01

    We estimated the relationship between weight status and earnings among women participating in the Cebu Longitudinal Health and Nutrition Surveys between 1983 and 2002 conducted in Cebu, Philippines. Women working for pay were selected for the analysis. We used fixed effects estimation to account for unobserved time invariant characteristics related to weight. After correcting for potential bias due to unobserved heterogeneity, our results suggest that the earnings of obese or overweight women in Cebu (Philippines) were not less than women of normal weight. The relation between earnings and weight exists only among self-employed women or women working in more than one type of activity. No discrimination was found among women working for wages or per piece rate. In contrast, among self-employed and women working in more than one type of activity we found that underweight women earn less than do those with normal weight. Copyright © 2011 Elsevier B.V. All rights reserved.

  3. Modification of Perseverative Responding that Increased Earnings but Impeded Skill Acquisition in a Job-Skills Training Program

    ERIC Educational Resources Information Center

    DeFulio, Anthony; Iati, Carina; Needham, Mick; Silverman, Kenneth

    2009-01-01

    Adults in a therapeutic workplace working on a computerized keyboarding training program earned vouchers for typing correct characters. Typing technique was evaluated on review steps. Participants could pass the review and earn a bonus, or skip the review and proceed with no bonus. Alternatively, participants could continue practicing on the same…

  4. The Influence of the Status and Sex Composition of Occupations on the Male-Female Earnings Gap

    ERIC Educational Resources Information Center

    Gunderson, Morley

    1978-01-01

    Reports a study of alternative theories of sex discrimination which imply ambiguous predictions about the relation between the male/female earnings ratio and the status and sex composition of the occupation. Notes that about one-half of the earnings gap between the sexes can be attributed to direct discrimination in the labor market, with…

  5. The Influence of Education and Family Background on Women's Earnings in Midlife: Evidence from a British National Birth Cohort Study.

    ERIC Educational Resources Information Center

    Kuh, Diana; Head, Fenny; Hardy, Rebecca; Wadsworth, Michael

    1997-01-01

    Observes that research on the influence of education on adult earnings hasn't focused on differences between women. Looks at British women born immediately after World War Two. Shows that women who were able to take advantage of expanded educational opportunities and achieve high educational qualifications earned significantly more than less…

  6. Multilevel Analysis of the Effects of Antidiscrimination Policies on Earnings by Sexual Orientation

    ERIC Educational Resources Information Center

    Klawitter, Marieka

    2011-01-01

    This study uses the 2000 U.S. Census data to assess the impact of antidiscrimination policies for sexual orientation on earnings for gays and lesbians. Using a multilevel model allows estimation of the effects of state and local policies on earnings and of variation in the effects of sexual orientation across local labor markets. The results…

  7. The Earnings of Dropouts and High School Enrollments: Evidence from the Coal Boom and Bust.

    ERIC Educational Resources Information Center

    Black, Dan; Daniel, Kermit; Sanders, Seth

    Economic theory suggests that when the reduction in earnings from dropping out of school is minimal, dropout rates will be high. As earnings loss for dropouts grows, however, the dropout rate should decrease. This chapter examines whether these predicted effects actually occur by looking at changes in dropout rates in Kentucky in the 1970s and…

  8. 26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

  9. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... profits of foreign corporations. 1.959-3 Section 1.959-3 Internal Revenue INTERNAL REVENUE SERVICE... Corporations § 1.959-3 Allocation of distributions to earnings and profits of foreign corporations. (a) In general. For purposes of §§ 1.959-1 and 1.959-2, the source of the earnings and profits from which...

  10. 26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

  11. An Inquiry into the Relationship between Projected Changes in Earnings per Share and Subsequent Security Performance.

    ERIC Educational Resources Information Center

    Barbee, William C., Jr.

    The purpose of this study was to examine the variable of estimated earnings in order to determine how forecasts might be utilized to develop a securities portfolio strategy. The hypothesis stated that there is an inverse relationship between projected change in earnings per share and security performance. Ninety-one New York Stock Exchange…

  12. 48 CFR 1052.234-70 - Notice of Earned Value Management System-Pre-Award IBR (Core) AUG 2011

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Management System-Pre-Award IBR (Core) AUG 2011 1052.234-70 Section 1052.234-70 Federal Acquisition... Texts of Provisions and Clauses 1052.234-70 Notice of Earned Value Management System—Pre-Award IBR (Core... require the Contractor to use an earned value management system (EVMS) and for which the Government...

  13. 48 CFR 1052.234-70 - Notice of Earned Value Management System-Pre-Award IBR (Core) AUG 2011

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Management System-Pre-Award IBR (Core) AUG 2011 1052.234-70 Section 1052.234-70 Federal Acquisition... Texts of Provisions and Clauses 1052.234-70 Notice of Earned Value Management System—Pre-Award IBR (Core... require the Contractor to use an earned value management system (EVMS) and for which the Government...

  14. 48 CFR 1052.234-70 - Notice of Earned Value Management System-Pre-Award IBR (Core) AUG 2011

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Management System-Pre-Award IBR (Core) AUG 2011 1052.234-70 Section 1052.234-70 Federal Acquisition... Texts of Provisions and Clauses 1052.234-70 Notice of Earned Value Management System—Pre-Award IBR (Core... require the Contractor to use an earned value management system (EVMS) and for which the Government...

  15. 77 FR 22515 - Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-16

    ... follows: PART 1--INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read, in part... contains proposed amendments to 26 CFR part 1 concerning the allocation of earnings and profits in tax-free... the allocation of earnings and profits should conform to the rules for the allocation of other tax...

  16. 26 CFR 1.1402(a)-3 - Special rules for computing net earnings from self-employment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Special rules for computing net earnings from....1402(a)-3 Special rules for computing net earnings from self-employment. For the purpose of computing... by a partnership of which he is a member shall be computed in accordance with the special rules set...

  17. Students' Expectations about Earnings and Employment and the Experience of Recent University Graduates: Evidence from Cyprus

    ERIC Educational Resources Information Center

    Menon, Maria Eliophotou; Pashourtidou, Nicoletta; Polycarpou, Alexandros; Pashardes, Panos

    2012-01-01

    The employability of university graduates constitutes a major policy concern in both developed and developing nations. In this context, the present study uses self-reported data to compare the earnings and employment expectations of university students, and the realised earnings and employment paths of recent graduates. The sample consisted of 476…

  18. 26 CFR 1.911-3 - Determination of amount of foreign earned income to be excluded.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income to be excluded. 1.911-3 Section 1.911-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... Residents of United States § 1.911-3 Determination of amount of foreign earned income to be excluded. (a) Definition of foreign earned income. For purposes of section 911 and the regulations thereunder, the term...

  19. The Percentage of Supported Employees with Significant Disabilities Who Would Earn More in Sheltered Workshops

    ERIC Educational Resources Information Center

    Cimera, Robert Evert

    2017-01-01

    This study examined the percentage of 21,257 supported employees served by 74 state-federal vocational rehabilitation agencies in 2013 who would have earned more wages in sheltered workshops than in the community. It found that the overwhelming majority of supported employees earned more in their communities at all wage comparison points; however,…

  20. The Earnings of Community College Graduates in California. A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Bahr, Peter Riley

    2016-01-01

    In this study, I draw on longitudinal data for 1.1 million students in California to estimate the effects of community college credentials on students' earnings, as compared with students who are not awarded a credential. In contrast to much of the recent work on this subject, which assumed that the effects of credentials on students' earnings are…

  1. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes rules for applying section 902 to dividends paid by a third-, second-, or first-tier corporation from earnings and profits...) Second-tier corporation. In the case of amounts included in the gross income of the taxpayer under...

  2. Exploring the Alignment between Post-Secondary Education Programs and Earnings: An Examination of 2005 Ontario Graduates

    ERIC Educational Resources Information Center

    Frank, Kristyn; Walters, David

    2012-01-01

    This study examines the influence that field of study and level of post-secondary education have on the earnings of recent graduates in Ontario. Graduates of trades, community college, and university programs are compared. Results suggest that graduates of applied and technical programs obtain higher earnings within two years of graduation than…

  3. Annual Earnings of Household Heads in Production Jobs, 1973. Summary: Special Labor Force Report.

    ERIC Educational Resources Information Center

    Department of Labor, Washington, DC.

    The statistics are based on a household survey, collected annually, and are related to one year's earnings experience of family heads and unrelated individuals. Data show that after-tax earnings for the 30 million persons surveyed rose in 1973 by 5.8 percent but fell 0.4 percent after adjustment for consumer price increases (real after-tax…

  4. The Personal Earnings Distribution: Individual and Institutional Determinants. Final Report for the Period July 1, 1970--October 31, 1973.

    ERIC Educational Resources Information Center

    Bluestone, Barry A.

    The study investigates the determinants of the earnings distribution in the U.S. paying particular attention to the less-skilled segment of the workforce. A general earnings theory is proposed which has elements of human capital theory, institutional hypotheses, and radical stratification analysis. Much attention is paid to testing the "crowding"…

  5. 48 CFR 1052.234-70 - Notice of Earned Value Management System-Pre-Award IBR (Core) AUG 2011

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Management System-Pre-Award IBR (Core) AUG 2011 1052.234-70 Section 1052.234-70 Federal Acquisition... Texts of Provisions and Clauses 1052.234-70 Notice of Earned Value Management System—Pre-Award IBR (Core... require the Contractor to use an earned value management system (EVMS) and for which the Government...

  6. 26 CFR 1.593-10 - Certain distributions to shareholders by a domestic building and loan association.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... meaning of section 316(a)(2)) or out of earnings and profits accumulated in taxable years beginning after..., earnings and profits accumulated in taxable years beginning after December 31, 1951, and (v) Finally, such... tax-exempt interest of $500. X's earnings and profits for 1963 (computed at the close of the taxable...

  7. Education and Synthetic Work-Life Earnings Estimates. American Community Survey Reports. ACS-14

    ERIC Educational Resources Information Center

    Julian, Tiffany; Kominski, Robert

    2011-01-01

    The relationship between education and earnings is a long-analyzed topic of study. Generally, there is a strong belief that achievement of higher levels of education is a well established path to better jobs and better earnings. This report provides one view of the economic value of educational attainment by producing an estimate of the amount of…

  8. Implications of Higher Education on Earnings: An Empirical Analysis of Skills and Competence

    ERIC Educational Resources Information Center

    Xia, Belle Selene; Liitiäinen, Elia

    2016-01-01

    One of the central topics in the research of higher education is the degree of match between education and work as measured by earnings. Traditional literature has shown the correlation between the duration of studies and earnings in the work life. The authors' present study aims to enlarge this scope by evaluating the impact of competence and…

  9. Patent Deployment Strategies and Patent Value in LED Industry

    PubMed Central

    Wu, Ming-Fu; Chang, Keng-Wei; Zhou, Wei; Hao, Juan; Yuan, Chien-Chung; Chang, Ke-Chiun

    2015-01-01

    This study applies two variables in the measurement of company patent deployment strategies: patent family depth and earn plan ratio. Patent family depth represents the degree to which certain fields and markets are valued by the patent owner. Earn plan ratio defined as the ratio of the number of patent forward citations to patent family size. Earn plan ratio indicates the degree to which a patent family could be cited by later innovators and competitors. This study applies a logistic regression model in the analysis LED industry data. The results demonstrate that patent value has a positive relationship with the patent family depth, and earn plan ratio. PMID:26098313

  10. Patent Deployment Strategies and Patent Value in LED Industry.

    PubMed

    Wu, Ming-Fu; Chang, Keng-Wei; Zhou, Wei; Hao, Juan; Yuan, Chien-Chung; Chang, Ke-Chiun

    2015-01-01

    This study applies two variables in the measurement of company patent deployment strategies: patent family depth and earn plan ratio. Patent family depth represents the degree to which certain fields and markets are valued by the patent owner. Earn plan ratio defined as the ratio of the number of patent forward citations to patent family size. Earn plan ratio indicates the degree to which a patent family could be cited by later innovators and competitors. This study applies a logistic regression model in the analysis LED industry data. The results demonstrate that patent value has a positive relationship with the patent family depth, and earn plan ratio.

  11. How did the Elimination of the Earnings Test above the Normal Retirement Age affect Retirement Expectations?1

    PubMed Central

    Michaud, Pierre-Carl

    2010-01-01

    We look at the effect of the 2000 repeal of the earnings test above the normal retirement age on retirement expectations of workers in the Health and Retirement Study, aged 51 to 61 in 1992. For men, we find that those whose marginal wage rate increased when the earnings test was repealed, had the largest increase in the probability to work full-time past normal retirement age. We do not find significant evidence of effects of the repeal of the earnings test on the probability to work past age 62 or the expected claiming age. On the other hand, for those reaching the normal retirement age, deviations between the age at which Social Security benefits are actually claimed and the previously reported expected age are more negative in 2000 than in 1998. Since our calculations show that the tax introduced by the earnings test was small when accounting for actuarial benefit adjustments and differential mortality, our results suggest that although male workers form expectations in a way consistent with forward-looking behavior, they misperceive the complicated rules of the earnings test. Results for females suggest similar patterns but estimates are imprecise. PMID:21037938

  12. The effect of environmental performance and accounting characteristics to earnings informativeness

    NASA Astrophysics Data System (ADS)

    Herawaty, V.

    2018-01-01

    The objective of this empirical study is to analyze the influence of environmental performance and company’s accounting characteristics to earnings informativeness proxied by earnings response coefficient (ERC) on manufacturing companies listed on Indonesia Stock Exchange and consistently follow the PROPER assessment in 2010-2014. One of the company’s considerations is to create the green environment reflecting its environmental measures, drawing investors to respond to the company’s environmental performance. The data were obtained from Indonesian Capital Market Directory (ICMD), the Indonesia Stock Exchange homepage, the company’s annual reports, the decree of the Minister of Environment. The samples used in this research are 27 go public manufacturing companies listed on Indonesia Stock Exchange that consistently follow the PROPER in 2010-2014. The sampling technique used was the purposive method. This research uses multiple regression analysis. The results show that the environmental performance and profitability have a positive influence to earnings informativeness, while leverage has a negative influence to earnings informativeness. Growth opportunities as a control variable has a positive effect on earnings informativeness. This research has proved that the environmental performance is crucial through observing the investors’ reaction in the capital market.

  13. Building human capital to increase earning power among people living with mental illnesses.

    PubMed

    Gao, Ni; Schmidt, Lisa T; Gill, Kenneth J; Pratt, Carlos W

    2011-01-01

    Human Capital Theory, a well-established model from the field of economics, maintains that a person's lifetime earnings are affected by the amount of education and job training they receive. This study uses Human Capital Theory to predict wages and explain employment outcomes among individuals living with psychiatric illnesses. Hourly wages were examined between 100 individuals with mental illnesses and 100 matched comparisons who had no mental illnesses. The study found that participants with mental illnesses earned $12.19 an hour vs. $14.54 an hour earned by their counterparts without disability. The study also revealed that higher educational attainment and longer work history predicted higher wages among participants with mental illnesses. The severity of psychiatric symptoms and diagnosis, however, did not predict wages. These findings indicate that human capital variables are correlated with wages earned by persons living with mental illnesses. Findings also suggest that assisting mental health consumers in the pursuit of education and job training may increase earning potential which can lead to financial independence and community integration. This supports the value in developing and implementing Supported Education to assist consumers in acquiring education and job training.

  14. Custodial Parole Sanctions and Earnings after Release from Prison

    PubMed Central

    Harding, David J.; Siegel, Jonah A.; Morenoff, Jeffrey D.

    2018-01-01

    Although the labor market consequences of incarceration in prison have been central to the literature on mass incarceration, punishment, and inequality, other components of the growing criminal justice system have received less attention from sociologists. In particular, the rise of mass incarceration was accompanied by an even larger increase in community supervision. In this paper, we examine the labor market effects of one frequently experienced aspect of post-prison parole, short-term custody for parole violations. Although such sanctions are viewed as an alternative to returning parole violators to prison, they have the potential to affect labor market outcomes in ways similar to imprisonment, including both adverse and positive effects on earnings. We estimate that parolees lost approximately 37 percent of their earnings in quarters during which they were in short-term custody. Although their earnings tended to increase in the quarter immediately following short-term custody—consistent with the stated intentions of such sanctions—parolees experienced further earnings loss over the longer term after such sanctions. In the third quarter following a short-term custody sanction, earnings are lowered by about 13 percent. These associations are larger for those who were employed in the formal labor market before their initial incarceration. PMID:29706673

  15. Does cancer in a child affect parents' employment and earnings? A population-based study.

    PubMed

    Syse, Astri; Larsen, Inger Kristin; Tretli, Steinar

    2011-06-01

    Cancer in a child may adversely affect parents' work opportunities due to enlarged care burdens and/or altered priorities. Few studies exist, and possible effects on parental employment and earnings were therefore explored. Data on the entire Norwegian population aged 27-65 with children under the age of 20 in 1990-2002 (N=1.2 million) was retrieved from national registries. Employment rates for parents of 3263 children with cancer were compared to those of parents with children without cancer by means of logistic regression models. Log-linear regression models were used to explore childhood cancer's effect on parental earnings for the large majority of parents who remained employed. Cancer in a child was in general not associated with a reduced risk of employment, although some exceptions exist among both mothers and fathers. For employed mothers, CNS cancers, germinal cell cancers, and unspecified leukemia were associated with significant reductions in earnings (10%, 21%, and 60%, respectively). Reductions were particularly pronounced for mothers with a young and alive child, and became more pronounced with time elapsed from diagnosis. Fathers' earnings were not affected significantly. Parents' employment is not adversely affected by a child's cancer in Norway. Earnings are reduced in certain instances, but the overall effects are minor. Generous welfare options and flexible labor markets typical for Nordic welfare states may account for this. In line with traditional caregiving responsibilities, reductions in earnings were most pronounced for mothers. Copyright © 2010 Elsevier Ltd. All rights reserved.

  16. 26 CFR 1.1248-2 - Earnings and profits attributable to a block of stock in simple cases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Earnings and profits attributable to a block of... Gains and Losses § 1.1248-2 Earnings and profits attributable to a block of stock in simple cases. (a... person sells or exchanges a block of stock (as defined in paragraph (b) of this section) in a foreign...

  17. Modeling College Major Choices using Elicited Measures of Expectations and Counterfactuals. NBER Working Paper No. 15729

    ERIC Educational Resources Information Center

    Arcidiacono, Peter; Hotz, V. Joseph; Kang, Songman

    2010-01-01

    The choice of a college major plays a critical role in determining the future earnings of college graduates. Students make their college major decisions in part due to the future earnings streams associated with the different majors. We survey students about what their expected earnings would be both in the major they have chosen and in…

  18. 25 CFR 115.712 - What is the interest rate earned on money in a trust account?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false What is the interest rate earned on money in a trust... and Interests § 115.712 What is the interest rate earned on money in a trust account? The rate of interest on a trust account changes based on how the money is invested and how those investments perform. ...

  19. Solar Research Earns Three Prestigious R&D 100 Awards | News | NREL

    Science.gov Websites

    1 » Solar Research Earns Three Prestigious R&D 100 Awards News Release: Solar Research Earns Three Prestigious R&D 100 Awards June 22, 2011 A technique to turn silicon into ink, a faster way to significant innovations by R&D Magazine. The three prestigious awards bring to 50 the number of R&D

  20. Earnings and Income Volatility in America: Evidence from Matched CPS. Discussion Paper Series. DP 2010-05

    ERIC Educational Resources Information Center

    Ziliak, James P.; Hardy, Bradley; Bollinger, Christopher

    2010-01-01

    In this paper we offer new evidence on earnings and income volatility in the United States over the past four decades by using matched data from the March Current Population Survey. We find that between 1973 and 2008 family income volatility rose by 38 percent, primarily as a result of higher volatility of husbands earnings and non means-tested…

  1. The Earnings Ladder. Who's at the Bottom? Who's at the Top? Statistical Brief.

    ERIC Educational Resources Information Center

    Bureau of the Census (DOC), Washington, DC. Economics and Statistics Administration.

    Data collected by the March Current Population Survey were used to identify which groups of year-round, full-time civilian workers aged 16 and older were most likely to be at the top and bottom of the earnings ladder. Women, young workers, less-educated individuals, and Hispanics were most likely to earn less than $13,091 (1992 constant dollars),…

  2. The Big Payoff: Educational Attainment and Synthetic Estimates of Work-Life Earnings. Special Studies. Current Population Reports.

    ERIC Educational Resources Information Center

    Day, Jennifer Cheeseman; Newburger, Eric C.

    Changes in the relationship between educational attainment and work-life earnings over the past 25 years were examined by using data from the Current Population Survey (CPS) to construct synthetic work-life earnings. CPS data collected in March 1998, 1999, and 2000 were analyzed by age, sex, full- or part-time work experience, race, Hispanic…

  3. The Consequences of Age at First Childbirth: Labor Force Participation and Earnings. Working Paper: 1146-04.

    ERIC Educational Resources Information Center

    Hofferth, Sandra L.; And Others

    The primary focus of this paper is on the impact an early birth has on later labor force participation and earnings of women. Variables affecting the participation of women in a given year and factors affecting the total work experience are discussed in detail. These include: hours worked, annual earnings, hourly wages, occupational status, race,…

  4. The Wage Gap: Women's and Men's Earnings. Briefing Paper.

    ERIC Educational Resources Information Center

    Shaw, Lois; Gish, Melinda; Braunstein, Jill; Allore, Sara

    After remaining virtually unchanged from 1995 through the 1970s, the wage gap between women and men began to decline in the 1980s. By the early 1990s, the ratio of the annual earnings of women employed full time year-round to the annual earnings of their male counterparts reached 72.0%. That ratio decreased slightly (to 71.4%) in 1995. The wage…

  5. 26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... sources within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue... (CONTINUED) Earned Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911...

  6. 26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue INTERNAL...) Earned Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911 provides...

  7. 26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... sources within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue... (CONTINUED) Earned Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911...

  8. 26 CFR 1.911-1 - Partial exclusion for earned income from sources within a foreign country and foreign housing costs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... sources within a foreign country and foreign housing costs. 1.911-1 Section 1.911-1 Internal Revenue... (CONTINUED) Earned Income of Citizens Or Residents of United States § 1.911-1 Partial exclusion for earned income from sources within a foreign country and foreign housing costs. (a) In general. Section 911...

  9. Quantile Treatment Effects of College Quality on Earnings: Evidence from Administrative Data in Texas. NBER Working Paper No. 18068

    ERIC Educational Resources Information Center

    Andrews, Rodney J.; Li, Jing; Lovenheim, Michael F.

    2012-01-01

    This paper uses administrative data on schooling and earnings from Texas to estimate the effect of college quality on the distribution of earnings. We proxy college quality using the college sector from which students graduate and focus on identifying how graduating from UT-Austin, Texas A\\&M or a community college affects the distribution of…

  10. 26 CFR 1.1402(a)-14 - Options available to farmers in computing net earnings from self-employment for taxable years...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956. 1.1402(a... available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and...

  11. Evaluating the pin money hypothesis: the relationship between women's labour market activity, family income and poverty in Britain.

    PubMed

    Harkness, S; Machin, S; Waldfogel, J

    1997-01-01

    "In this paper we evaluate the hypothesis that the over-representation of women amongst the low paid is of little importance because women's earnings account for only a small proportion of total family income. Data from the [United Kingdom] General Household Survey (GHS), together with attitudinal evidence from three cross-sectional data sources, indicate that women's earnings are in fact an important and growing component of family income. The majority of the growth in the share of women's earnings occurs as a result of changing family labour structures; women's earnings are playing an increasingly important role in keeping their families out of poverty." excerpt

  12. Two by two, inch by inch: Height as an indicator of environmental conditions during childhood and its influence on earnings over the life cycle among twins.

    PubMed

    Lång, Elisabeth; Nystedt, Paul

    2018-02-01

    Adult height is a function of genetic predispositions and environmental influences during childhood. Hence, any variation in height among monozygotic twins, who share genetic predispositions, is bound to reflect differences in their environmental exposure. Therefore, a height premium in earnings among monozygotic twins also reflects such exposure. In this study, we analyze the height premium over the life cycle among Swedish twins, 10,000 of whom are monozygotic. The premium is relatively constant over the life cycle, amounting to 5-6% higher earnings per decimeter for men and less for women, suggesting that environmental conditions in childhood and youth affect earnings over most of the adult life course. The premium is larger below median height for men and above median height for young women. The estimates are similar for monozygotic and dizygotic twins, indicating that environmentally and genetically induced height differences are similarly associated with earnings. Copyright © 2017 Elsevier B.V. All rights reserved.

  13. Occupational segregation and earnings inequality: Rural migrants and local workers in urban China.

    PubMed

    Zhang, Zhuoni; Wu, Xiaogang

    2017-01-01

    This article examines the central role of occupation as the "reward packages" in creating earnings disparities between rural migrants and local workers in urban China's labor markets. Analyses of data from the population mini-census of China in 2005 show that, rural migrants' earnings disadvantages are largely attributable to occupational segregation (between-occupation variation) by workers' household registration status (hukou) rather than unequal pay within the same occupations, but surprisingly they enjoy a slight earnings advantage in lower-status occupations (within-occupation variation). Even after controlling for education and other characteristics, occupational segregation by hukou status continues to exist. The occupational segregation is the most severe in government agencies/state institutions and the least severe in the private sector, leading to earnings disparities between rural migrants and urban local workers in different work unit sectors. Our findings shed new light on how government discriminatory policies could affect occupational segregation and thereby create inequality among social groups in urban China. Copyright © 2016 Elsevier Inc. All rights reserved.

  14. Earned-secure attachment status in retrospect and prospect.

    PubMed

    Roisman, Glenn L; Padrón, Elena; Sroufe, L Alan; Egeland, Byron

    2002-01-01

    Past research with the Berkeley Adult Attachment Interview demonstrates that retrospectively defined earned-secures (who coherently describe negative childhood experiences) parent as effectively as do continuous-secures (who coherently describe positive childhood experiences), but manifest liabilities in the form of depressive symptomatology. This article presents data from a 23-year longitudinal study that replicate and extend prior research, testing a key premise that earned-secures so defined actually have a history of insecure attachments that change over time and/or endure consistently harsh or ineffective parenting in their youth. Discrepant with assumptions, retrospective earned-secures were not more likely than continuous-secures to have been anxiously attached in infancy and were observed in childhood and adolescence to have encountered among the most supportive and structured maternal parenting in a high-risk sample. Prospectively defined earned-secures (operationalized using participants' infant attachment classifications) did indeed go on to have success in their close relationships, many without reporting relatively high levels of internalizing distress in adulthood.

  15. CrossTalk: The Journal of Defense Software Engineering. Volume 21, Number 4

    DTIC Science & Technology

    2008-04-01

    stability characteristics to those extensively reported for the Cost Performance Index in Earned Value Management . by Kym Henderson and Dr. Ofer...Zwikael Schedule Adherence:A Useful Measure for Project Management This article utilizes the new practice of Earned Schedule to discuss a proposed...measure for further enhancing the practice of Earned Value Management . by Walt Lipke A Review of Boundary Value Analysis Techniques This article reviews

  16. 26 CFR 31.3121(b)(10)-1 - Services for remuneration of less than $50 for calendar quarter in the employ of certain...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... dates inclusive) A earns a total of $30. For services performed by certain student quarter B earns $180... inclusive), A earns a total of $60. Although all of the services performed by A during the first quarter...)(10)-2, relating to services performed by certain students in the employ of a school, college, or...

  17. 30 CFR 203.41 - If I have a qualified deep well or a qualified phase 1 ultra-deep well, what royalty relief would...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... qualified deep well or qualified phase 1 ultra-deep well, earns an RSV specified in paragraph (b) of this... a qualified phase 1 ultra-deep well, earns an RSV specified in paragraph (c) of this section. (b) If your lease meets the requirements in paragraph (a)(1) of this section, it earns the RSV prescribed in...

  18. 30 CFR 203.41 - If I have a qualified deep well or a qualified phase 1 ultra-deep well, what royalty relief would...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... qualified deep well or qualified phase 1 ultra-deep well, earns an RSV specified in paragraph (b) of this... a qualified phase 1 ultra-deep well, earns an RSV specified in paragraph (c) of this section. (b) If your lease meets the requirements in paragraph (a)(1) of this section, it earns the RSV prescribed in...

  19. 30 CFR 203.41 - If I have a qualified deep well or a qualified phase 1 ultra-deep well, what royalty relief would...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... qualified deep well or qualified phase 1 ultra-deep well, earns an RSV specified in paragraph (b) of this... a qualified phase 1 ultra-deep well, earns an RSV specified in paragraph (c) of this section. (b) If your lease meets the requirements in paragraph (a)(1) of this section, it earns the RSV prescribed in...

  20. Gender Differences in Employment and Earnings in Science and Engineering in the US

    ERIC Educational Resources Information Center

    Graham, J.W.; Smith, S.A.

    2005-01-01

    College-educated women are less than half as likely as men to be employed in science and engineering (S&E); and if they are, earn about 20 percent less. Using data from the 1993 National Survey of College Graduates, we estimate jointly, determinants of S&E employment and earnings in both S&E and non-S&E jobs. Taking account of gender differences…

  1. 25 CFR 115.900 - Who receives the interest earned on trust funds in a special deposit account?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Who receives the interest earned on trust funds in a special deposit account? 115.900 Section 115.900 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Special Deposit Accounts § 115.900 Who receives the interest earned on trust...

  2. Does the Number of College Credits Earned in a Tech Prep and Postsecondary Enrollment Options Program Predict College Success?

    ERIC Educational Resources Information Center

    Meyer, Bruce A.

    2011-01-01

    The purpose of this study was to examine a Tech Prep Program located in Northwest Ohio and determine the degree to which college credits earned in high school through the Tech Prep and PSEO Programs predict college success and if there were any significant gender/race differences in credits earned and college success as well as high school…

  3. Pay and Representation of Racial/Ethnic Minorities in Higher Education Administrative Positions: The Century So Far. A CUPA-HR Research Brief

    ERIC Educational Resources Information Center

    Bichsel, Jacqueline; McChesney, Jasper

    2017-01-01

    The pay gap between minority men and White men has remained virtually unchanged since 1980, with Hispanic men currently earning 69 cents and Black men currently earning 73 cents on the dollar that White men earn. The pay gap is even greater for minority women. The College and University Professional Association for Human Resources (CUPA-HR) has…

  4. Do Financial Incentives Influence GPs' Decisions to Do After-hours Work? A Discrete Choice Labour Supply Model.

    PubMed

    Broadway, Barbara; Kalb, Guyonne; Li, Jinhu; Scott, Anthony

    2017-12-01

    This paper analyses doctors' supply of after-hours care (AHC), and how it is affected by personal and family circumstances as well as the earnings structure. We use detailed survey data from a large sample of Australian General Practitioners (GPs) to estimate a structural, discrete choice model of labour supply and AHC. This allows us to jointly model GPs' decisions on the number of daytime-weekday working hours and the probability of providing AHC. We simulate GPs' labour supply responses to an increase in hourly earnings, both in a daytime-weekday setting and for AHC. GPs increase their daytime-weekday working hours if their hourly earnings in this setting increase, but only to a very small extent. GPs are somewhat more likely to provide AHC if their hourly earnings in that setting increase, but again, the effect is very small and only evident in some subgroups. Moreover, higher earnings in weekday-daytime practice reduce the probability of providing AHC, particularly for men. Increasing GPs' earnings appears to be at best relatively ineffective in encouraging increased provision of AHC and may even prove harmful if incentives are not well targeted. Copyright © 2017 John Wiley & Sons, Ltd. Copyright © 2017 John Wiley & Sons, Ltd.

  5. Earnings and Financial Compensation from Social Security Systems Correlate Strongly with Disability for Multiple Sclerosis Patients.

    PubMed

    Kavaliunas, Andrius; Wiberg, Michael; Tinghög, Petter; Glaser, Anna; Gyllensten, Hanna; Alexanderson, Kristina; Hillert, Jan

    2015-01-01

    Multiple sclerosis (MS) patients earn lower incomes and receive higher benefits. However, there is limited knowledge of how this is correlated with their disability. To elucidate sources and levels of income among MS patients with different disability, assessed with the Expanded Disability Status Scale. A total of 7929 MS patients aged 21-64 years and living in Sweden in 2010 were identified for this cross-sectional study. Descriptive statistics, logistic and truncated linear regression models were used to estimate differences between MS patients regarding earnings, disability pension, sickness absence, disability allowance, unemployment compensation, and social assistance. The average level of earnings was ten times lower and the average level of health- related benefits was four times higher when comparing MS patients with severe and mild disability. MS patients with severe disability had on average SEK 166,931 less annual income from earnings and SEK 54,534 more income from benefits compared to those with mild disability. The combined average income for MS patients was 35% lower when comparing patients in the same groups. The adjusted risk ratio for having earnings among MS patients with severe disability compared to the patients with mild disability was 0.33 (95% CI 0.29-0.39), while the risk ratio for having benefits was 1.93 (95% CI 1.90-1.94). Disease progression affects the financial situation of MS patients considerably. Correlations between higher disability and patient income were observed, suggesting that earnings and benefits could be used as measures of MS progression and proxies of disability.

  6. The earnings game. Everyone plays, nobody wins.

    PubMed

    Collingwood, H

    2001-06-01

    Quarterly earnings numbers dominate the decisions of executives, analysts, investors, and auditors. Yet for all the attention paid to these numbers, they're not much use in predicting a company's future performance and cash flows. Even economists are unanimous in their view that these numbers say next to nothing about a company's prospects beyond the next quarter. Nonetheless, meetings analysts' expectations that earnings will rise in a smooth, steady, unbroken line has become, at many corporations, a game whose imperatives override even the imperative to deliver the highest possible return to shareholders. The fetishistic attention paid to this almost meaningless indicator might be cause for amusement, except for one thing: the earnings game does real harm. It distorts corporate decision making. It reduces securities analysis and investing to a guessing contest. It compromises the integrity of corporate audits. Ultimately, it undermines the capital markets. As market participants increasingly come to view the quarterly number as a sort of collective fiction, offered and received in a spirit of mutual cynicism, they lose faith in the numbers affected by quarterly earnings--including stock prices themselves. And no market can survive long if its participants see no connection between prices and the intrinsic value of the goods on offer. In this article, HBR senior editor Harris Collingwood takes an in-depth look at these effects, examining the intricacies of the earnings game and why companies believe they have no choice but to play it. Until more corporate executives change their practices, he explains, the earning game will never lack for players.

  7. Economic Analysis of Obtaining a PharmD Degree and Career as a Pharmacist

    PubMed Central

    Gatwood, Justin; Spivey, Christina A.

    2015-01-01

    Objective. To evaluate the economic value of pharmacy education/career and the effects of the cost of private or public pharmacy school, the length of degree program, residency training, and pharmacy career path on net career earnings. Methods. This study involved an economic analysis using Markov modeling. Estimated costs of education including student loans were considered in calculating net career earnings of 4 career paths following high school graduation: (1) immediate employment; (2) employment with bachelor’s degree in chemistry or biology; (3) employment as a pharmacist with no residency training; and (4) employment as a pharmacist after completing one or two years of residency training. Results. Models indicated that throughout their careers (up to age 67), PharmD graduates may accumulate net career earnings of $5.66 million to $6.29 million, roughly 3.15 times more than high school graduates and 1.57 to 1.73 times more than those with bachelor’s degrees in biology or chemistry. Attending a public pharmacy school after completing 3 years of prepharmacy education generally leads to higher net career earnings. Community pharmacists have the highest net career earnings, and PGY-1 residency-trained hospital pharmacists have greater net career earnings than those who immediately started their careers in a hospital setting. Conclusion. The economic models presented are based on assumptions described herein; as conditions are subject to variability, these models should not be used to predict future earnings. Nevertheless, the findings demonstrate investment in a pharmacy education yields favorable financial return. Application of results to schools of pharmacy, students, and graduates is discussed. PMID:26689560

  8. Household income and earnings losses among 6,396 persons with rheumatoid arthritis.

    PubMed

    Wolfe, Frederick; Michaud, Kaleb; Choi, Hyon K; Williams, Rhys

    2005-10-01

    Rheumatoid arthritis (RA) causes disability and reduced productivity. There are no large quantitative studies of earnings and productivity losses in patients with clinical RA, and no studies of household income losses. We describe methods for obtaining earnings and household income losses that are applicable to working as well as nonworking RA patients, and we perform such studies using these methods. We estimated cross-sectional expected annual earnings and household income losses in 6,649 persons with RA from Current Populations Survey (CPS) and O*NET (Occupational Information Network) data, and we estimated expected household income and earnings losses based on demographic characteristics after adjustment to Medical Outcomes Study Short-Form 36 (SF-36) population norms (internal method). Workplace productivity was measured by the Work Limitations Questionnaire (WLQ). 27.9% of patients aged < or = 65 years considered themselves disabled after 14.6 years of RA, and 8.8% received disability benefits. Annual earnings losses ranged between USD 2,319 and USD 3,407 by the CPS and internal method (preferred), with losses of 9.3% and 10.9%. A 0.25 difference in Health Assessment Questionnaire (HAQ) score was associated with a $1,095 difference in annual earnings. Productivity losses were 6% based on work limitations identified by the WLQ. Household income loss (percentage loss) including transfer payments was USD 6,287 (11.8%) for all patients, USD 4,247 (6.9%) for employed patients, and USD 7,374 (14.8%) for nonworking patients. Among nonworking nondisabled patients aged < or = 65 years, income loss was 14.1%. As measured by annual household income loss, the overall impact of RA is USD 6,287 (11.8%). Earnings and household income are dependent on functional status, education, age, ethnicity, and marital status. Income loss is predicted by the HAQ, HAQ-II, Modified HAQ, and SF-36.

  9. The Early Impact of Postsecondary Career and Technical Education: Do Workers Earn More in Occupations Related to Their College Major? A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Gelblum, Madeleine

    2014-01-01

    This study explores the relationship between college major, occupation, and early-career annual earnings for the years 2008 to 2010 using data from the National Longitudinal Survey of Youth of 1997 (NLSY97). I provide estimates of the effect of college major on earnings for those with bachelor's degrees, associate degrees, and some college but no…

  10. 30 CFR 203.31 - If I have a qualified phase 2 or qualified phase 3 ultra-deep well, what royalty relief would...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... § 203.36, your qualified well earns your lease an RSV shown in the following table in billions of cubic... 2 or qualified phase 3 ultra-deep wellthat is: Then your lease earns an RSV on this volume of gas... the price conditions in § 203.36, your qualified well earns your lease an RSV shown in the following...

  11. 30 CFR 203.43 - To which production do I apply the RSV earned from qualified deep wells or qualified phase 1...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 2 2014-07-01 2014-07-01 false To which production do I apply the RSV earned... production do I apply the RSV earned from qualified deep wells or qualified phase 1 ultra-deep wells on my lease? (a) You must apply the RSV prescribed in § 203.41(b) and (c) to gas volumes produced from...

  12. 30 CFR 203.43 - To which production do I apply the RSV earned from qualified deep wells or qualified phase 1...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 2 2013-07-01 2013-07-01 false To which production do I apply the RSV earned... production do I apply the RSV earned from qualified deep wells or qualified phase 1 ultra-deep wells on my lease? (a) You must apply the RSV prescribed in § 203.41(b) and (c) to gas volumes produced from...

  13. 30 CFR 203.43 - To which production do I apply the RSV earned from qualified deep wells or qualified phase 1...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 2 2012-07-01 2012-07-01 false To which production do I apply the RSV earned... production do I apply the RSV earned from qualified deep wells or qualified phase 1 ultra-deep wells on my lease? (a) You must apply the RSV prescribed in § 203.41(b) and (c) to gas volumes produced from...

  14. 30 CFR 203.31 - If I have a qualified phase 2 or qualified phase 3 ultra-deep well, what royalty relief would...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... § 203.36, your qualified well earns your lease an RSV shown in the following table in billions of cubic... 2 or qualified phase 3 ultra-deep wellthat is: Then your lease earns an RSV on this volume of gas... the price conditions in § 203.36, your qualified well earns your lease an RSV shown in the following...

  15. 30 CFR 203.31 - If I have a qualified phase 2 or qualified phase 3 ultra-deep well, what royalty relief would...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... § 203.36, your qualified well earns your lease an RSV shown in the following table in billions of cubic... 2 or qualified phase 3 ultra-deep wellthat is: Then your lease earns an RSV on this volume of gas... the price conditions in § 203.36, your qualified well earns your lease an RSV shown in the following...

  16. 26 CFR 1.1297-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... dividend election may be made by a shareholder whose pro rata share of the post-1986 earnings and profits... section 1297(e) PFIC shall include in income as a dividend its pro rata share of the post-1986 earnings... corporation thereafter qualifies as a PFIC under section 1297(a). (3) Post-1986 earnings and profits defined...

  17. 26 CFR 1.1297-3 - Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... dividend election may be made by a shareholder whose pro rata share of the post-1986 earnings and profits... section 1297(e) PFIC shall include in income as a dividend its pro rata share of the post-1986 earnings... corporation thereafter qualifies as a PFIC under section 1297(a). (3) Post-1986 earnings and profits defined...

  18. Southeast Asia Report

    DTIC Science & Technology

    1985-08-14

    trade deficit. For this year, in addition to importing from the Philippines such tradi- tional commodities as coconut oil , copper ore, timber and...overseas family remittances and one-third from aid. In 1983, total export earnings were 27.5 million tala, with coconut oil making up 41.07 per cent...of this figure. In 1984, total export earnings were 27.5 million tala, with coconut oil making up 41.07 per cent of this figure. In 1984, earnings

  19. 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

  20. Does the Market Value Racial and Ethnic Concordance in Physician–Patient Relationships?

    PubMed Central

    Brown, Timothy T; Scheffler, Richard M; Tom, Sarah E; Schulman, Kevin A

    2007-01-01

    Objective To determine if the market-determined earnings per hour of physicians is sensitive to the degree of area-level racial/ethnic concordance (ALREC) in the local physician labor market. Data Sources 1998–1999 and 2000–2001 Community Tracking Study Physician Surveys and Household Surveys, 2000 U.S. Census, and the Area Resource File. Study Design Population-averaged regression models with area-level fixed effects were used to estimate the determinants of log earnings per hour for physicians in a two-period panel (N = 12,886). ALREC for a given racial/ethnic group is measured as the percentage of physicians who are of a given race/ethnicity less the percentage of the population who are of the corresponding race/ethnicity. Relevant control variables were included. Principal Findings Average earnings per hour for Hispanic and Asian physicians varies with the degree of ALREC that corresponds to a physician's race/ethnicity. Both Hispanic and Asian physicians earn more per hour in areas where corresponding ALREC is negative, other things equal. ALREC varies from negative to positive for all groups. ALREC for Hispanics is negative, on average, due to the small percentage of the physician workforce that is Hispanic. This results in an average 5.6 percent earnings-per-hour premium for Hispanic physicians. However, ALREC for Asians is positive, on average, due to the large percentage of the physician workforce that is Asian. This results in an average 4.0 percent earnings-per-hour discount for Asian physicians. No similar statistically significant results were found for black physicians. Conclusions The market-determined earnings per hour of Hispanic and Asian physicians are sensitive to the degree of ALREC in the local labor market. Larger sample sizes may be needed to find statistically significant results for black physicians. PMID:17362214

  1. The Early Impact of Postsecondary Career and Technical Education: Do Workers Earn More In Occupations Related to Their College Major?: Appendices A and B. A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Gelblum, Madeleine

    2014-01-01

    This study explores the relationship between college major, occupation, and early-career annual earnings for the years 2008 to 2010 using data from the National Longitudinal Survey of Youth of 1997 (NLSY97). I provide estimates of the effect of college major on earnings for those with bachelor's degrees, associate degrees, and some college but no…

  2. 30 CFR 203.33 - To which production do I apply the RSV earned by qualified phase 2 and phase 3 ultra-deep wells...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 2 2014-07-01 2014-07-01 false To which production do I apply the RSV earned... production do I apply the RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my lease or in my unit? (a) You must apply the RSV allowed in § 203.31(a) and (b) to gas volumes produced from qualified...

  3. 30 CFR 203.33 - To which production do I apply the RSV earned by qualified phase 2 and phase 3 ultra-deep wells...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 2 2013-07-01 2013-07-01 false To which production do I apply the RSV earned... production do I apply the RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my lease or in my unit? (a) You must apply the RSV allowed in § 203.31(a) and (b) to gas volumes produced from qualified...

  4. 30 CFR 203.33 - To which production do I apply the RSV earned by qualified phase 2 and phase 3 ultra-deep wells...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 2 2012-07-01 2012-07-01 false To which production do I apply the RSV earned... production do I apply the RSV earned by qualified phase 2 and phase 3 ultra-deep wells on my lease or in my unit? (a) You must apply the RSV allowed in § 203.31(a) and (b) to gas volumes produced from qualified...

  5. Cost/Schedule Control Systems Criteria: A Reference Guide to C/SCSC information

    DTIC Science & Technology

    1992-09-01

    Smith, Larry A. "Mainframe ARTEMIS: More than a Project Management Tool -- Earned Value Analysis ( PEVA )," Project Management Journal, 19:23-28 (April 1988...A. "Mainframe ARTEMIS: More than a Project Management Tool - Earned Value Analysis ( PEVA )," Project Management Journal, 19:23-28 (April 1988). 14...than a Project Management Tool -- Earned Value Analysis ( PEVA )," Project Management Journal, 19:23-28 (April 1988). 17. Trufant, Thomas M. and Robert

  6. Economic Concentration and the Federal Tax Code,

    DTIC Science & Technology

    1984-09-01

    Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

  7. HMO penetration and physicians' earnings.

    PubMed

    Hadley, J; Mitchell, J M

    1999-11-01

    The goal of this study is to estimate whether cross-sectional variations in enrollment in health maintenance organizations (HMOs) affected physicians' earnings and hourly income in 1990. Using data from a nationally representative sample of 4,577 younger physicians (<45 years) conducted in 1991, we estimated a partial reduced-form model of physicians annual income and per hour income. We tested whether HMO penetration is endogenous and used the instrumental variables approach to obtain unbiased estimates. HMO penetration had a negative and statistically significant impact on physicians earnings in 1990. A doubling of the average level of HMO penetration in the market is estimated to reduce annual earnings by 7% to 10.7%, and hourly earnings by approximately 6% to 9%. It appears that HMOs were successful in reducing physicians' annual and per hour earnings in 1990, presumably through a combination of fewer visits and lower payment rates for people covered by HMOs. Although these results cannot be generalized to all physicians, the experience of a younger cohort of physicians may still be a good indicator of the future effects of HMOs because younger physicians may be more susceptible to market forces than older and more established physicians. Moreover, these results may be somewhat conservative because they reflect market behavior in 1990, several years before the rapid growth and more aggressive market behavior of HMOs in recent years.

  8. Pension-Spiking, Free-Riding, and the Effects of Pension Reform on Teachers’ Earnings*

    PubMed Central

    Fitzpatrick, Maria D.

    2017-01-01

    In many states, local school districts are responsible for setting the earnings that determines the size of pensions, but are not required to make contributions to cover the resulting state pension fund liabilities. In this paper, I document evidence that this intergovernmental incentive inherent in public sector defined benefit pension systems distorts the amount and timing of income for public school teachers. I use the introduction of a policy that required experience-rating on earnings increases above a certain limit in a differences-in-differences framework to identify whether districts are willing to pay the full costs of their earnings promises. Because of the design of the policy, overall earnings of teachers near retirement did not change. Instead, districts that previously provided one-time pay increases shifted to smaller increments spread out over several years. In addition, some districts that did not practice pension-spiking prior to the reform appear to begin providing payments up to the new, lower limit, perhaps due to increased salience of the fiscal incentive. Therefore, the policy was ineffective at decreasing pension costs. PMID:28983134

  9. Utility functions and resource management in an oversubscribed heterogeneous computing environment

    DOE PAGES

    Khemka, Bhavesh; Friese, Ryan; Briceno, Luis Diego; ...

    2014-09-26

    We model an oversubscribed heterogeneous computing system where tasks arrive dynamically and a scheduler maps the tasks to machines for execution. The environment and workloads are based on those being investigated by the Extreme Scale Systems Center at Oak Ridge National Laboratory. Utility functions that are designed based on specifications from the system owner and users are used to create a metric for the performance of resource allocation heuristics. Each task has a time-varying utility (importance) that the enterprise will earn based on when the task successfully completes execution. We design multiple heuristics, which include a technique to drop lowmore » utility-earning tasks, to maximize the total utility that can be earned by completing tasks. The heuristics are evaluated using simulation experiments with two levels of oversubscription. The results show the benefit of having fast heuristics that account for the importance of a task and the heterogeneity of the environment when making allocation decisions in an oversubscribed environment. Furthermore, the ability to drop low utility-earning tasks allow the heuristics to tolerate the high oversubscription as well as earn significant utility.« less

  10. Pension-Spiking, Free-Riding, and the Effects of Pension Reform on Teachers' Earnings.

    PubMed

    Fitzpatrick, Maria D

    2017-04-01

    In many states, local school districts are responsible for setting the earnings that determines the size of pensions, but are not required to make contributions to cover the resulting state pension fund liabilities. In this paper, I document evidence that this intergovernmental incentive inherent in public sector defined benefit pension systems distorts the amount and timing of income for public school teachers. I use the introduction of a policy that required experience-rating on earnings increases above a certain limit in a differences-in-differences framework to identify whether districts are willing to pay the full costs of their earnings promises. Because of the design of the policy, overall earnings of teachers near retirement did not change. Instead, districts that previously provided one-time pay increases shifted to smaller increments spread out over several years. In addition, some districts that did not practice pension-spiking prior to the reform appear to begin providing payments up to the new, lower limit, perhaps due to increased salience of the fiscal incentive. Therefore, the policy was ineffective at decreasing pension costs.

  11. Human dynamics of spending: Longitudinal study of a coalition loyalty program

    NASA Astrophysics Data System (ADS)

    Yi, Il Gu; Jeong, Hyang Min; Choi, Woosuk; Jang, Seungkwon; Lee, Heejin; Kim, Beom Jun

    2014-09-01

    Large-scale data of a coalition loyalty program is analyzed in terms of the temporal dynamics of customers' behaviors. We report that the two main activities of a loyalty program, earning and redemption of points, exhibit very different behaviors. It is also found that as customers become older from their early 20's, both male and female customers increase their earning and redemption activities until they arrive at the turning points, beyond which both activities decrease. The positions of turning points as well as the maximum earned and redeemed points are found to differ for males and females. On top of these temporal behaviors, we identify that there exists a learning effect and customers learn how to earn and redeem points as their experiences accumulate in time.

  12. Moral consequences of becoming unemployed

    PubMed Central

    Barr, Abigail; Miller, Luis; Ubeda, Paloma

    2016-01-01

    We test the conjecture that becoming unemployed erodes the extent to which a person acknowledges earned entitlement. We use behavioral experiments to generate incentive-compatible measures of individuals’ tendencies to acknowledge earned entitlement and incorporate these experiments in a two-stage study. In the first stage, participants’ acknowledgment of earned entitlement was measured by engaging them in the behavioral experiments, and their individual employment status and other relevant socioeconomic characteristics were recorded. In the second stage, a year later, the process was repeated using the same instruments. The combination of the experimentally generated data and the longitudinal design allows us to investigate our conjecture using a difference-in-difference approach, while ruling out the pure self-interest confound. We report evidence consistent with a large, negative effect of becoming unemployed on the acknowledgment of earned entitlement. PMID:27071100

  13. 20 CFR 234.50 - General.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... payment if they had concurrent railroad and social security earnings within the period 1951 through 1974. The combined earnings from the railroad retirement and social security systems in any of those years...

  14. The performance of immigrants in the Norwegian labor market.

    PubMed

    Hayfron, J E

    1998-01-01

    "This paper tests the assimilation hypothesis with Norwegian data. Using both cross-section and cohort analyses, the results show that the 1970-1979 immigrant cohort experienced an earnings growth of about 11% between 1980 and 1990, when their earnings profile was compared to that of natives. This is lower than the 19% assimilation rate predicted by the cross-section method. On the contrary, the results reveal a rapid earnings divergence across cohorts, and between the 1960-1969 cohort and natives." excerpt

  15. Thoughts on Earned Value Assessments

    NASA Technical Reports Server (NTRS)

    Pido, Kelle

    2009-01-01

    This slide presentation reviews the concepts of Earned Value reporting and Earned Value Metrics (EVM) and the implementation for the Constellation Program. EVM is used to manage both the contract and civil service workforce, and used as a measure of contractor costs and performance. The Program EVM is not as useful for Level of Effort tasking, for either contractor, or civil service employees. Some issues and concerns in reference to EVM and the process for the use of EVM for Mission assurance are reviewed,

  16. OPEC Revenues Fact Sheet

    EIA Publications

    2016-01-01

    For 2015, the U.S. Energy Information Administration (EIA) estimates that members of the Organization of the Petroleum Exporting Countries (OPEC) earned about $404 billion in net oil export revenues (unadjusted for inflation). This represents a 46% decline from the $753 billion earned in 2014, mainly as a result of a precipitous fall in average annual crude oil prices during the year, and to a lesser extent to decreases in the level of OPEC net oil exports. The 2015 revenue total was the lowest earnings for OPEC since 2004.

  17. Final Report for Office of Naval Research Contract N00014-76-C-0782. Volume I,

    DTIC Science & Technology

    1979-07-01

    American life . As the baby boom generation entered the labor market, however, they found the con- ditions very different than those that they had...present discounted value (PDV) of the enlistee’s expected earning with those of civilian earnings for his life - cycle. Suppose that n represents an...individual’s expected life -time working period. Then the PDV of the expected earnings for the potential enlistee and for the non-enlistee can be expressed

  18. Economic Indicators Selected Countries.

    DTIC Science & Technology

    1987-12-01

    Earnings of all 1982 1986 7.4 Male Employees (a) Aug 1986 Aug 1987 4.8 Hourly Wace Rates 3 1979 1987 lt.2 Garden Island 1983 1987 6.7 Dockyards Dec...Canaca Hourly Earnings 24 1978 1986 7.2 in Manufacturing 1982 1986 3.9 Jun 1986 jun 1987 2.3 (a) As from September 1981, the method of compiling...average weekly earnings estimates has changed. Long term escalation rates are based on the old series. (u) As from January 1985, the method of compiling

  19. Racial Earnings Differentials and Performance Pay

    ERIC Educational Resources Information Center

    Heywood, John S.; O'Halloran, Patrick L.

    2005-01-01

    A comparative analysis between output-based payment and time rates payment is presented. It is observed that racial or gender earnings discrimination is more likely in time rates payment and supervisory evaluations.

  20. The male-female earnings gap for nurses in Germany: A pooled cross-sectional study of the years 2006 and 2012.

    PubMed

    Muench, Ulrike; Dietrich, Hans

    2017-07-14

    Nursing is one of the largest occupations for women in every country. Evidence suggests a substantial male-female pay gap for registered nurses in the U.S., possibly contributing to disparities between genders more broadly. Differences in motivation and skills between men and women have long been considered important factors in the gender earnings gap, but these factors are difficult to measure. Because of country specific educational pathways and limited upward job mobility in Germany, nurses tend to be more homogenous in their motivation to work and their work skills compared to the U.S. To study male-female earnings in the nursing labor market in Germany. This is a pooled cross-sectional study of survey data collected for the years 2006 and 2012. We used a representative survey of nurses (n=828) who are active labor force participants. In a multivariate ordinary least squares regression, the analysis estimated the log of monthly earnings for male and female nurses. The full model accounted for demographic, human capital, and geographic characteristics, in addition to employment characteristics, such as hours worked, additional education obtained, years of nursing experience, years of labor market experience, career inactivity, years with the employer, and responsibilities at work, among other factors. We conducted follow-up analyses to test alternative explanations for the pay gap, examining earnings for nurses who no longer worked in nursing and testing potential differences in motivation with the likelihood of working nightshifts and length of time with current employer. Unadjusted monthly earnings for full-time male nurses were 30% higher, or 700 Euros more, than monthly earnings for full-time female nurses. In the fully adjusted analysis, male nurses out-earned female nurses by approximately 9.3%, or 260 Euros per month. Follow-up analyses suggested that better outside options exist for male than female nurses in the German labor market, while we found no support for gender differences in motivation. Copyright © 2017 Elsevier Ltd. All rights reserved.

  1. 12 CFR 745.200 - General.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the failure to post dividends earned or accrued was due to the fraud, embezzlement or accounting..., dividends earned in the ordinary course of business and posted to share accounts for any prior accounting or...

  2. Marshall Space Flight Center In-House Earned Value System (EVS)

    NASA Technical Reports Server (NTRS)

    Smith, Donnie

    2004-01-01

    The Earned Value System (EVS) is a project management budgeting and scheduling process for in-house project and institutional applications. This viewgraph presentation includes images of the system's computer interface.

  3. 28 CFR 544.73 - Program participation.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...) shall be deemed to be making satisfactory progress toward earning a GED credential or high school... program until the inmate earns a GED credential or high school diploma. At these meetings, the inmate may...

  4. 28 CFR 544.73 - Program participation.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...) shall be deemed to be making satisfactory progress toward earning a GED credential or high school... program until the inmate earns a GED credential or high school diploma. At these meetings, the inmate may...

  5. 28 CFR 544.73 - Program participation.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...) shall be deemed to be making satisfactory progress toward earning a GED credential or high school... program until the inmate earns a GED credential or high school diploma. At these meetings, the inmate may...

  6. 28 CFR 544.73 - Program participation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) shall be deemed to be making satisfactory progress toward earning a GED credential or high school... program until the inmate earns a GED credential or high school diploma. At these meetings, the inmate may...

  7. 18 CFR 367.4380 - Account 438, Dividends declared-common stock.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... GAS ACT Retained Earnings Accounts § 367.4380 Account 438, Dividends declared—common stock. (a) This account must include amounts declared payable out of retained earnings as dividends on actually...

  8. The Distributional Impact of Social Security Policy Options.

    PubMed

    Couch, Kenneth A; Reznik, Gayle L; Tamborini, Christopher R; Iams, Howard M

    2017-01-01

    Using microsimulation, we estimate the effects of three policy proposals that would alter Social Security's eligibility rules or benefit structure to reflect changes in women's labor force activity, marital patterns, and differential mortality among the aged. First, we estimate a set of options related to the duration of marriage required to receive divorced spouse and survivor benefits. Second, we estimate the effects of an earnings sharing proposal with survivor benefits, in which benefits are based entirely on earned benefits with spouses sharing their earnings during years of marriage. Third, we estimate the effects of adjusting benefits to reflect the increasing differential life expectancy by lifetime earnings. The results advance our understanding of the distributional effects of these alternative policy options on projected benefits and retirement income, including poverty and supplemental poverty status, of divorced and widowed women aged 60 or older in 2030.

  9. Earning, Spending, and Drug Use in a Therapeutic Workplace

    PubMed Central

    Subramaniam, Shrinidhi; DeFulio, Anthony; Jarvis, Brantley P.; Holtyn, August F.; Silverman, Kenneth

    2017-01-01

    Drug addiction is a chronic, relapsing health problem that is associated with the degree to which individuals choose small, immediate monetary outcomes over larger, delayed outcomes. This study was a secondary analysis exploring the relation between financial choices and drug use in opioid-dependent adults in a therapeutic workplace intervention. Sixty-seven participants were randomly assigned to a condition in which access to paid job training was contingent upon naltrexone adherence (N = 35) or independent of naltrexone adherence (N = 32). Participants could earn approximately $10 per hour for 4 hours every weekday and could exchange earnings for gift cards or bill payments each weekday. Urine was collected and tested for opiates and cocaine thrice weekly. Participants’ earning, spending, and drug use were not related to measures of delay discounting obtained prior to the intervention. When financial choices were categorized based on drug use during the intervention, however, those with less frequent drug use or frequent use of one drug spent a smaller proportion of their daily earnings and maintained a higher daily balance than those who frequently tested positive for both drugs (i.e., opiates and cocaine). Several patterns described the relation between cumulative earning and spending including no saving, periods of saving, and sustained saving. One destructive effect of drug use may be that it creates a perpetual zero-balance situation in the lives of users, which in turn prevents them from gaining materials that could help to break the cycle of addiction. PMID:29104320

  10. Earning, Spending, and Drug Use in a Therapeutic Workplace.

    PubMed

    Subramaniam, Shrinidhi; DeFulio, Anthony; Jarvis, Brantley P; Holtyn, August F; Silverman, Kenneth

    2017-06-01

    Drug addiction is a chronic, relapsing health problem that is associated with the degree to which individuals choose small, immediate monetary outcomes over larger, delayed outcomes. This study was a secondary analysis exploring the relation between financial choices and drug use in opioid-dependent adults in a therapeutic workplace intervention. Sixty-seven participants were randomly assigned to a condition in which access to paid job training was contingent upon naltrexone adherence (N = 35) or independent of naltrexone adherence (N = 32). Participants could earn approximately $10 per hour for 4 hours every weekday and could exchange earnings for gift cards or bill payments each weekday. Urine was collected and tested for opiates and cocaine thrice weekly. Participants' earning, spending, and drug use were not related to measures of delay discounting obtained prior to the intervention. When financial choices were categorized based on drug use during the intervention, however, those with less frequent drug use or frequent use of one drug spent a smaller proportion of their daily earnings and maintained a higher daily balance than those who frequently tested positive for both drugs (i.e., opiates and cocaine). Several patterns described the relation between cumulative earning and spending including no saving, periods of saving, and sustained saving. One destructive effect of drug use may be that it creates a perpetual zero-balance situation in the lives of users, which in turn prevents them from gaining materials that could help to break the cycle of addiction.

  11. Gender differences in nurse practitioner salaries.

    PubMed

    Greene, Jessica; El-Banna, Majeda M; Briggs, Linda A; Park, Jeongyoung

    2017-11-01

    While male nurses have been shown to earn considerably more than female nurses, there is less evidence on gender disparities in salary among nurse practitioners (NPs). This study examines whether the gender gap in NP salaries persists after controlling for differences in work setting and demographic factors. We analyzed the relationship between gender and salary (2011 pretax earnings) among 6591 NPs working as NPs at least 35 h per week, using the 2012 National Sample Survey of Nurse Practitioners. We first conducted bivariate regression analyses examining the relationship between gender and earnings, and then developed a multivariate model that controlled for individual differences in demographic and work characteristics. Male NPs earned $12,859 more than female NPs, after adjusting for individual differences in demographics and work characteristics. The gender gap was $7405 for recent NP graduates, and grew over time. Male NPs earned significantly more than female NPs across all clinical specialty areas. The gender disparities in NP salaries documented here regardless of professional seniority or clinical area should spark healthcare organizations to conduct pay equity assessments of their employees' salaries to identify and ameliorate pay inequality. ©2017 American Association of Nurse Practitioners.

  12. A matter of priorities? Exploring the persistent gender pay gap in hospital medicine.

    PubMed

    Weaver, A Charlotta; Wetterneck, Tosha B; Whelan, Chad T; Hinami, Keiki

    2015-08-01

    Gender earnings disparities among physicians exist even after considering differences in specialty, part-time status, and practice type. Little is known about the role of job satisfaction priorities on earnings differences. To examine gender differences in work characteristics and job satisfaction priorities, and their relationship with gender earnings disparities among hospitalists. Observational cross-sectional survey study. US hospitalists in 2010. Self-reported income, work characteristics, and priorities among job satisfaction domains. On average, women compared to men hospitalists were younger, less likely to be leaders, worked fewer full-time equivalents, worked more nights, reported fewer daily billable encounters, more were pediatricians, worked in university settings, worked in the Western United States, and were divorced. More hospitalists of both genders prioritized optimal workload among the satisfaction domains. However, substantial pay ranked second in prevalence by men and fourth by women. Women hospitalists earned $14,581 less than their male peers in an analysis adjusting for these differences. The gender earnings gap persists among hospitalists. A portion of the disparity is explained by the fewer women hospitalists compared to men who prioritize pay. © 2015 Society of Hospital Medicine.

  13. Immigration and earnings inequality in America's new small-town destinations.

    PubMed

    Hyde, Allen; Pais, Jeremy; Wallace, Michael

    2015-01-01

    Research on the relationship between immigrant population concentration and earnings inequality is divided between two perspectives. Supply-side arguments maintain that areas attracting large numbers of immigrants experience minimal wage growth at the bottom of the earnings distribution, which increases local levels of earnings inequality. Demand-side arguments contend that industrial restructuring reduces the pay of manual labor regardless of, and even prior to, the arrival of foreign-born workers. Adjudicating between these two perspectives is hindered by issues of potential endogeneity, which confound attempts to independently assess the effects of immigration on inequality or vice versa using OLS regression. We consider a third perspective called the reciprocal effects hypothesis which contends that immigrant concentration and earnings inequality emerge together through a mutually reinforcing feedback process. We explore this question in America's "new small-town destinations" using data from U.S. micropolitan statistical areas. We use three-stage least squares estimation to address the endogeneity problem and to test these three hypotheses. While we find support for both the supply- and demand-side perspectives, the results are best explained by the reciprocal effects hypothesis. Copyright © 2014 Elsevier Inc. All rights reserved.

  14. How do marital status, work effort, and wage rates interact?

    PubMed

    Ahituv, Avner; Lerman, Robert I

    2007-08-01

    How marital status interacts with men's earnings is an important analytic and policy issue, especially in the context of debates in the United States over programs that encourage healthy marriage. This paper generates new findings about the earnings-marriage relationship by estimating the linkages among flows into and out of marriage, work effort, and wage rates. The estimates are based on National Longitudinal Survey of Youth panel data, covering 23 years of marital and labor market outcomes, and control for unobserved heterogeneity. We estimate marriage effects on hours worked (our proxy for work effort) and on wage rates for all men and for black and low-skilled men separately. The estimates reveal that entering marriage raises hours worked quickly and substantially but that marriage's effect on wage rates takes place more slowly while men continue in marriage. Together; the stimulus to hours worked and wage rates generates an 18%-19% increase in earnings, with about one-third to one-half of the marriage earnings premium attributable to higher work effort. At the same time, higher wage rates and hours worked encourage men to marry and to stay married. Thus, being married and having high earnings reinforce each other over time.

  15. Stuttering and Labor Market Outcomes in the United States.

    PubMed

    Gerlach, Hope; Totty, Evan; Subramanian, Anu; Zebrowski, Patricia

    2018-06-22

    The purpose of this study was to quantify relationships between stuttering and labor market outcomes, determine if outcomes differ by gender, and explain the earnings difference between people who stutter and people who do not stutter. Survey and interview data were obtained from the National Longitudinal Study of Adolescent to Adult Health. Of the 13,564 respondents who completed 4 waves of surveys over 14 years and answered questions about stuttering, 261 people indicated that they stutter. Regression analysis, propensity score matching, and Blinder-Oaxaca decomposition were used. After controlling for numerous variables related to demographics and comorbidity, the deficit in earnings associated with stuttering exceeded $7,000. Differences in observable characteristics between people who stutter and people who do not stutter (e.g., education, occupation, self-perception, hours worked) accounted for most of the earnings gap for males but relatively little for females. Females who stutter were also 23% more likely to be underemployed than females who do not stutter. Stuttering was associated with reduced earnings and other gender-specific disadvantages in the labor market. Preliminary evidence indicates that discrimination may have contributed to the earnings gap associated with stuttering, particularly for females.

  16. The Persistence of Gender Earnings Inequality in Taiwan, 1978-1992.

    ERIC Educational Resources Information Center

    Zveglich, Joseph E., Jr.; And Others

    1997-01-01

    Despite rapid structural change in Taiwan, the gender earnings ratio between 1978-82 remained at 65%. Women's relative gains in education and experience were apparently offset by an increase in wage discrimination. (SK)

  17. A Formulation of the Earnings Function using the Concept of Occupational Investment.

    ERIC Educational Resources Information Center

    Shaw, Kathryn L.

    1984-01-01

    In this study, occupational investment--the accumulation of skills acquired to work within an occupation--is demonstrated to be a more significant determinant of earnings growth than length of experience. (SK)

  18. Seeing How Money Grows.

    ERIC Educational Resources Information Center

    Metz, James

    2001-01-01

    Describes an activity designed to help students connect the ideas of linear growth and exponential growth through graphs of the future value of accounts that earn simple interest and accounts that earn compound interest. Includes worksheets and solutions. (KHR)

  19. A primer on EVA for health care providers.

    PubMed

    Grant, James L

    2007-01-01

    Unlike accounting earnings, economic profit (EVA) is a measure of a company's true earnings because it fully "accounts" for the costs of all forms of financing, including debt and equity. In the EVA view, a company is not truly profitable unless it earns a return on capital that bests the opportunity cost of capital. That being said, the question addressed here is how to measure the economic profit of providers in the health care sector, which is largely comprised of not-for-profit organizations such as clinics, laboratories, and hospitals.

  20. 25 CFR 20.308 - What does earned income include?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SOCIAL SERVICES PROGRAMS Direct Assistance Determining Need and Income § 20.308 What does earned income... and entertainment expenses, personal transportation, capital equipment purchases, or principal payments on loans for capital assets or durable goods. ...

  1. 25 CFR 20.308 - What does earned income include?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SOCIAL SERVICES PROGRAMS Direct Assistance Determining Need and Income § 20.308 What does earned income... and entertainment expenses, personal transportation, capital equipment purchases, or principal payments on loans for capital assets or durable goods. ...

  2. The effects of skin tone, height, and gender on earnings

    PubMed Central

    2018-01-01

    Using a theoretical approach grounded in implicit bias and stereotyping theories, this study examines the relationship between observable physical characteristics (skin tone, height, and gender) and earnings, as measured by income. Combining separate streams of research on the influence of these three characteristics, we draw from a sample of 31,356 individual-year observations across 4,340 individuals from the National Longitudinal Study of Youth (NLSY) 1997. We find that skin tone, height, and gender interact such that taller males with darker skin tone attain lower earnings; those educated beyond high school, endowed with higher cognitive ability, and at the higher income level (>75th percentile) had even lower levels of earnings relative to individuals with lighter skin tone. The findings have implications for implicit bias theories, stereotyping, and the human capital literature within the fields of management, applied psychology, and economics. PMID:29293634

  3. Lifetime earnings for physicians across specialties.

    PubMed

    Leigh, J Paul; Tancredi, Daniel; Jerant, Anthony; Romano, Patrick S; Kravitz, Richard L

    2012-12-01

    Earlier studies estimated annual income differences across specialties, but lifetime income may be more relevant given physicians' long-term commitments to specialties. Annual income and work hours data were collected from 6381 physicians in the nationally representative 2004-2005 Community Tracking Study. Data regarding years of residency were collected from AMA FREIDA. Present value models were constructed assuming 3% discount rates. Estimates were adjusted for demographic and market covariates. Sensitivity analyses included 4 alternative models involving work hours, retirement, exogenous variables, and 1% discount rate. Estimates were generated for 4 broad specialty categories (Primary Care, Surgery, Internal Medicine and Pediatric Subspecialties, and Other), and for 41 specific specialties. The estimates of lifetime earnings for the broad categories of Surgery, Internal Medicine and Pediatric Subspecialties, and Other specialties were $1,587,722, $1,099,655, and $761,402 more than for Primary Care. For the 41 specific specialties, the top 3 (with family medicine as reference) were neurological surgery ($2,880,601), medical oncology ($2,772,665), and radiation oncology ($2,659,657). The estimates from models with varying rates of retirement and including only exogenous variables were similar to those in the preferred model. The 1% discount model generated estimates that were roughly 150% larger than the 3% model. There was considerable variation in the lifetime earnings across physician specialties. After accounting for varying residency years and discounting future earnings, primary care specialties earned roughly $1-3 million less than other specialties. Earnings' differences across specialties may undermine health reform efforts to control costs and ensure adequate numbers of primary care physicians.

  4. Reducing Poverty, Not Inequality.

    ERIC Educational Resources Information Center

    Feldstein, Martin

    1999-01-01

    Public policy should not focus on reducing inequality, but rather on reducing poverty. Explores three possible sources of poverty: unemployment, a lack of earnings ability, and individual choice. Discusses the role of education in relation to the lack of ability to earn. (SLD)

  5. 34 CFR 682.422 - Guaranty agency repayment of funds transferred from the Federal Fund.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... income earned on the transferred amount, the Secretary uses the average investment income earned on the... to repaying the amount of interest, the guaranty agency must also pay to the Secretary any income...

  6. 26 CFR 1.996-3 - Divisions of earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-3 Divisions of earnings... dividend of $35, i.e., one-half of R's taxable income of $70. The tax consequences of these facts to X and...

  7. 48 CFR 252.234-7001 - Notice of Earned Value Management System.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... documentation that the Cognizant Federal Agency (CFA) has determined that the proposed Earned Value Management... compliance with ANSI/EIA-748. (2) If the offeror proposes to use an EVMS that has been determined by the CFA...

  8. Procedures to Help Program Offices with Earned Value Management

    EPA Pesticide Factsheets

    EPA’s Earned Value Management (EVM) Procedures describe the Agency methods for collecting and reporting performance information on major IT investments. The EVM Procedures explain how EPA Program Offices are to receive, organize, analyze, and report cost.

  9. 13 CFR 120.354 - Creditworthiness.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 120.354 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Special Purpose Loans Qualified Employee Trusts (esop) § 120.354 Creditworthiness. In determining repayment ability, SBA... earnings history and projected future earnings of the employer small business. SBA may consider the...

  10. 13 CFR 120.354 - Creditworthiness.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 120.354 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Special Purpose Loans Qualified Employee Trusts (esop) § 120.354 Creditworthiness. In determining repayment ability, SBA... earnings history and projected future earnings of the employer small business. SBA may consider the...

  11. 13 CFR 120.354 - Creditworthiness.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 120.354 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Special Purpose Loans Qualified Employee Trusts (esop) § 120.354 Creditworthiness. In determining repayment ability, SBA... earnings history and projected future earnings of the employer small business. SBA may consider the...

  12. 13 CFR 120.354 - Creditworthiness.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 120.354 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Special Purpose Loans Qualified Employee Trusts (esop) § 120.354 Creditworthiness. In determining repayment ability, SBA... earnings history and projected future earnings of the employer small business. SBA may consider the...

  13. 48 CFR 334.201 - Policy.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 334.201 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES SPECIAL CATEGORIES OF CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 334.201 Policy. (a) For acquisitions for... Earned Value Management System (EVMS) is required as follows: (1) For individual cost-reimbursement or...

  14. 48 CFR 334.201 - Policy.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 334.201 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES SPECIAL CATEGORIES OF CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 334.201 Policy. (a) For acquisitions for... Earned Value Management System (EVMS) is required as follows: (1) For individual cost-reimbursement or...

  15. 48 CFR 334.201 - Policy.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 334.201 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES SPECIAL CATEGORIES OF CONTRACTING MAJOR SYSTEM ACQUISITION Earned Value Management System 334.201 Policy. (a) For acquisitions for... Earned Value Management System (EVMS) is required as follows: (1) For individual cost-reimbursement or...

  16. 5 CFR 1645.3 - Calculation of total net earnings for each TSP Fund.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... BOARD CALCULATION OF SHARE PRICES § 1645.3 Calculation of total net earnings for each TSP Fund. (a) Each... be used to calculate the share price for that business day. [70 FR 32214, June 1, 2005] ...

  17. Ethnicity, Education, and Earnings in Bolivia and Guatemala.

    ERIC Educational Resources Information Center

    Psacharopoulos, George

    1993-01-01

    In Guatemala and Bolivia, countries with high proportions of ethnic (Native) population, indigenous workers had lower educational attainment and earned less at every educational level, relative to nonindigenous workers. The differences between ethnic groups were greater in Guatemala than Bolivia. (SV)

  18. 50 CFR 80.125 - How must an agency treat income that it earns after the grant period?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.125 How must an agency treat income that it earns after...

  19. 50 CFR 80.126 - How must an agency treat income earned by a subgrantee after the grant period?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT... DINGELL-JOHNSON SPORT FISH RESTORATION ACTS Program Income § 80.126 How must an agency treat income earned...

  20. 50 CFR 80.125 - How must an agency treat income that it earns after the grant period?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.125 How must an agency treat income that it earns after...

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