Sample records for earnings digest return

  1. 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

  2. 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.

  3. Measuring the Earnings Returns to Lifelong Learning in the UK

    ERIC Educational Resources Information Center

    Blanden, Jo; Buscha, Franz; Sturgis, Patrick; Urwin, Peter

    2012-01-01

    This paper examines the earnings returns to learning that takes place following the conventional "school-to-work" stage of the life-course. We operationalise such "lifelong learning" as the attainment of certified qualifications in adulthood, following the completion of the first period of continuous full-time education. Using…

  4. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Tax return preparer due diligence requirements... the Tax, Additional Amounts, and Assessable Penalties § 1.6695-2 Tax return preparer due diligence requirements for determining earned income credit eligibility. (a) Penalty for failure to meet due diligence...

  5. Estimating the Return to College Selectivity over the Career Using Administrative Earnings Data. NBER Working Paper No. 17159

    ERIC Educational Resources Information Center

    Dale, Stacy; Krueger, Alan B.

    2011-01-01

    We estimate the monetary return to attending a highly selective college using the College and Beyond (C&B) Survey linked to Detailed Earnings Records from the Social Security Administration (SSA). This paper extends earlier work by Dale and Krueger (2002) that examined the relationship between the college that students attended in 1976 and the…

  6. Quality of Malaysian Teachers Based on Education and Training: A Benefit and Earnings Returns Analysis Using Human Capital Theory

    ERIC Educational Resources Information Center

    Ismail, Ramlee; Awang, Marinah

    2017-01-01

    Purpose: The purpose of this paper is to investigate how the quality of teachers based on education and training provided under new reform policies in Malaysia affects their earnings outcomes. The study conducted a benefit and returns analysis guided by human capital theory. Design/methodology/approach: The study used survey research methods to…

  7. 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...

  8. 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…

  9. Twitter sentiment around the Earnings Announcement events

    PubMed Central

    Grčar, Miha

    2017-01-01

    We investigate the relationship between social media, Twitter in particular, and stock market. We provide an in-depth analysis of the Twitter volume and sentiment about the 30 companies in the Dow Jones Industrial Average index, over a period of three years. We focus on Earnings Announcements and show that there is a considerable difference with respect to when the announcements are made: before the market opens or after the market closes. The two different timings of the Earnings Announcements were already investigated in the financial literature, but not yet in the social media. We analyze the differences in terms of the Twitter volumes, cumulative abnormal returns, trade returns, and earnings surprises. We report mixed results. On the one hand, we show that the Twitter sentiment (the collective opinion of the users) on the day of the announcement very well reflects the stock moves on the same day. We demonstrate this by applying the event study methodology, where the polarity of the Earnings Announcements is computed from the Twitter sentiment. Cumulative abnormal returns are high (2–4%) and statistically significant. On the other hand, we find only weak predictive power of the Twitter sentiment one day in advance. It turns out that it is important how to account for the announcements made after the market closes. These after-hours announcements draw high Twitter activity immediately, but volume and price changes in trading are observed only on the next day. On the day before the announcements, the Twitter volume is low, and the sentiment has very weak predictive power. A useful lesson learned is the importance of the proper alignment between the announcements, trading and Twitter data. PMID:28235103

  10. Twitter sentiment around the Earnings Announcement events.

    PubMed

    Gabrovšek, Peter; Aleksovski, Darko; Mozetič, Igor; Grčar, Miha

    2017-01-01

    We investigate the relationship between social media, Twitter in particular, and stock market. We provide an in-depth analysis of the Twitter volume and sentiment about the 30 companies in the Dow Jones Industrial Average index, over a period of three years. We focus on Earnings Announcements and show that there is a considerable difference with respect to when the announcements are made: before the market opens or after the market closes. The two different timings of the Earnings Announcements were already investigated in the financial literature, but not yet in the social media. We analyze the differences in terms of the Twitter volumes, cumulative abnormal returns, trade returns, and earnings surprises. We report mixed results. On the one hand, we show that the Twitter sentiment (the collective opinion of the users) on the day of the announcement very well reflects the stock moves on the same day. We demonstrate this by applying the event study methodology, where the polarity of the Earnings Announcements is computed from the Twitter sentiment. Cumulative abnormal returns are high (2-4%) and statistically significant. On the other hand, we find only weak predictive power of the Twitter sentiment one day in advance. It turns out that it is important how to account for the announcements made after the market closes. These after-hours announcements draw high Twitter activity immediately, but volume and price changes in trading are observed only on the next day. On the day before the announcements, the Twitter volume is low, and the sentiment has very weak predictive power. A useful lesson learned is the importance of the proper alignment between the announcements, trading and Twitter data.

  11. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... consolidated Federal income tax return due (without extensions) on or after December 21, 2009. However, a consolidated group may apply this section to any consolidated Federal income tax return filed on or after... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated accumulated earnings tax. 1.1502...

  12. Schooling, Literacy and Individual Earnings. International Adult Literacy Survey.

    ERIC Educational Resources Information Center

    Osberg, Lars

    This paper uses direct measures of literacy skill levels provided by the International Adult Literacy Survey to estimate the return to literacy skills. Using a very simple human capital earnings equation and standard ordinary least squares regression, it tested estimates of the return to literacy skills for their robustness to alternative scalings…

  13. 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…

  14. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the... income tax returns under subchapter E, chapter 1 of the Code, on the cash receipts and disbursements...

  15. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the... income tax returns under subchapter E, chapter 1 of the Code, on the cash receipts and disbursements...

  16. 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.

  17. Does Human Capital Raise Earnings for Immigrants in the Low-Skill Labor Market?

    PubMed Central

    HALL, MATTHEW; FARKAS, GEORGE

    2008-01-01

    We use monthly Survey of Income and Program Participation data from 1996–1999 and 2001–2003 to estimate the determinants of differentiation in intercepts and slopes for age/earnings profiles of low-skill immigrant and native male workers. Our findings provide further depth of understanding to the “mixed” picture of earnings determination in the low-skill labor market that has been reported by others. On the positive side, many immigrants are employed in similar occupations and industries as natives. Both groups show substantial wage gains over time and generally receive similar returns to years of schooling completed. Immigrants also receive substantial returns to acculturation, measured as age at arrival and English language skill. These results cast doubt on the strong version of segmented labor market theory, in which low-skill immigrants are permanently consigned to dead-end jobs with no wage appreciation. On the negative side, immigrants earn approximately 24% less than natives and are less likely to occupy supervisory and managerial jobs. Latino immigrants receive lower returns to education than do white immigrants. Furthermore, age at arrival and language ability do not explain the lower returns to education experienced by Latino immigrants. These results suggest that Latino immigrants in particular may suffer from barriers to mobility and/or wage discrimination. Whether these negative labor market experiences occur primarily for illegal immigrants remains unknown. PMID:18939664

  18. Does human capital raise earnings for immigrants in the low-skill labor market?

    PubMed

    Hall, Matthew; Farkas, George

    2008-08-01

    We use monthly Survey of Income and Program Participation data from 1996-1999 and 2001-2003 to estimate the determinants of differentiation in intercepts and slopes for age/earnings profiles of low-skill immigrant and native male workers. Our findings provide further depth of understanding to the "mixed"picture of earnings determination in the low-skill labor market that has been reported by others. On the positive side, many immigrants are employed in similar occupations and industries as natives. Both groups show substantial wage gains over time and generally receive similar returns to years of schooling completed. Immigrants also receive substantial returns to acculturation, measured as age at arrival and English language skill. These results cast doubt on the strong version of segmented labor market theory, in which low-skill immigrants are permanently consigned to dead-end jobs with no wage appreciation. On the negative side, immigrants earn approximately 24% less than natives and are less likely to occupy supervisory and managerial jobs. Latino immigrants receive lower returns to education than do white immigrants. Furthermore, age at arrival and language ability do not explain the lower returns to education experienced by Latino immigrants. These results suggest that Latino immigrants in particular may suffer from barriers to mobility and/or wage discrimination. Whether these negative labor market experiences occur primarily for illegal immigrants remains unknown.

  19. Ethnic enclaves revisited: Effects on earnings of migrant workers in China

    PubMed Central

    Zhang, Chunni; Xie, Yu

    2018-01-01

    Among rural-to-urban migrants, migrant workers from the same origins tend to concentrate in the same workplaces. When this concentration in a workplace is sufficiently dense, we may consider it a native-place enclave. According to a large literature on U.S. immigrants, enclave participation may improve the economic well-being of immigrants. This study borrows the same reasoning to evaluate whether or not working in a native-place enclave affects earnings of migrant workers in urban China. We pay particular attention to heterogeneity not only in how migrants who work in an enclave may differ from those who choose to work in the open economy but also in varying earnings returns to enclave participation across different groups of migrant workers. Using data from a 2010 survey of migrant workers in the Pearl River Delta and the Yangzi River Delta, we match enclave workers and non-enclave workers with the same propensity to work in an enclave and then compare their earnings differences. We find a positive average earnings return to enclave participation, although this effect is smaller than that resulting from a naïve comparison. Moreover, we find that migrants with a high propensity to work in an enclave benefit more from enclave participation than those with a low propensity. Our findings generally support the enclave thesis and its role in internal migration in China. PMID:29854419

  20. 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

  1. Returns to nursing education: rural and nonrural practice.

    PubMed

    Pan, S; Straub, L

    1997-01-01

    This study uses data from a national sample of registered nurses to compare earnings of nurses in rural and nonrural practice. The comparisons, conditioned by the nurses' education level, are analogous to the concept of "returns to human capital investment" used in labor economics. A general linear model is applied within a framework of labor economics analysis. Results show that nurses with more education receive less for their investment if they practice in rural areas. Work experience and employment setting are also related to lower annualized earnings for rural practice. One exception to the otherwise consistent findings is that returns to advanced practice nursing are higher in rural areas. Results and policy implications are discussed.

  2. Non-Linearities in Returns to Education in Libya.

    ERIC Educational Resources Information Center

    Arabsheibani, Reza G.; Manfor, Lamine

    2001-01-01

    Results of study of personal return on investment in years of schooling in Libya indicate that association is nonlinear, unlike the results of similar studies, which found a linear association between level of schooling and earnings. Finds largest marginal return after 8 years of schooling, a nondiploma year. (Contains 17 references.) (PKP)

  3. Optimizing the Logistics of Anaerobic Digestion of Manure

    NASA Astrophysics Data System (ADS)

    Ghafoori, Emad; Flynn, Peter C.

    Electrical power production from the combustion of biogas from anaerobic digestion (AD) of manure is a means of recovering energy from animal waste. We evaluate the lowest cost method of moving material to and from centralized AD plants serving multiple confined feeding operations. Two areas are modeled, Lethbridge County, Alberta, Canada, an area of concentrated beef cattle feedlots, and Red Deer County, Alberta, a mixed-farming area with hog, dairy, chicken and beef cattle farms, and feedlots. We evaluate two types of AD plant: ones that return digestate to the source confined feeding operation for land spreading (current technology), and ones that process digestate to produce solid fertilizer and a dischargeable water stream (technology under development). We evaluate manure and digestate trucking, trucking of manure with return of digestate by pipelines, and pipelining of manure plus digestate. We compare the overall cost of power from these scenarios to farm or feedlot-based AD units. For a centralized AD plant with digestate return for land spreading the most economical transport option for manure plus digestate is by truck for the mixed-farming area and by pipelines for the concentrated feedlot area. For a centralized AD plant with digestate processing, the most economical transport option is trucking of manure for both cases.

  4. Return on Investment (ROI): Calculating the Monetary Return of a Leadership Development Program

    ERIC Educational Resources Information Center

    Rohs, Frederick R.

    2004-01-01

    Measuring the Return on Investment (ROI) in training and development has consistently earned a place among the critical issues in the human resource development (HRD) field. Leadership educators may soon find that program sponsors and administrators asking for ROI information as well. This paper reports the ROI of the Southern Extension Leadership…

  5. Comparing Two Approaches to the Rate of Return to Investment in Education

    ERIC Educational Resources Information Center

    Kara, Orhan

    2010-01-01

    The economic value of investment in education has typically been measured by its rate of return, frequently estimated by the internal rate of return or the earning function approach. Given the importance of the rate of return estimates for individuals and countries, especially developing countries, in making decision on educational investment, we…

  6. Changing Returns to Education in Spain During the 1980s.

    ERIC Educational Resources Information Center

    Vila, Luis-Eduardo; Mora, Jose-Gines

    1998-01-01

    Presents evidence on returns to education for Spanish employees during the 1980s, a period of remarkable structural transformation. Results show a declining payoff to education between 1981 and 1991 for lower and intermediate educational levels. Higher education does not show a reduction in return. Earnings inequality by gender declined noticeably…

  7. 25 CFR 1200.31 - What part of withdrawn funds can be returned to trust?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERIOR AMERICAN INDIAN TRUST FUND MANAGEMENT REFORM ACT Returning Tribal Funds to Trust § 1200.31 What part of withdrawn funds can be returned to trust? A tribe may return all or a portion of the principal... declared for earnings before we accept a return. We will accept any amount less than the original principal...

  8. Up-to-date modification of the anaerobic sludge digestion process introducing a separate sludge digestion mode.

    PubMed

    Sato, K; Ochi, S; Mizuochi, M

    2001-01-01

    Sewage treatment plants in Japan are subjected to advanced treatment to remove nutrients and hence control eutrophication problems in lakes and bays. This paper discusses the advantages and disadvantages of the separate digestion treatment mode for sludge generated from advanced wastewater treatment. In the separate digestion only primary sludge is digested and the excess activated sludge is directly dewatered. Separate digestion can reduce the return load of nutrients to approximately one third, and has major potential for the beneficial use of sludge.

  9. [Do people with mental disorders who, due to complete reduction in earning capacity, receive a temporary pension want to return into active employment?].

    PubMed

    Kobelt, Axel; Grosch, Eberhard; Hesse, Bettina; Gebauer, Erika; Gutenbrunner, Christoph

    2009-07-01

    In Germany the number of invalidity pensions due to mental disorders is increasing. More than one third of these insurants do not take part in rehabilitation measures before their early retirement. Only 6 % return into their employment relationship. 1. People with mental disorders still have severe health problems after their two-year temporary leave/retirement. 2. About one third of these insurants are generally interested in being reintegrated into their jobs. 3. Their motivation for reintegration depends on their age and their individual health status. Data of all insurants (of DRV Braunschweig-Hannover) under 50 who drew a short-term benefit due to complete reduction in earning capacity in 2004 (n = 352) were collected with the help of an anonymous questionnaire (response rate = 54 %). This questionnaire compiled data on their general health status, their functional capacity and work ability, their motivation for returning to work as well as psychosocial aspects. At the same time, socio-demographic characteristics from the regional pension insurance database were analyzed. Compared to patients treated in hospitals, those insurants who had been on a two-year temporary leave were psychologically strongly distressed. There was also a gender effect: Women in particular showed significant limitations in daily activities/routines, a higher level of anxiety and somatization. Less than 30 % of the pensioners were motivated for vocational rehabilitation in order to return to their jobs. The motivation was not dependant on the psychological load and the age but most probably on the somatization tendencies and the daily activities. It seems that classic vocational rehabilitation for insurants who already receive a disability pension does not lead to a higher rate of reintegration into work. The relatively large number of insurants who want to return to their jobs implies the necessity of a special rehabilitation programme with concepts for reintegration: an individual

  10. Inactivation of dairy manure-borne pathogens by anaerobic digestion

    USDA-ARS?s Scientific Manuscript database

    Background: Anaerobic digestion of animal manure has the potential to inactivate enteric pathogens, thereby reducing exposures to livestock and humans when the products of digestion are disposed by land-spreading or irrigation or returned to livestock uses such as bedding. Data on digester effectiv...

  11. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  12. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  13. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  14. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  15. 26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

  16. Digested disorder

    PubMed Central

    Uversky, Vladimir N

    2013-01-01

    The current literature on intrinsically disordered proteins is blooming. A simple PubMed search for “intrinsically disordered protein OR natively unfolded protein” returns about 1,800 hits (as of June 17, 2013), with many papers published quite recently. To keep interested readers up to speed with this literature, we are starting a “Digested Disorder” project, which will encompass a series of reader’s digest type of publications aiming at the objective representation of the research papers and reviews on intrinsically disordered proteins. The only two criteria for inclusion in this digest are the publication date (a paper should be published within the covered time frame) and topic (a paper should be dedicated to any aspect of protein intrinsic disorder). The current digest covers papers published during the period of January, February and March of 2013. The papers are grouped hierarchically by topics they cover, and for each of the included paper a short description is given on its major findings. PMID:28516015

  17. [Ultrasonic sludge treatment and its application on aerobic digestion].

    PubMed

    Li, Huan; Jin, Yi-ying; Nie, Yong-feng; Li, Lei; Yang, Hai-ying

    2007-07-01

    In order to enhance the degradation efficiency of waste activated sludge (WAS) in conventional aerobic digestion, various ultrasonic assisted treatment methods were investigated including ultrasonic disintegration of influent sludge, ultrasonic improvement of influent sludge activity and ultrasonic disintegration of return sludge. Firstly the effects of ultrasonic sludge treatment were studied to choose appropriate ultrasonic parameters, and then the experiments of aerobic digestion with different ultrasonic treatments were carried out. The results show that 1.0 W/mL, 10 minutes ultrasonic treatment can increase soluble chemical oxygen demand (SCOD) in the supernatant phase of sludge sample by 5.4 times and decrease total suspended solid (TSS) by 16%; 0.05 W/mL, 10 min ultrasonic treatment can increase the specific oxygen uptake rate (SOUR) of sludge sample by 29%. The two kinds of ultrasonic influent sludge pretreatment can't improve aerobic digestion effectively. Ultrasonic return sludge disintegration can enhance the volatile suspended solid (VSS) degradation ratio by 15%. Furthermore, the settlement performance of digested sludge is still good and the pollutant concentrations of supernatant phase increase slightly. So ultrasonic return sludge disintegration is considered as the most appropriate assisted treatment mode for aerobic digestion.

  18. Earnings and Education in Argentina: An Analysis of the 1985 Buenos Aires Household Survey.

    ERIC Educational Resources Information Center

    Kugler, Bernardo; Psacharopoulos, George

    1989-01-01

    Using data from the 1985 Buenos Aires (Argentina) Household Survey of 4,500 employed individuals, earnings differences are explained by a set of individual human capital characteristics. Returns to education investments are then estimated for different levels and types of schooling. Secondary and higher education investments need to be retargeted.…

  19. 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] ...

  20. 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...

  1. Digested disorder: Quarterly intrinsic disorder digest (January/February/March, 2013).

    PubMed

    Uversky, Vladimir N

    2013-01-01

    The current literature on intrinsically disordered proteins is blooming. A simple PubMed search for "intrinsically disordered protein OR natively unfolded protein" returns about 1,800 hits (as of June 17, 2013), with many papers published quite recently. To keep interested readers up to speed with this literature, we are starting a "Digested Disorder" project, which will encompass a series of reader's digest type of publications aiming at the objective representation of the research papers and reviews on intrinsically disordered proteins. The only two criteria for inclusion in this digest are the publication date (a paper should be published within the covered time frame) and topic (a paper should be dedicated to any aspect of protein intrinsic disorder). The current digest covers papers published during the period of January, February and March of 2013. The papers are grouped hierarchically by topics they cover, and for each of the included paper a short description is given on its major findings.

  2. Return Migration as Failure or Success?: The Determinants of Return Migration Intentions Among Moroccan Migrants in Europe.

    PubMed

    de Haas, Hein; Fokkema, Tineke; Fihri, Mohamed Fassi

    Different migration theories generate competing hypotheses with regard to determinants of return migration. While neoclassical migration theory associates migration to the failure to integrate at the destination, the new economics of labour migration sees return migration as the logical stage after migrants have earned sufficient assets and knowledge and to invest in their origin countries. The projected return is then likely to be postponed for sustained or indefinite periods if integration is unsuccessful. So, from an indication or result of integration failure return is rather seen as a measure of success. Drawing on recent survey data ( N  = 2,832), this article tests these hypotheses by examining the main determinants of return intention among Moroccan migrants across Europe. The results indicate that structural integration through labour market participation, education and the maintenance of economic and social ties with receiving countries do not significantly affect return intentions. At the same time, investments and social ties to Morocco are positively related, and socio-cultural integration in receiving countries is negatively related to return migration intentions. The mixed results corroborate the idea that there is no uniform process of (return) migration and that competing theories might therefore be partly complementary.

  3. Beyond the Mincer Equation: The Internal Rate of Return to Higher Education in Colombia

    ERIC Educational Resources Information Center

    García-Suaza, Andrés Felipe; Guataquí, Juan Carlos; Guerra, José Alberto; Maldonado, Darío

    2014-01-01

    In order to present an estimation of the internal rate of return (IRR) to higher education in Colombia, we take advantage of recent updates on the methodological approach towards earnings equations. In order to overcome the criticism that surrounds interpretations of the education coefficient of Mincer equations as being the rate of return to…

  4. 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

  5. Absolute Risk Aversion and the Returns to Education.

    ERIC Educational Resources Information Center

    Brunello, Giorgio

    2002-01-01

    Uses 1995 Italian household income and wealth survey to measure individual absolute risk aversion of 1,583 married Italian male household heads. Uses this measure as an instrument for attained education in a standard-log earnings equation. Finds that the IV estimate of the marginal return to schooling is much higher than the ordinary least squares…

  6. 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…

  7. 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

  8. 26 CFR 1.32-2 - Earned income credit for taxable years beginning after December 31, 1978.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... after December 31, 1978. 1.32-2 Section 1.32-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.32-2 Earned income credit for taxable... thereunder relating to joint returns of income tax by husband and wife). The requirements of the preceding...

  9. Risk and Returns to Education. NBER Working Paper No. 18300

    ERIC Educational Resources Information Center

    Brown, Jeffrey; Fang, Chichun; Gomes, Francisco

    2012-01-01

    We analyze the returns to education in a life-cycle framework that incorporates risk preferences, earnings volatility (including unemployment), and a progressive income tax and social insurance system. We show that such a framework significantly reduces the measured gains from education relative to simple present-value calculations, although the…

  10. 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)

  11. Some employment and earnings implications of regional biomass energy utilization: New England and the Cornbelt States

    NASA Astrophysics Data System (ADS)

    Stevenson, W.; Bell, S. E.; Blair, L. M.; Gove, R. M.; Little, J. R.

    1981-08-01

    Because of their abundant forest and agricultural biomass resources, New England and the Cornbelt are likely to grow considerably in the development of biomass energy systems during the next decade or two. Forty thousand or more permanent jobs might be created in New England's wood energy industry by the end of the century. If alcohol-fuel use continues to grow, even greater potential for employment in biomass energy exists in the Cornbelt states. The associated earnings would be quite substantial for both regions. The direct combustion of wood and activities related to alcohol-fuel production are expected to be the major contributors to biomass energy production, employment, and earnings; but other biomass systems show potential as well. Energy extraction from municipal waste, anaerobic digestion of animal manure, and other biomass conversion systems will all generate employment as they grow in use.

  12. Adult Literacy, Heterogeneity and Returns to Schooling in Chile

    ERIC Educational Resources Information Center

    Patrinos, Harry Anthony; Sakellariou, Chris

    2015-01-01

    We examine the importance of adult functional literacy skills for individuals using a quantile regression methodology. The inclusion of the direct measure of basic skills reduces the return to schooling by 27%, equivalent to two additional years of schooling, while a one standard deviation increase in the score increases earnings by 20%. For those…

  13. The Effects of Type of Institution Attended on Graduate Earnings in New Zealand: A Cross-Field Comparison

    ERIC Educational Resources Information Center

    Smyth, Roger; Strathdee, Rob

    2010-01-01

    This paper presents research on the returns to tertiary education for individuals who graduated between 1997 and 2008 with bachelor degrees from universities and polytechnics in New Zealand based on their experiences post study. It examines data on their post-study earnings drawn from two longitudinal datasets linking administrative data on…

  14. Solid anaerobic digestion batch with liquid digestate recirculation and wet anaerobic digestion of organic waste: Comparison of system performances and identification of microbial guilds.

    PubMed

    Di Maria, Francesco; Barratta, Martino; Bianconi, Francesco; Placidi, Pisana; Passeri, Daniele

    2017-01-01

    Solid anaerobic digestion batch (SADB) with liquid digestate recirculation and wet anaerobic digestion of organic waste were experimentally investigated. SADB was operated at an organic loading rate (OLR) of 4.55kgVS/m 3 day, generating about 252NL CH 4 /kgVS, whereas the wet digester was operated at an OLR of 0.9kgVS/m 3 day, generating about 320NL CH 4 /kgVS. The initial total volatile fatty acids concentrations for SADB and wet digestion were about 12,500mg/L and 4500mg/L, respectively. There were higher concentrations of ammonium and COD for the SADB compared to the wet one. The genomic analysis performed by high throughput sequencing returned a number of sequences for each sample ranging from 110,619 to 373,307. More than 93% were assigned to the Bacteria domain. Seven and nine major phyla were sequenced for the SADB and wet digestion, respectively, with Bacteroidetes, Firmicutes and Proteobacteria being the dominant phyla in both digesters. Taxonomic profiles suggested a methanogenic pathway characterized by a relevant syntrophic acetate-oxidizing metabolism mainly in the liquid digestate of the SADB. This result also confirms the benefits of liquid digestate recirculation for improving the efficiency of AD performed with high solids (>30%w/w) content. Copyright © 2016 Elsevier Ltd. All rights reserved.

  15. Accounting for Risk of Non-Completion in Private and Social Rates of Return to Higher Education

    ERIC Educational Resources Information Center

    Toutkoushian, Robert K.; Shafiq, M. Najeeb; Trivette, Michael J.

    2013-01-01

    Conventional studies of the private and social rates of return to a Bachelor's degree focus on the earnings difference between Bachelor degree holders and high school graduates, and find that there are large rates of return for degree recipients. The estimates in these studies, however, do not take into account the risk of not completing a degree.…

  16. The Impact of Literacy, Numeracy and Computer Skills on Earnings and Employment Outcomes. OECD Education Working Papers, No. 129

    ERIC Educational Resources Information Center

    Lane, Marguerita; Conlon, Gavan

    2016-01-01

    Using the 2012 PIAAC data, our analysis confirms that there are significantly higher earnings and employment returns to "both" increasing levels of formally recognised education, and to increasing levels of numeracy, literacy and information and communication technologies (ICT) skills proficiencies controlling for the level of education.…

  17. 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.

  18. Real Returns to Career Decisions: The Physician's Specialty and Location Choices.

    ERIC Educational Resources Information Center

    Langwell, Kathryn M.

    1980-01-01

    Studies the physician's choice of a practice location as a factor influencing lifetime earnings. Also, computations of net present values associates with the decision to specialize, rather than enter general or family practice, suggest that returns to specialty choice are highly dependent upon the choice of a practice location. (CT)

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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…

  4. 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…

  5. 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

  6. A wave function for stock market returns

    NASA Astrophysics Data System (ADS)

    Ataullah, Ali; Davidson, Ian; Tippett, Mark

    2009-02-01

    The instantaneous return on the Financial Times-Stock Exchange (FTSE) All Share Index is viewed as a frictionless particle moving in a one-dimensional square well but where there is a non-trivial probability of the particle tunneling into the well’s retaining walls. Our analysis demonstrates how the complementarity principle from quantum mechanics applies to stock market prices and of how the wave function presented by it leads to a probability density which exhibits strong compatibility with returns earned on the FTSE All Share Index. In particular, our analysis shows that the probability density for stock market returns is highly leptokurtic with slight (though not significant) negative skewness. Moreover, the moments of the probability density determined under the complementarity principle employed here are all convergent - in contrast to many of the probability density functions on which the received theory of finance is based.

  7. Household Rates of Return to Education in Rural Bangladesh: Accounting for Direct Costs, Child Labour, and Option Value

    ERIC Educational Resources Information Center

    Shafiq, M. Najeeb

    2007-01-01

    This study estimates the returns to boys' education for rural Bangladeshi households by accounting for some conventionally neglected items: direct costs of education, foregone child labour earnings, and option value. The estimated returns are 13.5% for primary education, 7.8% for junior-secondary education, 12.9% for higher-secondary education,…

  8. Are Successive Investments in Education Equally Worthwhile? Endogenous Schooling Decisions and Non-Linearities in the Earnings-Schooling Relationship

    ERIC Educational Resources Information Center

    Skalli, Ali

    2007-01-01

    Most of the studies that account for the endogeneity bias when estimating the returns to schooling assume that the relationship between education and earnings is linear. Studies that assume the latter relationship to be non-linear simply ignore the endogeneity bias. Moreover, they either assume an ad-hoc non-linear relationship or argue that…

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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…

  15. 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.

  16. What's the Return on a Tenner Nowadays...?

    ERIC Educational Resources Information Center

    Williams, Sandra

    2001-01-01

    Workplace training at the British offices of Readers' Digest is designed to improve staff skills in communicating with customers. Evaluation of workshops focused on spelling, grammar, and business writing shows that the company is achieving a return on its training investment. (SK)

  17. Second Chances: Making Meaning from Adult Literacy Students Returning to School

    ERIC Educational Resources Information Center

    Grossman, Helene Joyce

    2012-01-01

    Sokolowski (2000) summarized the phenomenological attitude by saying, "We look at what we normally look through" (p. 50). Through interviews and document analysis, this study looked at the lives of six students and their decision to return to their education to earn a high school diploma. The purpose of this study was to illuminate how…

  18. 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...

  19. 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…

  20. 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...

  1. Labor Market Returns to Community College: Evidence from North Carolina. Research Brief

    ERIC Educational Resources Information Center

    Belfield, Clive; Liu, Yuen Ting; Trimble, Madeline Joy

    2014-01-01

    In this brief, we summarize our research on the wage returns to community college pathways in North Carolina. We use detailed individual and college transcript information on approximately 830,000 students who attended community college during the 2000s. This transcript data is matched with earnings data from Unemployment Insurance records. We…

  2. Nurses Returning to School: Motivators, Inhibitors and Job Satisfaction.

    PubMed

    Harris, Patrick W; Burman, Mary E

    2016-01-01

    Health care employers and national nursing organizations are placing increased emphasis on nurses earning a baccalaureate degree or higher. This study examines the impact of motivators (professional and personal motivation), inhibitors (time constraints and employer discouragement), and job satisfaction on intent to return to school. Approximately half of the employed nurses in Wyoming were surveyed using a mailed questionnaire in the summer of 2013. Perceived employer discouragement and time constraints continued to play a direct role on intent to return to school regardless of nurse motivation or job satisfaction. However, motivation and job satisfaction also contributed to a nurse's intent to return to school. These results suggest that motivation and job satisfaction are significant regarding intent to return to school but can be limited by both perceived discouragement of one's employer and perceived time constraints. In order to meet the increasing demands of a better-educated nursing workforce, a shift in workplace dynamics may be warranted. Copyright © 2016 Elsevier Inc. All rights reserved.

  3. 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...

  4. 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.

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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.

  10. 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)

  11. 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...

  12. 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…

  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. Effect of Recycle Sludge on Anaerobic Digestion of Palm Oil Mill Effluent in A Thermophilic Continuous Digester

    NASA Astrophysics Data System (ADS)

    Irvan; Trisakti, B.; Tomiuchi, Y.; Harahap, U.; Daimon, H.

    2017-06-01

    The objective of this research is to maintain short retention time and high degradation of palm oil mill effluent (POME) to biogas by applying recycle sludge. Fresh POME from Rambutan Mill without further treatment was used as feed. Two lab-scale digesters supported from Metawater Co. Ltd. have been applied to treat POME at thermophilic (55°C) condition. Both digesters were operated under intermittent operation mode. Experiments were performed in two methods: with and without recycle sludge. Hydraulic retention time (HRT) of both methods was maintained at 6 days, while sludge retention time (SRT) was maintained at various days. The result showed that by extending SRT in return sludge process where 25% of digested slurry recycled to the digester, improvement of volatile solid (VS) decomposition was obtained around 84% at HRT of 6 days and SRT of 21 days. Then, chemical oxygen demand (COD) removal efficiency could be reached until 85% by using recycle sludge.

  15. 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)

  16. 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.

  17. Estimating the Return of Higher Education in Algeria: Evidence from Adrar University

    ERIC Educational Resources Information Center

    Houcine, Benlaria; Sofiane, Mostéfaoui

    2018-01-01

    This study aims to measure the individual rate of return for investment in higher education at Adrar University by using both basic and extended Mincerian Earnings Function. In addition to this, the comparison had been established between the results obtained and those of other researches in the same domain. We adopted in the research the model of…

  18. 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

  19. Nonpecuniary Returns to Postsecondary Education: Examining Early Non-Wage Labor Market Outcomes among College-Goers in the United States. A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Schudde, Lauren

    2017-01-01

    While research consistently finds positive earnings returns to educational attainment, there is little evidence on postsecondary education's impact on other employment-related outcomes. Yet nonpecuniary returns to schooling are particularly important in the United States, where fringe benefits are typically tied to employment and there is a great…

  20. 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…

  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. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. The Labor Market Returns to Sub-Baccalaureate College: A Review. A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Belfield, Clive; Bailey, Thomas

    2017-01-01

    This paper reviews recent evidence on the labor market returns to credit accumulation, certificates, and associate degrees from community colleges. Evidence is collated from estimates of earnings gaps across college students using large-scale, statewide administrative datasets from eight states. Six of these states were partners of the Center for…

  8. The net effects of the Project NetWork return-to-work case management experiment on participant earnings, benefit receipt, and other outcomes.

    PubMed

    Kornfeld, R; Rupp, K

    2000-01-01

    The Social Security Administration (SSA) initiated Project NetWork in 1991 to test case management as a means of promoting employment among persons with disabilities. The demonstration, which targeted Social Security Disability Insurance (DI) beneficiaries and Supplemental Security Income (SSI) applicants and recipients, offered intensive outreach, work-incentive waivers, and case management/referral services. Participation in Project NetWork was voluntary. Volunteers were randomly assigned to the "treatment" group or the "control" group. Those assigned to the treatment group met individually with a case or referral manager who arranged for rehabilitation and employment services, helped clients develop an individual employment plan, and provided direct employment counseling services. Volunteers assigned to the control group could not receive services from Project NetWork but remained eligible for any employment assistance already available in their communities. For both treatment and control groups, the demonstration waived specific DI and SSI program rules considered to be work disincentives. The experimental impact study thus measures the incremental effects of case and referral management services. The eight demonstration sites were successful in implementing the experimental design roughly as planned. Project NetWork staff were able to recruit large numbers of participants and to provide rehabilitation and employment services on a substantial scale. Most of the sites easily reached their enrollment targets and were able to attract volunteers with demographic characteristics similar to those of the entire SSI and DI caseload and a broad range of moderate and severe disabilities. However, by many measures, volunteers were generally more "work-ready" than project eligible in the demonstration areas who did not volunteer to receive NetWork services. Project NetWork case management increased average annual earnings by $220 per year over the first 2 years following

  9. The Way to Wealth and the Way to Leisure: The Impact of College Education on Graduates' Earnings and Hours of Work

    ERIC Educational Resources Information Center

    Zhang, Liang

    2008-01-01

    This study extends the analysis of the economic return of college education up to 10 years after college education and further examines the impact of college education on graduates' hours of work. The results suggest that variation in hours of work explains a portion of earnings differentials among college graduates. Graduates from high-quality…

  10. 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...

  11. 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

    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).

  12. 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.

  13. 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…

  14. The Labor Market Returns to Math Courses in Community College. A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Belfield, Clive; Liu, Vivian Yuen Ting

    2015-01-01

    This paper examines the returns to math courses relative to courses in other subjects for students in community college. Using matched college transcript and earnings data on over 80,000 students entering community college during the 2000s, we find that college-level math coursework has an indirect positive effect on award completion that is…

  15. 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...

  16. 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.

  17. 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.

  18. 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

  19. 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...

  20. 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)

  1. Estimating Returns to College Attainment: Comparing Survey and State Administrative Data Based Estimates. A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Scott-Clayton, Judith; Wen, Qiao

    2017-01-01

    The increasing availability of massive administrative datasets linking postsecondary enrollees with post-college earnings records has stimulated a wealth of new research on the returns to college, and has accelerated state and federal efforts to hold institutions accountable for students' labor market outcomes. Many of these new research and…

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

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

    ERIC Educational Resources Information Center

    Cellini, Stephanie Riegg; Chaudhary, Latika

    2012-01-01

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

  13. 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...

  14. 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...

  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. 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.

  17. 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.

  18. Personal Information Management for Nurses Returning to School.

    PubMed

    Bowman, Katherine

    2015-12-01

    Registered nurses with a diploma or an associate's degree are encouraged to return to school to earn a Bachelor of Science in Nursing degree. Until they return to school, many RNs have little need to regularly write, store, and retrieve work-related papers, but they are expected to complete the majority of assignments using a computer when in the student role. Personal information management (PIM) is a system of organizing and managing electronic information that will reduce computer clutter, while enhancing time use, task management, and productivity. This article introduces three PIM strategies for managing school work. Nesting is the creation of a system of folders to form a hierarchy for storing and retrieving electronic documents. Each folder, subfolder, and document must be given a meaningful unique name. Numbering is used to create different versions of the same paper, while preserving the original document. Copyright 2015, SLACK Incorporated.

  19. 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.

  20. 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.

  1. Evaluation of starter dietary digestible lysine level on broilers raised under a sex-separated or straight-run housing regime, part 2: Economics of sex separation and digestible lysine level for maximum returns.

    PubMed

    Da Costa, M J; Colson, G; Frost, T J; Halley, J; Pesti, G M

    2017-09-01

    The objective of this experiment was to determine the maximum net returns digestible lysine (dLys) levels (MNRL) when maintaining the ideal amino acid ratio for starter diets of broilers raised sex separate or comingled (straight-run). A total of 3,240 Ross 708 chicks was separated by sex and placed in 90 pens by 2 rearing types: sex separate (36 males or 36 females) or straight-run (18 males + 18 females). Each rearing type was fed 6 starter diets (25 d) formulated to have dLys levels between 1.05 and 1.80%. A common grower diet with 1.02% of dLys was fed from 25 to 32 days. Body weight gain (BWG) and feed intake were assessed at 25 and 32 d for performance evaluation. Additionally, at 26 and 33 d, 4 birds per pen were sampled for carcass yield evaluation. Data were modeled using response surface methodology in order to estimate feed intake and whole carcass weight at 1,600 g live BW. Returns over feed cost were estimated for a 1.8-million-broiler complex of each rearing system under 9 feed/meat price scenarios. Results indicated that females needed more feed to reach market weight, followed by straight-run birds, and then males. At medium meat and feed prices, female birds had MNRL at 1.07% dLys, whereas straight-run and males had MNRL at 1.05%. As feed and meat prices increased, females had MNRL increased up to 1.15% dLys. Sex separation resulted in increased revenue under certain feed and meat prices, and before sex separation cost was deducted. When the sexing cost was subtracted from the returns, sex separation was not shown to be economically viable when targeting birds for light market BW. © 2017 Poultry Science Association Inc.

  2. 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...

  3. Lower Costs, Higher Returns: UNCF HBCUs in a High-Priced College Environment. Financing African American College Aspirations Series

    ERIC Educational Resources Information Center

    Richards, David A. R.

    2014-01-01

    While research consistently shows the earning power of college degrees, those returns are best weighed against the cost of attending post-secondary institutions, historically black colleges and universities (HBCUs) included. This study is an update of "Affordability of UNCF-Member Institutions" (2009), and compares the average costs at…

  4. Network effects across the earnings distribution: payoffs to visible and invisible job finding assistance.

    PubMed

    McDonald, Steve

    2015-01-01

    This study makes three critical contributions to the "Do Contacts Matter?" debate. First, the widely reported null relationship between informal job searching and wages is shown to be mostly the artifact of a coding error and sample selection restrictions. Second, previous analyses examined only active informal job searching without fully considering the benefits derived from unsolicited network assistance (the "invisible hand of social capital") - thereby underestimating the network effect. Third, wage returns to networks are examined across the earnings distribution. Longitudinal data from the NLSY reveal significant wage returns for network-based job finding over formal job searching, especially for individuals who were informally recruited into their jobs (non-searchers). Fixed effects quantile regression analyses show that contacts generate wage premiums among middle and high wage jobs, but not low wage jobs. These findings challenge conventional wisdom on contact effects and advance understanding of how social networks affect wage attainment and inequality. Copyright © 2014 Elsevier Inc. All rights reserved.

  5. The fiscal consequences of ADHD in Germany: a quantitative analysis based on differences in educational attainment and lifetime earnings.

    PubMed

    Kotsopoulos, Nikolaos; Connolly, Mark P; Sobanski, Esther; Postma, Maarten J

    2013-03-01

    To estimate the long-term fiscal consequences of attention deficit hyperactivity disorder (ADHD) on the German government and social insurance system based on differences in educational attainment and the resulting differences in lifetime earnings compared with non-ADHD cohorts. Differences in educational attainment between ADHD and non-ADHD cohorts were linked to education-specific earnings data. Direct and indirect tax rates and social insurance contributions were linked to differences in lifetime, education-specific earnings to derive lost tax revenue in Germany associated with ADHD. For ADHD and non-ADHD cohorts we derived the age-specific discounted net taxes paid by deducting lifetime transfers from lifetime gross taxes paid. The lifetime net tax revenue for a non-ADHD individual was approximately EUR 80,000 higher compared to an untreated ADHD individual. The fiscal burden of untreated ADHD, based on a cohort of n=31,844 born in 2010, was estimated at EUR 2.5 billion in net tax revenue losses compared with an equally-sized non-ADHD cohort. ADHD interventions providing a small improvement in educational attainment resulted in fiscal benefits from increases in lifetime tax gains. ADHD results in long-term financial loss due to lower education attainment and lifetime reduced earnings and resulting lifetime taxes and social contributions paid. Investments in ADHD interventions allowing more children to achieve their educational potential may offer fiscal benefits generating a positive rate of return.

  6. 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…

  7. 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...

  8. 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...

  9. 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.

  10. 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…

  11. 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…

  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. 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.

  14. 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...

  15. 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.

  16. 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

  17. 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...

  18. 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...

  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 1.996-3 - 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...

  1. 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

  2. 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...

  3. 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…

  4. 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.

  5. 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

  6. 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…

  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. 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...

  9. 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...

  10. Reintegration of Pakistani return migrants from the Middle East in the domestic labour market.

    PubMed

    Arif, G M

    1998-01-01

    This study compared the unemployment rates among return migrants and nonmigrants and examined the reintegration pattern of returnees in the domestic labor market. The study utilized three data sets: the 1980 World Bank Survey of Return Migrant Households; the 1986 ILO/ARTEP Survey of Return Migrant Households; the 1991 Pakistan Integrated Household Survey. Findings showed that unemployment rates were much higher among return migrants than nonmigrants. Although this difference narrowed with the passage of time, even among those who returned to Pakistan at least 18 months prior to the surveys, more than 10% of workers were unemployed. The multivariate analysis further showed that returnees, irrespective of the period elapsed since their return, were more likely to be unemployed than nonmigrants. With respect to the reintegration pattern of return migrants, the study revealed that variables indicating their human capital, such as occupation and pre-migration and during-migration work experience, appear to have a greater influence on their post-return adjustment than the variables related to economic positions such as savings. The results also showed that the types of jobs unemployed returnees were looking for differed substantially from those held by employed return migrants. A possibility was that unemployed returnees could not save enough from their overseas earnings to become self-employed. Thus, provision of credit for self-employment seems to be the right way to accommodate these workers.

  11. 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…

  12. 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.

  13. 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.

  14. 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…

  15. 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...

  16. 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

  17. Student Expectations of the Financial Returns to Higher Education in the Czech Republic and England: Evidence from Business Schools

    ERIC Educational Resources Information Center

    Anchor, John R.; Fiserova, Jana; Marsikova, Katerina; Urbanek, Vaclav

    2011-01-01

    In this paper, the short-cut method is used to estimate expected rates of financial returns to higher education in the Czech Republic and a modified version of the method is used to suit the current English system of deferred tuition fees. First year university students were asked to estimate their expected earnings with and without a university…

  18. 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.

  19. 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

  20. Personality, Education and Earnings

    ERIC Educational Resources Information Center

    Silles, Mary A.

    2010-01-01

    Economists are only beginning to understand the relationship between personality traits and economic outcomes. This paper examines the influence of childhood social maladjustment on cognitive development, labor market earnings and career progression using longitudinal data drawn from the National Child Development Study. Net of differences in…

  1. Survival of Alternaria alternata during anaerobic digestion of biomass in stirred tank reactors.

    PubMed

    Schleusner, Y; Bandte, M; Gossmann, M; Heiermann, M; Plöchl, M; Büttner, C

    2012-01-01

    The survival of Alternaria alternate during anaerobic digestion was investigated in context of a joint research project. The aim of this project was to estimate the phytosanitary risk of dissemination of pathogens by returning treated biomass as organic fertilizer to arable land. The studies were carried out in lab-scale stirred tank reactors under mesophilic conditions. After insertion of infected plant material into the reactors the influence on the viability of the fungal pathogen was studied concerning exposure time, pretreatment and storage of the digestates for four weeks or six months. The results clearly showed that anaerobic digestion leads to a complete inactivation of A. alternate already after an exposure time of six hours.

  2. 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...

  3. 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...

  4. 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

  5. The Labor Market Returns to Math in Community College: Evidence Using the Education Longitudinal Study of 2002. A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Belfield, Clive

    2015-01-01

    This paper examines the returns to math courses relative to those in courses in other subjects for students who started their postsecondary education at community college. The limited available evidence presumes that college-level math is valuable in the labor market relative to other coursework. Using data on college transcript and earnings from…

  6. 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.

  7. 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…

  8. Is a Baccalaureate in Nursing Worth It? The Return to Education, 2000–2008

    PubMed Central

    Spetz, Joanne; Bates, Timothy

    2013-01-01

    Objective. A registered nurse (RN) license can be obtained by completing a baccalaureate degree (BSN), an associate degree (AD), or a diploma program. The aim of this article is to examine the return to baccalaureate education from the perspective of the nurse. Data Sources. National Sample Survey of Registered Nurses, 2000, 2004, and 2008. Study Design. The effect of education on RN wages is estimated using multivariate regression, both for initial education and for completing a second degree. The coefficients are used to calculate lifetime expected earnings. Multinomial logistic regression is used to examine the relationship between education and job title. Principal Findings. Lifetime earnings for nurses whose initial education is the BSN are higher than those of AD nurses only if the AD program requires 3 years and the discount rate is 2 percent. For individuals who enter nursing with an AD, lifetime earnings are higher if they complete a BSN. The BSN is associated with higher likelihood of being an advanced practice registered nurse, having an academic title, and having a management title. Conclusions. Because baccalaureate education confers benefits both for RNs and their patients, policies to encourage the pursuit of BSN degrees need to be supported. PMID:24102422

  9. 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…

  10. 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

  11. Self-selection and earnings assimilation: immigrants from the former Soviet Union in Israel and the United States.

    PubMed

    Cohen, Yinon; Haberfeld, Yitchak

    2007-08-01

    Drawing on U.S. decennial census data and on Israeli census and longitudinal data, we compare the educational levels and earnings assimilation of Jewish immigrants from the former Soviet Union (FSU) in the United States and Israel during 1968-2000. Because the doors to both countries were practically open to FSU immigrants between 1968 and 1989, when FSU immigrants were entitled to refugee visas in the United States, the comparison can be viewed as a natural experiment in immigrants' destination choices. The results suggest that FSU immigrants to the United States are of significantly higher educational level and experience significantly faster rates of earnings assimilation in their new destination than their counterparts who immigrated to Israel. We present evidence that patterns of self-selection in immigration to Israel and the United States--on both measured and unmeasured productivity-related traits--is the main reason for these results. When the immigration regulations in the United States changed in 1989, and FSU Jewish immigrants to the United States had to rely on family reunification for obtaining immigrant visas, the adverse effects of the policy change on the type of FSU immigrants coming to the United States were minor and short-lived As early as 1992, the gaps in the educational levels between FSU immigrants coming to Israel and to the United States returned to their pre-1989 levels, and the differences in earnings assimilation of post-1989 immigrants in the United States and Israel are similar to the differences detected in the 1980s.

  12. 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...

  13. 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...

  14. 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...

  15. 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.

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. Estimating Returns to College Attainment: Comparing Survey and State Administrative Data Based Estimates. Appendices A, B, C, D, and E. A CAPSEE Working Paper

    ERIC Educational Resources Information Center

    Scott-Clayton, Judith; Wen, Qiao

    2017-01-01

    The increasing availability of massive administrative datasets linking postsecondary enrollees with post-college earnings records has stimulated a wealth of new research on the returns to college, and has accelerated state and federal efforts to hold institutions accountable for students' labor market outcomes. Many of these new research and…

  4. 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)

  5. 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...

  6. Engineering Digestion: Multiscale Processes of Food Digestion.

    PubMed

    Bornhorst, Gail M; Gouseti, Ourania; Wickham, Martin S J; Bakalis, Serafim

    2016-03-01

    Food digestion is a complex, multiscale process that has recently become of interest to the food industry due to the developing links between food and health or disease. Food digestion can be studied by using either in vitro or in vivo models, each having certain advantages or disadvantages. The recent interest in food digestion has resulted in a large number of studies in this area, yet few have provided an in-depth, quantitative description of digestion processes. To provide a framework to develop these quantitative comparisons, a summary is given here between digestion processes and parallel unit operations in the food and chemical industry. Characterization parameters and phenomena are suggested for each step of digestion. In addition to the quantitative characterization of digestion processes, the multiscale aspect of digestion must also be considered. In both food systems and the gastrointestinal tract, multiple length scales are involved in food breakdown, mixing, absorption. These different length scales influence digestion processes independently as well as through interrelated mechanisms. To facilitate optimized development of functional food products, a multiscale, engineering approach may be taken to describe food digestion processes. A framework for this approach is described in this review, as well as examples that demonstrate the importance of process characterization as well as the multiple, interrelated length scales in the digestion process. © 2016 Institute of Food Technologists®

  7. 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...

  8. [Anaerobic digestion of lignocellulosic biomass with animal digestion mechanisms].

    PubMed

    Wu, Hao; Zhang, Pan-Yue; Guo, Jian-Bin; Wu, Yong-Jie

    2013-02-01

    Lignocellulosic material is the most abundant renewable resource in the earth. Herbivores and wood-eating insects are highly effective in the digestion of plant cellulose, while anaerobic digestion process simulating animal alimentary tract still remains inefficient. The digestion mechanisms of herbivores and wood-eating insects and the development of anaerobic digestion processes of lignocellulose were reviewed for better understanding of animal digestion mechanisms and their application in design and operation of the anaerobic digestion reactor. Highly effective digestion of lignocellulosic materials in animal digestive system results from the synergistic effect of various digestive enzymes and a series of physical and biochemical reactions. Microbial fermentation system is strongly supported by powerful pretreatment, such as rumination of ruminants, cellulase catalysis and alkali treatment in digestive tract of wood-eating insects. Oxygen concentration gradient along the digestive tract may stimulate the hydrolytic activity of some microorganisms. In addition, the excellent arrangement of solid retention time, digesta flow and end product discharge enhance the animal digestion of wood cellulose. Although anaerobic digestion processes inoculated with rumen microorganisms based rumen digestion mechanisms were developed to treat lignocellulose, the fermentation was more greatly limited by the environmental conditions in the anaerobic digestion reactors than that in rumen or hindgut. Therefore, the anaerobic digestion processes simulating animal digestion mechanisms can effectively enhance the degradation of wood cellulose and other organic solid wastes.

  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. 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.

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  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. Exploration of the Impact of BSN Education on Current Nursing Practice as Perceived by RNs Who Have Returned to School to Obtain a BSN

    ERIC Educational Resources Information Center

    Long, Patricia R.

    2017-01-01

    This study is a descriptive survey incorporating two predictive questions of registered nurses (RN) who previously held a diploma (DI) or associate degree in nursing (ADN) and returned to school to earn a Bachelor of Science in Nursing (BSN); the attitude, or perception, of nursing practice was examined. This study investigated whether the…

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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.

  11. 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…

  12. 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...

  13. 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/.

  14. 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.

  15. 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

  16. 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...

  17. 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,…

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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…

  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. 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)

  6. 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...

  7. 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…

  8. 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.

  9. Digestive Diseases

    MedlinePlus

    ... cells and provide energy. This process is called digestion. Your digestive system is a series of hollow organs joined ... are also involved. They produce juices to help digestion. There are many types of digestive disorders. The ...

  10. Earned Value-Added

    NASA Technical Reports Server (NTRS)

    Jansen, Michael

    2005-01-01

    Earned value management [EVM] ...either you swear by it, or swear at it. Either way, there s no getting around the fact that EVM can be one of the most efficient and insightful methods of synthesizing cost, schedule, and technical status information into a single set of program health metrics. Is there a way of implementing EVM that allows a program to reap its early warning benefits while avoiding the pitfalls that make it infamous to its detractors? That s the question recently faced by the International Space Station [ISS] program.

  11. Return to competition, re-injury, and impact on performance of preseason shoulder injuries in Major League Baseball pitchers.

    PubMed

    Makhni, Eric C; Lee, Randall W; Nwosu, Ekene O; Steinhaus, Michael E; Ahmad, Christopher S

    2015-07-01

    Major league baseball (MLB) pitchers are vulnerable to overuse injury of the upper extremity, especially in the shoulder. Injuries sustained in the preseason may have negative impact on performance following return. The goal of this study was to document the frequency of preseason shoulder injury in these athletes, as well as risk for re-injury and impact on performance following return from injury. A comprehensive search of MLB injury information from 2001 to 2010 of public databases yielded a cohort of MLB pitchers who sustained preseason shoulder injuries. These databases were utilized to obtain information regarding return to MLB competition, re-injury, and performance following return from injury. All performance metrics were compared to those of an age-matched control cohort. A total of 74 pitchers were identified who sustained a preseason shoulder injury. Only 39 (53%) returned that same season to pitch in the MLB competition. Of those that returned, nearly 50% of players were re-designated on the Disabled List during the return season. There was a decline in performance in earned run average and batting average against in the year of return. Compared to age-matched control pitchers, those with preseason shoulder injury had lower performance metrics across a number of outcomes. Preseason shoulder injury in MLB pitchers has the potential to result in high re-injury rates and decreased subsequent performance.

  12. 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.

  13. 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...

  14. 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…

  15. 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...

  16. 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...

  17. 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...

  18. 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.

  19. 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…

  20. Cost effective dry anaerobic digestion in textile bioreactors: Experimental and economic evaluation.

    PubMed

    Patinvoh, Regina J; Osadolor, Osagie A; Sárvári Horváth, Ilona; Taherzadeh, Mohammad J

    2017-12-01

    The aim of this work was to study dry anaerobic digestion (dry-AD) of manure bedded with straw using textile-based bioreactor in repeated batches. The 90-L reactor filled with the feedstocks (22-30% total solid) and inoculum without any further treatment, while the biogas produced were collected and analyzed. The digestate residue was also analyzed to check its suitability as bio-fertilizer. Methane yield after acclimatization increased from 183 to 290NmlCH 4 /gVS, degradation time decreased from 136 to 92days and the digestate composition point to suitable bio-fertilizer. The results then used to carry out economical evaluation, which shows dry-AD in textile bioreactors is a profitable method of handling the waste with maximum payback period of 5years, net present value from $7,000 to $9,800,000 (small to large bioreactors) with internal rate of return from 56.6 to 19.3%. Copyright © 2017 Elsevier Ltd. All rights reserved.

  1. Differences in Occupational Earnings by Sex.

    ERIC Educational Resources Information Center

    Robinson, Derek

    1998-01-01

    This analysis of the female/male wage gap in diverse countries looks at pay scales/job rates, average wage/salary rates, and average earnings in medical, public service, banking, and finance occupations. Explanations for differences and discussion of methodological issues are offered. (SK)

  2. 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...

  3. 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.

  4. The impact of paternity leave on fathers' future earnings.

    PubMed

    Rege, Mari; Solli, Ingeborg F

    2013-12-01

    Using Norwegian registry data, we investigate the effect of paternity leave on fathers' long-term earnings. If the paternity leave increased long-term father involvement, then we should expect a reduction in fathers' long-term earnings as they shift time and effort from market to home production. For identification, we use the Norwegian introduction of a paternity-leave quota in 1993, reserving four weeks of the total of 42 weeks of paid parental leave exclusively for the father. The introduction of the paternity-leave quota led to a sharp increase in rates of leave-taking for fathers. We estimate a difference-in-differences model that exploits differences in fathers' exposure to the paternity-leave quota by the child's age and year of observation. Our analysis suggests that four weeks of paternity leave during the child's first year decreases fathers' future earnings, an effect that persists through our last point of observation, when the child is 5 years old. A battery of robustness tests supports our results.

  5. 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…

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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…

  11. Why do very unattractive workers earn so much?

    PubMed

    Kanazawa, Satoshi; Hu, Shihao; Larere, Adrien

    2018-05-01

    Kanazawa and Still (2018) showed that very unattractive workers earned more than unattractive workers, sometimes more than average-looking or attractive workers, because they had higher levels of intelligence and education, but they did not explain why very unattractive workers had higher intelligence and education. There are both theoretical and empirical reasons to expect that some intelligent men may prefer to marry very unattractive women. The analysis of the National Longitudinal Study of Adolescent Health (Add Health) shows that very unattractive women were significantly more likely to be married at Age 29 than unattractive or average-looking women, and their spouses or partners earned significantly more than those of unattractive or average-looking women. If intelligent men have historically preferred to marry very unattractive women generation after generation, then, because both general intelligence and physical attractiveness are highly heritable, this can explain why very unattractive workers are more intelligent and achieve higher education, thereby earning more. It can also explain why the positive correlation between intelligence and physical attractiveness is not larger despite assortative mating of intelligent men of higher status and physically attractive women over many generations. Copyright © 2018 Elsevier B.V. All rights reserved.

  12. 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...

  13. 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...

  14. Digestive diseases

    MedlinePlus

    ... this page: //medlineplus.gov/ency/article/007447.htm Digestive diseases To use the sharing features on this page, please enable JavaScript. Digestive diseases are disorders of the digestive tract, which ...

  15. 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

  16. 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...

  17. NASA Earned Value Management (EVM) Update

    NASA Technical Reports Server (NTRS)

    Kerby, Jerald

    2013-01-01

    Earned Value Management (EVM) is an integrated management control system for assessing, understanding and qualifying what a project is achieving with the resoures. EVM integrates technical cost and schedules with risk management. It allows objective assessment and quantification of current project performance, and helps predict future performance-based trents.

  18. 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…

  19. 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…

  20. 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...

  1. Coupling hydrothermal liquefaction and anaerobic digestion for energy valorization from model biomass feedstocks.

    PubMed

    Posmanik, Roy; Labatut, Rodrigo A; Kim, Andrew H; Usack, Joseph G; Tester, Jefferson W; Angenent, Largus T

    2017-06-01

    Hydrothermal liquefaction converts food waste into oil and a carbon-rich hydrothermal aqueous phase. The hydrothermal aqueous phase may be converted to biomethane via anaerobic digestion. Here, the feasibility of coupling hydrothermal liquefaction and anaerobic digestion for the conversion of food waste into energy products was examined. A mixture of polysaccharides, proteins, and lipids, representing food waste, underwent hydrothermal processing at temperatures ranging from 200 to 350°C. The anaerobic biodegradability of the hydrothermal aqueous phase was examined through conducting biochemical methane potential assays. The results demonstrate that the anaerobic biodegradability of the hydrothermal aqueous phase was lower when the temperature of hydrothermal processing increased. The chemical composition of the hydrothermal aqueous phase affected the anaerobic biodegradability. However, no inhibition of biodegradation was observed for most samples. Combining hydrothermal and anaerobic digestion may, therefore, yield a higher energetic return by converting the feedstock into oil and biomethane. Copyright © 2017 Elsevier Ltd. All rights reserved.

  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. 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. 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…

  5. 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

  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. 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. 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. 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

  11. Benefits of Returning to Work After ECT.

    PubMed

    Berg, John Erik

    2013-03-01

    Severe unipolar or bipolar depression is often not helped by pharmacotherapy and/or psychotherapeutic treatment alone, whereas more than 80% of these patients remit after sessions of electroconvulsive treatment (ECT). Getting patients back to work after a severe depression may be important for maintaining the effect of ECT. Twenty consecutive patients remitted to an acute psychiatric hospital for depression underwent ECT. None of the patients had been working before the inpatient stay. Four patients were living on a permanent sickness allowance from the State (invalidity pension) before ECT, and thus were not expected to start work thereafter. Ten of the patients returned to work. Hospital treatment in Norway (including ECT) is provided free of charge with no copayments from the patient. The mean length of sick leave before ECT was 14.7 months. The 10 patients who returned to work had accrued public costs before their inpatient stays totalling NOK (Norwegian krone) 2,994,635 or a mean of NOK 299,463 per patient (&OV0556;1 = 9 NOK or $1 = 6 NOK ). The total public cost of their inpatient stays was NOK 1,680,000. During the first year after ECT, these 10 patients received NOK 2,680,000 in wages (NOK 3,238,300 during the mean number of months they were observed). Most of the patients (10 of 16) receiving ECT returned to work and within 2 years had earned more than the total cost both of their sick leave before admittance to hospital and the public cost of their 4 weeks' inpatient treatment. It is a pity that many countries, including Norway, only allow ECT as a treatment of last resort after failed psychotherapy or pharmacotherapy. Higher public spending is an inadvertent result of such a policy toward ECT.

  12. 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.

  13. 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…

  14. 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...

  15. 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...

  16. Opportunity Texas[TM]: Learn. Earn. Save.

    ERIC Educational Resources Information Center

    Center for Public Policy Priorities, 2010

    2010-01-01

    Texas faces numerous challenges but also has abundant opportunities to build the middle class and increase prosperity. Unfortunately, too many Texans are on the sideline, lacking access to opportunities to learn, earn, and save to secure a more prosperous future for themselves and their families. To create jobs, increase income, and promote…

  17. School Desegregation, Academic Attainment, and Earnings.

    ERIC Educational Resources Information Center

    Rivkin, Steven G.

    2000-01-01

    High School and Beyond longitudinal survey data were used to investigate the impact of school racial composition and quality on achievement, educational attainment, and earnings for blacks. Results support the idea that school quality improvement is likely to be much more effective than desegregation as a means of improving academic and labor…

  18. 26 CFR 301.7507-5 - Earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... correctly compute the tax liability, even though in the opinion of the taxpayer it is immune from tax... of the $6,400 immune from collection from 1954 earnings may be collected thereafter from unsegregated... for 1955, is not available for collection of the tax for prior years, which became immune as described...

  19. 26 CFR 301.7507-5 - Earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... correctly compute the tax liability, even though in the opinion of the taxpayer it is immune from tax... of the $6,400 immune from collection from 1954 earnings may be collected thereafter from unsegregated... for 1955, is not available for collection of the tax for prior years, which became immune as described...

  20. 26 CFR 301.7507-5 - Earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... correctly compute the tax liability, even though in the opinion of the taxpayer it is immune from tax... of the $6,400 immune from collection from 1954 earnings may be collected thereafter from unsegregated... for 1955, is not available for collection of the tax for prior years, which became immune as described...

  1. 26 CFR 301.7507-5 - Earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... correctly compute the tax liability, even though in the opinion of the taxpayer it is immune from tax... of the $6,400 immune from collection from 1954 earnings may be collected thereafter from unsegregated... for 1955, is not available for collection of the tax for prior years, which became immune as described...

  2. 26 CFR 301.7507-5 - Earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... correctly compute the tax liability, even though in the opinion of the taxpayer it is immune from tax... of the $6,400 immune from collection from 1954 earnings may be collected thereafter from unsegregated... for 1955, is not available for collection of the tax for prior years, which became immune as described...

  3. Return to sport after open and microdiscectomy surgery versus conservative treatment for lumbar disc herniation: a systematic review with meta-analysis.

    PubMed

    Reiman, Michael P; Sylvain, Jonathan; Loudon, Janice K; Goode, Adam

    2016-02-01

    Lumbar disc herniation has a prevalence of up to 58% in the athletic population. Lumbar discectomy is a common surgical procedure to alleviate pain and disability in athletes. We systematically reviewed the current clinical evidence regarding athlete return to sport (RTS) following lumbar discectomy compared to conservative treatment. A computer-assisted literature search of MEDLINE, CINAHL, Web of Science, PEDro, OVID and PubMed databases (from inception to August 2015) was utilised using keywords related to lumbar disc herniation and surgery. The design of this systematic review was developed using the guidelines of the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). Methodological quality of individual studies was assessed using the Downs and Black scale (0-16 points). The search strategy revealed 14 articles. Downs and Black quality scores were generally low with no articles in this review earning a high-quality rating, only 5 articles earning a moderate quality rating and 9 of the 14 articles earning a low-quality rating. The pooled RTS for surgical intervention of all included studies was 81% (95% CI 76% to 86%) with significant heterogeneity (I(2)=63.4%, p<0.001) although pooled estimates report only 59% RTS at same level. Pooled analysis showed no difference in RTS rate between surgical (84% (95% CI 77% to 90%)) and conservative intervention (76% (95% CI 56% to 92%); p=0.33). Studies comparing surgical versus conservative treatment found no significant difference between groups regarding RTS. Not all athletes that RTS return at the level of participation they performed at prior to surgery. Owing to the heterogeneity and low methodological quality of included studies, rates of RTS cannot be accurately determined. 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/

  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. 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...

  6. Digestibility of gluten proteins is reduced by baking and enhanced by starch digestion

    PubMed Central

    Pan, Xiaoyan; Bellido, Vincent; Toole, Geraldine A.; Gates, Fred K.; Wickham, Martin S. J.; Shewry, Peter R.; Bakalis, Serafim; Padfield, Philip; Mills, E. N. Clare

    2015-01-01

    Scope Resistance of proteins to gastrointestinal digestion may play a role in determining immune‐mediated adverse reactions to foods. However, digestion studies have largely been restricted to purified proteins and the impact of food processing and food matrices on protein digestibility is poorly understood. Methods and results Digestibility of a total gliadin fraction (TGF), flour (cv Hereward), and bread was assessed using in vitro batch digestion with simulated oral, gastric, and duodenal phases. Protein digestion was monitored by SDS‐PAGE and immunoblotting using monoclonal antibodies specific for celiac‐toxic sequences (QQSF, QPFP) and starch digestion by measuring undigested starch. Whereas the TGF was rapidly digested during the gastric phase the gluten proteins in bread were virtually undigested and digested rapidly during the duodenal phase only if amylase was included. Duodenal starch digestion was also slower in the absence of duodenal proteases. Conclusion The baking process reduces the digestibility of wheat gluten proteins, including those containing sequences active in celiac disease. Starch digestion affects the extent of protein digestion, probably because of gluten‐starch complex formation during baking. Digestion studies using purified protein fractions alone are therefore not predictive of digestion in complex food matrices. PMID:26202208

  7. Expectations and reality: a case study of return migration from the United States to Southern Italy.

    PubMed

    Cerase, F P

    1974-01-01

    to, they begin to think of returning. Returned migrants interviewed experienced an abrupt passage from a rural to an urban and industrial world. Few of the immigrants whose background was in a fa rm occupation engaged in farming upon arrival in the US. The factor determining whether the immigrant surmounts the problems of the 1st phase of his/her experience is his/her work. If the work the immigrant has found makes him/her part of the production process, the money earned makes him/her part of the consumption process. And, this is the 1st turning point in the experience as an immigrant. A return of conservativism is given when the immigrant continues to consider his/her earnings and investments in terms of the traditional scheme appropriate to the home country. Return of innovation is the term given to those who were unwilling or unable to accept fully their expected position in the new society and tended to detach themselves, even to the point of return to the mother country. The consequences of returns to the native society are summarized. In sum, it appears that returned migrants cannot function as vehicles of social development.

  8. E-Learning Strategy for Earning Learners

    ERIC Educational Resources Information Center

    Singaravelu, G.

    2011-01-01

    The study enlightens the effectiveness of e-learning strategy in learning English among the in-service teachers who are studying B.Ed in School of Distance Education, Bharathiar University, Coimbatore. E-learning strategy is a life long learning strategy for earning in-service teachers. It is a strategy of remaining in employment, which can be…

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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…

  1. 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…

  2. Enterprise Bargaining and the Gender Earnings Gap.

    ERIC Educational Resources Information Center

    Wooden, Mark

    1997-01-01

    Examination of the widening gender earnings gap in Australia indicates that women's wages continue to lag behind those of men. The main factor appears to be women's concentration in part-time work in enterprises where bargaining is less likely to occur. (JOW)

  3. 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...

  4. 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...

  5. 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.

  6. Digestibility of gluten proteins is reduced by baking and enhanced by starch digestion.

    PubMed

    Smith, Frances; Pan, Xiaoyan; Bellido, Vincent; Toole, Geraldine A; Gates, Fred K; Wickham, Martin S J; Shewry, Peter R; Bakalis, Serafim; Padfield, Philip; Mills, E N Clare

    2015-10-01

    Resistance of proteins to gastrointestinal digestion may play a role in determining immune-mediated adverse reactions to foods. However, digestion studies have largely been restricted to purified proteins and the impact of food processing and food matrices on protein digestibility is poorly understood. Digestibility of a total gliadin fraction (TGF), flour (cv Hereward), and bread was assessed using in vitro batch digestion with simulated oral, gastric, and duodenal phases. Protein digestion was monitored by SDS-PAGE and immunoblotting using monoclonal antibodies specific for celiac-toxic sequences (QQSF, QPFP) and starch digestion by measuring undigested starch. Whereas the TGF was rapidly digested during the gastric phase the gluten proteins in bread were virtually undigested and digested rapidly during the duodenal phase only if amylase was included. Duodenal starch digestion was also slower in the absence of duodenal proteases. The baking process reduces the digestibility of wheat gluten proteins, including those containing sequences active in celiac disease. Starch digestion affects the extent of protein digestion, probably because of gluten-starch complex formation during baking. Digestion studies using purified protein fractions alone are therefore not predictive of digestion in complex food matrices. © 2015 The Authors. Molecular Nutrition & Food Research published by Wiley-VCH Verlag GmbH & Co. KGaA, Weinheim.

  7. 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…

  8. 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…

  9. The life-cycle argument: age as a mediator of pharmacists' earnings.

    PubMed

    Carvajal, Manuel J; Armayor, Graciela M

    2015-01-01

    Age diversity poses challenges to pharmacy employers and managers. A life-cycle argument has been presented to explain pharmacists' age-related differences at work. Explore responses of pharmacists' wage-and-salary earnings in three age groups (younger than 40, 40-54 years, and 55 years plus) to labor input and human-capital variables. A survey questionnaire was mailed to registered pharmacists in South Florida, USA. An earnings function was formulated and tested, using ordinary least squares, for each age group separately to compare the direction, magnitude, and statistical significance of each determinant on earnings. The covariates were number of hours worked, type of pharmacy degree, years of professional experience, gender, number of children, and whether the pharmacist had completed a residency and/or attained a specialty board certification. The model showed better fit and statistical significance for practitioners under 40 and 55 years or older. The number of hours worked was the overwhelming determinant, but the magnitude of its influence was different for the three age groups. Human-capital indicators provided evidence in support of the life-cycle argument. The wage-and-salary earnings of pharmacy practitioners were mediated by age group in their response to labor input and human-capital variables. Copyright © 2015 Elsevier Inc. All rights reserved.

  10. Telecommuting and Earnings Trajectories Among American Women and Men 1989-2008.

    PubMed

    Glass, Jennifer L; Noonan, Mary C

    2016-09-01

    While flexibility in the location of work hours has shown positive organizational effects on productivity and retention, less is known about the earnings effects of telecommuting. We analyze weekly hours spent working from home using the 1989-2008 panels of the National Longitudinal Study of Youth. We describe the demographic and occupational characteristics of the employees engaged in telecommuting, then track their earnings growth with fixed-effects models, focusing on gender and parental status. Results show substantial variation in the earnings effects of telecommuting based on the point in the hours distribution worked from home. Working from home rather than the office produces equal earnings growth in the first 40 hours worked, but "taking work home" or overtime telecommuting yields significantly smaller increases than overtime worked on-site. Yet most observed telecommuting occurs precisely during this low-yield overtime portion of the hours distribution. Few gender or parental status differences emerged in these processes. These trends reflect potentially widespread negative consequences of the growing capacity of workers to perform their work from any location. Rather than enhancing true flexibility in when and where employees work, the capacity to work from home mostly extends the work day and encroaches into what was formerly home and family time.

  11. 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.

  12. Optimizing coffee cultivation and its impact on economic growth and export earnings of the producing countries: The case of Saudi Arabia.

    PubMed

    Al-Abdulkader, Ahmed M; Al-Namazi, Ali A; AlTurki, Turki A; Al-Khuraish, Muteb M; Al-Dakhil, Abdullah I

    2018-05-01

    Coffee is one of the historical socioeconomic crops. It has received an increasing attention at the global level, due to its positive interlinkage with the economic growth and on the gross domestic product for most of the producing countries, particularly, developing and least developed countries. Saudi Arabia is one of the coffee producing countries that has a relative comparative advantage of coffee cultivation. Yet, coffee cultivation has not received as much attention in Saudi Arabia as that of producing countries around the world. This study aims to assess the current state of coffee cultivation in Saudi Arabia and to investigate the potential to optimize coffee cultivation in Saudi Arabia that maximizes the net national economic return and export earnings, given limitation of cultivated areas, local market activities, and international trade activities. The study statistically analyzed primary data collected from around (65) coffee farms and traders in the study regions at the south and southwest Saudi Arabia, and optimized coffee cultivation in Saudi Arabia using LINGO optimization software. Empirical results of the study revealed the great potential of Saudi Arabia to expand coffee cultivation at south and southwest regions to meet the escalating local demand and to increase its share at the world market up to 2%. Optimization of coffee cultivation in Saudi Arabia showed a high potential to meet the local demand for coffee by producing 80.07 thousand tons grown over 2861.78 hectares and to generate a net return equivalent to $395.72 million a year, which is equivalent to $138.28 thousand per hectare and $4.94 thousand per ton of coffee. Optimizing coffee cultivation will play a substantial role to increase market share of Saudi Arabia to about 1-2% of the world market by increasing its export volume, respectively, to about 69.66 and 112.56 thousand tons, the national net economic return by about $395.86 and $395.95 million a year, and the export earnings

  13. 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

  14. 12 CFR 615.5215 - Distribution of earnings.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....5215 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM FUNDING AND FISCAL AFFAIRS, LOAN POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5215 Distribution of earnings. The boards of directors of System institutions may not reduce the permanent capital of the institution...

  15. Double Your Major, Double Your Return?

    ERIC Educational Resources Information Center

    Del Rossi, Alison F.; Hersch, Joni

    2008-01-01

    We use the 2003 National Survey of College Graduates to provide the first estimates of the effect on earnings of having a double major. Overall, double majoring increases earnings by 2.3% relative to having a single major among college graduates without graduate degrees. Most of the gains from having a double major come from choosing fields across…

  16. Digesting or swimming? Integration of the postprandial metabolism, behavior and locomotion in a frequently foraging fish.

    PubMed

    Nie, Li-Juan; Cao, Zhen-Dong; Fu, Shi-Jian

    2017-02-01

    Fish that are active foragers usually perform routine activities while digesting their food; thus, their postprandial swimming capacity and related behavior adjustments might be ecologically important. To test whether digestion affect swimming performance and the relationships of digestion with metabolism and behavior in an active forager, we investigated the postprandial metabolic response, spontaneous swimming activities, critical swimming speed (Ucrit), and fast-start escape performance of both fasted and digesting (3h after feeding to satiation) juvenile rose bitterling (Rhodeus ocellatus). Feeding to satiation elicited a 50% increase in the oxygen consumption rate, which peaked at 3h after feeding and returned to the prefeeding state after another 3h. However, approximately 50% and 90% of individuals resumed feeding behavior at 2 and 3h postfeeding, respectively, although the meal size varied substantially. Digestion showed no effect on either steady swimming performance as suggested by the Ucrit or unsteady swimming performance indicated by the maximum linear velocity in fast-start escape movement. However, digesting fish showed more spontaneous activity as indicated by the longer total distance traveled, mainly through an increased percentage of time spent moving (PTM). A further analysis found that fasting individuals with high swimming speed were more inclined to increase their PTM during digestive processes. The present study suggests that as an active forager With a small meal size and hence limited postprandial physiological and morphological changes, the swimming performance of rose bitterling is maintained during digestion, which might be crucial for its active foraging mode and anti-predation strategy. Copyright © 2016 Elsevier Inc. All rights reserved.

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. Panel Estimates of Male-Female Earnings Functions.

    ERIC Educational Resources Information Center

    Kim, Moon-Kak; Polachek, Solomon W.

    1994-01-01

    Application of single and simultaneous equation fixed-effects and random-effects shows that earnings appreciation with experience and depreciation with labor market interruptions are comparable for men and women. Adjusting for heterogeneity reduces the wage gap to 20%; adjusting for endogeneity reduces it nearly to zero. (SK)

  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. 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.

  5. 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.

  6. 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.

  7. 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…

  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. Effect of Acylglycerol Composition and Fatty Acyl Chain Length on Lipid Digestion in pH-Stat Digestion Model and Simulated In Vitro Digestion Model.

    PubMed

    Qi, Jin F; Jia, Cai H; Shin, Jung A; Woo, Jeong M; Wang, Xiang Y; Park, Jong T; Hong, Soon T; Lee, K-T

    2016-02-01

    In this study, a pH-stat digestion model and a simulated in vitro digestion model were employed to evaluate the digestion degree of lipids depending on different acylglycerols and acyl chain length (that is, diacylglycerol [DAG] compared with soybean oil representing long-chain triacylglycerol compared with medium-chain triacylglycerol [MCT]). In the pH-stat digestion model, differences were observed among the digestion degrees of 3 oils using digestion rate (k), digestion half-time (t1/2 ), and digestion extent (Φmax). The results showed the digestion rate order was MCT > soybean oil > DAG. Accordingly, the order of digestion half-times was MCT < soybean oil < DAG. In simulated in vitro digestion model, digestion rates (k') and digestion half-times (t'1/2 ) were also obtained and the results showed a digestion rate order of MCT (k' = 0.068 min(-1) ) > soybean oil (k' = 0.037 min(-1) ) > DAG (k' = 0.024 min(-1) ). Consequently, the order of digestion half-times was MCT (t'1/2 = 10.20 min) < soybean oil (t'1/2 = 18.74 min) < DAG (t'1/2 = 29.08 min). The parameters obtained using the 2 models showed MCT was digested faster than soybean oil, and that soybean oil was digested faster than DAG. © 2015 Institute of Food Technologists®

  10. 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…

  11. 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

  12. 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...

  13. 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…

  14. Higher Education, Productivity, and Earnings: A Review.

    ERIC Educational Resources Information Center

    Pencavel, John

    1991-01-01

    Provides a review of research on the contribution of education to the organization and productivity of a nation's resources. Focuses on what is known about the particular contribution of higher education to U.S. economic growth. Discusses the relationship between earnings and additional schooling. Concludes that increased education probably has…

  15. 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

  16. 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...

  17. 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

  18. 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.

  19. 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.

  20. 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…

  1. 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…

  2. 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…

  3. Making college worth it: a review of the returns to higher education.

    PubMed

    Oreopoulos, Philip; Petronijevic, Uros

    2013-01-01

    Despite a general rise in the return to college, likely due to technological change, the cost-benefit calculus facing prospective students can make the decision to invest in and attend college dauntingly complex. Philip Oreopoulos and Uros Petronijevic review research on the varying costs and benefits of higher education and explore in full the complexity of the decision to invest in and attend college. Optimal college attainment decisions are different for all prospective students, who diverge in terms of what they are likely to get out of higher education and what specific options might be best for them. Earnings of college graduates depend in important measure on the program of study and eventual occupation they choose. Students uninterested in or unable to complete a four-year college degree appear to benefit from completing a two-year degree. Prospective students may also face both financial constraints, which prohibit them from taking advantage of more education, and information problems and behavioral idiosyncrasies, such as reluctance to take on debt, which keep them from making optimal decisions about attending college. In their discussion of how student debt figures in the college investment, the authors note that some students borrow too little and, as a result, underinvest in their education. Carefully calculating the return on the college investment can help determine the "appropriate" amount of debt. Students are more likely to benefit from postsecondary education the more informed they are about the expenses associated with college and the potential options for financial aid, which can be extremely complex. To make the best college investment, Oreopoulos and Petronijevic stress, prospective students must give careful consideration to selecting the institution itself, the major to follow, and the eventual occupation to pursue. For any particular program at a particular school, anticipated future labor market earnings, the likelihood of completion, the

  4. Prediction of Return-to-original-work after an Industrial Accident Using Machine Learning and Comparison of Techniques

    PubMed Central

    2018-01-01

    Background Many studies have tried to develop predictors for return-to-work (RTW). However, since complex factors have been demonstrated to predict RTW, it is difficult to use them practically. This study investigated whether factors used in previous studies could predict whether an individual had returned to his/her original work by four years after termination of the worker's recovery period. Methods An initial logistic regression analysis of 1,567 participants of the fourth Panel Study of Worker's Compensation Insurance yielded odds ratios. The participants were divided into two subsets, a training dataset and a test dataset. Using the training dataset, logistic regression, decision tree, random forest, and support vector machine models were established, and important variables of each model were identified. The predictive abilities of the different models were compared. Results The analysis showed that only earned income and company-related factors significantly affected return-to-original-work (RTOW). The random forest model showed the best accuracy among the tested machine learning models; however, the difference was not prominent. Conclusion It is possible to predict a worker's probability of RTOW using machine learning techniques with moderate accuracy. PMID:29736160

  5. EARNINGS IN THE MACHINERY INDUSTRIES, MID-1966.

    ERIC Educational Resources Information Center

    BAUER, FREDERICK L.

    RESULTS OF A MID-1966 NATIONWIDE SURVEY BY THE BUREAU OF LABOR STATISTICS SHOWED THAT THE EARNINGS OF PRODUCTION AND RELATED NONELECTRICAL MACHINERY WORKERS IN 21 LARGE OCCUPATIONAL AREAS VARIED BY OCCUPATION, SIZE OF ESTABLISHMENT, AND COMMUNITY, INDUSTRY, LABOR-MANAGEMENT CONTRACT STATUS, AND LOCATION. THE AVERAGE HOURLY WAGE WAS $2.84. HIGHER…

  6. 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)

  7. Evaluating the Impact of CETA on Participant Earnings.

    ERIC Educational Resources Information Center

    Bryant, Edward C.; Rupp, Kalman

    1987-01-01

    Estimates of the Comprehensive Employment and Training Act's net impact on participant earnings, using Continuous Longitudinal Manpower Survey data, were compared to a similar sample from the Current Population Survey. The use of multivariate matching and weighting yielded acceptable results. (GDC)

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. Telecommuting and Earnings Trajectories Among American Women and Men 1989–2008

    PubMed Central

    Glass, Jennifer L.; Noonan, Mary C.

    2016-01-01

    While flexibility in the location of work hours has shown positive organizational effects on productivity and retention, less is known about the earnings effects of telecommuting. We analyze weekly hours spent working from home using the 1989–2008 panels of the National Longitudinal Study of Youth. We describe the demographic and occupational characteristics of the employees engaged in telecommuting, then track their earnings growth with fixed-effects models, focusing on gender and parental status. Results show substantial variation in the earnings effects of telecommuting based on the point in the hours distribution worked from home. Working from home rather than the office produces equal earnings growth in the first 40 hours worked, but “taking work home” or overtime telecommuting yields significantly smaller increases than overtime worked on-site. Yet most observed telecommuting occurs precisely during this low-yield overtime portion of the hours distribution. Few gender or parental status differences emerged in these processes. These trends reflect potentially widespread negative consequences of the growing capacity of workers to perform their work from any location. Rather than enhancing true flexibility in when and where employees work, the capacity to work from home mostly extends the work day and encroaches into what was formerly home and family time. PMID:27833214

  15. Digestion proteomics: tracking lactoferrin truncation and peptide release during simulated gastric digestion.

    PubMed

    Grosvenor, Anita J; Haigh, Brendan J; Dyer, Jolon M

    2014-11-01

    The extent to which nutritional and functional benefit is derived from proteins in food is related to its breakdown and digestion in the body after consumption. Further, detailed information about food protein truncation during digestion is critical to understanding and optimising the availability of bioactives, in controlling and limiting allergen release, and in minimising or monitoring the effects of processing and food preparation. However, tracking the complex array of products formed during the digestion of proteins is not easily accomplished using classical proteomics. We here present and develop a novel proteomic approach using isobaric labelling to mapping and tracking protein truncation and peptide release during simulated gastric digestion, using bovine lactoferrin as a model food protein. The relative abundance of related peptides was tracked throughout a digestion time course, and the effect of pasteurisation on peptide release assessed. The new approach to food digestion proteomics developed here therefore appears to be highly suitable not only for tracking the truncation and relative abundance of released peptides during gastric digestion, but also for determining the effects of protein modification on digestibility and potential bioavailability.

  16. Making a Community Interesting to Itself: Providing a Social Education through Urban History and Neighborhood Studies. ERIC Digest.

    ERIC Educational Resources Information Center

    Danzer, Gerald A.

    Community studies and an urban focus are returning to the social studies. This digest reviews urban studies from a historical perspective. The first section discusses the value of studying cities, noting that city living is becoming fashionable again, and a movement called the New Urbanism has brought a new appreciation for the social, cultural,…

  17. 20 CFR 302.4 - Nonqualifying earnings or payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 302.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT... organization; (b) Tips; (c) Payments under nongovernmental plans for unemployment, maternity or sickness... lost; (e) Wages from employment that is subject to the Federal Unemployment Tax Act; (f) Earnings from...

  18. 20 CFR 302.4 - Nonqualifying earnings or payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Section 302.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT... organization; (b) Tips; (c) Payments under nongovernmental plans for unemployment, maternity or sickness... lost; (e) Wages from employment that is subject to the Federal Unemployment Tax Act; (f) Earnings from...

  19. 20 CFR 302.4 - Nonqualifying earnings or payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Section 302.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT... organization; (b) Tips; (c) Payments under nongovernmental plans for unemployment, maternity or sickness... lost; (e) Wages from employment that is subject to the Federal Unemployment Tax Act; (f) Earnings from...

  20. 20 CFR 302.4 - Nonqualifying earnings or payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Section 302.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT... organization; (b) Tips; (c) Payments under nongovernmental plans for unemployment, maternity or sickness... lost; (e) Wages from employment that is subject to the Federal Unemployment Tax Act; (f) Earnings from...

  1. 20 CFR 302.4 - Nonqualifying earnings or payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Section 302.4 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT... organization; (b) Tips; (c) Payments under nongovernmental plans for unemployment, maternity or sickness... lost; (e) Wages from employment that is subject to the Federal Unemployment Tax Act; (f) Earnings from...

  2. 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),…

  3. 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…

  4. Career Length and Performance Among Professional Baseball Players Returning to Play After Hip Arthroscopy.

    PubMed

    Frangiamore, Salvatore J; Mannava, Sandeep; Briggs, Karen K; McNamara, Shannen; Philippon, Marc J

    2018-05-01

    Hip arthroscopy has been shown to be effective for management of symptomatic femoroacetabular impingement (FAI) in professional athletes; however, it is unclear how hip arthroscopy affects career length and performance when professional baseball players return to play. To determine the career length, performance, and return-to-play rates of professional baseball players after undergoing arthroscopy for symptomatic FAI. Case series; Level of evidence, 4. Forty-four professional baseball players (51 hips) underwent hip arthroscopy for FAI between 2000 and 2015 by a single surgeon. Data were retrieved for each player from MLB.com , MiLB.com , Baseballreference.com , and individual team websites. Age, surgical procedure, and intraoperative findings were also used in analysis. Return to play was defined as playing in a preseason or regular season major or minor league game after arthroscopy. Career length was measured as total years played before and after arthroscopy. Performance measures included earned run average for pitchers, batting average for position players, and games played for all players. Of the 44 players, there were 21 pitchers and 23 position players. Ninety-five percent (n = 42) were able to return to professional baseball after hip arthroscopy. The mean career length for all players was 9.5 years. The mean career length after return to play was 3.6 seasons (range, 1-14 seasons). Pitchers had a mean career length of 8.7 years (3.3 after surgery), and position players averaged a career length of 10 years (3.9 after surgery). There were no differences in performance measures between preinjury and postoperative values. Professional baseball players undergoing hip arthroscopy for FAI returned to sport and had similar performance as they did before injury. The average career length was 9.5 years. In our study cohort, more pitchers than position players underwent hip arthroscopy. Hip arthroscopy appears to be an effective surgical intervention, allowing for

  5. 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...

  6. Prediction of in vivo neutral detergent fiber digestibility and digestion rate of potentially digestible neutral detergent fiber: comparison of models.

    PubMed

    Huhtanen, P; Seppälä, A; Ahvenjärvi, S; Rinne, M

    2008-10-01

    Eleven 1-pool, seven 2-pool, and three 3-pool models were compared in fitting gas production data and predicting in vivo NDF digestibility and effective first-order digestion rate of potentially digestible NDF (pdNDF). Isolated NDF from 15 grass silages harvested at different stages of maturity was incubated in triplicate in rumen fluid-buffer solution for 72 h to estimate the digestion kinetics from cumulative gas production profiles. In vivo digestibility was estimated by the total fecal collection method in sheep fed at a maintenance level of feeding. The concentration of pdNDF was estimated by a 12-d in situ incubation. The parameter values from gas production profiles and pdNDF were used in a 2-compartment rumen model to predict pdNDF digestibility using 50 h of rumen residence time distributed in a ratio of 0.4:0.6 between the non-escapable and escapable pools. The effective first-order digestion rate was computed both from observed in vivo and model-predicted pdNDF digestibility assuming the passage kinetic model described above. There were marked differences between the models in fitting the gas production data. The fit improved with increasing number of pools, suggesting that silage pdNDF is not a homogenous substrate. Generally, the models predicted in vivo NDF digestibility and digestion rate accurately. However, a good fit of gas production data was not necessarily translated into improved predictions of the in vivo data. The models overestimating the asymptotic gas volumes tended to underestimate the in vivo digestibility. Investigating the time-related residuals during the later phases of fermentation is important when the data are used to estimate the first-order digestion rate of pdNDF. Relatively simple models such as the France model or even a single exponential model with discrete lag period satisfied the minimum criteria for a good model. Further, the comparison of feedstuffs on the basis of parameter values is more unequivocal than in the case

  7. 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...

  8. 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…

  9. The Earnings Gap Between Women and Men.

    ERIC Educational Resources Information Center

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

    Differences between the earnings of men and women suggest that women are being paid less for doing the same job. Factors that attribute to the wage differences are (1) women are concentrated in those occupations which are less skilled and in which wages are relatively low, (2) women working on full-time schedules tend to work less overtime than…

  10. Earned Degrees Conferred: 1969-70 Summary Data.

    ERIC Educational Resources Information Center

    Hooper, Mary Evans

    This document presents a report of earned degrees conferred by institutions of higher education in the United States in 1969-1970. Some of the highlights of the report include: (1) 1,072,581 degrees were conferred at the bachelor's and higher levels at 1,617 institutions; (2) publically controlled institutions awarded 65% of all degrees; (3)…

  11. Japan's Teachers Earn Tenure on Day One

    ERIC Educational Resources Information Center

    Ahn, Ruth; Asanuma, Shigeru; Mori, Hisayoshi

    2016-01-01

    Teachers in Japan earn tenure on their first day of employment--not after two years of experience based on evaluations of teaching performance or student test scores. This is almost too good to be true. If tenure is so easy to attain, how do the Japanese make sure their teachers, especially novice teachers hired with little teaching experience,…

  12. 20 CFR 725.536 - Reductions; excess earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... excess earnings under the provisions of sections 203 (b), (f), (g), (h), (j), and (l) of the Social Security Act (42 U.S.C. 403 (b), (f), (g), (h), (j), and (l)), as if such benefit payments were benefits... was filed at any time, or of a miner whose claim was filed on or after January 1, 1982, benefit...

  13. Digested disorder

    PubMed Central

    DeForte, Shelly; Reddy, Krishna D; Uversky, Vladimir N

    2013-01-01

    The current literature on intrinsically disordered proteins is overwhelming. To keep interested readers up to speed with this literature, we continue a “Digested Disorder” project and represent a series of reader’s digest type articles objectively representing the research papers and reviews on intrinsically disordered proteins. The only 2 criteria for inclusion in this digest are the publication date (a paper should be published within the covered time frame) and topic (a paper should be dedicated to any aspect of protein intrinsic disorder). The current digest issue covers papers published during the period of April, May, and June of 2013. The papers are grouped hierarchically by topics they cover, and for each of the included paper a short description is given on its major findings. PMID:28516028

  14. Medical Expenditures and Earnings Losses Among US Adults With Arthritis in 2013.

    PubMed

    Murphy, Louise B; Cisternas, Miriam G; Pasta, David J; Helmick, Charles G; Yelin, Edward H

    2018-06-01

    We estimated the economic impact of arthritis using 2013 US Medical Expenditure Panel Survey (MEPS) data. We calculated arthritis-attributable and all-cause medical expenditures for adults age ≥18 years and arthritis-attributable earnings losses among those ages 18-64 years who had ever worked. We calculated arthritis-attributable costs using multistage regression-based methods, and conducted sensitivity analyses to estimate costs for 2 other arthritis definitions in MEPS. In 2013, estimated total national arthritis-attributable medical expenditures were $139.8 billion (range $135.9-$157.5 billion). Across expenditure categories, ambulatory care expenditures accounted for nearly half of arthritis-attributable expenditures. All-cause expenditures among adults with arthritis represented 50% of the $1.2 trillion national medical expenditures among all US adults in MEPS. Estimated total national arthritis-attributable earning losses were $163.7 billion (range $163.7-$170.0 billion). The percentage with arthritis who worked in the past year was 7.2 percentage points lower than those without arthritis (76.8% [95% confidence interval (95% CI)] 75.0-78.6 and 84.0% [95% CI 82.5-85.5], respectively, adjusted for sociodemographics and chronic conditions). Total arthritis-attributable medical expenditures and earnings losses were $303.5 billion (range $303.5-$326.9 billion). Total national arthritis-attributable medical care expenditures and earnings losses among adults with arthritis were $303.5 billion in 2013. High arthritis-attributable medical expenditures might be reduced by greater efforts to reduce pain and improve function. The high earnings losses were largely attributable to the substantially lower prevalence of working among those with arthritis compared to those without, signaling the need for interventions that keep people with arthritis in the workforce. © 2017, American College of Rheumatology.

  15. Survey of survivors' perspective on return to work after stroke.

    PubMed

    Hartke, Robert J; Trierweiler, Robert

    2015-10-01

    To describe the development and results of a detailed survey on return to work (RTW) after stroke completed by survivors at various stages of recovery. This study used a multi-method qualitative and quantitative research strategy to design and implement a 39-item survey for stroke survivors. Individual interviews, focus groups, and working committees were used to conceptualize the issues and translate them into a survey format. Surveys were distributed in regular and electronic mail. Groups of rehabilitation professionals, employers, and stroke survivors were assembled to review findings and obtain feedback to aide in interpretation. Overall 715 surveys were completed. The respondents were on average 54 years of age, mostly white, well-educated, urban dwelling, and in skilled occupations. Results are described in seven areas: financial, stroke impairments, organizational, work and psychological issues, interpersonal support, and therapy. Several salient findings are described including the role of fatigue, under utilization of vocational rehabilitation (VR) services, and motivational factors related to finances, self-esteem, work, and workplace relationships. Although earning an income is a strong motivation to RTW, salary decreases in importance when compared with other psychological benefits. Fatigue was rated as the second highest impairment barrier to RTW and persisted as a relevant impediment over time. Attitudes of co-workers and flexibility in work schedule were viewed as most helpful to the RTW process, whereas work stress was viewed as the greatest impediment to return. Only 24% of the sample received VR counseling with more respondents receiving counseling if they returned 6 months or longer after their stroke. Other trends and clinical and research implications are discussed.

  16. 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…

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. Sex differentials in the earnings of Ph.D.s.

    PubMed

    Ferber, M A; Kordick, B

    1978-01-01

    Using a survey of two cohorts of men and women who received Ph.D.s in the years 1958-63 and 1967-72, the authors test two hypotheses: (1) that the relatively lower earnings of highly educated women can be explained largely by their career interruptions and by their lesser willingness to accumulate human capital in anticipation of such interruptions, and (2) that the differential in earnings between men and women increases with age because of career interruptions and that the gap narrows once women reenter the labor force on a permanent basis The findings do not lend support to either of these hypotheses, leading the authors to reject the proposition that the lower rewards of women Ph.D.s are primarily caused by their own voluntary decisions.

  8. Anaerobic Digestion and its Applications

    EPA Science Inventory

    Anaerobic digestion is a natural biological process. The initials "AD" may refer to the process of anaerobic digestion, or the built systems of anaerobic digesters. While there are many kinds of digesters, the biology is basically the same for all. Anaerobic digesters are built...

  9. 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. ...

  10. 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. ...

  11. Digested disorder

    PubMed Central

    Reddy, Krishna D; DeForte, Shelly; Uversky, Vladimir N

    2014-01-01

    The current literature on intrinsically disordered proteins grows fast. To keep interested readers up to speed with this literature, we continue a “Digested Disorder” project and represent a new issue of reader’s digest of the research papers and reviews on intrinsically disordered proteins. The only 2 criteria for inclusion in this digest are the publication date (a paper should be published within the covered time frame) and topic (a paper should be dedicated to any aspect of protein intrinsic disorder). The current digest issue covers papers published during the third quarter of 2013; i.e., during the period of June, July, and September of 2013. Similar to previous issues, the papers are grouped hierarchically by topics they cover, and for each of the included paper a short description is given on its major findings. PMID:28232877

  12. Determinants for return to work among sickness certified patients in general practice.

    PubMed

    von Celsing, Anna-Sophia; Svärdsudd, Kurt; Eriksson, Hans-G; Björkegren, Karin; Eriksson, Margaretha; Wallman, Thorne

    2012-12-14

    Long-term sickness absence is one of the main risk factors for permanent exit out of the labour market. Early identification of the condition is essential to facilitate return to work. The aim of this study was to analyse possible determinants of return to work and their relative impact. All 943 subjects aged 18 to 63 years, sickness certified at a Primary Health Care Centre in Sweden from 1 January until 31 August 2004, were followed up for three years. Baseline information on sex, age, sick leave diagnosis, employment status, extent of sick leave, and sickness absence during the year before baseline was obtained, as was information on all compensated days of sick leave, disability pension and death during follow-up. Slightly more than half the subjects were women, mean age was 39 years. Half of the study population returned to work within 14 days after baseline, and after three years only 15 subjects were still on sick leave. In multivariate proportional hazards regression analysis the extent of previous sick leave, age, being on part-time sick leave, and having a psychiatric, musculoskeletal, cardiovascular, nervous disease, digestive system, or injury or poisoning diagnosis decreased the return to work rate, while being employed increased it. Marital status, sex, being born in Sweden, citizenship, and annual salary had no influence. In logistic regression analyses across follow-up time these variables altogether explained 88-90% of return to work variation. Return to work was positively or negatively associated by a number of variables easily accessible in the GP's office. Track record data in the form of previous sick leave was the most influential variable.

  13. 20 CFR 725.536 - Reductions; excess earnings.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... excess earnings under the provisions of sections 203 (b), (f), (g), (h), (j), and (l) of the Social Security Act (42 U.S.C. 403 (b), (f), (g), (h), (j), and (l)), as if such benefit payments were benefits... claim was filed at any time, or of a miner whose claim was filed on or after January 1, 1982, benefit...

  14. 20 CFR 725.536 - Reductions; excess earnings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... excess earnings under the provisions of sections 203 (b), (f), (g), (h), (j), and (l) of the Social Security Act (42 U.S.C. 403 (b), (f), (g), (h), (j), and (l)), as if such benefit payments were benefits... claim was filed at any time, or of a miner whose claim was filed on or after January 1, 1982, benefit...

  15. 20 CFR 725.536 - Reductions; excess earnings.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... excess earnings under the provisions of sections 203 (b), (f), (g), (h), (j), and (l) of the Social Security Act (42 U.S.C. 403 (b), (f), (g), (h), (j), and (l)), as if such benefit payments were benefits... claim was filed at any time, or of a miner whose claim was filed on or after January 1, 1982, benefit...

  16. 20 CFR 725.536 - Reductions; excess earnings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... excess earnings under the provisions of sections 203 (b), (f), (g), (h), (j), and (l) of the Social Security Act (42 U.S.C. 403 (b), (f), (g), (h), (j), and (l)), as if such benefit payments were benefits... claim was filed at any time, or of a miner whose claim was filed on or after January 1, 1982, benefit...

  17. Bridging Social Capital and Individual Earnings: Evidence for an Inverted U.

    PubMed

    Growiec, Katarzyna; Growiec, Jakub

    Based on data on a cross section of individuals surveyed in the 1999-2002 wave of World and European Values Surveys, we investigate the multilateral associations between bridging social capital, individuals' earnings, as well as social trust and employment status. Our analysis provides robust evidence that the relationship between bridging social capital and earnings is inverted-U shaped. We carry out a range of tests in order to ascertain that this result is not driven by regressor endogeneity or omitted variables bias. We also identify significant interaction effects between bridging social capital, social trust, and employment status.

  18. 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…

  19. Economic consequences of workplace injuries and illnesses: lost earnings and benefit adequacy.

    PubMed

    Boden, L I; Galizzi, M

    1999-11-01

    This is the first study based on individual data to estimate earnings lost from virtually all reported workplace injuries and illnesses in a state. We estimated lost earnings from workplace injuries and illnesses occurring in Wisconsin in 1989-90, using workers' compensation data and 6 years of unemployment insurance wage data. We used regression techniques to estimate losses relative to a comparison group. The average present value of losses projected 10 years past the observed period is over $8,000 per injury. Women lose a greater proportion of their preinjury earnings than do men. Replacement of after-tax projected losses averages 64% for men and 50% for women. Overall, workers with compensated injuries and illnesses experienced discounted pre-tax losses projected to total over $530,000,000 (1994 dollars), with about 60% of after-tax losses replaced by workers' compensation. Generally, groups losing over eight weeks' work received workers' compensation benefits covering less than 40% of their losses. Copyright 1999 Wiley-Liss, Inc.

  20. Can "Some College" Help Reduce Future Earnings Inequality?

    ERIC Educational Resources Information Center

    Gitterman, Daniel P.; Moulton, Jeremy G.; Bono-Lunn, Dillan; Chrisco, Laura

    2015-01-01

    This article addresses the policy debate over "college for all" versus "college for some" in the United States and analyzes the relationship between "some college" (as a formal education attainment category) and earnings. Our evidence confirms--using data from the American Community Survey (ACS), the Panel Study on…

  1. Keyboarding Coursework and Employment, Earnings, and Educational Attainment.

    ERIC Educational Resources Information Center

    Hearn, James C.; And Others

    1993-01-01

    Survey data from 6,476 postsecondary students and 2,525 nonstudents were examined for postschool effects of student participation in typing and keyboarding coursework on employment, earnings, further education attainment, and related equity and cost-effectiveness issues. Results indicate significant positive effects on almost all aspects examined.…

  2. Motivating Factors behind Latinas Earning a Baccalaureate Degree

    ERIC Educational Resources Information Center

    Arizaga Marron, Aryca

    2014-01-01

    Two concerns served the impetus for this study. Limited literature has created a research gap exploring why Latinas earn baccalaureate degrees from extended universities, and the community central to the study has been lagging behind state and national baccalaureate degree attainment. The researcher employed mixed-methods to describe motivating…

  3. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the amount of... income, as the case may be). For instance, a corporation keeping its books and filing its income tax...

  4. 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.

  5. 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…

  6. 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...

  7. 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…

  8. 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…

  9. 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...

  10. Educators' Degrees Earned on Internet Raise Fraud Issues

    ERIC Educational Resources Information Center

    Trotter, Andrew

    2004-01-01

    This article discusses how the degrees earned by a dozen educators on the Internet have raised fraud issues. Small firms known as "credential evaluators" help states and school districts detect educators who present phony or flimsy academic credentials from overseas institutions--a safeguard that is becoming more important with the…

  11. 26 CFR 1.1502-33 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-tier members and consolidating the group's earnings and profits in the common parent. References in... tax year beginning on or after January 1, 1995. The statement must be signed by the common parent, and... acquisition of either the assets of the common parent of the terminating group in a reorganization described...

  12. 26 CFR 1.312-6 - Earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... exclude from earnings and profits that portion of any premium which is unearned under the provisions of section 832(b)(4) and which is segregated accordingly in the unearned premium reserve. (b) Among the items... items includible in gross income under section 61 or corresponding provisions of prior revenue acts...

  13. Digested disorder: Quarterly intrinsic disorder digest (April-May-June, 2013).

    PubMed

    DeForte, Shelly; Reddy, Krishna D; Uversky, Vladimir N

    2013-01-01

    The current literature on intrinsically disordered proteins is overwhelming. To keep interested readers up to speed with this literature, we continue a "Digested Disorder" project and represent a series of reader's digest type articles objectively representing the research papers and reviews on intrinsically disordered proteins. The only 2 criteria for inclusion in this digest are the publication date (a paper should be published within the covered time frame) and topic (a paper should be dedicated to any aspect of protein intrinsic disorder). The current digest issue covers papers published during the period of April, May, and June of 2013. The papers are grouped hierarchically by topics they cover, and for each of the included paper a short description is given on its major findings.

  14. Impact of a multicarbohydrase containing α-galactosidase and xylanase on ileal digestible energy, crude protein digestibility, and ileal amino acid digestibility in broiler chickens.

    PubMed

    Jasek, A; Latham, R E; Mañón, A; Llamas-Moya, S; Adhikari, R; Poureslami, R; Lee, J T

    2018-06-08

    Exogenous enzymatic supplementation of poultry feeds, including α-galactosidase and xylanase, has been shown to increase metabolically available energy, although little information has been published on the impact on amino acid digestibility. An experiment was conducted to investigate a multicarbohydrase containing α-galactosidase and xylanase on amino acid digestibility, ileal digestible energy (IDE), and CP in male broiler chicks. The experiment was a 2 × 2 (diet × enzyme) factorial arrangement with 15 replicates of 8 male broilers per replicate raised for 21 d in a battery setting. The 2 dietary treatments included a positive control (PC) and a negative control (NC) diet formulated to contain 2.5% less calculated AME and digestible amino acids. Each of these diets was fed with and without enzyme. Broilers were fed a starter diet from 0-14 d (crumble) and a grower from 14-21 d (pellet). Birds were sampled on day 21 to determine ileal amino acid digestibility, IDE, and CP digestibility. Titanium dioxide (TiO2) was used as an indigestible marker for the determination of digestibility coefficients. Total ileal amino acid digestibility was increased (P = 0.008) by 3.80% with the inclusion of enzyme. Methionine and lysine digestibility was improved (P < 0.05) with the inclusion of enzyme by 3.37% and 2.61%, respectively. Enzyme inclusion increased (P = 0.001) cysteine digestibility by 9.3%. Diet-influenced ileal amino acid digestibility with tryptophan, threonine, isoleucine, and valine digestibility being increased (P < 0.05) in the PC when compared to the NC. IDE was decreased (P = 0.037) in broilers fed the NC diet by 100 kcal/kg feed when compared to broilers fed the PC diet. Enzyme inclusion increased (P = 0.047) IDE value by 90 kcal/kg. Crude protein digestibility was not influenced by diet; however, similar improvements in CP digestibility with enzyme inclusion were observed as with energy. These data support the benefits of a multicarbohydrase containing

  15. 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...

  16. 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.

  17. Opting Out and Buying Out: Wives’ Earnings and Housework Time

    PubMed Central

    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 Retirement Study (N = 796), use of market substitutes for women’s housework was found to be only weakly associated with wives’ time cooking and cleaning. Furthermore, expenditures on market substitutes explain less than 15% of the earnings–housework time relationship. This suggests that use of market substitutes plays a smaller role in explaining variation in wives’ time in household labor than has previously been hypothesized. PMID:22053115

  18. The feminization of foreign currency earnings: women's labor in Sri Lanka.

    PubMed

    Samarasinghe, V

    1998-01-01

    This paper considers women's participation in foreign currency earning activities in Sri Lanka. The author first analyzes the structure of women's participation patterns in the major foreign currency earning activities in the country, including consideration of their wage levels and the impact of ethnicity, age, educational levels, and skills upon the different components of those activities in which women participate. She then probes the applicability for Sri Lanka of Guy Standing's argument that structural adjustment policies (SAP) have triggered a change in labor force practices leading to a feminization through flexible labor. Many studies have shown that cutbacks in subsidies mandated by SAPs and initiated in the 1980s among developing countries have adversely affected poor women. Women have adjusted to the new situation in a variety of ways, ranging from cutting their household budgets for basic needs to seeking income-generating work in the informal sector and participating in labor-intensive manufacturing activities. In closing, the author assesses the degree to which the new demands made upon women resulting from the effect of SAPs upon their households have stimulated women's increasing participation in foreign currency earning activities.

  19. The Motherhood Earnings Dip: Evidence from Administrative Records

    ERIC Educational Resources Information Center

    Fernandez-Kranz, Daniel; Lacuesta, Aitor; Rodriguez-Planas, Nuria

    2013-01-01

    Using Spanish Social Security records, we document the channels through which mothers fall onto a lower earnings track, such as shifting into part- time work, accumulating lower experience, or transitioning to lower-paying jobs, and are able to explain 71 percent of the unconditional individual fixed- effects motherhood wage gap. The earnings…

  20. 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...

  1. 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...

  2. Agile software development in an earned value world: a survival guide

    NASA Astrophysics Data System (ADS)

    Kantor, Jeffrey; Long, Kevin; Becla, Jacek; Economou, Frossie; Gelman, Margaret; Juric, Mario; Lambert, Ron; Krughoff, Simon; Swinbank, John D.; Wu, Xiuqin

    2016-08-01

    Agile methodologies are current best practice in software development. They are favored for, among other reasons, preventing premature optimization by taking a somewhat short-term focus, and allowing frequent replans/reprioritizations of upcoming development work based on recent results and current backlog. At the same time, funding agencies prescribe earned value management accounting for large projects which, these days, inevitably include substantial software components. Earned Value approaches emphasize a more comprehensive and typically longer-range plan, and tend to characterize frequent replans and reprioritizations as indicative of problems. Here we describe the planning, execution and reporting framework used by the LSST Data Management team, that navigates these opposite tensions.

  3. 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…

  4. 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...

  5. 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...

  6. Digested disorder: Quarterly intrinsic disorder digest (July-August-September, 2013).

    PubMed

    Reddy, Krishna D; DeForte, Shelly; Uversky, Vladimir N

    2014-01-01

    The current literature on intrinsically disordered proteins grows fast. To keep interested readers up to speed with this literature, we continue a "Digested Disorder" project and represent a new issue of reader's digest of the research papers and reviews on intrinsically disordered proteins. The only 2 criteria for inclusion in this digest are the publication date (a paper should be published within the covered time frame) and topic (a paper should be dedicated to any aspect of protein intrinsic disorder). The current digest issue covers papers published during the third quarter of 2013; i.e., during the period of June, July, and September of 2013. Similar to previous issues, the papers are grouped hierarchically by topics they cover, and for each of the included paper a short description is given on its major findings.

  7. 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

  8. 76 FR 40280 - Major System Acquisition; Earned Value Management

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-08

    .... FOR FURTHER INFORMATION CONTACT: Carl Weber, NASA, Office of Procurement, Contract Management Division (Suite 5K80); (202) 358-1784; e-mail: [email protected] . SUPPLEMENTARY INFORMATION: I. Background... external Earned Value Management Requirements. Response: The regulation in the NASA FAR Supplement, 1834...

  9. 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.

  10. 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...

  11. 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...

  12. 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,…

  13. 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...

  14. 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)

  15. Digestive Physiology of Octopus maya and O. mimus: Temporality of Digestion and Assimilation Processes

    PubMed Central

    Gallardo, Pedro; Olivares, Alberto; Martínez-Yáñez, Rosario; Caamal-Monsreal, Claudia; Domingues, Pedro M.; Mascaró, Maite; Sánchez, Ariadna; Pascual, Cristina; Rosas, Carlos

    2017-01-01

    Digestive physiology is one of the bottlenecks of octopus aquaculture. Although, there are successful experimentally formulated feeds, knowledge of the digestive physiology of cephalopods is fragmented, and focused mainly on Octopus vulgaris. Considering that the digestive physiology could vary in tropical and sub-tropical species through temperature modulations of the digestive dynamics and nutritional requirements of different organisms, the present review was focused on the digestive physiology timing of Octopus maya and Octopus mimus, two promising aquaculture species living in tropical (22–30°C) and sub-tropical (15–24°C) ecosystems, respectively. We provide a detailed description of how soluble and complex nutrients are digested, absorbed, and assimilated in these species, describing the digestive process and providing insight into how the environment can modulate the digestion and final use of nutrients for these and presumably other octopus species. To date, research on these octopus species has demonstrated that soluble protein and other nutrients flow through the digestive tract to the digestive gland in a similar manner in both species. However, differences in the use of nutrients were noted: in O. mimus, lipids were mobilized faster than protein, while in O. maya, the inverse process was observed, suggesting that lipid mobilization in species that live in relatively colder environments occurs differently to those in tropical ecosystems. Those differences are related to the particular adaptations of animals to their habitat, and indicate that this knowledge is important when formulating feed for octopus species. PMID:28620313

  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. 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…

  18. 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...

  19. Education and Earnings: Empirical Findings from Alternative Operationalizations.

    ERIC Educational Resources Information Center

    Kominski, Robert

    Data from the third-wave interview of the 1984 panel of the Survey of Income and Program Participation (SIPP) are used to assess the empirical impact of a SIPP item concerning educational attainment on the regression of earnings on educational attainment. The SIPP is a longitudinal survey conducted by the United States Census Bureau to measure…

  20. Helping Working Families: The Earned Income Tax Credit.

    ERIC Educational Resources Information Center

    Hoffman, Saul D.; Seidman, Laurence S.

    The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…

  1. Education and the Earnings of Poverty-Area Residents.

    ERIC Educational Resources Information Center

    Danziger, Sheldon

    This paper employs data from the Census Employment Survey (CES) to analyze the effect of education on the earnings of poverty-area residents. Section I compares the definitions of the poverty area used by this survey with that of the Survey of Economic Opportunity (SEO). Section II examines their implications for truncation bias. In Section III,…

  2. Earnings among Young and Mature Danish University Graduates

    ERIC Educational Resources Information Center

    Klausen, Trond Beldo

    2016-01-01

    This paper studies the association between graduation age and earnings among university graduates in Denmark, which is a country with one of the oldest student populations in the world. Exploiting a rich data-set from administrative registers, the current study is able to track labour market career for a longer period of time and to control for…

  3. 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...

  4. 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...

  5. Spatial decision support system to evaluate crop residue energy potential by anaerobic digestion.

    PubMed

    Escalante, Humberto; Castro, Liliana; Gauthier-Maradei, Paola; Rodríguez De La Vega, Reynel

    2016-11-01

    Implementing anaerobic digestion (AD) in energy production from crop residues requires development of decision tools to assess its feasibility and sustainability. A spatial decision support system (SDSS) was constructed to assist decision makers to select appropriate feedstock according to biomethanation potential, identify the most suitable location for biogas facilities, determine optimum plant capacity and supply chain, and evaluate associated risks and costs. SDSS involves a spatially explicit analysis, fuzzy multi-criteria analysis, and statistical and optimization models. The tool was validated on seven crop residues located in Santander, Colombia. For example, fique bagasse generates about 0.21millionm(3)CH4year(-1) (0.329m(3)CH4kg(-1) volatile solids) with a minimum profitable plant of about 2000tonyear(-1) and an internal rate of return of 10.5%. SDSS can be applied to evaluate other biomass resources, availability periods, and co-digestion potential. Copyright © 2016. Published by Elsevier Ltd.

  6. 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

  7. 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...

  8. 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…

  9. 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...

  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 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. Evaluation of the pepsin digestibility assay for predicting amino acid digestibility of meat and bone meals.

    PubMed

    Davis, T M; Parsons, C M; Utterback, P L; Kirstein, D

    2015-05-01

    Sixteen meat and bone meal (MBM) samples were obtained and selected from various company plants to provide a wide range in pepsin nitrogen digestibility values. Pepsin digestibility was determined using either 0.02 or 0.002% pepsin. Amino acid (AA) digestibility of the 16 MBM samples was then determined using a precision-fed cecectomized rooster assay. The 0.02% pepsin digestibility values were numerically higher than the 0.002% pepsin values. The values varied from 77 to 93% for 0.02% pepsin and from 67 to 91% for 0.002% pepsin. The rooster AA digestibility results showed a wide range of values among MBM samples mostly due to the 4 samples having lowest and highest AA digestibility. A precision-fed broiler chick ileal AA digestibility assay confirmed that there were large differences in AA digestibility among the MBM samples having the lowest and highest rooster digestibility values. Correlation analyses between pepsin and AA digestibility values showed that the correlation values (r) were highly significant (P < 0.0001) for all AA when all 16 MBM samples were included in the analysis. However, when the MBM samples with the 2 lowest and the 2 highest rooster digestibility values were not included in the correlation analyses, the correlation coefficient values (r) were generally very low and not significant (P > 0.05). The results indicated that the pepsin nitrogen digestibility assay is only useful for detecting large differences in AA digestibility among MBM. There also was no advantage for using 0.02 versus 0.002% pepsin. © 2015 Poultry Science Association Inc.

  2. Pancreatic Digestive Enzyme Blockade in the Intestine Increases Survival After Experimental Shock

    PubMed Central

    DeLano, Frank A.; Hoyt, David B.; Schmid-Schönbein, Geert W.

    2015-01-01

    Shock, sepsis, and multiorgan failure are associated with inflammation, morbidity, and high mortality. The underlying pathophysiological mechanism is unknown, but evidence suggests that pancreatic enzymes in the intestinal lumen autodigest the intestine and generate systemic inflammation. Blocking these enzymes in the intestine reduces inflammation and multiorgan dysfunction. We investigated whether enzymatic blockade also reduces mortality after shock. Three rat shock models were used here: hemorrhagic shock, peritonitis shock induced by placement of cecal material into the peritoneum, and endotoxin shock. One hour after initiation of hemorrhagic, peritonitis, or endotoxin shock, animals were administered one of three different pancreatic enzyme inhibitors—6-amidino-2-naphtyl p-guanidinobenzoate di-methanesulfate, tranexamic acid, or aprotinin—into the lumen of the small intestine. In all forms of shock, blockade of digestive proteases with protease inhibitor attenuated entry of digestive enzymes into the wall of the intestine and subsequent autodigestion and morphological damage to the intestine, lung, and heart. Animals treated with protease inhibitors also survived in larger numbers than untreated controls over a period of 12 weeks. Surviving animals recovered completely and returned to normal weight within 14 days after shock. The results suggest that the active and concentrated digestive enzymes in the lumen of the intestine play a central role in shock and multi-organ failure, which can be treated with protease inhibitors that are currently available for use in the clinic. PMID:23345609

  3. 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...

  4. Psychrophilic anaerobic digestion of guinea pig manure in low-cost tubular digesters at high altitude.

    PubMed

    Garfí, Marianna; Ferrer-Martí, Laia; Villegas, Vidal; Ferrer, Ivet

    2011-05-01

    Guinea pig is one of the most common livestock in rural communities of the Andes. The aim of this research was to study the anaerobic digestion of guinea pig manure in low-cost unheated tubular digesters at high altitude. To this end, the performance of two pilot digesters was monitored during 7 months; and two greenhouse designs were compared. In the dome roof digester the temperature and biogas production were significantly higher than in the shed roof digester. However, the biogas production rate was low (0.04 m(biogas)(3)m(digester)(-3) d(-1)), which is attributed to the low organic loading rate (0.6 kg(VS)m(digester)(-3)d(-1)) and temperature (23°C) of the system, among other factors. In a preliminary fertilization study, the potato yield per hectare was increased by 100% using the effluent as biofertilizer. Improving manure management techniques, increasing the organic loading rate and co digesting other substrates may be considered to enhance the process. Copyright © 2011 Elsevier Ltd. All rights reserved.

  5. The challenges of anaerobic digestion and the role of biochar in optimizing anaerobic digestion.

    PubMed

    Fagbohungbe, Michael O; Herbert, Ben M J; Hurst, Lois; Ibeto, Cynthia N; Li, Hong; Usmani, Shams Q; Semple, Kirk T

    2017-03-01

    Biochar, like most other adsorbents, is a carbonaceous material, which is formed from the combustion of plant materials, in low-zero oxygen conditions and results in a material, which has the capacity to sorb chemicals onto its surfaces. Currently, research is being carried out to investigate the relevance of biochar in improving the soil ecosystem, digestate quality and most recently the anaerobic digestion process. Anaerobic digestion (AD) of organic substrates provides both a sustainable source of energy and a digestate with the potential to enhance plant growth and soil health. In order to ensure that these benefits are realised, the anaerobic digestion system must be optimized for process stability and high nutrient retention capacity in the digestate produced. Substrate-induced inhibition is a major issue, which can disrupt the stable functioning of the AD system reducing microbial breakdown of the organic waste and formation of methane, which in turn reduces energy output. Likewise, the spreading of digestate on land can often result in nutrient loss, surface runoff and leaching. This review will examine substrate inhibition and their impact on anaerobic digestion, nutrient leaching and their environmental implications, the properties and functionality of biochar material in counteracting these challenges. Copyright © 2016 Elsevier Ltd. All rights reserved.

  6. 18 CFR 367.2160 - Account 216, Unappropriated 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 216, Unappropriated retained earnings. 367.2160 Section 367.2160 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  7. 18 CFR 367.2150 - Account 215, Appropriated 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 215, Appropriated retained earnings. 367.2150 Section 367.2150 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

  8. Age, education, and earnings in the course of Brazilian development: does composition matter?

    PubMed Central

    de Lima Amaral, Ernesto Friedrich; Potter, Joseph E.; Hamermesh, Daniel S.; Rios-Neto, Eduardo Luiz Goncalves

    2015-01-01

    BACKGROUND The impacts of shifts in the age distribution of the working-age population have been studied in relation to the effect of the baby boom generation on the earnings of different cohorts in the U.S. However, this topic has received little attention in the context of the countries of Asia and Latin America, which are now experiencing substantial shifts in their age-education distributions. OBJECTIVE In this analysis, we estimate the impact of the changing relative size of the adult male population, classified by age and education groups, on the earnings of employed men living in 502 Brazilian local labor markets during four time periods between 1970 and 2000. METHODS Taking advantage of the huge variation across Brazilian local labor markets and demographic census micro-data, we used fixed effects models to demonstrate that age education group size depresses earnings. RESULTS These effects are more detrimental among age-education groups with higher education, but they are becoming less negative over time. The decrease in the share of workers with the lowest level of education has not led to gains in the earnings of these workers in recent years. CONCLUSIONS These trends might be a consequence of technological shifts and increasing demand for labor with either education or experience. Compositional shifts are influential, which suggests that this approach could prove useful in studying this central problem in economic development. PMID:26146484

  9. Low cost digester monitoring under realistic conditions: Rural use of biogas and digestate quality.

    PubMed

    Castro, L; Escalante, H; Jaimes-Estévez, J; Díaz, L J; Vecino, K; Rojas, G; Mantilla, L

    2017-09-01

    The purpose of this work was to assess the behaviour of anaerobic digestion of cattle manure in a rural digester under realistic conditions, and estimate the quality and properties of the digestate. The data obtained during monitoring indicated that the digester operation was stable without risk of inhibition. It produced an average of 0.85Nm 3 biogas/d at 65.6% methane, providing an energy savings of 76%. In addition, the digestate contained high nutrient concentrations, which is an important feature of fertilizers. However, this method requires post-treatment due to the presence of pathogens. Copyright © 2017 Elsevier Ltd. All rights reserved.

  10. Actinidin enhances protein digestion in the small intestine as assessed using an in vitro digestion model.

    PubMed

    Kaur, Lovedeep; Rutherfurd, Shane M; Moughan, Paul J; Drummond, Lynley; Boland, Mike J

    2010-04-28

    This paper describes an in vitro study that tests the proposition that actinidin from green kiwifruit influences the digestion of proteins in the small intestine. Different food proteins, from sources including soy, meat, milk, and cereals, were incubated in the presence or absence of green kiwifruit extract (containing actinidin) using a two-stage in vitro digestion system consisting of an incubation with pepsin at stomach pH (simulating gastric digestion) and then with added pancreatin at small intestinal pH, simulating upper tract digestion in humans. The digests from the small intestinal stage (following the gastric digestion phase) were subjected to gel electrophoresis (SDS-PAGE) to assess loss of intact protein and development of large peptides during the in vitro simulated digestion. Kiwifruit extract influenced the digestion patterns of all of the proteins to various extents. For some proteins, actinidin had little impact on digestion. However, for other proteins, the presence of kiwifruit extract resulted in a substantially greater loss of intact protein and different peptide patterns from those seen after digestion with pepsin and pancreatin alone. In particular, enhanced digestion of whey protein isolate, zein, gluten, and gliadin was observed. In addition, reverse-phase HPLC (RP-HPLC) analysis showed that a 2.5 h incubation of sodium caseinate with kiwifruit extract alone resulted in approximately 45% loss of intact protein.

  11. Digestion and digestive-transport surfaces in cestodes and their fish hosts.

    PubMed

    Izvekova, G I; Kuperman, B I; Kuz'mina, V V

    1997-12-01

    The structural and functional organization of digestive-transport surfaces in some lower cestodes and their fish hosts was studied. It has been shown that the ultrastructure of cestode microtriches and fish enterocyte microvilli being the basis of membrane-linked digestion is quite similar. These organelles increase the digestive-transport surfaces both in helminths and fishes. However, the hydrolytic enzyme activity in helminths is usually 2-4 times lower than that of the fishes. Desorption (adsorption) characteristics of various hydrolases in helminths and fishes are also different. In helminths the easily desorbed fraction of each enzyme is always more abundant than in fishes. In contrast, the intensity of transport processes in helminths is higher when compared with fishes. The adaptation of digestive-transport surfaces and enzyme systems to feeding conditions is discussed.

  12. 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…

  13. 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…

  14. 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…

  15. Manejando las burlas: Como los padres pueden ayudar a sus hijos (Easing the Teasing: How Parents Can Help Their Children). ERIC Digest.

    ERIC Educational Resources Information Center

    Freedman, Judy S.

    Children who are teased on a school bus, in class, or during recess often do not want to return to school. Unfortunately, teasing can occur anywhere, and it is difficult to prevent--despite the best efforts of parents, teachers, and school administrators to create a more cooperative atmosphere. This Spanish-language Digest discusses different…

  16. Low cost of gastric acid secretion during digestion in ball pythons.

    PubMed

    Nørgaard, Simon; Andreassen, Kim; Malte, Christian Lind; Enok, Sanne; Wang, Tobias

    2016-04-01

    Due to their large metabolic responses to digestion (specific dynamic action, SDA), snakes represent an interesting animal group to identify the underlying mechanisms for the postprandial rise in metabolism. The SDA response results from the energetic costs of many different processes ranging over prey handling, secretions by the digestive system, synthesis of enzymes, plasticity of most visceral organs, as well as protein synthesis and nitrogen excretion. The contribution of the individual mechanisms, however, remains elusive. Gastric acid secretion has been proposed to account for more than half of the SDA response, while other studies report much lower contributions of the gastric processes. To investigate the energetic cost of gastric acid secretion, ball pythons (Python regius) were fed meals with added amounts of bone meal (up to 25 g bone meal kg(-1) snake) to achieve a five-fold rise in the buffer capacity of the meals. Direct measurements within the stomach lumen showed similar reduction in gastric pH when buffer capacity was increased, but we found no effects on the rise in oxygen consumption over the first three days of digestion. There was, however, a slower return of oxygen consumption to resting baseline. We conclude that gastric acid secretion only contributes modestly to the SDA response and propose that post-absorptive processes, such as increased protein synthesis, are likely to underlie the SDA response. Copyright © 2016 Elsevier Inc. All rights reserved.

  17. 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…

  18. Earned print media in advancing tobacco control in Himachal Pradesh, India: a descriptive study.

    PubMed

    Sharma, Renu; Shewade, Hemant Deepak; Gopalan, Balasubramaniam; Badrel, Ramesh Kumar; Rana, Jugdeep Singh

    2017-01-01

    The Union-Bloomberg Initiative tobacco control projects were implemented in Himachal Pradesh (a hilly state in North India) from 2007 to 2014. The project focused on the establishment of an administrative framework; increasing the capacity of stakeholders; enforcement of legislation; coalition and networking with multiple stakeholders; awareness generation with focus on earned media and monitoring and evaluation with policy-focussed research. This study aimed to systematically analyse all earned print news items related to the projects. In this cross-sectional descriptive study, quantitative content analysis of earned print news items was carried out using predetermined codes related to areas of tobacco control policies. We also carried out a cost description of the hypothetical value of this earned media. The area of the news item in cm 2 was multiplied by the average rate of space for the paid news item in that particular newspaper. There were 6348 news items: the numbers steadily increased with time. Focus on Monitoring tobacco use, Protecting people from tobacco smoke, Offering help to quit, Warning about dangers of tobacco, Enforcing a ban on tobacco advertising and promotion, Raising tax on tobacco products was seen in 24, 17, 9, 23, 22 and 3% of news items, respectively. Press releases were highest at 44% and report by correspondents at 24%. Further, 55, 23 and 21% news items focused on smoking, smokeless and both forms of tobacco use, respectively. Sixty-six per cent and 34% news items, respectively, were focused on youth and women. The news items had a hypothetical value of US$1503 628.3, which was three times more than the funds spent on all project activities. In the absence of funding for paid media, the project strategically used earned media to promote tobacco control policies in the state.

  19. Earned print media in advancing tobacco control in Himachal Pradesh, India: a descriptive study

    PubMed Central

    Sharma, Renu; Shewade, Hemant Deepak; Gopalan, Balasubramaniam; Badrel, Ramesh Kumar; Rana, Jugdeep Singh

    2017-01-01

    Background The Union-Bloomberg Initiative tobacco control projects were implemented in Himachal Pradesh (a hilly state in North India) from 2007 to 2014. The project focused on the establishment of an administrative framework; increasing the capacity of stakeholders; enforcement of legislation; coalition and networking with multiple stakeholders; awareness generation with focus on earned media and monitoring and evaluation with policy-focussed research. This study aimed to systematically analyse all earned print news items related to the projects. Methods In this cross-sectional descriptive study, quantitative content analysis of earned print news items was carried out using predetermined codes related to areas of tobacco control policies. We also carried out a cost description of the hypothetical value of this earned media. The area of the news item in cm2 was multiplied by the average rate of space for the paid news item in that particular newspaper. Results There were 6348 news items: the numbers steadily increased with time. Focus on Monitoring tobacco use, Protecting people from tobacco smoke, Offering help to quit, Warning about dangers of tobacco, Enforcing a ban on tobacco advertising and promotion, Raising tax on tobacco products was seen in 24, 17, 9, 23, 22 and 3% of news items, respectively. Press releases were highest at 44% and report by correspondents at 24%. Further, 55, 23 and 21% news items focused on smoking, smokeless and both forms of tobacco use, respectively. Sixty-six per cent and 34% news items, respectively, were focused on youth and women. The news items had a hypothetical value of US$1503 628.3, which was three times more than the funds spent on all project activities. Conclusions In the absence of funding for paid media, the project strategically used earned media to promote tobacco control policies in the state. PMID:28589021

  20. Return to play after treatment of superior labral tears in professional baseball players.

    PubMed

    Fedoriw, Wasyl W; Ramkumar, Prem; McCulloch, Patrick C; Lintner, David M

    2014-05-01

    The published return-to-play (RTP) rates for athletes who have undergone surgical repair of superior labrum anterior-posterior (SLAP) tears vary widely and are generally accepted to be lower in the subset of competitive throwers. The efficacy of nonsurgical treatment for this group is unknown. Nonsurgical treatment of SLAP tears in professional baseball players leads to RTP before consideration of surgical treatment. Incorporating performance statistics and level of competition will result in lower calculated RTP rates than have been previously reported. Case series; Level of evidence, 4. A retrospective review of 119 consecutive patients in a single professional baseball organization with persistent shoulder pain that limited the ability to compete was performed. Sixty-eight patients had magnetic resonance imaging-documented SLAP lesions. All patients had failed 1 attempt at rehabilitation but had continued with supervised physical therapy. Treatment was according to an algorithm focusing on the correction of scapular dyskinesia and posterior capsular contracture with glenohumeral internal rotation deficit (GIRD), followed by pain-free return to throwing. Those who failed 2 cycles of nonsurgical treatment were treated surgically. Success was defined by 2 different standards: (1) RTP, in accordance with previous studies; and (2) a more stringent standard of return to the same level/quality of professional competition (A, AA, AAA, etc) with the incorporation of a return to preinjury individual performance statistics (earned run average, walks plus hits per inning pitched), termed "return to prior performance" (RPP). Sixty-eight athletes were identified with SLAP lesions. Twenty-one pitchers successfully completed the nonsurgical algorithm and attempted a return. Their RTP rate was 40%, and their RPP rate was 22%. The RTP rate for 27 pitchers who underwent 30 procedures was 48%, and the RPP rate was 7%. For 10 position players treated nonsurgically, the RTP rate was

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