26 CFR 26.6081-1 - Automatic extension of time for filing generation-skipping transfer tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Automatic extension of time for filing generation-skipping transfer tax returns. 26.6081-1 Section 26.6081-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX...

Will the use of a carbon tax for revenue generation produce an incentive to continue carbon emissions?

NASA Astrophysics Data System (ADS)

Wang, Rong; Moreno-Cruz, Juan; Caldeira, Ken

2017-05-01

Integrated assessment models are commonly used to generate optimal carbon prices based on an objective function that maximizes social welfare. Such models typically project an initially low carbon price that increases with time. This framework does not reflect the incentives of decision makers who are responsible for generating tax revenue. If a rising carbon price is to result in near-zero emissions, it must ultimately result in near-zero carbon tax revenue. That means that at some point, policy makers will be asked to increase the tax rate on carbon emissions to such an extent that carbon tax revenue will fall. Therefore, there is a risk that the use of a carbon tax to generate revenue could eventually create a perverse incentive to continue carbon emissions in order to provide a continued stream of carbon tax revenue. Using the Dynamic Integrated Climate Economy (DICE) model, we provide evidence that this risk is not a concern for the immediate future but that a revenue-generating carbon tax could create this perverse incentive as time goes on. This incentive becomes perverse at about year 2085 under the default configuration of DICE, but the timing depends on a range of factors including the cost of climate damages and the cost of decarbonizing the global energy system. While our study is based on a schematic model, it highlights the importance of considering a broader spectrum of incentives in studies using more comprehensive integrated assessment models. Our study demonstrates that the use of a carbon tax for revenue generation could potentially motivate implementation of such a tax today, but this source of revenue generation risks motivating continued carbon emissions far into the future.

Estimating the potential of taxes on sugar-sweetened beverages to reduce consumption and generate revenue.

PubMed

Andreyeva, Tatiana; Chaloupka, Frank J; Brownell, Kelly D

2011-06-01

Beverage taxes came into light with increasing concerns about obesity, particularly among youth. Sugar-sweetened beverages have become a target of anti-obesity initiatives with increasing evidence of their link to obesity. Our paper offers a method for estimating revenues from an excise tax on sugar-sweetened beverages that governments of various levels could direct towards obesity prevention. We construct a model projecting beverage consumption and tax revenues based on best available data on regional beverage consumption, historic trends and recent estimates of the price elasticity of sugar-sweetened beverage demand. The public health impact of beverage taxes could be substantial. An estimated 24% reduction in sugar-sweetened beverage consumption from a penny-per-ounce sugar-sweetened beverage tax could reduce daily per capita caloric intake from sugar-sweetened beverages from the current 190-200 cal to 145-150 cal, if there is no substitution to other caloric beverages or food. A national penny-per-ounce tax on sugar-sweetened beverages could generate new tax revenue of $79 billion over 2010-2015. A modest tax on sugar-sweetened beverages could both raise significant revenues and improve public health by reducing obesity. To the extent that at least some of the tax revenues get invested in obesity prevention programs, the public health benefits could be even more pronounced. Copyright © 2011 Elsevier Inc. All rights reserved.

Annual impact of scribes on physician productivity and revenue in a cardiology clinic.

PubMed

Bank, Alan J; Gage, Ryan M

2015-01-01

Scribes are increasingly being used in clinics to assist physicians with documentation during patient care. The annual effect of scribes in a real-world clinic on physician productivity and revenue has not been evaluated. We performed a retrospective study comparing the productivity during routine clinic visits of ten cardiologists using scribes vs 15 cardiologists without scribes. We tracked patients per hour and patients per year seen per physician. Average direct revenue (clinic visit) and downstream revenue (cardiovascular revenue in the 2 months following a clinic visit) were measured in 486 patients and used to calculate annual revenue generated as a result of increased productivity. Physicians with scribes saw 955 new and 4,830 follow-up patients vs 1,318 new and 7,150 follow-up patients seen by physicians without scribes. Physicians with scribes saw 9.6% more patients per hour (2.50±0.27 vs 2.28±0.15, P<0.001). This improved productivity resulted in 84 additional new and 423 additional follow-up patients seen, 3,029 additional work relative value units (wRVUs) generated, and an increased cardiovascular revenue of $1,348,437. Physicians with scribes also generated an additional revenue of $24,257 by producing clinic notes that were coded at a higher level. Total additional revenue generated was $1,372,694 at a cost of $98,588 for the scribes. Physician productivity in a cardiology clinic was ∼10% higher for physicians using scribes. This improved productivity resulted in 84 additional new and 423 additional follow-up patients seen in 1 year. The use of scribes resulted in the generation of 3,029 additional wRVUs and an additional annual revenue of $1,372,694 at a cost of $98,588.

Stochastic Modeling of Airlines' Scheduled Services Revenue

NASA Technical Reports Server (NTRS)

Hamed, M. M.

1999-01-01

Airlines' revenue generated from scheduled services account for the major share in the total revenue. As such, predicting airlines' total scheduled services revenue is of great importance both to the governments (in case of national airlines) and private airlines. This importance stems from the need to formulate future airline strategic management policies, determine government subsidy levels, and formulate governmental air transportation policies. The prediction of the airlines' total scheduled services revenue is dealt with in this paper. Four key components of airline's scheduled services are considered. These include revenues generated from passenger, cargo, mail, and excess baggage. By addressing the revenue generated from each schedule service separately, air transportation planners and designers arc able to enhance their ability to formulate specific strategies for each component. Estimation results clearly indicate that the four stochastic processes (scheduled services components) are represented by different Box-Jenkins ARIMA models. The results demonstrate the appropriateness of the developed models and their ability to provide air transportation planners with future information vital to the planning and design processes.

Stochastic Modeling of Airlines' Scheduled Services Revenue

NASA Technical Reports Server (NTRS)

Hamed, M. M.

1999-01-01

Airlines' revenue generated from scheduled services account for the major share in the total revenue. As such, predicting airlines' total scheduled services revenue is of great importance both to the governments (in case of national airlines) and private airlines. This importance stems from the need to formulate future airline strategic management policies, determine government subsidy levels, and formulate governmental air transportation policies. The prediction of the airlines' total scheduled services revenue is dealt with in this paper. Four key components of airline's scheduled services are considered. These include revenues generated from passenger, cargo, mail, and excess baggage. By addressing the revenue generated from each schedule service separately, air transportation planners and designers are able to enhance their ability to formulate specific strategies for each component. Estimation results clearly indicate that the four stochastic processes (scheduled services components) are represented by different Box-Jenkins ARIMA models. The results demonstrate the appropriateness of the developed models and their ability to provide air transportation planners with future information vital to the planning and design processes.

Revenue Windfalls and School Input Choices.

ERIC Educational Resources Information Center

Fleeter, Howard B.; Marvel, Mary K.

1997-01-01

Revenue generated by nonresidential property sources poses a different set of constraints on school expenditures than does revenue generated by residential property sources. The fortunes of an Ohio school system seem bound up with Honda's local success. Marysville's total spending per pupil continues to lag behind that in comparable districts,…

Hospital revenue cycle management and payer mix: do Medicare and Medicaid undermine hospitals' ability to generate and collect patient care revenue?

PubMed

Rauscher, Simone; Wheeler, John R C

2010-01-01

The continuing efforts of government payers to contain hospital costs have raised concerns among hospital managers that serving publicly insured patients may undermine their ability to manage the revenue cycle successfully. This study uses financial information from two sources-Medicare cost reports for all US hospitals for 2002 to 2007 and audited financial statements for all bond-issuing, not-for-profit hospitals for 2000 to 2006 to examine the relationship between hospitals' shares of Medicare and Medicaid patients and the amount of patient care revenue they generate as well as the speed with which they collect their revenue. Hospital-level fixed effects regression analysis finds that hospitals with higher Medicare and Medicaid payer mix collect somewhat higher average patient care revenues than hospitals with more privately insured and self-pay patients. Hospitals with more Medicare patients also collect on this revenue faster; serving more Medicaid patients is not associated with the speed of patient revenue collection. For hospital managers, these findings may represent good news. They suggest that, despite increases in the number of publicly insured patients served, managers have frequently been able to generate adequate amounts of patient revenue and collect it in a timely fashion.

Hospitality services generate revenue.

PubMed

Bizouati, S

1993-01-01

An increasing number of hospitals are undertaking external revenue-generating activities to supplement their shrinking budgets. Written at the request of Leadership, this article outlines an example of a successful catering service -- a money-generating business that more Canadian hospitals could profitably consider.

A projection of motor fuel tax revenue and analysis of alternative revenue sources in Georgia.

DOT National Transportation Integrated Search

2012-05-01

Motor fuel tax revenue currently supplies the majority of funding for : transportation agencies at the state and federal level. Georgia uses excise and sales taxes : to generate revenue for the Georgia Department of Transportation (GDOT). Inflation a...

Neural networks and traditional time series methods: a synergistic combination in state economic forecasts.

PubMed

Hansen, J V; Nelson, R D

1997-01-01

Ever since the initial planning for the 1997 Utah legislative session, neural-network forecasting techniques have provided valuable insights for analysts forecasting tax revenues. These revenue estimates are critically important since agency budgets, support for education, and improvements to infrastructure all depend on their accuracy. Underforecasting generates windfalls that concern taxpayers, whereas overforecasting produces budget shortfalls that cause inadequately funded commitments. The pattern finding ability of neural networks gives insightful and alternative views of the seasonal and cyclical components commonly found in economic time series data. Two applications of neural networks to revenue forecasting clearly demonstrate how these models complement traditional time series techniques. In the first, preoccupation with a potential downturn in the economy distracts analysis based on traditional time series methods so that it overlooks an emerging new phenomenon in the data. In this case, neural networks identify the new pattern that then allows modification of the time series models and finally gives more accurate forecasts. In the second application, data structure found by traditional statistical tools allows analysts to provide neural networks with important information that the networks then use to create more accurate models. In summary, for the Utah revenue outlook, the insights that result from a portfolio of forecasts that includes neural networks exceeds the understanding generated from strictly statistical forecasting techniques. In this case, the synergy clearly results in the whole of the portfolio of forecasts being more accurate than the sum of the individual parts.

Tourism Revenue as a Conservation Tool for Threatened Birds in Protected Areas

PubMed Central

Steven, Rochelle; Castley, J. Guy; Buckley, Ralf

2013-01-01

Many bird populations worldwide are at risk of extinction, and rely heavily on protected area networks for their continued conservation. Tourism to these areas contributes to conservation by generating revenue for management. Here we quantify the contribution of tourism revenue for bird species in the IUCN Red List, using a simple accounting method. Relevant data are available for 90 (16%) of the 562 critically endangered and endangered species. Contributions of tourism to bird conservation are highest, 10–64%, in South America, Africa, and their neighbouring islands. Critically endangered bird species rely on tourism more heavily than endangered species (p<0.02). Many protected areas could also enhance their management budgets by promoting birdwatching tourism specifically. PMID:23667498

Academic Capitalism in the College Union: The Relationship between Revenue Generation and Students' Perceptions of Program Effectiveness

ERIC Educational Resources Information Center

Willis, Thearon Gifford, Jr.

2014-01-01

Students continue to incur a larger portion of the cost of a college education and in doing so, they increasingly become consumers. Expanding on a small base of literature linking revenues and students' experience, this study uses a conceptual framework of academic capitalism to explore the extent of revenue generation in the college union and…

[Increased revenues from secondary diagnoses : A comparison from dermatology, ophthalmology, and infectious diseases].

PubMed

Blaschke, V; Brauns, B; Khaladj, N; Schmidt, C; Emmert, S

2018-02-27

Hospital revenues generated by diagnosis-related groups (DRGs) are in part dependent on the coding of secondary diagnoses. Therefore, more and more hospitals trust specialized coders with this task, thereby relieving doctors from time-consuming administrative burdens and establishing a highly professionalized coding environment. However, it is vastly unknown if the revenues generated by the coders do indeed exceed their incurred costs. Coding data from the departments of dermatology, ophthalmology, and infectious diseases from Rostock University Hospital from 2007-2016 were analyzed for the effects of secondary diagnoses on the resulting DRG, i. e., hospital charges. Ophthalmological case were highly resistant to the addition of secondary diagnoses. In contrast, adding secondary diagnoses to cases from infectious diseases resulted in 15% higher revenues. Although dermatological and infectious cases share the same sensitivity to secondary diagnoses, higher revenues could only rarely be realized in dermatology, probably owing to a younger, less multimorbid patient population. Except for ophthalmology, trusting specialized coders with clinical coding generates additional revenues through the coding of secondary diagnoses which exceed the costs for employing these coders.

A real-time path rating calculation tool powered by HPC

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

If transmission path ratings are determined in real time and optimized control methods can be implemented, congestion problems can be more effectively managed using the existing transmission assets, reducing congestion costs, avoiding capital expenditures for new physical assets, increasing revenues from the existing system, and maintaining reliability. In just one illustrative case, a BPA study has shown that a 1000-MW rating increase for a transmission path generates $15M in annual revenue, even if only 25% of the increased margin can be tapped for just 25% of the year.

Impact of Market Behavior, Fleet Composition, and Ancillary Services on Revenue Sufficiency

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

Frew, Bethany; Gallo, Giulia; Brinkman, Gregory

Revenue insufficiency, or the missing money problem, occurs when the revenues that generators earn from the market are not sufficient to cover both fixed and variable costs to remain in the market and/or justify investments in new capacity, which may be needed for reliability. The near-zero marginal cost of variable renewable generators further exacerbates these revenue challenges. Estimating the extent of the missing money problem in current electricity markets is an important, nontrivial task that requires representing both how the power system operates and how market participants behave. This paper explores the missing money problem using a production cost modelmore » that represented a simplified version of the Electric Reliability Council of Texas (ERCOT) energy-only market for the years 2012-2014. We evaluate how various market structures -- including market behavior, ancillary services, and changing fleet compositions -- affect net revenues in this ERCOT-like system. In most production cost modeling exercises, resources are assumed to offer their marginal capabilities at marginal costs. Although this assumption is reasonable for feasibility studies and long-term planning, it does not adequately consider the market behaviors that impact revenue sufficiency. In this work, we simulate a limited set of market participant strategic bidding behaviors by means of different sets of markups; these markups are applied to the true production costs of all gas generators, which are the most prominent generators in ERCOT. Results show that markups can help generators increase their net revenues overall, although net revenues may increase or decrease depending on the technology and the year under study. Results also confirm that conventional, variable-cost-based production cost simulations do not capture prices accurately, and this particular feature calls for proxies for strategic behaviors (e.g., markups) and more accurate representations of how electricity markets work. The analysis also shows that generators face revenue sufficiency challenges in this ERCOT-like energy-only market model; net revenues provided by the market in all base markup cases and sensitivity scenarios (except when a large fraction of the existing coal fleet is retired) are not sufficient to justify investments in new capacity for thermal and nuclear power units. Overall, the work described in this paper points to the need for improved behavioral models of electricity markets to more accurately study current and potential market design issues that could arise in systems with high penetrations of renewable generation.« less

30 CFR 1206.354 - How do I determine generating deductions?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 30 Mineral Resources 3 2012-07-01 2012-07-01 false How do I determine generating deductions? 1206.354 Section 1206.354 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL RESOURCES REVENUE PRODUCT VALUATION Geothermal Resources § 1206.354 How do I determine generating...

Advance release of data for the 1980 Statistical Year Book of the electric utility industry. [Monograph; data tables

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

Not Available

1981-01-01

This monograph consists of 25 data tables that will be included in the subject year book, revealing such information as: total US installed generating capacity; installed capacity by states; installed capacity by ownership and type of prime mover; capability - peak load - kWh requirements; generation by states; generation by fuel; sales by years and classes of service; ultimate customers - by years and classes of service; revenues - by years and classes of service; average use and revenue per customer; average revenues per kWh sold; consumption of fossil fuels for electric generation; construction expenditures; and public-utility long-term financing.

Freight railroads background.

DOT National Transportation Integrated Search

2015-04-01

In 2013, the Class I railroad freight industry generated a record $72.9 billion in revenue. : The seven Class I railroad systems account for nearly 95 percent of the industrys total : revenue.1 : The railroad industry produced 1.7 trillion revenue...

Lessons learned in transit efficiencies, revenue generation and cost reductions

DOT National Transportation Integrated Search

1997-01-01

The purpose of this research project was to gather and redistribute information : on how transit agencies are finding ways to either generate new revenues or : reduce costs without harming the best interests of their passengers. This : research proje...

Managing Financial Risk to Hydropower in Snow Dominated Systems: A Hetch Hetchy Case Study

NASA Astrophysics Data System (ADS)

Hamilton, A. L.; Characklis, G. W.; Reed, P. M.

2017-12-01

Hydropower generation in snow dominated systems is vulnerable to severe shortfalls in years with low snowpack. Meanwhile, generators are also vulnerable to variability in electricity demand and wholesale electricity prices, both of which can be impacted by factors such as temperature and natural gas price. Year-to-year variability in these underlying stochastic variables leads to financial volatility and the threat of low revenue periods, which can be highly disruptive for generators with large fixed operating costs and debt service. In this research, the Hetch Hetchy Power system is used to characterize financial risk in a snow dominated hydropower system. Owned and operated by the San Francisco Public Utilities Commission, Hetch Hetchy generates power for its own municipal operations and sells excess power to irrigation districts, as well as on the wholesale market. This investigation considers the effects of variability in snowpack, temperature, and natural gas price on Hetch Hetchy Power's yearly revenues. This information is then used to evaluate the effectiveness of various financial risk management tools for hedging against revenue variability. These tools are designed to mitigate against all three potential forms of financial risk (i.e. low hydropower generation, low electricity demand, and low/high electricity price) and include temperature-based derivative contracts, natural gas price-based derivative contracts, and a novel form of snowpack-based index insurance contract. These are incorporated into a comprehensive risk management portfolio, along with self-insurance in which the utility buffers yearly revenue volatility using a contingency fund. By adaptively managing the portfolio strategy, a utility can efficiently spread yearly risks over a multi-year time horizon. The Borg Multiobjective Evolutionary Algorithm is used to generate a set of Pareto optimal portfolio strategies, which are used to compare the tradeoffs in objectives such as expected revenues, low revenues, revenue volatility, and portfolio complexity.

78 FR 34427 - 2012 Tax Information for Use In The Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-07

... Information for Use In The Revenue Shortfall Allocation Method AGENCY: Surface Transportation Board, DOT... of American Railroads (AAR), for use in the Revenue Shortfall Allocation Method (RSAM). DATES... revised in Simplified Standards for Rail Rate Cases--Taxes in Revenue Shortfall Allocation Method, EP 646...

State policy change: Revenue decoupling in the electricity market

NASA Astrophysics Data System (ADS)

McNeil, Kytson L.

The study seeks to answer the question, why are states adopting revenue decoupling in the electricity market, by investigating the relationship between policy adoption and attributes of the electricity market, the structure of the state utility commissions, and the political climate of the state. The study examines the period 1978-2008. Two econometric models, the marginal risk set model and the conditional risk set model, are estimated to predict the influence of covariates on the probability of the state adopting revenue decoupling in the electricity market. The models are both variants of the Cox proportional hazard model and use different underlying assumptions about the nature of adoption of revenue decoupling and when the states are considered to be at risk of adoption. Results suggest that market attributes, such as the source of electricity generation in the state, state energy intensity, and the distribution of non-public and public utilities, significantly influence the adoption of the policy. Also, the method of selecting commissioners and the party affiliation of elected officials in the state are important factors. The study concludes by suggestions to improve the implementation and evaluation of revenue decoupling in the electricity markets.

Assessing entrepreneurship in governmental public health.

PubMed

Jacobson, Peter D; Wasserman, Jeffrey; Wu, Helen W; Lauer, Johanna R

2015-04-01

We assessed the feasibility and desirability of public health entrepreneurship (PHE) in governmental public health. Using a qualitative case study approach with semistructured interview protocols, we conducted interviews between April 2010 and January 2011 at 32 local health departments (LHDs) in 18 states. Respondents included chief health officers and senior LHD staff, representatives from national public health organizations, health authorities, and public health institutes. Respondents identified PHE through 3 overlapping practices: strategic planning, operational efficiency, and revenue generation. Clinical services offer the strongest revenue-generating potential, and traditional public health services offer only limited entrepreneurial opportunities. Barriers include civil service rules, a risk-averse culture, and concerns that PHE would compromise core public health values. Ongoing PHE activity has the potential to reduce LHDs' reliance on unstable general public revenues. Yet under the best of circumstances, it is difficult to generate revenue from public health services. Although governmental public health contains pockets of entrepreneurial activity, its culture does not sustain significant entrepreneurial activity. The question remains as to whether LHDs' current public revenue sources are sustainable and, if not, whether PHE is a feasible or desirable alternative.

75 FR 8817 - Annual Submission of Tax Information for Use in the Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-26

...] Annual Submission of Tax Information for Use in the Revenue Shortfall Allocation Method ACTION: Final... average State tax rate for use in the Revenue Shortfall Allocation Method (RSAM). RSAM is one of three... Revenue Shortfall Allocation Method, STB Ex Parte No. 646 (Sub-No. 2) (STB served May 11, 2009) (RSAM...

Financing TVET. Information Package No. 2.

ERIC Educational Resources Information Center

Jager, Matthias; Buhrer, Tobias

This information package looks at the methods of financing vocational education and training (TVET), especially in European countries. The first section examines categories of training, who should pay for training, possible fund-raising or revenue-generating mechanisms, financing mechanisms, and limitations of financing TVET. In the second part, a…

Revenue Sharing: An Assessment of Current Policies at UK Universities

ERIC Educational Resources Information Center

Gazzard, James; Brown, Sarah A.

2012-01-01

The transfer of academic technologies to industry is an important process underpinning innovation and economic development. Various approaches have been adopted by universities to encourage academics to participate in commercial activities. Many have implemented revenue sharing policies, through which the revenues generated from university-owned…

77 FR 30350 - Airport Improvement Program (AIP) Use of Mineral Revenue at Certain Airports

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-22

... DEPARTMENT OF TRANSPORTATION Federal Aviation Administration [Docket No. FAA-2012-0547] Airport Improvement Program (AIP) Use of Mineral Revenue at Certain Airports AGENCY: Federal Aviation Administration... Administrator of the Federal Aviation Administration (FAA) to declare certain revenue derived from or generated...

Increasing Medicaid Revenue Generation for Services by School Psychologists

ERIC Educational Resources Information Center

Hybza, Megan M.; Stokes, Trevor F.; Hayman, Marilee; Schatzberg, Tracy

2013-01-01

We examined a performance improvement package with components of feedback, goal setting, and prompting to generate additional revenue by improving the consistency of Medicaid billing submitted by 74 school psychologists serving 102 schools. A multiple baseline design across three service areas of a county school system demonstrated the…

Internally Generated Revenue (IGR) and Effectiveness of University Administration in Nigeria

ERIC Educational Resources Information Center

Ofoegbu, Felicia I.; Alonge, Hezekiah O.

2016-01-01

The purpose of the study was mainly to identify the major sources and utilization of internally generated financial revenue by Nigerian University administrators. The population of the study consisted of all the 102 university administrators from the seventeen Federal Universities in Southern Nigeria. Descriptive statistics and Pearson Product…

Revenue Generation and Organisational Change in Higher Education: Insights from Canada

ERIC Educational Resources Information Center

Eastman, Julia Antonia

2006-01-01

This paper reports on a study of four major Canadian universities' strategies for generating revenue in the face of prolonged cutbacks. The universities are placed on a continuum of higher education funding, institutional types and organisational attributes. The study produced new hypotheses about how universities' organisational attributes change…

New Sources of Revenue: An Ideabook.

ERIC Educational Resources Information Center

Hunt, Susan, Ed.

Advice for schools, colleges, and universities to generate more revenue and noncash resources through entrepreneurial and business ventures is offered in this indexed handbook. In addition to nine case studies of campus-based enterprises, six articles present the process by which new sources of revenue can be identified. Legal and tax…

Opportunities on the state highway system to generate revenue or offset expenditures for the state of Florida.

DOT National Transportation Integrated Search

2013-10-01

As state DOTs seek solutions to funding issues, their attention has turned to identifying : alternative and innovative sources of revenue and cost savings. One potential source of new : revenue and cost savings that has gained recent attention is val...

26 CFR 31.6302(b)-1 - Method of collection.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Method of collection. 31.6302(b)-1 Section 31.6302(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Revenue Code of 1954) § 31.6302(b)-1 Method of collection. For provisions relating to collection by means...

Pharmaceutical advertising revenue and physician organizations: how much is too much?

PubMed

Glassman, P A; Hunter-Hayes, J; Nakamura, T

1999-10-01

To determine if revenue generated from pharmaceutical advertisements in medical journals creates potential financial conflicts of interest for nonprofit physician organizations that own those journals. Convenience sample of six professional medical societies and their respective journals. Calculation of pharmaceutical advertising revenue generated by these journals for their respective professional medical societies. Random selection of each journal for one month per quarter in calendar year 1996 and tabulation per edition of the average number of pharmaceutical advertising pages for each journal. Published advertising rates were used to estimate pharmaceutical advertising revenue for calendar year 1996 and compared with each organization's gross revenue and membership dues and assessments, based on Internal Revenue Service documents for the last available fiscal year (1995). Estimated pharmaceutical advertising revenue ranged from $715,000 to $18,630,000. Five organizations raised more than 10% of their gross income (range 2% to 30%) from a single journal's pharmaceutical advertising. Four organizations raised as much or more from pharmaceutical advertising as from members (range 17% to 790%). Potential financial conflicts of interest arising from pharmaceutical advertisements in medical journals may be substantial. The impact on professional societies' financial independence and behavior is unknown.

Financial and technical feasibility of dynamic congestion pricing as a revenue generation source in Indiana : exploiting the availability of real-time information and dynamic pricing technologies.

DOT National Transportation Integrated Search

2011-10-19

"Highway stakeholders continue to support research studies that address critical issues of the current era, including congestion mitigation and revenue generation. A mechanism that addresses both concerns is congestion pricing which establishes a dir...

Virtual Ed. Biz Seeks Mainstream

ERIC Educational Resources Information Center

Gustke, Constance

2010-01-01

The for-profit e-learning company K12 Inc. grew 40 percent last year, generating $385 million in revenue by providing virtual courses to 70,000 students across the country. Connections Academy, another such provider, generated about $120 million in revenue serving up online courses to some 20,000 students. And last month, the education technology…

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2014 CFR

2014-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2012 CFR

2012-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2013 CFR

2013-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

Innovation in Hospital Revenues: Developing Retail Sales Channels.

PubMed

Wright, Edward W; Marvel, Jon; Wright, Matthew K

Hospitals are facing increasing cost pressures due to cutbacks by Medicare, Medicaid, and managed-care organizations. There are also rising concerns that public policy may exacerbate the problem. In lieu of these concerns, nascent innovative ways of generating increased revenues are beginning to appear. In particular, a few hospitals have adopted retail sales practices to generate significant nonmedical services revenues. The hospital retail sales opportunity has been compared with that of the airport industry where nearly 50% of revenues are generated by sales of retail products as opposed to aeronautical-related transactions. This initial investigation included a qualitative interview of a health care retail sales expert and a pilot survey of 100 hospital senior executives to gauge the current state of this phenomenon. The industry expert suggested that only 2% of US hospitals have pursued this initiative in a meaningful way. Of the 44 survey responses, only 9 institutions were engaged in e-commerce or retail sales activities. Questions remain as to why this opportunity remains unrealized, and additional research is proposed.

Marketing of Revenue-Generating ESL Programs at the University of Calgary: A Qualitative Study

ERIC Educational Resources Information Center

Eaton, Sarah Elaine

2009-01-01

This qualitative case study endeavored to understand how program managers at one post-secondary Canadian university define, understand and undertake the marketing of their revenue-generating English as a Second Language (ESL) programs. Data were collected through interviews with three managers of distinct English as a Second Language (ESL)…

Influence of E-Learning on Sales Productivity

ERIC Educational Resources Information Center

Livingston, David T.

2012-01-01

For companies to stay competitive, they must continually bring new products and services to the marketplace. One strategy organizations can use to support this requirement is to provide their sales force with training that enables revenue generation. The types of instructional methods and media used to deploy the training can have an impact on the…

Iran Sanctions

DTIC Science & Technology

2010-05-04

North Korea Non- Proliferation Act) authorizes sanctions on foreign persons (individuals or corporations , not countries or governments ) that are...intended to reduce the revenue available to Iran’s government and to generate domestic pressure within Iran to adopt policies more acceptable to the...a key Iranian economic vulnerability because Iran’s government revenues are approximately 80% dependent on oil revenues and in need of substantial

The Impact of Gaming Revenue on American Indian Education: A Case Study.

ERIC Educational Resources Information Center

Lawton, Stephen B.

This paper reviews historical and legal factors contributing to the development of gaming as a source of tribal revenue, and assesses the impact on education from revenue generated from the Mystic Lake Casino near Minneapolis, Minnesota. Corporate shareholders of the casino are members of the Shakopee Mdewakanton Sioux Community. Although U.S. law…

Seeing Potential, Pushing Possibilities: Thinking Creatively about Revenue Opportunities

ERIC Educational Resources Information Center

Bowers, Betsy; Fulcher, Rebecca

2010-01-01

Revenue generation is a challenge faced by museums in today's economy. The authors encourage educators to take on a larger role in establishing new revenue streams. By applying Jim Collins' "Hedgehog Concept," their unique knowledge of audiences, and their strong ability to work in teams, educators can rethink what they've always done to influence…

Revenue Generation and Resource Allocation and Deployment Practices in Smaller Learning Communities: Lessons Learned from Three High Schools

ERIC Educational Resources Information Center

Springer, Matthew G.; Houck, Eric A.; Ceperley, Patricia E.; Hange, Jane

2007-01-01

The primary objective of this study was to examine revenue generation and resource allocation and deployment practices associated with the implementation of three smaller learning communities (SLC) project high schools in a single school district. The study used a variation of Levin and McEwan's (2001) ingredients approach. District- and…

The Changing Role of the School Attorney: Protecting and Exploiting Sources of Revenue for Schools.

ERIC Educational Resources Information Center

Simiele, Thomas C.

This paper describes ways in which the public school district can cut costs, similar to those utilized by the private sector in a shrinking economy. One strategy is to generate new revenue and protect old revenue from erosion through "ad valorem" taxation of real property. Between appraisal years, schools districts can actively seek out…

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts. 26.2642-3 Section 26.2642-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-3 Special rule for...

Financial impact of community-based dental education.

PubMed

Bailit, Howard L

2010-10-01

The financial impact of community-based dental education on dental school and community clinic budgets is a major issue. The evidence suggests that community experiences for dental students of fifty or more days, if effectively managed, can increase school net revenues due to the following factors: 1) the community rotations increase student productivity, approximating the loss of dental school clinical income; 2) the reallocation of unused clinical resources at the dental school reduces student clinic deficits; 3) schools and federally qualified health centers (FQHCs) that share surplus student patient revenues generate additional net income; and 4) enrollment of more students without additional new facilities and faculty increases total school tuition revenues. For FQHC dental clinics, student rotations increase the number of patients treated and may generate surplus revenues. Community-based dental education also provides schools and clinics important non-financial advantages.

76 FR 40448 - 2010 Tax Information for Use in the Revenue Shortfall Allocation Method

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-08

... Information for Use in the Revenue Shortfall Allocation Method AGENCY: Surface Transportation Board. ACTION... Railroads (AAR), for use in the Revenue Shortfall Allocation Method (RSAM). DATES: Comments are due by... Allocation Method, EP 646 (Sub-No. 2) (STB served Nov. 21, 2008). RSAM is intended to measure the average...

Contribution of clinical trials to gross domestic product in Hungary

PubMed Central

Kaló, Zoltán; Antal, János; Pénzes, Miklós; Pozsgay, Csilla; Szepezdi, Zsuzsanna; Nagyjánosi, László

2014-01-01

Aim To determine the contribution of clinical trials to the gross domestic product (GDP) in Hungary. Methods An anonymous survey of pharmaceutical companies and clinical research organizations (CROs) was conducted to estimate their clinical trial-related employment and revenues. Clinical trial documents at the National Institute of Pharmacy (NIP) were analyzed to estimate trial-related revenues at health care institutions and the value of investigational medical products (IMPs) based on avoided drug costs. Financial benefits were calculated as 2010 US $ purchasing power parity (PPP) values. Results Clinical trials increased the revenue of Hungarian health care providers by US $165.6 million. The value of IMPs was US $67.0 million. Clinical trial operation and management activities generated 900 jobs and US $166.9 million in revenue among CROs and pharmaceutical companies. Conclusions The contribution of clinical trials to the Hungarian GDP in 2010 amounted to 0.2%. Participation in international clinical trials may result in health, financial, and intangible benefits that contribute to the sustainability of health care systems, especially in countries with severe resource constraints. Although a conservative approach was employed to estimate the economic benefits of clinical trials, further research is necessary to improve the generalizability of our findings. PMID:25358877

Differences in the Volume of Pharmaceutical Advertisements between Print General Medical Journals

PubMed Central

Gettings, Jennifer; O'Neill, Braden; Chokshi, Dave A.; Colbert, James A.; Gill, Peter; Lebovic, Gerald; Lexchin, Joel; Persaud, Navindra

2014-01-01

Background Pharmaceutical advertisements have been argued to provide revenue that medical journals require but they are intended to alter prescribing behaviour and they are known to include low quality information. We determined whether a difference exists in the current level of pharmaceutical advertising in print general medical journals, and we estimated the revenue generated from print pharmaceutical advertising. Methods Six print general medical journals in Canada, the United States, and the United Kingdom were sampled between 2007 and 2012. The number of advertisements and other journal content in selected issues of the Canadian Medical Association Journal (CMAJ), Canadian Family Physician (CFP), Journal of the American Medical Association (JAMA), New England Journal of Medicine (NEJM), British Medical Journal (BMJ), and Lancet were determined. Revenue gained from pharmaceutical advertising was estimated using each journal's 2013 advertising price list. Findings The two Canadian journals sampled (CMAJ, CFP) contained five times more advertisements than the two American journals (JAMA, NEJM), and two British journals (BMJ, Lancet) (p<0.0001). The estimated annual revenue from pharmaceutical advertisements ranged from £0.025 million (for Lancet) to £3.8 million (for JAMA). The cost savings due to revenue from pharmaceutical advertising to each individual subscriber ranged from £0.02 (for Lancet) to £3.56 (for CFP) per issue. Conclusion The volume of pharmaceutical advertisements differs between general medical journals, with the two Canadian journals sampled containing the most advertisements. International and temporal variations suggest that there is an opportunity for all general medical journals to reduce the number of pharmaceutical advertisements, explore other sources of revenue, and increase transparency regarding sources of revenue. PMID:24416286

Are International Students Cash Cows? Examining the Relationship between New International Undergraduate Enrollments and Institutional Revenue at Public Colleges and Universities in the US

ERIC Educational Resources Information Center

Cantwell, Brendan

2015-01-01

There has been growing interest in the business of international education. It is often assumed that universities seek international students as a means of generating revenue. The broad purpose of this study was to understand the effects of increased international student enrollment on net tuition revenue. Informed by resource dependency and…

Potential revenues from a new day-use fee

Treesearch

Stephen D. Reiling; Hsiang-tai Cheng

1995-01-01

The Corps of Engineers will be implementing a new user fee at day-use areas during the next two years. This paper presents the procedures used to estimate the revenue that the new fee would generate at six Corps projects located across the U.S. The results suggest that revenues will fall well short of the naive projection calculated on the assumption that the new fee...

Missouri toll feasibility study : phase I

DOT National Transportation Integrated Search

2002-05-01

The purpose of this toll feasibility study is to estimate the potential revenue that could be generated from several candidate toll projects within the state. Potential toll revenue may then be considered in combination with other possible funding me...

Electric Power Monthly

EIA Publications

2017-01-01

Provides monthly statistics at the state, Census division, and U.S. levels for net generation, fossil fuel consumption and stocks, quantity and quality of fossil fuels, cost of fossil fuels, electricity sales, revenue, and average revenue per kilowatthour of electricity sold.

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

PubMed Central

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

2013-01-01

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

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

PubMed

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

2013-08-01

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

Texas hospitals with higher health information technology expenditures have higher revenue: A longitudinal data analysis using a generalized estimating equation model.

PubMed

Lee, Jinhyung; Choi, Jae-Young

2016-04-05

The benefits of health information technology (IT) adoption have been reported in the literature, but whether health IT investment increases revenue generation remains an important research question. Texas hospital data obtained from the American Hospital Association (AHA) for 2007-2010 were used to investigate the association of health IT expenses and hospital revenue. The generalized estimation equation (GEE) with an independent error component was used to model the data controlling for cluster error within hospitals. We found that health IT expenses were significantly and positively associated with hospital revenue. Our model predicted that a 100% increase in health IT expenditure would result in an 8% increase in total revenue. The effect of health IT was more associated with gross outpatient revenue than gross inpatient revenue. Increased health IT expenses were associated with greater hospital revenue. Future research needs to confirm our findings with a national sample of hospitals.

Using fee-for-service testing to generate revenue for the 21st century public health laboratory.

PubMed

Loring, Carol; Neil, R Brock; Gillim-Ross, Laura; Bashore, Matthew; Shah, Sandip

2013-01-01

The decrease in appropriations for state public health laboratories (SPHLs) has become a major concern as tax revenues and, subsequently, state and federal funding, have decreased. These reductions have forced SPHLs to pursue revenue-generating opportunities to support their work. We describe the current state of funding in a sampling of SPHLs and the challenges these laboratories face as they implement or expand fee-for-service testing. We conducted surveys of SPHLs to collect data concerning laboratory funding sources, test menus, fee-for-service testing, and challenges to implementing fee-for-service testing. Most SPHLS receive funding through three revenue sources: state appropriation, federal funding, and fee-for-service testing (cash funds). Among SPHLs, state appropriations ranged from $0 to more than $6 per capita, federal funding ranged from $0.10 to $5 per capita, and revenue from fee-for-service testing ranged from $0 to $4 per capita. The tests commonly performed on a fee-for-service basis included assays for sexually transmitted diseases, mycobacterial cultures, newborn screening, and water testing. We found that restrictive legislation, staffing shortages, inadequate software for billing fee-for-service testing, and regulations on how SPHLs use their generated revenue are impediments to implementing fee-for-service testing. Some SPHLs are considering implementing or expanding fee-for-service testing as a way to recapture funds lost as a result of state and federal budget cuts. This analysis revealed many of the obstacles to implementing fee-for-service testing in SPHLs and the potential impact on SPHLs of continued decreases in funding.

BC International-Student K-12 Enrolment and Tuition Fees in Decline: Update, 2009-10. BCTF Research Report. Section V. 2011-EF-01

ERIC Educational Resources Information Center

Kuehn, Larry; Field, Anne

2011-01-01

The years of ever-increasing revenue from international students appear to have come to an end. Data show that the number of international students and the revenue they generated rose annually throughout the first years of the past decade; however, enrolment and associated fee revenue for school districts reached its highest level in 2007-2008,…

Stochastic and Statistical Analysis of Utility Revenues and Weather Data Analysis for Consumer Demand Estimation in Smart Grids

PubMed Central

Ali, S. M.; Mehmood, C. A; Khan, B.; Jawad, M.; Farid, U; Jadoon, J. K.; Ali, M.; Tareen, N. K.; Usman, S.; Majid, M.; Anwar, S. M.

2016-01-01

In smart grid paradigm, the consumer demands are random and time-dependent, owning towards stochastic probabilities. The stochastically varying consumer demands have put the policy makers and supplying agencies in a demanding position for optimal generation management. The utility revenue functions are highly dependent on the consumer deterministic stochastic demand models. The sudden drifts in weather parameters effects the living standards of the consumers that in turn influence the power demands. Considering above, we analyzed stochastically and statistically the effect of random consumer demands on the fixed and variable revenues of the electrical utilities. Our work presented the Multi-Variate Gaussian Distribution Function (MVGDF) probabilistic model of the utility revenues with time-dependent consumer random demands. Moreover, the Gaussian probabilities outcome of the utility revenues is based on the varying consumer n demands data-pattern. Furthermore, Standard Monte Carlo (SMC) simulations are performed that validated the factor of accuracy in the aforesaid probabilistic demand-revenue model. We critically analyzed the effect of weather data parameters on consumer demands using correlation and multi-linear regression schemes. The statistical analysis of consumer demands provided a relationship between dependent (demand) and independent variables (weather data) for utility load management, generation control, and network expansion. PMID:27314229

Stochastic and Statistical Analysis of Utility Revenues and Weather Data Analysis for Consumer Demand Estimation in Smart Grids.

PubMed

Ali, S M; Mehmood, C A; Khan, B; Jawad, M; Farid, U; Jadoon, J K; Ali, M; Tareen, N K; Usman, S; Majid, M; Anwar, S M

2016-01-01

In smart grid paradigm, the consumer demands are random and time-dependent, owning towards stochastic probabilities. The stochastically varying consumer demands have put the policy makers and supplying agencies in a demanding position for optimal generation management. The utility revenue functions are highly dependent on the consumer deterministic stochastic demand models. The sudden drifts in weather parameters effects the living standards of the consumers that in turn influence the power demands. Considering above, we analyzed stochastically and statistically the effect of random consumer demands on the fixed and variable revenues of the electrical utilities. Our work presented the Multi-Variate Gaussian Distribution Function (MVGDF) probabilistic model of the utility revenues with time-dependent consumer random demands. Moreover, the Gaussian probabilities outcome of the utility revenues is based on the varying consumer n demands data-pattern. Furthermore, Standard Monte Carlo (SMC) simulations are performed that validated the factor of accuracy in the aforesaid probabilistic demand-revenue model. We critically analyzed the effect of weather data parameters on consumer demands using correlation and multi-linear regression schemes. The statistical analysis of consumer demands provided a relationship between dependent (demand) and independent variables (weather data) for utility load management, generation control, and network expansion.

Reimbursement in hospital-based vascular surgery: Physician and practice perspective.

PubMed

Perri, Jennifer L; Zwolak, Robert M; Goodney, Philip P; Rutherford, Gretchen A; Powell, Richard J

2017-07-01

The purpose of this study was to determine change in value of a vascular surgery division to the health care system during 6 years at a hospital-based academic practice and to compare physician vs hospital revenue earned during this period. Total revenue generated by the vascular surgery service line at an academic medical center from 2010 through 2015 was evaluated. Total revenue was measured as the sum of physician (professional) and hospital (technical) net revenue for all vascular-related patient care. Adjustments were made for work performed, case complexity, and inflation. To reflect the effect of these variables, net revenue was indexed to work relative value units (wRVUs), case mix index, and consumer price index, which adjusted for work, case complexity, and inflation, respectively. Differences in physician and hospital net revenue were compared over time. Physician work, measured in RVUs per year, increased by 4%; case complexity, assessed with case mix index, increased by 10% for the 6-year measurement period. Despite stability in payer mix at 64% to 69% Medicare, both physician and hospital vascular-related revenue/wRVU decreased during this period. Unadjusted professional revenue/wRVU declined by 14.1% (P = .09); when considering case complexity, physician revenue/wRVU declined by 20.6% (P = .09). Taking into account both case complexity and inflation, physician revenue declined by 27.0% (P = .04). Comparatively, hospital revenue for vascular surgery services decreased by 13.8% (P = .07) when adjusting for unit work, complexity, and inflation. At medical centers where vascular surgeons are hospital based, vascular care reimbursement decreased substantially from 2010 to 2015 when case complexity and inflation were considered. Physician reimbursement (professional fees) decreased at a significantly greater rate than hospital reimbursement for vascular care. This trend has significant implications for salaried vascular surgeons in hospital-based settings, where the majority of revenue generated by vascular surgery care is the technical component received by the facility. Appropriate care for patients with vascular disease is increasingly resource intensive, and as a corollary, reimbursement levels must reflect this situation if high-quality care is to be maintained. Copyright © 2017 Society for Vascular Surgery. Published by Elsevier Inc. All rights reserved.

26 CFR 1.460-6 - Look-back method.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Look-back method. 1.460-6 Section 1.460-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Items of Gross Income Included § 1.460-6 Look-back method. (a) In general—(1) Introduction. With...

26 CFR 1.460-6 - Look-back method.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Look-back method. 1.460-6 Section 1.460-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Items of Gross Income Included § 1.460-6 Look-back method. (a) In general—(1) Introduction. With...

26 CFR 1.460-6 - Look-back method.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Look-back method. 1.460-6 Section 1.460-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Items of Gross Income Included § 1.460-6 Look-back method. (a) In general—(1) Introduction. With...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Athletics and Academe: Creative Divorce or Reconciliation?

ERIC Educational Resources Information Center

Uehling, Barbara S.

1983-01-01

Two crucial factors in collegiate athletics are identified: revenues and the innate human compulsion to compete. All of the problems of college sports are seen as being related to financial pressures, with an inequity existing between revenue-generating and rule-setting institutions. (MLW)

Airport Revenues: Galveston Municipal Airport; Scholes Field; Galveston, Texas; Federal Aviation Administration

DOT National Transportation Integrated Search

1997-11-07

Our audit objectives were to determine whether (i) the city of Galveston, Texas : (city), was in compliance with its Airport Improvement Program grant assurances : and (ii) airport-generated revenues were used for the operating and capital cost : of ...

Revenue and Expenditure Projections for the Albuquerque Public Schools. Final Report.

ERIC Educational Resources Information Center

Pleyte, Parrie S.; Kohl, Bruce R.

This report is part of a 10-city national study of revenues and expenditures shared by a local government. The purpose of the study is to project operating revenues and expenditures of the Albuquerque public schools through 1975. The revenue projection includes all sources and uses various methods for estimating Federal, State, and local revenue.…

Modelling altered revenue function based on varying power consumption distribution and electricity tariff charge using data analytics framework

NASA Astrophysics Data System (ADS)

Zainudin, W. N. R. A.; Ramli, N. A.

2017-09-01

In 2010, Energy Commission (EC) had introduced Incentive Based Regulation (IBR) to ensure sustainable Malaysian Electricity Supply Industry (MESI), promotes transparent and fair returns, encourage maximum efficiency and maintains policy driven end user tariff. To cater such revolutionary transformation, a sophisticated system to generate policy driven electricity tariff structure is in great need. Hence, this study presents a data analytics framework that generates altered revenue function based on varying power consumption distribution and tariff charge function. For the purpose of this study, the power consumption distribution is being proxy using proportion of household consumption and electricity consumed in KwH and the tariff charge function is being proxy using three-tiered increasing block tariff (IBT). The altered revenue function is useful to give an indication on whether any changes in the power consumption distribution and tariff charges will give positive or negative impact to the economy. The methodology used for this framework begins by defining the revenue to be a function of power consumption distribution and tariff charge function. Then, the proportion of household consumption and tariff charge function is derived within certain interval of electricity power. Any changes in those proportion are conjectured to contribute towards changes in revenue function. Thus, these changes can potentially give an indication on whether the changes in power consumption distribution and tariff charge function are giving positive or negative impact on TNB revenue. Based on the finding of this study, major changes on tariff charge function seems to affect altered revenue function more than power consumption distribution. However, the paper concludes that power consumption distribution and tariff charge function can influence TNB revenue to some great extent.

78 FR 39832 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-02

... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments...: Generation-Skipping Transfer Tax. OMB Number: 1545-0985 (TD 8644). Regulation Project Number: PS-127-86; PS...

Vertical integration strategies: revenue effects in hospital and Medicare markets.

PubMed

Cody, M

1996-01-01

The purpose of this study was to evaluate the revenue effects of seven vertically integrated strategies on California hospitals. The strategies investigated were managed care contracts, physician affiliations, ambulatory care, ambulatory surgery, home health services, inpatient rehabilitation, and skilled nursing care. The study population included 242 not-for-profit hospitals in continuous operation from 1983 to 1990. Many hospitals developed vertically integrated programs in the 1980s as inpatient utilization fell in response to the Medicare Prospective Payment program. Net revenue rose on average by $2,080 from 1983 to 1990, but fell by $2,421 from the Medicare program. On the whole, the more physicians affiliated with a hospital, the higher the net revenue. However, in the Medicare population, the number of managed care contracts was significant. The pre-hospital strategies generated significant revenue, while the post-hospital strategies did not. In the Medicare program, inpatient rehabilitation significantly reduced revenue.

75 FR 38187 - Proposed Collection; Comment Request for Revenue Procedure 2007-48

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-01

... safe harbor method of accounting for rotable spare parts provided in the proposed revenue procedures... in Accounting Method. Current Actions: There are no changes being made to the revenue procedures at... OMB control number. Books or records relating to a collection of information must be retained as long...

24 CFR 990.305 - Retention of excess revenues.

Code of Federal Regulations, 2010 CFR

2010-04-01

... business enterprises that employ residents of public housing, or acquiring additional dwelling units for... Resident Management Corporations (RMCs) § 990.305 Retention of excess revenues. (a) Any income generated by an RMC that exceeds the income estimated for the income categories specified in the RMC's management...

Raising Taxes to Reduce Smoking Prevalence in the US: A Simulation of the Anticipated Health and Economic Impacts

PubMed Central

Ahmad, Sajjad; Franz, Gregor A.

2008-01-01

Objective To estimate health and economic outcomes of raising the excise taxes on cigarettes. Methods We use a dynamic computer simulation model to estimate health and economic impacts of raising taxes on cigarettes (up to 100% price increase) for the entire population of USA over 20 years. We also perform sensitivity analysis on price elasticity. Results A 40% tax-induced cigarette price increase would reduce smoking prevalence from 21% in 2004 to 15.2% in 2025 with large gains in cumulative life years (7 million) and quality adjusted life years (13 million) over 20 years. Total tax revenue will increase by $365 billion in that span, and total smoking-related medical costs would drop by $317 billion, resulting in total savings of $682 billion. These benefits increase greatly with larger tax increases, and tax revenues continue to rise even as smoking prevalence falls. Conclusions Increasing taxes on cigarettes is a unique policy intervention that reduces smoking prevalence, generates additional tax revenue, and results in significant savings in medical care costs. PMID:17610918

Strategic real-estate planning can generate revenue.

PubMed

Hayes, D; Hays, S

2001-12-01

Many healthcare organizations treat their real estate as liabilities rather than assets and overlook opportunities to generate significant additional revenue and reduce costs. An Ernst & Young Study found that to maximize the return on investment in their real-estate holdings, healthcare organizations need to include property management in their strategic plan, manage construction and expansion effectively, adapt and reuse their facilities where possible, and pursue innovative real-estate strategies. Managing real-estate assets effectively can free up capital to use for other core business needs.

Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals' ability to grow equity?

PubMed

Singh, Simone Rauscher; Wheeler, John

2012-01-01

Effective revenue cycle management--from appointment scheduling and patient registration at the front end of the revenue cycle to billing and cash collections at the back end--plays a crucial role in hospitals' efforts to improve their financial performance. Using data for 1,397 bond-issuing, not-for-profit US hospitals for 2000 to 2007, this study analyzed the relationship between hospitals' performance at managing the revenue cycle and their profitability and ability to build equity capital. Hospital-level fixed effects regression analysis was used to model four different measures of profitability and equity capital as functions of two key financial indicators of revenue cycle management--amount of patient revenue and speed of revenue collection. The results indicated that higher amounts of patient revenue in relation to a hospital's assets were associated with statistically significant increases in operating and total profit margins, free cash flow, and equity capital (p < 0.01 for all four models); that is, hospitals that generated more patient revenue per dollar of assets invested reported improved financial performance. Likewise, a statistically significant link existed between lower revenue collection periods and all four indicators of hospital financial performance (p < 0.01 for three models; p < 0.05 for one model). Hospitals that collected faster on their patient revenue reported higher profit margins and larger equity values. For revenue cycle managers, these findings represent good news: Streamlining a hospital's management of the patient revenue cycle can advance the organization's financial viability by improving profitability and enabling equity growth.

42 CFR 457.60 - Amendments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... changes in the type of non-health care related revenues used to generate general revenue. [66 FR 2670, Jan... 42 Public Health 4 2010-10-01 2010-10-01 false Amendments. 457.60 Section 457.60 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) STATE...

42 CFR 457.60 - Amendments.

Code of Federal Regulations, 2011 CFR

2011-10-01

... changes in the type of non-health care related revenues used to generate general revenue. [66 FR 2670, Jan... 42 Public Health 4 2011-10-01 2011-10-01 false Amendments. 457.60 Section 457.60 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) STATE...

42 CFR 457.60 - Amendments.

Code of Federal Regulations, 2014 CFR

2014-10-01

... changes in the type of non-health care related revenues used to generate general revenue. [66 FR 2670, Jan... 42 Public Health 4 2014-10-01 2014-10-01 false Amendments. 457.60 Section 457.60 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) STATE...

42 CFR 457.60 - Amendments.

Code of Federal Regulations, 2012 CFR

2012-10-01

... changes in the type of non-health care related revenues used to generate general revenue. [66 FR 2670, Jan... 42 Public Health 4 2012-10-01 2012-10-01 false Amendments. 457.60 Section 457.60 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) STATE...

42 CFR 457.60 - Amendments.

Code of Federal Regulations, 2013 CFR

2013-10-01

... changes in the type of non-health care related revenues used to generate general revenue. [66 FR 2670, Jan... 42 Public Health 4 2013-10-01 2013-10-01 false Amendments. 457.60 Section 457.60 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) STATE...

Electricity market design for generator revenue sufficiency with increased variable generation

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

Levin, Todd; Botterud, Audun

Here, we present a computationally efficient mixed-integer program (MIP) that determines optimal generator expansion decisions, and hourly unit commitment and dispatch in a power system. The impact of increasing wind power capacity on the optimal generation mix and generator profitability is analyzed for a test case that approximates the electricity market in Texas (ERCOT). We analyze three market policies that may support resource adequacy: Operating Reserve Demand Curves (ORDC), Fixed Reserve Scarcity Prices (FRSP) and fixed capacity payments (CP). Optimal expansion plans are comparable between the ORDC and FRSP implementations, while capacity payments may result in additional new capacity. Themore » FRSP policy leads to frequent reserves scarcity events and corresponding price spikes, while the ORDC implementation results in more continuous energy prices. Average energy prices decrease with increasing wind penetration under all policies, as do revenues for baseload and wind generators. Intermediate and peak load plants benefit from higher reserve prices and are less exposed to reduced energy prices. All else equal, an ORDC approach may be preferred to FRSP as it results in similar expansion and revenues with less extreme energy prices. A fixed CP leads to additional new flexible NGCT units, but lower profits for other technologies.« less

Electricity market design for generator revenue sufficiency with increased variable generation

DOE PAGES

Levin, Todd; Botterud, Audun

2015-10-01

Here, we present a computationally efficient mixed-integer program (MIP) that determines optimal generator expansion decisions, and hourly unit commitment and dispatch in a power system. The impact of increasing wind power capacity on the optimal generation mix and generator profitability is analyzed for a test case that approximates the electricity market in Texas (ERCOT). We analyze three market policies that may support resource adequacy: Operating Reserve Demand Curves (ORDC), Fixed Reserve Scarcity Prices (FRSP) and fixed capacity payments (CP). Optimal expansion plans are comparable between the ORDC and FRSP implementations, while capacity payments may result in additional new capacity. Themore » FRSP policy leads to frequent reserves scarcity events and corresponding price spikes, while the ORDC implementation results in more continuous energy prices. Average energy prices decrease with increasing wind penetration under all policies, as do revenues for baseload and wind generators. Intermediate and peak load plants benefit from higher reserve prices and are less exposed to reduced energy prices. All else equal, an ORDC approach may be preferred to FRSP as it results in similar expansion and revenues with less extreme energy prices. A fixed CP leads to additional new flexible NGCT units, but lower profits for other technologies.« less

26 CFR 1.381(c)(21)-1 - Pre-1954 adjustments resulting from change in method of accounting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Pre-1954 adjustments resulting from change in method of accounting. 1.381(c)(21)-1 Section 1.381(c)(21)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381...

Estimating costs of quality improvement for outpatient healthcare organisations: a practical methodology.

PubMed

Brown, Sydney E S; Chin, Marshall H; Huang, Elbert S

2007-08-01

Outpatient healthcare organisations worldwide participate in quality improvement (QI) programmes. Despite the importance of understanding the financial impact of such programmes, there are no established standard methods for empirically assessing QI programme costs and their consequences for small outpatient healthcare organisations. The costs and cost consequences were evaluated for a diabetes QI programme implemented throughout the USA in federally qualified community health centres. For five case study centres, survey instruments and methods for data analysis were developed. Two types of cost/revenue were evaluated. Direct costs/revenues, such as personnel time, items purchased and grants received, were evaluated using self-administered surveys. Cost/revenue consequences, which were cost/revenue changes that may have occurred due to changes in patient utilisation or physician behaviour, were evaluated using electronic billing data. Other methods for evaluating cost/revenue consequences if electronic billing data are not available are also discussed. This paper describes a practical taxonomy and method for assessing the costs and revenues of QI programmes for outpatient organisations. Results of such analyses will be useful for healthcare organisations implementing QI programmes and also for policy makers designing incentives for QI participation.

Use of Balanced Indicators as a Management Tool in Nursing1

PubMed Central

Fugaça, Neidamar Pedrini Arias; Cubas, Marcia Regina; Carvalho, Deborah Ribeiro

2015-01-01

Objective: to develop a proposal for a nursing panel of indicators based on the guiding principles of Balanced Scorecard. Method: a single case study that ranked 200 medical records of patients, management reports and protocols, which are capable of generating indicators. Results: we identified 163 variables that resulted in 72 indicators; of these, 32 nursing-related: two financial indicators (patient's average revenue per day and patient's revenue per day by product used); two client indicators (overall satisfaction rate of patient with nursing care and adherence rate to the patient satisfaction survey); 23 process indicators, and five learning and growth indicators (average total hours of training, total of approved nursing professionals in the internal selection process, absenteeism rate, turnover rate and index of performance evaluation). Conclusion: although there is a limit related to the amount of data generated, the methodology of Balanced Scorecard has proved to be flexible and adaptable to incorporate nursing services. It was possible to identify indicators with adherence to more than one area. Internal processes was the area with the higher number of indicators. PMID:26625995

2 CFR Appendix C to Part 225 - State/Local-Wide Central Service Cost Allocation Plans

Code of Federal Regulations, 2010 CFR

2010-01-01

... Contents A. General B. Definitions 1. Billed central services 2. Allocated central services 3. Agency or...; a description of the procedures (methodology) used to charge the costs of each service to users... revenues (including imputed revenues) generated by the service to the allowable costs of the service, as...

Doctoral Alumni Giving: Motivations for Donating to the University of Pennsylvania

ERIC Educational Resources Information Center

Mastroieni, Anita

2010-01-01

This study sought to ascertain the specific motivations behind doctoral alumni giving. Most U.S. colleges and universities depend on alumni giving to supplement revenues from tuition and governmental support; however, relatively little alumni giving is generated from PhD graduates. The result is untapped revenue for doctoral-granting institutions.…

Blood pressure kiosks for medication therapy management programs: business opportunity for pharmacists.

PubMed

Houle, Sherilyn K D; Chuck, Anderson W; Tsuyuki, Ross T

2012-01-01

To develop an economic model based on the use of pharmacy-based blood pressure kiosks for case finding of remunerable medication therapy management (MTM) opportunities. Descriptive, exploratory, nonexperimental study. Ontario, Canada, between January 2010 and September 2011. More than 7.5 million blood pressure kiosk readings were taken from 341 pharmacies. A model was developed to estimate revenues achievable by using blood pressure kiosks for 1 month to identify a cohort of patients with blood pressure of 130/80 mm Hg or more and caring for those patients during 1 year. Revenue generated from MTM programs. Pharmacies could generate an average of $12,270 (range $4,523-24,420) annually in revenue from billing for MTM services. Blood pressure kiosks can be used to identify patients with elevated blood pressure who may benefit from reimbursable pharmacist cognitive services. Revenue can be reinvested to purchase automated dispensing technology or offset pharmacy technician costs to free pharmacists to provide pharmaceutical care. Improved patient outcomes, increased patient loyalty, and improved adherence are additional potential benefits.

Estimating the public economic consequences of introducing varenicline smoking cessation therapy in South Korea using a fiscal analytic framework.

PubMed

Connolly, Mark P; Baker, Christine L; Kotsopoulos, Nikolaos

2018-06-01

Smoking gives rise to many cross-sectorial public costs and benefits for government. Costs arise from increased healthcare spending and work-related social benefits, while smoking itself provides significant revenue for government from tobacco taxes. To better understand the public economic impact of smoking and smoking cessation therapies, this study developed a government perspective framework for assessing smoking-attributable morbidity and mortality and associated public costs. This framework includes changes in lifetime tax revenue and health costs, as well as changes in tobacco tax revenue, from fewer smokers. A modified generational accounting framework was developed to assess relationships between smoking-attributable morbidity and mortality and public economic consequences of smoking, including lifetime tax revenue gains/losses, government social transfers, and health spending. Based on the current prevalence of smoking in South Korean males, a cohort model was developed for smokers, former-smokers, and never-smokers. The model simulated the lifetime discounted fiscal transfers for different age cohorts in 5 year age bands, and the return on investment (ROI) from smoking cessation therapy. Former smokers are estimated to generate higher lifetime earnings and direct tax revenues and lower lifetime healthcare costs due to the reduction of smoking-attributable mortality and morbidity compared to smokers, even after accounting for reduced tobacco taxes paid. Based on the costs of public investments in varenicline, this study estimated a ROI from 1.4-1.7, depending on treatment age, with higher ROI in younger cohorts, with an average ROI of 1.6 for those aged less than 65. This analysis suggests that reductions in smoking can generate positive public economic benefits for government, even after accounting for lost tobacco tax revenues. The results described here are likely applicable to countries having similar underlying smoking prevalence, comparable taxation rates, and social benefit protection provided to individuals with smoking-related conditions.

The Production, Value, and Reduction Responsibility of Carbon Emissions through Electricity Consumption of Manufacturing Industries in South Korea and Thailand

NASA Astrophysics Data System (ADS)

Kitikun, Medhawin

This dissertation provides a new method of measuring efforts by manufacturing industries to reduce their emissions by curtailing electricity consumption. Employing comprehensive firm-level data from the National Manufacture Annual Surveys of South Korea and Thailand, I construct the measure from estimates of revenue functions by industry. The data consists of firms from more than 20 industries in each year from 1982 to 2005 for Korea and from 2001 to 2008 for Thailand. With a total of more than two million observations, I estimate revenue functions for each industry and year. Here, I use three inputs: number of employees(L), fixed asset stock(K), and electricity consumption(E) and two types of functional forms to represent each industry's revenue function. Second, under market competitive condition, I find that profit maximizing firms deviated their level of electricity usage in production from the profit-maximizing level during the time period for both countries, and I develop a theoretical framework to explain this behavior. Then, I tested the theory using my empirical models. Results support the notion of a hidden environmental value expressed by firms in the form of voluntary deviations from profit-maximizing levels of input demand. The measure used is the gap between the marginal revenue product of electricity and its price. This gap should increase with income, consistent with the Environmental Kuznets Curve literature. My current model provides considerable support for this proposition. Estimates indicate, in most industries, a negative relationship between per-capita income and emissions. In the final section of the dissertation, I consider the equitable distribution of emissions reduction burden under an international agreement such as the reduction effort, Kyoto Protocol. Both developed and developing countries have to cut their emissions to a specific reduction percentage target. Domestically, I present two extreme scenarios. In the first scenario, manufacturing industries take full responsibility for emissions reductions by curtailing their use of energy without any subsidies from the government. Revenue function estimates provide measures of the differential costs imposed on different industries by emissions reductions. In the second scenario, emissions reductions are achieved by changing the mix of electricity generation technologies used by the power generation sector within the country. For the international case, I focus on the fairness of emission reduction responsibility among countries. To be fair to countries at different levels of development and with different rate of carbon emissions, I propose a new method to adjust the timing and rates of emission reductions based on a lifetime cumulative emission per capita.

RM Methods for Multiple Fare Structure Environments

DTIC Science & Technology

2008-06-01

110 9 LIST OF FIGURES 1 INTRODUCTION Figure 1-1: Revenue Losses due to Overprotection and Dilution... overprotection or dilution. If an airline’s objective is to focus on high-yield business travelers and charge only a single high fare for the...Lost Revenue from Customer Surplus Captured Revenue Rejected Passengers Overprotection Dilution Figure 1-1: Revenue Losses due to Overprotection

Modeling and Analysis of Wholesale Electricity Market Design. Understanding the Missing Money Problem. December 2013 - January 2015

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

Papalexopoulos, A.; Hansen, C.; Perrino, D.

This project examined the impact of renewable energy sources, which have zero incremental energy costs, on the sustainability of conventional generation. This “missing money” problem refers to market outcomes in which infra-marginal energy revenues in excess of operations and maintenance (O&M) costs are systematically lower than the amortized costs of new entry for a marginal generator. The problem is caused by two related factors: (1) conventional generation is dispatched less, and (2) the price that conventional generation receives for its energy is lower. This lower revenue stream may not be sufficient to cover both the variable and fixed costs ofmore » conventional generation. In fact, this study showed that higher wind penetrations in the Electric Reliability Council of Texas (ERCOT) system could cause many conventional generators to become uneconomic.« less

26 CFR 301.7517-1 - Furnishing on request of statement explaining estate or gift valuation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... estate or gift valuation. 301.7517-1 Section 301.7517-1 Internal Revenue INTERNAL REVENUE SERVICE... estate or gift valuation. (a) In general. Section 7517 requires the Service to furnish to a taxpayer, at the request of that taxpayer, a statement explaining the estate, gift or generation-skipping transfer...

26 CFR 15a.453-1 - Installment method reporting for sales of real property and casual sales of personal property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Installment method reporting for sales of real property and casual sales of personal property. 15a.453-1 Section 15a.453-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE INSTALLMENT SALES REVISIO...

New Price, New Hope? An Examination of the Effects of Doubling the Ticket Price in UK Lotto.

PubMed

Forrest, David; Gulley, O David

2018-03-01

The UK Lotto game was introduced in November 1994 with a standard 6/49 format and an entry fee of £1 per ticket. After several years, revenue began to fall despite extensive publicity and a variety of inducements. By 2013, nominal weekly revenue was less than half the 1995 level. In October 2013, the operator doubled the price of a ticket to £2 and made a number of changes to the pay-out structure of smaller prizes. The intent of the changes was to reverse the long downward trend in game revenue by encouraging higher jackpots and offering more pay-out opportunities for each ticket. We use draw by draw revenue and other data to evaluate how players responded to these changes and find that, while ticket sales fell dramatically, total revenue rose following the changes. Primarily this appears to have been the consequence of increased frequency of rollovers (and therefore of more frequent high jackpot draws) rather than ticket price inelasticity. However, although there was a short-term gain in revenue, the changes did not arrest, and indeed seem to have accentuated, the long-run trend decrease in the revenue generated by the game.

26 CFR 1.985-3 - United States dollar approximate separate transactions method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... transactions method. 1.985-3 Section 1.985-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... dollar approximate separate transactions method. (a) Scope and effective date—(1) Scope. This section describes the United States dollar (dollar) approximate separate transactions method of accounting (DASTM...

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

NONE

The Coal and Electric Data and Renewables Division; Office of Coal, Nuclear, Electric and Alternate Fuels, Energy Information Administration (EIA), Department of Energy prepares the EPM. This publication provides monthly statistics at the State, Census division, and U.S. levels for net generation, fossil fuel consumption and stocks, quantity and quality of fossil fuels, cost of fossil fuels, electricity retail sales, associated revenue, and average revenue per kilowatthour of electricity sold. In addition, data on net generation, fuel consumption, fuel stocks, quantity and cost of fossil fuels are also displayed for the North American Electric Reliability Council (NERC) regions. The EIAmore » publishes statistics in the EPM on net generation by energy source; consumption, stocks, quantity, quality, and cost of fossil fuels; and capability of new generating units by company and plant.« less

Impact of scribes on patient interaction, productivity, and revenue in a cardiology clinic: a prospective study

PubMed Central

Bank, Alan J; Obetz, Christopher; Konrardy, Ann; Khan, Akbar; Pillai, Kamalesh M; McKinley, Benjamin J; Gage, Ryan M; Turnbull, Mark A; Kenney, William O

2013-01-01

Objective Scribes have been used in the emergency department to improve physician productivity and patient interaction. There are no controlled, prospective studies of scribe use in the clinic setting. Methods A prospective controlled study compared standard visits (20 minute follow-up and 40 minute new patient) to a scribe system (15 minute follow-up and 30 minute new patient) in a cardiology clinic. Physician productivity, patient satisfaction, physician–patient interaction, and revenue were measured. Results Four physicians saw 129 patients using standard care and 210 patients with scribes during 65 clinic hours each. Patients seen per hour increased (P < 0.001) from 2.2 ± 0.3 to 3.5 ± 0.4 (59% increase) and work relative value units (wRVU) per hour increased (P < 0.001) from 3.5 ± 1.3 to 5.5 ± 1.3 (57% increase). Patient satisfaction was high at baseline and unchanged with scribes. In a substudy, direct patient contact time was lower (9.1 ± 2.0 versus 12.9 ± 3.4 minutes; P < 0.01) for scribe visits, but time of patient interaction (without computer) was greater (6.7 ± 2.1 versus 1.5 ± 1.9 minutes; P < 0.01). Subjective assessment of physician–patient interaction (1–10) was higher (P < 0.01) on scribe visits (9.1 ± 0.9 versus 7.9 ± 1.1). Direct and indirect (downstream) revenue per patient seen was $142 and $2,398, with $205,740 additional revenue generated from the 81 additional patients seen with scribes. Conclusion Using scribes in a cardiology clinic is feasible, produces improvements in physician–patient interaction, and results in large increases in physician productivity and system cardiovascular revenue. PMID:23966799

78 FR 72932 - Joint Industry Plan; Notice of Filing and Immediate Effectiveness of Amendment No. 31 to the...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-04

... consolidated market data and anticipate that the Fee Changes will generate enough revenue to offset the revenue... ascertain from one data source the current prices in all the markets trading Nasdaq securities. The Plan... increases, rather than 30 days, is commonly used in the market data industry, in order to provide sufficient...

Shifts in District Revenues per Pupil within the Greater Toledo Metropolitan Area.

ERIC Educational Resources Information Center

House, Jess E.; And Others

This paper presents findings of a study that determined the contribution of selected factors to the ability of 15 school districts within the Toledo, Ohio metropolitan area to generate revenue over a 7-year period, 1982-88. Data were obtained from the Ohio Department of Education and the Ohio Department of Taxation. Simulations were prepared for…

Interact with your CPA!

PubMed

Miller, Rita J

2014-01-01

Communication between physicians and their financial advisors is critical. Often, physicians are reluctant to discuss financial matters, but in today's environment, communication is important. Practice management, revenue generation, and personal taxes are areas that require year-long interaction between the parties. Practice management is an area where the CPA can assist with suggestions of best practices. Revenue generation is maximized by a physician who knows and understands his or her office. Personal taxes are important, not only on April 15! How can a physician work with a CPA in terms they both understand? A few guidelines will enable a smooth communication process.

Leveraging strategic planning for improved financial performance.

PubMed

Zuckerman, A

2000-12-01

Healthcare providers increasingly are relying on strategic planning to guide the allocation of capital and other resources. Strategic planning helps identify and prioritize opportunities for financial improvement, particularly revenue-generating initiatives, which offer the greatest opportunity for significant long-term benefits. New revenue usually can be generated in one of five ways: increase market share, expand service area, fill gaps in the continuum of services, develop niche services where needed in the service area, and repackage existing services to address specific market segments. Once a strategic plan is implemented, it should be reviewed periodically and modified as necessary.

Forecasting the Revenues of Local Public Health Departments in the Shadows of the ‘Great Recession’

PubMed Central

Reschovsky, Andrew; Zahner, Susan J.

2015-01-01

Context The ability of local health departments (LHD) to provide core public health services depends on a reliable stream of revenue from federal, state, and local governments. This study investigates the impact of the “Great Recession” on major sources of LHD revenues and develops a fiscal forecasting model to predict revenues to LHDs in one state over the period 2012 to 2014. Economic forecasting offers a new financial planning tool for LHD administrators and local government policy-makers. This study represents a novel research application for these econometric methods. Methods Detailed data on revenues by source for each LHD in Wisconsin were taken from annual surveys conducted by the Wisconsin Department of Health Services over an eight year period (2002-2009). A forecasting strategy appropriate for each revenue source was developed resulting in “base case” estimates. An analysis of the sensitivity of these revenue forecasts to a set of alternative fiscal policies by the federal, state, and local governments was carried out. Findings The model forecasts total LHD revenues in 2012 of $170.5 million (in 2010 dollars). By 2014 inflation-adjusted revenues will decline by $8 million, a reduction of 4.7 percent. Because of population growth, per capita real revenues of LHDs are forecast to decline by 6.6 percent between 2012 and 2014. There is a great deal of uncertainty about the future of federal funding in support of local public health. A doubling of the reductions in federal grants scheduled under current law would result in an additional $4.4 million decline in LHD revenues in 2014. Conclusions The impact of the Great Recession continues to haunt LHDs. Multi-year revenue forecasting offers a new financial tool to help LHDs better plan for an environment of declining resources. New revenue sources are needed if sharp drops in public health service delivery are to be avoided. PMID:23531611

Sugary beverage tax policy: lessons learned from tobacco.

PubMed

Pomeranz, Jennifer L

2014-03-01

Excise taxes on sugary beverages have been proposed as a method to replicate the public health success of tobacco control and to generate revenue. As policymakers increase efforts to pass sugary beverage taxes, they can anticipate that manufacturers will emulate the strategies employed by tobacco companies in their attempts to counteract the impact of such taxes. Policymakers should therefore consider 2 complementary laws-minimum price laws and prohibitions on coupons and discounting-to accomplish the intended price increase.

Funding California Schools: The Revenue Limit System. Technical Appendices

ERIC Educational Resources Information Center

Weston, Margaret

2010-01-01

This document presents the technical appendices accompanying the report, "Funding California Schools: The Revenue Limit System." Included are: (1) Revenue Limit Calculation and Decomposition; (2) Data and Methods; and (3) Base Funding Alternative Simulation Results. (Contains 5 tables and 26 footnotes.) [For the main report,…

26 CFR 1.43-2 - Qualified enhanced oil recovery project.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Qualified enhanced oil recovery project. 1.43-2 Section 1.43-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME... the tertiary recovery method; or (ii) Test or experimental injections. (2) Example. The following...

26 CFR 1.43-2 - Qualified enhanced oil recovery project.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Qualified enhanced oil recovery project. 1.43-2 Section 1.43-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME... the tertiary recovery method; or (ii) Test or experimental injections. (2) Example. The following...

26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

Code of Federal Regulations, 2014 CFR

2014-04-01

... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f...

26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f...

26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

Code of Federal Regulations, 2012 CFR

2012-04-01

... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f...

26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

Code of Federal Regulations, 2013 CFR

2013-04-01

... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f...

A method of mobile video transmission based on J2ee

NASA Astrophysics Data System (ADS)

Guo, Jian-xin; Zhao, Ji-chun; Gong, Jing; Chun, Yang

2013-03-01

As 3G (3rd-generation) networks evolve worldwide, the rising demand for mobile video services and the enormous growth of video on the internet is creating major new revenue opportunities for mobile network operators and application developers. The text introduced a method of mobile video transmission based on J2ME, giving the method of video compressing, then describing the video compressing standard, and then describing the software design. The proposed mobile video method based on J2EE is a typical mobile multimedia application, which has a higher availability and a wide range of applications. The users can get the video through terminal devices such as phone.

Negotiating a franchise agreement in a competitive environment

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

Overstreet, E.L.

In urban centers where there is more than one district energy company, the administrative branch of municipal government is in a position to manipulate its taxing policy for the use of the public right of way by advancing the goal of {open_quotes}remaining revenue neutral.{close_quotes} In order for a district energy company to be successful, it must be able to produce energy more efficiently. Greater efficiency in the production of energy creates a dilemma for a municipal government. A city government depends on a number of revenue producing sources to fund its annual operating budget. Taxing energy demand by commercial customersmore » is one source of revenue. Thus, in effect, reducing energy demand through increased efficiency will reduce the revenue a city receives by taxing demand. As this relates to a district energy company, the city must determine how to replace the revenue that was previously generated by taxing demand of high energy use production equipment by looking to district energy companies to replace this revenue. Negotiating a franchise fee for use of the public right of way for distribution piping is one way a city can attempt to recoup lost revenue. In a market where there is competition between district energy companies, the city can leverage its position as the granting authority.« less

Economic Assessment of Hydrogen Technologies Participating in California Electricity Markets

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

Eichman, Joshua; Townsend, Aaron; Melaina, Marc

As the electric sector evolves and increasing amounts of variable renewable generation are installed on the system, there are greater needs for system flexibility and sufficient capacity, and greater concern for overgeneration from renewable sources not well matched in time with electric loads. Hydrogen systems have the potential to support the grid in each of these areas. However, limited information is available about the economic competitiveness of hydrogen system configurations. This paper quantifies the value for hydrogen energy storage and demand response systems to participate in select California wholesale electricity markets using 2012 data. For hydrogen systems and conventional storagemore » systems (e.g., pumped hydro, batteries), the yearly revenues from energy, ancillary service, and capacity markets are compared to the yearly cost to establish economic competitiveness. Hydrogen systems can present a positive value proposition for current markets. Three main findings include: (1) For hydrogen systems participating in California electricity markets, producing and selling hydrogen was found to be much more valuable than producing and storing hydrogen to later produce electricity; therefore systems should focus on producing and selling hydrogen and opportunistically providing ancillary services and arbitrage. (2) Tighter integration with electricity markets generates greater revenues (i.e., systems that participate in multiple markets receive the highest revenue). (3) More storage capacity, in excess of what is required to provide diurnal shifting, does not increase competitiveness in current California wholesale energy markets. As more variable renewable generation is installed, the importance of long duration storage may become apparent in the energy price or through additional markets, but currently, there is not a sufficiently large price differential between days to generate enough revenue to offset the cost of additional storage. Future work will involve expanding to consider later year data and multiple regions to establish more generalized results.« less

Iran Sanctions

DTIC Science & Technology

2010-12-13

government revenues, and try to isolate Iran, particularly its Revolutionary Guard Corps, from the international financial system. U.S. efforts to curb...Hizbollah, Hamas, and Palestine Islamic Jihad. Iran’s petroleum sector generates about 20% of Iran’s GDP, and 80% of its government revenue. Iran’s oil...probably could not practically, compel any foreign government to take action against one of its firms. The pre-2010 version of ISA requires the

Iran Sanctions

DTIC Science & Technology

2010-07-12

particularly those targeting Iran’s energy sector that provides about 80% of government revenues, might reduce Iran’s ability to support its WMD and...such as Hizbollah, Hamas, and Palestine Islamic Jihad. Iran’s petroleum sector generates about 20% of Iran’s GDP, and 80% of its government revenue...probably could not practically, compel any foreign government to take action against one of its firms. Amendments added by P.L. 111-195, the

78 FR 46688 - Proposed Collection; Comment Request for Form 706

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-01

... 706, United States Estate (and Generation-Skipping Transfer) Tax Return. DATES: Written comments... INFORMATION: Title: United States Estate (and Generation-Skipping Transfer) Tax Return. OMB Number: 1545-0015... imposed by Internal Revenue Code section 2001 and the Federal generation-skipping transfer (GST) tax...

Implement the medical group revenue function. Create competitive advantage.

PubMed

Colucci, C

1998-01-01

This article shows medical groups how they can employ new financial management and information technology techniques to safeguard their revenue and income streams. These managerial techniques stem from the application of the medical group revenue function, which is defined herein. This article also describes how the medical group revenue function can be used to create value by employing a database and a decision support system. Finally, the article describes how the decision support system can be used to create competitive advantage. Through the wise use of internally generated information, medical groups can negotiate better contract terms, improve their operations, cut their costs, embark on capital investment programs and improve market share. As medical groups gain market power by improving in these areas, they will be more attractive to potential strategic allies, payers and investment bankers.

26 CFR 1.337(d)-4 - Taxable to tax-exempt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions. The tax-exempt entity also must use this same reasonable method of allocation for each taxable... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

Trends and drivers of the aesthetic market during a turbulent economy.

PubMed

Wilson, Stelios C; Soares, Marc A; Reavey, Patrick L; Saadeh, Pierre B

2014-06-01

Aesthetic procedures are significant sources of revenue for plastic surgeons. With the popularity of nonsurgical aesthetic procedures, many plastic surgeons question how to best tailor their aesthetic practice. Revenue generated from surgical and minimally invasive aesthetic procedures performed in the United States between 2000 and 2011 was calculated from the American Society of Plastic Surgeons' annual reports. Regression analysis was performed against six commonly cited economic indicators. In 2011, revenue from minimally invasive procedures increased from $3.0 billion to $5.7 billion (90 percent growth), whereas revenue from surgical procedures decreased from $6.6 billion to $6.0 billion (10 percent decline). Between 2000 and 2011, minimally invasive procedure market share grew from 30 percent to nearly 50 percent. Linear regression analysis revealed significant correlations between surgical procedure revenue and indicators of macroeconomic climate: Dow Jones Industrial Average (R = 0.72; p < 0.01), Standard & Poor's 500 Index (R = 0.64, p < 0.05), and unemployment rate (R = -0.81; p < 0.001). Minimally invasive procedure revenue was significantly correlated with indicators related to microeconomic decision trends: disposable income per capita (R = 0.93; p < 0.001), real gross domestic product per capita (R = 0.88; p < 0.001), and home price index (R = 0.63; p < 0.05). No economic indicator in this study was found to be significantly correlated with both surgical and minimally invasive revenue. Despite economic turbulence, minimally invasive procedures are the most rapidly growing source of revenue and are poised to be the dominant source of revenue in the aesthetic market.

Sugary Beverage Tax Policy: Lessons Learned From Tobacco

PubMed Central

2014-01-01

Excise taxes on sugary beverages have been proposed as a method to replicate the public health success of tobacco control and to generate revenue. As policymakers increase efforts to pass sugary beverage taxes, they can anticipate that manufacturers will emulate the strategies employed by tobacco companies in their attempts to counteract the impact of such taxes. Policymakers should therefore consider 2 complementary laws—minimum price laws and prohibitions on coupons and discounting—to accomplish the intended price increase. PMID:24432928

26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... disbursements method of accounting. 1.448-1 Section 1.448-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.448-1 Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f) [Reserved] (g...

26 CFR 1.412(c)(3)-2 - Effective dates and transitional rules relating to reasonable funding methods.

Code of Federal Regulations, 2010 CFR

2010-04-01

... to reasonable funding methods. 1.412(c)(3)-2 Section 1.412(c)(3)-2 Internal Revenue INTERNAL REVENUE... reasonable funding methods. (a) Introduction. This section prescribes effective dates for rules relating to reasonable funding methods, under section 412(c)(3) and § 1.412(c)(3)-1. Also, this section sets forth rules...

26 CFR 1.412(c)(3)-2 - Effective dates and transitional rules relating to reasonable funding methods.

Code of Federal Regulations, 2013 CFR

2013-04-01

... to reasonable funding methods. 1.412(c)(3)-2 Section 1.412(c)(3)-2 Internal Revenue INTERNAL REVENUE... to reasonable funding methods. (a) Introduction. This section prescribes effective dates for rules relating to reasonable funding methods, under section 412(c)(3) and § 1.412(c)(3)-1. Also, this section...

26 CFR 1.412(c)(3)-2 - Effective dates and transitional rules relating to reasonable funding methods.

Code of Federal Regulations, 2011 CFR

2011-04-01

... to reasonable funding methods. 1.412(c)(3)-2 Section 1.412(c)(3)-2 Internal Revenue INTERNAL REVENUE... to reasonable funding methods. (a) Introduction. This section prescribes effective dates for rules relating to reasonable funding methods, under section 412(c)(3) and § 1.412(c)(3)-1. Also, this section...

26 CFR 1.412(c)(3)-2 - Effective dates and transitional rules relating to reasonable funding methods.

Code of Federal Regulations, 2014 CFR

2014-04-01

... to reasonable funding methods. 1.412(c)(3)-2 Section 1.412(c)(3)-2 Internal Revenue INTERNAL REVENUE... to reasonable funding methods. (a) Introduction. This section prescribes effective dates for rules relating to reasonable funding methods, under section 412(c)(3) and § 1.412(c)(3)-1. Also, this section...

26 CFR 1.412(c)(3)-2 - Effective dates and transitional rules relating to reasonable funding methods.

Code of Federal Regulations, 2012 CFR

2012-04-01

... to reasonable funding methods. 1.412(c)(3)-2 Section 1.412(c)(3)-2 Internal Revenue INTERNAL REVENUE... to reasonable funding methods. (a) Introduction. This section prescribes effective dates for rules relating to reasonable funding methods, under section 412(c)(3) and § 1.412(c)(3)-1. Also, this section...

Alcohol industry and government revenue derived from underage drinking by Australian adolescents 2005.

PubMed

Doran, Christopher M; Shakeshaft, Anthony P; Hall, Wayne; Petrie, Dennis

2009-01-01

The purpose of this study was to estimate the revenue gained from consumption of alcohol by adolescents for each beverage type for the year 2005. Secondary analysis of self-reported alcohol use in the 2005 Australian Secondary School Surveys Alcohol and Drug Use. Australia. Over 506,000 adolescents aged between 12 and 17 years (29% of all Australian adolescents) consumed approximately 175.69 million standard drinks in 2005. The total revenue generated by the consumption of these beverages was estimated to be $218 million, of which the government received approximately $107 million or 49% in taxation revenue. Total revenue per underage drinker is estimated at $430.84 with revenue increasing with age. Males tend to spend more on spirits and beer while females spend more on pre-mixed spirits. Females aged 12-15 years spend around $121 per year (or 50% of total expenditure) on pre-mixed spirits compared to females aged 16-17 years old that spend around $257 per year (or 62% of total expenditure) on pre-mixed spirits. The Australian government and the alcohol industry receive substantial financial benefit from the sale of alcoholic beverages to under age drinkers.

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Generation assignment. 26.2651-1 Section 26.2651... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Generation assignment. 26.2651-1 Section 26... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Generation assignment. 26.2651-1 Section 26.2651... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Generation assignment. 26.2651-1 Section 26... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

Gambling revenues as a public administration issue: electronic gaming machines in Victoria.

PubMed

Pickernell, David; Keast, Robyn; Brown, Kerry; Yousefpour, Nina; Miller, Chris

2013-12-01

Gambling activities and the revenues derived have been seen as a way to increase economic development in deprived areas. There are also, however, concerns about the effects of gambling in general and electronic gaming machines (EGMs) in particular, on the resources available to the localities in which they are situated. This paper focuses on the factors that determine the extent and spending of community benefit-related EGM-generated resources within Victoria, Australia, focusing in particular on the relationships between EGM activity and socio-economic and social capital indicators, and how this relates to the community benefit resources generated by gaming.

The possible impact of an alcohol welfare surcharge on consumption of alcoholic beverages in Taiwan

PubMed Central

2013-01-01

Background The abuse of alcoholic beverages leads to numerous negative consequences in Taiwan, as around the world. Alcohol abuse not only contributes to cardiovascular disease, hypertension, diabetes and cancer, but it is also an underlying cause of many other serious problems, such as traffic accidents, lost productivity, and domestic violence. International leaders in health policy are increasingly using taxation as an effective tool with which to lower alcohol consumption. In this study, we assessed how consumption patterns in Taiwan would be affected by levying a welfare surcharge on alcoholic beverages of 20%, 40% or 60% in accordance with the current excise tax. We also assessed the medical savings Taiwan would experience if consumption of alcoholic beverages were to decrease and how much additional revenue a welfare surcharge would generate. Methods We estimated the elasticity of four types of alcoholic beverages (beer, wine, whisky and brandy) using the Central Bureau of Statistics (CBS) Demand Model. Specifically, we estimated alcohol’s price elasticity by analyzing the sales prices and time statistics of these products from 1974 to 2009. Results Alcoholic beverages in Taiwan have the following price elasticities: beer (−0.820), wine (−0.955), whisky (−0.587), brandy (−0.958). A welfare surcharge tax of 40% in accordance with the excise tax would decrease overall consumption of beer, wine, whisky and brandy between 16.24% and 16.42%. It would also generate New Taiwan Dollar (NT$) revenues of 5.782 billion to 5.993 billion. Savings in medical costs would range from NT$871.07 million to NT$897.46 million annually. Conclusions A social and welfare surcharge of 40% on alcoholic beverages in Taiwan would successfully lower consumption rates, decrease medical costs, and generate revenue that could be used to educate consumers and further decrease consumption rates. Consequently, we strongly recommend that such a tax be imposed in Taiwan. PMID:24010885

30 CFR 219.102 - Method of payment.

Code of Federal Regulations, 2010 CFR

2010-07-01

... writing to the Minerals Management Service, Minerals Revenue Management, P.O. Box 5760, Denver, Colorado... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Method of payment. 219.102 Section 219.102 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT...

Iran Sanctions

DTIC Science & Technology

2010-08-03

increasingly shared by major allies—is that sanctions should target Iran’s energy sector that provides about 80% of government revenues. U.S. efforts...Hamas, and Palestine Islamic Jihad. Iran’s petroleum sector generates about 20% of Iran’s GDP, and 80% of its government revenue. Iran’s oil sector is...practically, compel any foreign government to take action against one of its firms. Amendments added by P.L. 111-195, the Comprehensive Iran Sanctions

26 CFR 1.585-6 - Recapture method of changing from the reserve method of section 585.

Code of Federal Regulations, 2010 CFR

2010-04-01

... method of section 585. 1.585-6 Section 1.585-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585... adjustment. (2) Cessation of banking business—(i) In general. If a bank to which this section applies ceases...

Speaking the same language: underestimating financial impact when using diagnosis-related group versus ICD-9-based definitions for trauma inclusion criteria.

PubMed

Deppe, Sharon; Truax, Christopher B; Opalek, Judy M; Santanello, Steven A

2009-04-01

Hospital accounting methods use diagnosis-related group (DRG) data to identify patients and derive financial analyses and reports. The National Trauma Data Bank and trauma programs identify patients with trauma by International Classification of Diseases, Ninth Edition (ICD-9)-based definitions for inclusion criteria. These differing methods of identifying patients result in economic reports that vary significantly and fail to accurately identify the financial impact of trauma services. Routine financial data were collected for patients admitted to our Trauma Service from July 1, 2005 to June 30, 2006 using two methods of identifying the cases; by trauma DRGs and by trauma registry database inclusion criteria. The resulting data were compared and stratified to define the financial impact on hospital charges, reimbursement, costs, contribution to margin, downstream revenue, and estimated profit or loss. The results also defined the impact on supporting services, market share and total revenue from trauma admissions, return visits, discharged trauma alerts, and consultations. A total of 3,070 patients were identified by the trauma registry as meeting ICD-9 inclusion criteria. Trauma-associated DRGs accounted for 871 of the 3,070 admissions. The DRG-driven data set demonstrated an estimated profit of $800,000 dollars; the ICD-9 data set revealed an estimated 4.8 million dollar profit, increased our market share, and showed substantial revenue generated for other hospital service lines. Trauma DRGs fail to account for most trauma admissions. Financial data derived from DRG definitions significantly underestimate the trauma service line's financial contribution to hospital economics. Accurately identifying patients with trauma based on trauma database inclusion criteria better defines the business of trauma.

The value of electricity storage in energy-only electricity markets

NASA Astrophysics Data System (ADS)

McConnell, D.; Forcey, T.; Sandiford, M.

2015-12-01

Price volatility and the prospect of increasing renewable energy generation have raised interest in the potential opportunities for storage technologies in energy-only electricity markets. In this paper we explore the value of a price-taking storage device in such a market, the National Electricity Market (NEM) in Australia. Our analysis suggests that under optimal operation, there is little value in having more than six hours of storage in this market. However, the inability to perfectly forecast wholesale prices, particularly extreme price spikes, may warrant some additional storage. We found that storage devices effectively provide a similar service as peak generators (such as Open Cycle Gas Turbines) and are similarly dependent on and exposed to extreme price events, with revenue for a merchant generator highly skewed to a few days of the year. In contrast to previous studies, this results in the round trip efficiency of the storage being relatively insignificant. Financing using hedging strategies similar to a peak generator effectively reduces the variability of revenue and exposure of storage to extreme prices. Our case study demonstrates that storage may have a competitive advantage over other peaking generators on the NEM, due to its ability to earn revenue outside of extreme peak events. As a consequence the outlook for storage options on the NEM is dependent on volatility, in turn dependent on capacity requirements. Further to this, increased integration of renewable energy may both depend on storage and improve the outlook for storage in technologies in electricity markets.

[OR minute myth : Guidelines for calculation of DRG revenues per OR minute].

PubMed

Waeschle, R M; Hinz, J; Bleeker, F; Sliwa, B; Popov, A; Schmidt, C E; Bauer, M

2016-02-01

The economic situation in German Hospitals is tense and needs the implementation of differentiated controlling instruments. Accordingly, parameters of revenue development of different organizational units within a hospital are needed. This is particularly necessary in the revenue and cost-intensive operating theater field. So far there are only barely established productivity data for the control of operating room (OR) revenues during the year available. This article describes a valid method for the calculation of case-related revenues per OR minute conform to the diagnosis-related groups (DRG).For this purpose the relevant datasets from the OR information system and the § 21 productivity report (DRG grouping) of the University Medical Center Göttingen were combined. The revenues defined in the DRG browser of the Institute for Hospital Reimbursement (InEK) were assigned to the corresponding process times--incision-suture time (SNZ), operative preparation time and anesthesiology time--according to the InEK system. All full time stationary DRG cases treated within the OR were included and differentiated according to the surgical department responsible. The cost centers "OR section" and "anesthesia" were isolated to calculate the revenues of the operating theater. SNZ clusters and cost type groups were formed to demonstrate their impact on the revenues per OR minute. A surgical personal simultaneity factor (GZF) was calculated by division of the revenues for surgeons and anesthesiologists. This factor resembles the maximum DRG financed personnel deployment for surgeons in German hospitals.The revenue per OR minute including all cost types and DRG was 16.63 €/min. The revenues ranged from 10.45 to 24.34 €/min depending on the surgical field. The revenues were stable when SNZ clusters were analyzed. The differentiation of cost type groups revealed a revenue reduction especially after exclusion of revenues for implants and infrastructure. The calculated GZF over all surgical departments was 2.2 (range 1.9-3.6). A calculation of this factor at the DRG level can give economically relevant information about the case-related personnel deployment.This analysis shows for the first time the DRG-conform calculation of revenues per OR minute. There is a strong dependency on the considered cost type and the performing surgical field. Repetitive analyses are necessary due to the lack of reference values and are a suitable tool to monitor the revenue development after measures for process optimization. Comparative analyses within different surgical fields on this data base should be avoided. The demonstrated method can be used as a guideline for other hospitals to calculate the DRG revenues within the OR. This enables pursuing cost-effectiveness analysis by comparing these revenues with cost data from the cost unit accounting at a DRG or case level.

Review of US medical school finances, 1996-1997.

PubMed

Jones, R F; Ganem, J L; Williams, D J; Krakower, J Y

1998-09-02

Based on data from the Annual Medical School Questionnaire of the Liaison Committee on Medical Education, to which 100% of schools responded, the revenues that supported the programs and activities of the 125 accredited medical schools in the United States totaled $34897 million in 1996-1997. A large proportion (78.9%) of these revenues was derived from 3 sources: practice plans, grants and contracts, and hospital support. Both public and private medical schools, in aggregate, have continued to experience growth throughout the last decade but at a progressively slower rate, primarily because of a slowing in the growth of practice plan revenues. Federal revenues supporting research in public and private medical schools since 1992-1993 have grown at annualized, constant-dollar rates of 5.6% and 4%, respectively. Growth in state and local appropriations to public medical schools has tended to lag behind inflation. Growth in reported revenues from endowments that are used to support programs at private medical schools is on the rise. The aggregate numbers mask considerable variation among schools with regard to changes in financing. A small, but appreciable, number of schools have witnessed a constant-dollar decline in their total practice plan revenues since 1992-1993. The financial data reviewed in this report demonstrate the continued dependence of medical schools on faculty-generated sources of revenue and confirm the perception that medical schools, as a group, are experiencing constraints on the growth of their enterprises.

Modelling the impact of raising tobacco taxes on public health and finance

PubMed Central

Perucic, Anne-Marie; Nargis, Nigar

2016-01-01

Abstract Objective To investigate the potential for tobacco tax to contribute to the 2030 agenda for sustainable development by reducing tobacco use, saving lives and generating tax revenues. Methods A model of the global cigarette market in 2014 – developed using data for 181 countries – was used to quantify the impact of raising cigarette excise in each country by one international dollar (I$) per 20-cigarette pack. All currencies were converted into I$ using purchasing power parity exchange rates. The results were summarized by income group and region. Findings According to our model, the tax increase would lead the mean retail price of cigarettes to increase by 42% – from 3.20 to 4.55 I$ per 20-cigarette pack. The prevalence of daily smoking would fall by 9% – from 14.1% to 12.9% of adults – resulting in 66 million fewer smokers and 15 million fewer smoking-attributable deaths among the adults who were alive in 2014. Cigarette excise revenue would increase by 47% – from 402 billion to 593 billion I$ – giving an extra 190 billion I$s in revenue. This, in turn, could help create the fiscal space required to finance development priorities. For example, if the extra revenue was allocated to health budgets, public expenditure on health could increase by 4% globally. Conclusion Tobacco taxation can prevent millions of smoking-attributable deaths throughout the world and contribute to achieving the sustainable development goals. There is also potential for tobacco taxation to create the fiscal space needed to finance development, particularly in low- and middle-income countries. PMID:27034518

77 FR 73965 - Allocation of Costs Under the Simplified Methods; Hearing

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-12

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-126770-06] RIN 1545-BG07 Allocation of Costs Under the Simplified Methods; Hearing AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on notice proposed rulemaking. SUMMARY: This document provides notice of...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

26 CFR 1.703-1 - Partnership computations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... foreign countries or possessions of the United States (according to its method of treating such taxes) to any such taxes paid or accrued by him (according to his method of treating such taxes), and may elect...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

The effect of cigarette price increase on the cigarette consumption in Taiwan: evidence from the National Health Interview Surveys on cigarette consumption

PubMed Central

Lee, Jie-Min; Hwang, Tsorng-Chyi; Ye, Chun-Yuan; Chen, Sheng-Hong

2004-01-01

Background This study uses cigarette price elasticity to evaluate the effect of a new excise tax increase on cigarette consumption and to investigate responses from various types of smokers. Methods Our sample consisted of current smokers between 17 and 69 years old interviewed during an annual face-to-face survey conducted by Taiwan National Health Research Institutes between 2000 to 2003. We used Ordinary Least Squares (OLS) procedure to estimate double logarithmic function of cigarette demand and cigarette price elasticity. Results In 2002, after Taiwan had enacted the new tax scheme, cigarette price elasticity in Taiwan was found to be -0.5274. The new tax scheme brought about an average annual 13.27 packs/person (10.5%) reduction in cigarette consumption. Using the cigarette price elasticity estimate from -0.309 in 2003, we calculated that if the Health and Welfare Tax were increased by another NT$ 3 per pack and cigarette producers shifted this increase to the consumers, cigarette consumption would be reduced by 2.47 packs/person (2.2%). The value of the estimated cigarette price elasticity is smaller than one, meaning that the tax will not only reduce cigarette consumption but it will also generate additional tax revenues. Male smokers who had no income or who smoked light cigarettes were found to be more responsive to changes in cigarette price. Conclusions An additional tax added to the cost of cigarettes would bring about a reduction in cigarette consumption and increased tax revenues. It would also help reduce incidents smoking-related illnesses. The additional tax revenues generated by the tax increase could be used to offset the current financial deficiency of Taiwan's National Health Insurance program and provide better public services. PMID:15598345

Anthropogenic Influences on Conservation Values of White Rhinoceros

PubMed Central

Ferreira, Sam M.; Botha, Judith M.; Emmett, Megan C.

2012-01-01

White rhinoceros (rhinos) is a keystone conservation species and also provides revenue for protection agencies. Restoring or mimicking the outcomes of impeded ecological processes allows reconciliation of biodiversity and financial objectives. We evaluate the consequences of white rhino management removal, and in recent times, poaching, on population persistence, regional conservation outcomes and opportunities for revenue generation. In Kruger National Park, white rhinos increased from 1998 to 2008. Since then the population may vary non-directionally. In 2010, we estimated 10,621 (95% CI: 8,767–12,682) white rhinos using three different population estimation methods. The desired management effect of a varying population was detectable after 2008. Age and sex structures in sink areas (focal rhino capture areas) were different from elsewhere. This comes from relatively more sub-adults being removed by managers than what the standing age distribution defined. Poachers in turn focused on more adults in 2011. Although the effect of poaching was not detectable at the population level given the confidence intervals of estimates, managers accommodated expected poaching annually and adapted management removals. The present poaching trend predicts that 432 white rhinos may be poached in Kruger during 2012. The white rhino management model mimicking outcomes of impeded ecological processes predicts 397 rhino management removals are required. At present poachers may be doing “management removals,” but conservationists have no opportunity left to contribute to regional rhino conservation strategies or generate revenue through white rhino sales. In addition, continued trends in poaching predict detectable white rhino declines in Kruger National Park by 2016. Our results suggest that conservationists need innovative approaches that reduce financial incentives to curb the threats that poaching poses to several conservation values of natural resources such as white rhinos. PMID:23029354

Simulating the potential effects of plug-in hybrid electric vehicles on the energy budget and tax revenues for Onondaga County, New York

NASA Astrophysics Data System (ADS)

Balogh, Stephen B.

My objectives were to predict the energetic effects of a large increase in plug-in hybrid electric vehicles (PHEV) and their implications on fuel tax collections in Onondaga County. I examined two alternative taxation policies. To do so, I built a model of county energy consumption based on prorated state-level energy consumption data and census data. I used two scenarios to estimate energy consumption trends over the next 30 years and the effects of PHEV on energy use and fuel tax revenues. I found that PHEV can reduce county gasoline consumption, but they would curtail fuel tax revenues and increase residential electricity demand. A one-cent per VMT tax on PHEV users provides insufficient revenue to replace reduced fuel tax collection. A sales tax on electricity consumption generates sufficient replacement revenue at low PHEV market shares. However, at higher shares, the tax on electricity use would exceed the current county tax rate. Keywords: electricity, energy, gasoline, New York State, Onondaga County, plug-in hybrid electric vehicles, transportation model, tax policy

Assessing the differences and similarities between hospital chains and independents regarding revenues, profits, and community contributions.

PubMed

McDermott, Dennis R

2009-01-01

Hospital systems or chains continue to grow their market share relative to independent hospitals. This trend generates concerns among health care industry observers as historical performance suggests chains charge more for health care services than the independents while providing reduced contributions to their community. This study empirically assesses key performance measures of 67 acute-care hospitals in Virginia by testing if there are differences between chains and independents regarding total patient revenues, revenues per admission, profitability and community support, including charity care, bad debt, taxes paid and Medicaid participation. Implications to industry policy-makers as well as to hospital executives and marketing managers are then presented.

The "Fair Share" Dilemma: Property Wealth, Per Pupil Revenue and Resident Ability To Support Public Elementary and Secondary Education in West Virginia 1991-92. A Technical Report.

ERIC Educational Resources Information Center

Hughes, Mary F.

This report examines factors that contribute to the differences in local education funding, per pupil revenue, and local resident ability to support present and future educational services in West Virginia. Based on a variety of data generated during 1989-92, the study indicates: (1) the differences in support for local education are attributed to…

Critical Elements of Vehicle-to-Grid (V2G) Economics

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

Steward, Darlene M.

This report explores the critical elements of V2G economics. Section 2 summarizes the elements and costs of a V2G system. Section 3 describes V2G revenue-generating services and the business cases for providing these services. Section 4 notes real-world V2G applications. Section 5 lists concerns related to V2G. Section 6 concludes and summarizes V2G cost and revenue elements.

Theoretically Founded Optimization of Auctioneer's Revenues in Expanding Auctions

NASA Astrophysics Data System (ADS)

Rabin, Jonathan; Shehory, Onn

The expanding auction is a multi-unit auction which provides the auctioneer with control over the outcome of the auction by means of dynamically adding items for sale. Previous research on the expanding auction has provided a numeric method to calculate a strategy that optimizes the auctioneer's revenue. In this paper, we analyze various theoretical properties of the expanding auction, and compare it to VCG, a multi-unit auction protocol known in the art. We examine the effects of errors in the auctioneer's estimation of the buyers' maximal bidding values and prove a theoretical bound on the ratio between the revenue yielded by the Informed Decision Strategy (IDS) and the post-optimal strategy. We also analyze the relationship between the auction step and the optimal revenue and introduce a method of computing this optimizing step. We further compare the revenues yielded by the use of IDS with an expanding auction to those of the VCG mechanism and determine the conditions under which the former outperforms the latter. Our work provides new insight into the properties of the expanding auction. It further provides theoretically founded means for optimizing the revenue of auctioneer.

Financial sustainability in municipal solid waste management--costs and revenues in Bahir Dar, Ethiopia.

PubMed

Lohri, Christian Riuji; Camenzind, Ephraim Joseph; Zurbrügg, Christian

2014-02-01

Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar's SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident financial deficit could else endanger the public-private partnership (PPP) and lead to failure of this setup in the medium to long term, thus also endangering the now existing improved and currently reliable service. We present four options on how financial sustainability of the SWM system in Bahir Dar might be enhanced: (i) improved fee collection efficiency by linking the fees of solid waste collection to water supply; (ii) increasing the value chain by sales of organic waste recycling products; (iii) diversifying revenue streams and financing mechanisms (polluter-pays-, cross-subsidy- and business-principles); and (iv) cost reduction and improved cost-effectiveness. We argue that in a PPP setup such as in Bahir Dar, a strong alliance between the municipality and private enterprise is important so that appropriate solutions for improved financial sustainability of a SWM system can be sought and implemented. Copyright © 2013 The Authors. Published by Elsevier Ltd.. All rights reserved.

Evaluation of an emergency department-based enrollment program for uninsured children.

PubMed

Mahajan, Prashant; Stanley, Rachel; Ross, Kevin W; Clark, Linda; Sandberg, Keisha; Lichtenstein, Richard

2005-03-01

We evaluate the effectiveness of an emergency department (ED)-based outreach program in increasing the enrollment of uninsured children. The study involved placing a full-time worker trained to enroll uninsured children into Medicaid or the State Children's Health Insurance Program in an inner-city academic children's hospital ED. Analysis was carried out for outpatient ED visits by insurance status, average revenue per patient from uninsured and insured children, proportion of patients enrolled in Medicaid and State Children's Health Insurance Program through this program, estimated incremental revenue from new enrollees, and program-specific incremental costs. A cost-benefit analysis and breakeven analysis was conducted to determine the impact of this intervention on ED revenues. Five thousand ninety-four uninsured children were treated during the 10 consecutive months assessed, and 4,667 were treated during program hours. One thousand eight hundred and three applications were filed, giving a program penetration rate of 39%. Eighty-four percent of applications filed were resolved (67% of these were Medicaid). Average revenue from each outpatient ED visit for Medicaid was US135.68 dollars, other insurance was US210.43 dollars, and uninsured was US15.03 dollars. Estimated incremental revenue for each uninsured patient converted to Medicaid was US120.65 dollars. Total annualized incremental revenue was US224,474 dollars, and the net incremental revenue, after accounting for program costs, was US157,414 dollars per year. A program enrolling uninsured children at an inner-city pediatric ED into government insurance was effective and generated revenue that paid for program costs.

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

Lohri, Christian Riuji, E-mail: christian.lohri@eawag.ch; Camenzind, Ephraim Joseph, E-mail: ephraimcamenzind@hotmail.com; Zurbrügg, Christian, E-mail: christian.zurbruegg@eawag.ch

Highlights: • Cost-revenue analysis over 2 years revealed insufficient cost-recovery. • Expenses for motorized secondary collection increased by 82% over two years. • Low fee collection rate and reliance on only one revenue stream are problematic. • Different options for cost reduction and enhanced revenue streams are recommended. • Good public–private alliance is crucial to plan and implement improvement measures. - Abstract: Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a privatemore » waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar’s SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident financial deficit could else endanger the public-private partnership (PPP) and lead to failure of this setup in the medium to long term, thus also endangering the now existing improved and currently reliable service. We present four options on how financial sustainability of the SWM system in Bahir Dar might be enhanced: (i) improved fee collection efficiency by linking the fees of solid waste collection to water supply; (ii) increasing the value chain by sales of organic waste recycling products; (iii) diversifying revenue streams and financing mechanisms (polluter-pays-, cross-subsidy- and business-principles); and (iv) cost reduction and improved cost-effectiveness. We argue that in a PPP setup such as in Bahir Dar, a strong alliance between the municipality and private enterprise is important so that appropriate solutions for improved financial sustainability of a SWM system can be sought and implemented.« less

Review of US medical school finances, 1997-1998.

PubMed

Krakower, J Y; Williams, D J; Jones, R F

1999-09-01

Based on data from the Annual Medical School Questionnaire of the Liaison Committee on Medical Education (LCME), to which 100% of schools responded, we found that revenue supporting programs and activities of the 125 accredited medical schools in the United States totaled $36997 million in 1997-1998. A large proportion of revenue (79%) was derived from 3 sources: practice plans ($12559 million; 33.9%), grants and contracts ($10916 million; 29.5%), and hospital support ($5741 million; 15.5%). An analysis of revenue trends revealed that medical schools, in aggregate, have continued to experience growth during the last 2 years. However, the aggregate numbers mask considerable variation among schools with regard to changes in financing. Between 1995-1996 and 1996-1997, 46 schools (37%) reported constant-dollar declines in the sum of practice plan and hospital revenue, and 50 schools (40%) reported a decline from 1996-1997 to 1997-1998. The financial data reviewed in this report demonstrate the continued dependence of medical schools on faculty-generated sources of revenue and confirm the perception that a growing number of medical schools are experiencing reductions in key sources of financial support. Current and projected reductions in teaching hospital revenue due to the implementation of the Balanced Budget Amendment are expected to erode further hospital support for medical school programs and activities.

Public health: tobacco taxes and Internet sales--2005. End of Year Issue Brief.

PubMed

McKinley, Andrew

2005-12-31

Raising tobacco taxes is an action that resonates with lawmakers, public health and anti-tobacco advocates, and the majority of the electorate. The relatively broad base of support for increasing excise taxes and the potential for increased tax revenue mitigate the concerns over targeting tobacco-users--23 percent of the population--to pay for state programs and the unreliability of the tobacco tax as a permanent source of revenue. Tobacco excise taxes generated $10.2 billion, or about 1.5 percent of all states' revenue. Characterized as sin taxes or user fees and viewed as an effective method to deter price-sensitive adolescents from using tobacco, excise taxes on tobacco have increased in an unprecedented number of states since November 2001. Previously, no more than three states, on average, had increased cigarette taxes in a year. The legislative action is viewed as a politically safe and relatively easy way to raise taxes and increase revenue without incurring the wrath of anti-tax voters. During this period the increases in tobacco taxes ranged from a $0.12 per pack increase in Louisiana to a $0.75 increase in Massachusetts and Michigan. Nationwide the state tax rate per pack of cigarettes ranges from a low in South Carolina of $0.07 to $2.46 in Rhode Island. The mean tobacco excise tax for the nation is approximately $0.92. With an excise tax increase, states can channel needed funds to programs favored by voters in economically strapped times. Indeed, many of the 44 states that increased their tobacco tax announced that the revenue would permit the state to restore or at least reduce proposed cuts to Medicaid and other health programs. Excise taxes also place little administrative burden on states, since the wholesaler pays the tax directly to the state and the additional cost then is passed on to the consumer.

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

PubMed

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

2014-08-01

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

Problems Associated with Declining National Oil Production

NASA Astrophysics Data System (ADS)

Jackson, J. S.

2009-12-01

Forecasts of peak oil production have focussed on the global impacts of declining production. Meanwhile, national oil production has declined in 20 countries, leading to local problems that receive little comment outside of the effected regions. Two problems deserve wider recognition: declining state revenues and fuel substitution. Most oil producing countries with large reserves adopted licensing practices that provide significant revenues to the host governments such that oil revenues generate from 40 to 80 percent of total government funds. Typically these governments allocate a fraction of this revenue to their state oil companies, utilizing the remainder for other activities. As oil revenues decline with falling production, host governments face a dilemma: either to increase state oil company budgets in order to stem the decline, or to starve the state oil company while maintaining other government programs. The declining oil revenues in these states can significantly reduce the government's ability to address important national issues. Mexico, Indonesia, and Yemen illustrate this situation in its early phases. Fuel substitution occurs whenever one fuel proves less expensive than another. The substitution of coal for wood in the eighteenth century and oil for coal in the twentieth century are classic examples. China and India appear to be at peak oil production, while their economies generate increasing demand for energy. Both countries are substituting coal and natural gas for oil with attendant environmental impacts. Coal-to-liquids projects are proposed in in both China, which will require significant water resources if they are executed. These examples suggest that forecasting the impact of peak oil at a regional level requires more than an assessment of proven-probable-possible reserves and a forecast of supply-demand scenarios. A range of government responses to declining oil income scenarios must also be considered, together with scenarios describing the range of environmental impacts. Forecasting the impact of national oil production declines is a multi-disciplinary activity requiring the skills of geologists, geophysicists, engineers, economists, and political scientists.

26 CFR 1.472-6 - Change from LIFO inventory method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.472-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Inventories § 1.472-6 Change from LIFO inventory method. If the taxpayer... detailed in § 1.472-2, the inventory of the specified goods for the first taxable year affected by the...

26 CFR 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement (temporary). 1.482-7T Section 1.482-7T Internal Revenue INTERNAL...) Adjustments § 1.482-7T Methods to determine taxable income in connection with a cost sharing arrangement...

26 CFR 1.482-7T - Methods to determine taxable income in connection with a cost sharing arrangement (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Methods to determine taxable income in connection with a cost sharing arrangement (temporary). 1.482-7T Section 1.482-7T Internal Revenue INTERNAL...) Adjustments § 1.482-7T Methods to determine taxable income in connection with a cost sharing arrangement...

Culinary and pressure irrigation water system hydroelectric generation

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

Christiansen, Cory

Pleasant Grove City owns and operates a drinking water system that included pressure reducing stations (PRVs) in various locations and flow conditions. Several of these station are suitable for power generation. The City evaluated their system to identify opportunities for power generation that can be implemented based on the analysis of costs and prediction of power generation and associated revenue. The evaluation led to the selection of the Battle Creek site for development of a hydro-electric power generating system. The Battle Creek site includes a pipeline that carries spring water to storage tanks. The system utilizes a PRV to reducemore » pressure before the water is introduced into the tanks. The evaluation recommended that the PRV at this location be replaced with a turbine for the generation of electricity. The system will be connected to the utility power grid for use in the community. A pelton turbine was selected for the site, and a turbine building and piping system were constructed to complete a fully functional power generation system. It is anticipated that the system will generate approximately 440,000 kW-hr per year resulting in $40,000 of annual revenue.« less

Wholesale electricity market design with increasing levels of renewable generation: Revenue sufficiency and long-term reliability

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

Milligan, Michael; Frew, Bethany A.; Bloom, Aaron

This paper discusses challenges that relate to assessing and properly incentivizing the resources necessary to ensure a reliable electricity system with growing penetrations of variable generation (VG). The output of VG (primarily wind and solar generation) varies over time and cannot be predicted precisely. Therefore, the energy from VG is not always guaranteed to be available at times when it is most needed. This means that its contribution towards resource adequacy can be significantly less than the contribution from traditional resources. Variable renewable resources also have near-zero variable costs, and with production-based subsidies they may even have negative offer costs.more » Because variable costs drive the spot price of energy, this can lead to reduced prices, sales, and therefore revenue for all resources within the energy market. The characteristics of VG can also result in increased price volatility as well as the need for more flexibility in the resource fleet in order to maintain system reliability. We explore both traditional and evolving electricity market designs in the United States that aim to ensure resource adequacy and sufficient revenues to recover costs when those resources are needed for longterm reliability. We also investigate how reliability needs may be evolving and discuss how VG may affect future electricity market designs« less

Utilization of Failure Mode and Effects Analysis (FMEA) Method in Increasing the Revenue of Emergency Department; a Prospective Cohort Study

PubMed Central

Shahrami, Ali; Rahmati, Farhad; Kariman, Hamid; Hashemi, Behrooz; Rahmati, Majid; Baratloo, Alireza; Forouzanfar, Mohammad Mehdi; Safari, Saeed

2013-01-01

Introduction: The balance between revenue and cost of an organization/system is essential to maintain its survival and quality of services. Emergency departments (ED) are one of the most important parts of health care delivery system. Financial discipline of EDs, by increasing the efficiency and profitability, can directly affect the quality of care and subsequently patient satisfaction. Accordingly, the present study attempts to investigate failure mode and effects analysis (FMEA) method in identifying the problems leading to the loss of ED revenue and offer solutions to help fix these problems. Methods: This prospective cohort study investigated the financial records of ED patients and evaluated the effective errors in reducing the revenue in ED of Imam Hossein hospital, Tehran, Iran, from October 2007 to November 2009. The whole department was divided into one main system and six subsystems, based on FMEA. The study was divided into two phases. In the first phase, the problems leading to the loss of revenue in each subsystem were identified and weighted into four groups using risk priority number (RPN), and the solutions for fixing them were planned. Then, in the second phase, discovered defects in the first phase were fixed according to their priority. Finally, the impact of each solution was compared before and after intervention using the repeated measure ANOVA test. Results: 100 financial records of ED patients were evaluated during the first phase of the study. The average of ED revenue in the six months of the first phase was 73.1±3.65 thousand US dollars/month. 12 types of errors were detected in the predefined subsystems. ED revenue rose from 73.1 to 153.1, 207.06, 240, and 320 thousand US dollars/month after solving first, second, third, and fourth priority problems, respectively (337.75% increase in two years) (p<0.001). 111.0% increase in the ED revenue after solving of first priority problems revealed that they were extremely indispensable in decreasing the revenue (p<0.0001). Conclusion: The findings of the present study revealed that FMEA could be considered as an efficient model for increasing the revenue of emergency department. According to this model, not recording the services by the nursing unit, and lack of specific identifying code for the patients moving from ED to any other department, were the two first priority problems in decreasing our ED revenue. PMID:26495327

Impact of expanded-duty assistants on cost and productivity in dental care delivery.

PubMed Central

Lipscomb, J; Scheffler, R M

1975-01-01

Data from an experimental dental program are used to develop a linear programming model of dental care delivery that the authors use to examine the economic implications of introducing expanded-duty dental assistants (EDDA's) in three types of dental practices. The authors examine the changes in productivity and profitability that result from hiring one or more EDDAs and conclude that a dentist in solo practice can more than double his net revenue by hiring one EDDA but will not increase his productivity further by hiring additional EDDAs. Two- and three-dentist groups also can increase revenue by hiring EDDAs, but, beyond a certain point, an inverse relationship exists between the number of auxiliaries hired and net revenue generated. PMID:812848

Costs and benefits of individuals conceived after IVF: a net tax evaluation in The Netherlands.

PubMed

Moolenaar, L M; Connolly, M; Huisman, B; Postma, M J; Hompes, P G A; van der Veen, F; Mol, B W J

2014-02-01

This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative to those naturally conceived. A model based on the method of generational accounting was developed to evaluate investments in IVF. Calculations were based on average investments paid and received from the government by an individual. All costs were discounted to their net present values and adjusted for survival. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective amounts for men and women were -€36,109 and -€112,195. The model was most sensitive to changes in the growth of healthcare costs, economic growth and the discount rate. Therefore, it is concluded that, similarly to naturally conceived individuals in the Netherlands, IVF-conceived individuals have negative discounted net tax revenue at the end of life. The analytic framework described here undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits. This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative those naturally conceived. A model based on the method of generational accounting to evaluate investments in IVF was used. Calculations were based on average investments paid and received from the government by an individual. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective amounts for men and women were -€36,109 and -€112,195. The model was most sensitive for changes in the growth in healthcare costs, economic growth and the discount rate. Just as naturally conceived individuals in the Netherlands, IVF-conceived individuals have negative discounted net tax revenue at the end of life. The analytic framework described here undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits. Copyright © 2013 Reproductive Healthcare Ltd. Published by Elsevier Ltd. All rights reserved.

26 CFR 1.1335-1 - Elective method; time and manner of making election and effect thereof.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Elective method; time and manner of making election and effect thereof. (a) In general. If the taxpayer... election and effect thereof. 1.1335-1 Section 1.1335-1 Internal Revenue INTERNAL REVENUE SERVICE... election to all taxable years of the taxpayer beginning after December 31, 1941. Thus, the taxpayer need...

78 FR 14521 - Agency Information Collection Extension With Changes

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-06

...-411, ``Coordinated Bulk Power Supply Program Report,'' Form EIA-826, ``Monthly Electric Utility Sales and Revenue Report with State Distributions,'' Form EIA-860, ``Annual Electric Generator Report,'' Form EIA-860M, ``Monthly Update to the Annual Electric Generator Report,'' Form EIA-861, ``Annual...

Climate Change Impacts and Greenhouse Gas Mitigation Effects on U.S. Hydropower Generation

EPA Science Inventory

Climate change will have potentially significant effects on hydropower generation due to changes in the magnitude and seasonality of river runoff and increases in reservoir evaporation. These physical impacts will in turn have economic consequences through both producer revenues ...

Capacity Adequacy and Revenue Sufficiency in Electricity Markets With Wind Power

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

Levin, Todd; Botterud, Audun

2015-05-01

We present a computationally efficient mixed-integer program (MIP) that determines optimal generator expansion decisions, as well as periodic unit commitment and dispatch. The model is applied to analyze the impact of increasing wind power capacity on the optimal generation mix and the profitability of thermal generators. In a case study, we find that increasing wind penetration reduces energy prices while the prices for operating reserves increase. Moreover, scarcity pricing for operating reserves through reserve shortfall penalties significantly impacts the prices and profitability of thermal generators. Without scarcity pricing, no thermal units are profitable, however scarcity pricing can ensure profitability formore » peaking units at high wind penetration levels. Capacity payments can also ensure profitability, but the payments required for baseload units to break even increase with the amount of wind power. The results indicate that baseload units are most likely to experience revenue sufficiency problems when wind penetration increases and new baseload units are only developed when natural gas prices are high and wind penetration is low.« less

Electric Power Monthly, June 1990

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

Not Available

1990-09-13

The EPM is prepared by the Electric Power Division; Office of Coal, Nuclear, Electric and Alternate Fuels, Energy Information Administration (EIA), Department of Energy. This publication provides monthly statistics at the national, Census division, and State levels for net generation, fuel consumption, fuel stocks, quantity and quality of fuel, electricity sales, and average revenue per kilowatthour of electricity sold. Data on net generation are also displayed at the North American Electric Reliability Council (NERC) region level. Additionally, company and plant level information are published in the EPM on capability of new plants, net generation, fuel consumption, fuel stocks, quantity andmore » quality of fuel, and cost of fuel. Quantity, quality, and cost of fuel data lag the net generation, fuel consumption, fuel stocks, electricity sales, and average revenue per kilowatthour data by 1 month. This difference in reporting appears in the national, Census division, and State level tables. However, at the plant level, all statistics presented are for the earlier month for the purpose of comparison. 40 tabs.« less

The financial consequences of lost demand and reducing boarding in hospital emergency departments.

PubMed

Pines, Jesse M; Batt, Robert J; Hilton, Joshua A; Terwiesch, Christian

2011-10-01

Some have suggested that emergency department (ED) boarding is prevalent because it maximizes revenue as hospitals prioritize non-ED admissions, which reimburse higher than ED admissions. We explore the revenue implications to the overall hospital of reducing boarding in the ED. We quantified the revenue effect of reducing boarding-the balance of higher ED demand and the reduction of non-ED admissions-using financial modeling informed by regression analysis and discrete-event simulation with data from 1 inner-city teaching hospital during 2 years (118,000 ED visits, 22% ED admission rate, 7% left without being seen rate, 36,000 non-ED admissions). Various inpatient bed management policies for reducing non-ED admissions were tested. Non-ED admissions generated more revenue than ED admissions ($4,118 versus $2,268 per inpatient day). A 1-hour reduction in ED boarding time would result in $9,693 to $13,298 of additional daily revenue from capturing left without being seen and diverted ambulance patients. To accommodate this demand, we found that simulated management policies in which non-ED admissions are reduced without consideration to hospital capacity (ie, static policies) mostly did not result in higher revenue. Many dynamic policies requiring cancellation of various proportions of non-ED admissions when the hospital reaches specific trigger points increased revenue. The optimal strategies tested resulted in an estimated $2.7 million and $3.6 in net revenue per year, depending on whether left without being seen patients were assumed to be outpatients or mirrored ambulatory admission rates, respectively. Dynamic inpatient bed management in inner-city teaching hospitals in which non-ED admissions are occasionally reduced to ensure that EDs have reduced boarding times is a financially attractive strategy. Copyright © 2010 American College of Emergency Physicians. Published by Mosby, Inc. All rights reserved.

Management Academy for Public Health: Creating Entrepreneurial Managers

PubMed Central

Orton, Stephen; Umble, Karl; Zelt, Sue; Porter, Janet; Johnson, Jim

2007-01-01

The Management Academy for Public Health develops public health managers’ management skills. Ultimately, the program aims to develop civic entrepreneurs who can improve the efficiency and the effectiveness of their organizations. With help from a coach, teams write public health business plans to meet needs in their communities. An external evaluation found that 119 teams trained during the first 3 years of the program generated more than $6 million in enhanced revenue—including grants, contracts, and fees through their business plans—from $2 million in program funding. Approximately 38% of the teams expected to generate revenue from an academy business plan or a spin-off plan. Action-learning methods can help midcareer managers transfer their training to the workplace and build entrepreneurial skills. PMID:17329658

Revenue Risk Modelling and Assessment on BOT Highway Project

NASA Astrophysics Data System (ADS)

Novianti, T.; Setyawan, H. Y.

2018-01-01

The infrastructure project which is considered as a public-private partnership approach under BOT (Build-Operate-Transfer) arrangement, such as a highway, is risky. Therefore, assessment on risk factors is essential as the project have a concession period and is influenced by macroeconomic factors and consensus period. In this study, pre-construction risks of a highway were examined by using a Delphi method to create a space for offline expert discussions; a fault tree analysis to map intuition of experts and to create a model from the underlying risk events; a fuzzy logic to interpret the linguistic data of risk models. The loss of revenue for risk tariff, traffic volume, force majeure, and income were then measured. The results showed that the loss of revenue caused by the risk tariff was 10.5% of the normal total revenue. The loss of revenue caused by the risk of traffic volume was 21.0% of total revenue. The loss of revenue caused by the force majeure was 12.2% of the normal income. The loss of income caused by the non-revenue events was 6.9% of the normal revenue. It was also found that the volume of traffic was the major risk of a highway project because it related to customer preferences.

The administrative costs of community-based health insurance: a case study of the community health fund in Tanzania

PubMed Central

Borghi, Josephine; Makawia, Suzan; Kuwawenaruwa, August

2015-01-01

Community-based health insurance expansion has been proposed as a financing solution for the sizable informal sector in low-income settings. However, there is limited evidence of the administrative costs of such schemes. We assessed annual facility and district-level costs of running the Community Health Fund (CHF), a voluntary health insurance scheme for the informal sector in a rural and an urban district from the same region in Tanzania. Information on resource use, CHF membership and revenue was obtained from district managers and health workers from two facilities in each district. The administrative cost per CHF member household and the cost to revenue ratio were estimated. Revenue collection was the most costly activity at facility level (78% of total costs), followed by stewardship and management (13%) and pooling of funds (10%). Stewardship and management was the main activity at district level. The administration cost per CHF member household ranged from USD 3.33 to USD 12.12 per year. The cost to revenue ratio ranged from 50% to 364%. The cost of administering the CHF was high relative to revenue generated. Similar studies from other settings should be encouraged. PMID:24334331

Report of the United States Air Force Morale, Welfare and Recreation Task Force. Impact Analysis of Institutional Factors Impacting MWR Activities. Annex A. Appendix 8

DTIC Science & Technology

1987-07-01

sports arenas, you would see items such as scoreboard, refreshment stands, and small amenities bearing the logo of a commercial concern (Coke, Pepsi , STP...deprive revenue sources readily accessible to their private sector competitors. By reaching a wider audience and accepting commercial advertisements...low fees for student/general population audiences as a service, as well as higher fees for revenue generating activities. Such a study could include

Impact of Rate Design Alternatives on Residential Solar Customer Bills: Increased Fixed Charges, Minimum Bills and Demand-Based Rates

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

McLaren, Joyce; Davidson, Carolyn; Miller, John

Utilities are proposing changes to residential rate structures to address concerns about lost revenue due to increased adoption of distributed solar generation. An investigation of the impacts of increased fixed charges, minimum bills and residential demand charges on PV and non-PV customer bills suggests that minimum bills more accurately capture utilities' revenue requirement than fixed charges, while not acting as a disincentive to efficiency or negatively impacting low-income customers.

Socioeconomic Impact of Infill Drilling Recovery from Carbonate Reservoirs in the Permian Basin, West Texas

DTIC Science & Technology

1994-05-01

called corporate income tax . The aforementioned taxes are computed from the infill drilling recovery revenue calculated using an oil price ranging...production is not used in these computations. However, oil and gas production is used to compute the federal corporate income tax . 6.2 Advalorem Tax Revenue...billion of the corporate income tax collected in 1992. This is a humbling fact because one can see how much effort it takes to generate 0.17% of the

Differences in the volume of pharmaceutical advertisements between print general medical journals.

PubMed

Gettings, Jennifer; O'Neill, Braden; Chokshi, Dave A; Colbert, James A; Gill, Peter; Lebovic, Gerald; Lexchin, Joel; Persaud, Navindra

2014-01-01

Pharmaceutical advertisements have been argued to provide revenue that medical journals require but they are intended to alter prescribing behaviour and they are known to include low quality information. We determined whether a difference exists in the current level of pharmaceutical advertising in print general medical journals, and we estimated the revenue generated from print pharmaceutical advertising. Six print general medical journals in Canada, the United States, and the United Kingdom were sampled between 2007 and 2012. The number of advertisements and other journal content in selected issues of the Canadian Medical Association Journal (CMAJ), Canadian Family Physician (CFP), Journal of the American Medical Association (JAMA), New England Journal of Medicine (NEJM), British Medical Journal (BMJ), and Lancet were determined. Revenue gained from pharmaceutical advertising was estimated using each journal's 2013 advertising price list. The two Canadian journals sampled (CMAJ, CFP) contained five times more advertisements than the two American journals (JAMA, NEJM), and two British journals (BMJ, Lancet) (p<0.0001). The estimated annual revenue from pharmaceutical advertisements ranged from £0.025 million (for Lancet) to £3.8 million (for JAMA). The cost savings due to revenue from pharmaceutical advertising to each individual subscriber ranged from £0.02 (for Lancet) to £3.56 (for CFP) per issue. The volume of pharmaceutical advertisements differs between general medical journals, with the two Canadian journals sampled containing the most advertisements. International and temporal variations suggest that there is an opportunity for all general medical journals to reduce the number of pharmaceutical advertisements, explore other sources of revenue, and increase transparency regarding sources of revenue.

The Scatter Search Based Algorithm to Revenue Management Problem in Broadcasting Companies

NASA Astrophysics Data System (ADS)

Pishdad, Arezoo; Sharifyazdi, Mehdi; Karimpour, Reza

2009-09-01

The problem under question in this paper which is faced by broadcasting companies is how to benefit from a limited advertising space. This problem is due to the stochastic behavior of customers (advertiser) in different fare classes. To address this issue we propose a mathematical constrained nonlinear multi period model which incorporates cancellation and overbooking. The objective function is to maximize the total expected revenue and our numerical method performs it by determining the sales limits for each class of customer to present the revenue management control policy. Scheduling the advertising spots in breaks is another area of concern and we consider it as a constraint in our model. In this paper an algorithm based on Scatter search is developed to acquire a good feasible solution. This method uses simulation over customer arrival and in a continuous finite time horizon [0, T]. Several sensitivity analyses are conducted in computational result for depicting the effectiveness of proposed method. It also provides insight into better results of considering revenue management (control policy) compared to "no sales limit" policy in which sooner demand will served first.

Columbia University's Axel Patents: Technology Transfer and Implications for the Bayh-Dole Act

PubMed Central

Colaianni, Alessandra; Cook-Deegan, Robert

2009-01-01

Context: The Bayh-Dole Act of 1980, which gave federal grantees and contractors the right to patent and license inventions stemming from federally funded research, was intended to encourage commercial dissemination of research that would otherwise languish for want of a patent incentive. The case of Columbia University's Axel patents, which claimed a scientific method to introduce foreign proteins into nucleated cells, illustrates a secondary outcome of the Bayh-Dole Act: the incentive for federal grantees and contractors to pursue royalty revenues from patented research, even for inventions for which commercial use did not require patents. Methods: This article describes oral interviews with two of the three inventors and a former high-ranking administrator at Columbia; correspondence with several faculty members at Columbia to obtain key royalty figures and information about Columbia's licensing strategy; patent searches; examinations of legal records of court proceedings; and analysis of citation trends for the seminal papers disclosing the invention of cotransformation. Findings: Columbia University and the inventors profited handsomely from the Axel patents, earning $790 million in revenues through licensing arrangements that tapped profits from end products made by biotechnology and pharmaceutical companies. Columbia's aggressive effort to extend the patent duration also led to considerable legal expenditures and fierce controversy. In particular, obtaining and enforcing a 2002 patent proved costly, politically difficult, and financially fruitless and attracted intense criticism for behavior unbecoming a nonprofit academic institution. Conclusions: This case study raises several important questions about the logic and future revisions of the Bayh-Dole Act: Are revenue generation and financial rewards for inventing valuable technologies legitimate goals for this act? If so, does the federal government need credible mechanisms for oversight of, or checks and balances on, the rights conferred? PMID:19751286

Wholesale electricity market design with increasing levels of renewable generation: Revenue sufficiency and long-term reliability

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

Milligan, Michael; Frew, Bethany A.; Bloom, Aaron

This paper discusses challenges that relate to assessing and properly incentivizing the resources necessary to ensure a reliable electricity system with growing penetrations of variable generation (VG). The output of VG (primarily wind and solar generation) varies over time and cannot be predicted precisely. Therefore, the energy from VG is not always guaranteed to be available at times when it is most needed. This means that its contribution towards resource adequacy can be significantly less than the contribution from traditional resources. Variable renewable resources also have near-zero variable costs, and with production-based subsidies they may even have negative offer costs.more » Because variable costs drive the spot price of energy, this can lead to reduced prices, sales, and therefore revenue for all resources within the energy market. The characteristics of VG can also result in increased price volatility as well as the need for more flexibility in the resource fleet in order to maintain system reliability. Furthermore, we explore both traditional and evolving electricity market designs in the United States that aim to ensure resource adequacy and sufficient revenues to recover costs when those resources are needed for long-term reliability. We also investigate how reliability needs may be evolving and discuss how VG may affect future electricity market designs.« less

Wholesale electricity market design with increasing levels of renewable generation: Revenue sufficiency and long-term reliability

DOE PAGES

Milligan, Michael; Frew, Bethany A.; Bloom, Aaron; ...

2016-03-22

This paper discusses challenges that relate to assessing and properly incentivizing the resources necessary to ensure a reliable electricity system with growing penetrations of variable generation (VG). The output of VG (primarily wind and solar generation) varies over time and cannot be predicted precisely. Therefore, the energy from VG is not always guaranteed to be available at times when it is most needed. This means that its contribution towards resource adequacy can be significantly less than the contribution from traditional resources. Variable renewable resources also have near-zero variable costs, and with production-based subsidies they may even have negative offer costs.more » Because variable costs drive the spot price of energy, this can lead to reduced prices, sales, and therefore revenue for all resources within the energy market. The characteristics of VG can also result in increased price volatility as well as the need for more flexibility in the resource fleet in order to maintain system reliability. Furthermore, we explore both traditional and evolving electricity market designs in the United States that aim to ensure resource adequacy and sufficient revenues to recover costs when those resources are needed for long-term reliability. We also investigate how reliability needs may be evolving and discuss how VG may affect future electricity market designs.« less

26 CFR 1.412(c)(1)-1 - Determinations to be made under funding method-terms defined.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-terms defined. 1.412(c)(1)-1 Section 1.412(c)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Plans, Etc. § 1.412(c)(1)-1 Determinations to be made under funding method—terms defined. (a) Actuarial... bargained plans, see § 1.412(c)(1)-2; for principles applicable to funding methods in general, see...

26 CFR 1.412(c)(1)-1 - Determinations to be made under funding method-terms defined.

Code of Federal Regulations, 2011 CFR

2011-04-01

...-terms defined. 1.412(c)(1)-1 Section 1.412(c)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT..., Stock Bonus Plans, Etc. § 1.412(c)(1)-1 Determinations to be made under funding method—terms defined. (a... collectively bargained plans, see § 1.412(c)(1)-2; for principles applicable to funding methods in general, see...

26 CFR 1.412(c)(1)-1 - Determinations to be made under funding method-terms defined.

Code of Federal Regulations, 2014 CFR

2014-04-01

...-terms defined. 1.412(c)(1)-1 Section 1.412(c)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT..., Stock Bonus Plans, Etc. § 1.412(c)(1)-1 Determinations to be made under funding method—terms defined. (a... collectively bargained plans, see § 1.412(c)(1)-2; for principles applicable to funding methods in general, see...

26 CFR 1.412(c)(1)-1 - Determinations to be made under funding method-terms defined.

Code of Federal Regulations, 2013 CFR

2013-04-01

...-terms defined. 1.412(c)(1)-1 Section 1.412(c)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT..., Stock Bonus Plans, Etc. § 1.412(c)(1)-1 Determinations to be made under funding method—terms defined. (a... collectively bargained plans, see § 1.412(c)(1)-2; for principles applicable to funding methods in general, see...

26 CFR 1.412(c)(1)-1 - Determinations to be made under funding method-terms defined.

Code of Federal Regulations, 2012 CFR

2012-04-01

...-terms defined. 1.412(c)(1)-1 Section 1.412(c)(1)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT..., Stock Bonus Plans, Etc. § 1.412(c)(1)-1 Determinations to be made under funding method—terms defined. (a... collectively bargained plans, see § 1.412(c)(1)-2; for principles applicable to funding methods in general, see...

Effects of Economic Conditions and Organizational Structure on Local Health Jurisdiction Revenue Streams and Personnel Levels in Connecticut, 2005–2012

PubMed Central

Pallas, Sarah Wood; Kertanis, Jennifer; O'Keefe, Elaine

2015-01-01

Objective We investigated whether or not changes in economic conditions during the 2008–2010 U.S. recession were associated with changes in Connecticut local health jurisdictions' (LHJs') revenue or personnel levels. Methods We analyzed Connecticut Department of Public Health 2005–2012 annual report data from 91 Connecticut LHJs, as well as publicly available data on economic conditions. We used fixed- and random-effect regression models to test whether or not LHJ per capita revenues and full-time equivalent (FTE) personnel differed during and post-recession compared with pre-recession, or varied with recession intensity, as measured by unemployment rates and housing permits. Results On average, total revenue per capita was significantly lower during and post-recession compared with pre-recession, with two-thirds of LHJs experiencing per capita revenue reductions. FTE personnel per capita were significantly lower post-recession. Changes in LHJ-level unemployment rates and housing permits did not explain the variation in revenue or FTE personnel per capita. Revenue and personnel differed significantly by LHJ organizational structure across all time periods. Conclusion Economic downturns can substantially reduce resources available for local public health. LHJ organizational structure influences revenue levels and sources, with implications for the scope, quality, and efficiency of services delivered. PMID:26556942

Forecasting the Revenues of Local Public Health Departments in the Shadows of the "Great Recession".

PubMed

Reschovsky, Andrew; Zahner, Susan J

2016-01-01

The ability of local health departments (LHD) to provide core public health services depends on a reliable stream of revenue from federal, state, and local governments. This study investigates the impact of the "Great Recession" on major sources of LHD revenues and develops a fiscal forecasting model to predict revenues to LHDs in one state over the period 2012 to 2014. Economic forecasting offers a new financial planning tool for LHD administrators and local government policy makers. This study represents a novel research application for these econometric methods. Detailed data on revenues by source for each LHD in Wisconsin were taken from annual surveys conducted by the Wisconsin Department of Health Services over an 8-year period (2002-2009). A forecasting strategy appropriate for each revenue source was developed resulting in "base case" estimates. An analysis of the sensitivity of these revenue forecasts to a set of alternative fiscal policies by the federal, state, and local governments was carried out. The model forecasts total LHD revenues in 2012 of $170.5 million (in 2010 dollars). By 2014, inflation-adjusted revenues will decline by $8 million, a reduction of 4.7%. Because of population growth, per capita real revenues of LHDs are forecast to decline by 6.6% between 2012 and 2014. There is a great deal of uncertainty about the future of federal funding in support of local public health. A doubling of the reductions in federal grants scheduled under current law would result in an additional $4.4 million decline in LHD revenues in 2014. The impact of the Great Recession continues to haunt LHDs. Multiyear revenue forecasting offers a new financial tool to help LHDs better plan for an environment of declining resources. New revenue sources are needed if sharp drops in public health service delivery are to be avoided.

Impact of Family Planning and Business Trainings on Private-Sector Health Care Providers in Nigeria.

PubMed

Ugaz, Jorge; Leegwater, Anthony; Chatterji, Minki; Johnson, Doug; Baruwa, Sikiru; Toriola, Modupe; Kinnan, Cynthia

2017-06-01

Private health care providers are an important source of modern contraceptives in Sub-Saharan Africa, yet they face many challenges that might be addressed through targeted training. This study measures the impact of a package of trainings and supportive supervision activities targeted to private health care providers in Lagos State, Nigeria, on outcomes including range of contraceptive methods offered, providers' knowledge and quality of counseling, recordkeeping practices, access to credit and revenue. A total of 965 health care facilities were randomly assigned to treatment and control groups. Facilities in the treatment group-but not those in the control group-were offered a training package that included a contraceptive technology update and interventions to improve counseling and clinical skills and business practices. Multivariate regression analysis of data collected through facility and mystery client surveys was used to estimate effects. The training program had a positive effect on the range of contraceptive methods offered, with facilities in the treatment group providing more methods than facilities in the control group. The training program also had a positive impact on the quality of counseling services, especially on the range of contraceptive methods discussed by providers, their interpersonal skills and overall knowledge. Facilities in the treatment group were more likely than facilities in the control group to have good recordkeeping practices and to have obtained loans. No effect was found on revenue generation. Targeted training programs can be effective tools to improve the provision of family planning services through private providers.

State road fund revenue collection processes : differences and opportunities of improved efficiency

DOT National Transportation Integrated Search

2001-07-01

Research regarding the administration and collection of road fund revenues has focused on gaining an understanding of the motivations for tax evasion, methods of evasion, and estimates of the magnitude of evasion for individual states. To our knowled...

77 FR 61659 - Proposed Information Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-10

... professional education programs and the renewal of the enrollment status for those individuals admitted... years. For additional information on renewals, see Circular 230 or visit the Office of Professional... Accounting Method for Dealers in Securities. OMB Number: 1545-1558. Revenue Procedure Number: Revenue...

Methods and Techniques of Revenue Forecasting.

ERIC Educational Resources Information Center

Caruthers, J. Kent; Wentworth, Cathi L.

1997-01-01

Revenue forecasting is the critical first step in most college and university budget-planning processes. While it seems a straightforward exercise, effective forecasting requires consideration of a number of interacting internal and external variables, including demographic trends, economic conditions, and broad social priorities. The challenge…

Recovery Audit Contractor medical necessity readiness: one health system's journey.

PubMed

Scott, Judith A; Camden, Mindy

2011-01-01

To develop a sustainable approach to Recovery Audit Contractor medical necessity readiness that mitigates the regulatory and financial risks of the organization. Acute care hospitals. Utilizing the model for improvement and plan-do-study-act methodology, this health system designed and implemented a medical necessity case management program. We focused on 3 areas for improvement: medical necessity review accuracy, review timeliness, and physician adviser participation for secondary reviews. Over several months, we improved accuracy and timeliness of our medical necessity reviews while also generating additional inpatient revenue for the health system. We successfully enhanced regulatory compliance and reduced our financial risks associated with Recovery Audit Contractor medical necessity audits. A successful medical necessity case management program can not only enhance regulatory compliance and reduce the amount of payments recouped by Medicare, but also generate additional inpatient revenue for your organization. With health care reform and accountable care organizations on the horizon, hospitals must find ways to protect and enhance revenue in order to carry out their missions. This is one way for case managers to help in that cause, to advocate for the care of their patients, and to bring value to the organization.

Impact of collaborative care on survival time for dogs with congestive heart failure and revenue for attending primary care veterinarians.

PubMed

Lefbom, Bonnie K; Peckens, Neal K

2016-07-01

OBJECTIVE To assess the effects of in-person collaborative care by primary care veterinarians (pcDVMs) and board-certified veterinary cardiologists (BCVCs) on survival time of dogs after onset of congestive heart failure (CHF) and on associated revenue for the attending pcDVMs. DESIGN Retrospective cohort study. ANIMALS 26 small-breed dogs treated for naturally occurring CHF secondary to myxomatous mitral valve disease at a multilocation primary care veterinary hospital between 2008 and 2013. PROCEDURES Electronic medical records were reviewed to identify dogs with confirmed CHF secondary to myxomatous mitral valve disease and collect information on patient care, survival time, and pcDVM revenue. Data were compared between dogs that received collaborative care from the pcDVM and a BCVC and dogs that received care from the pcDVM alone. RESULTS Dogs that received collaborative care had a longer median survival time (254 days) than did dogs that received care from the pcDVM alone (146 days). A significant positive correlation was identified between pcDVM revenue and survival time for dogs that received collaborative care (ie, the longer the dog survived, the greater the pcDVM revenue generated from caring for that patient). CONCLUSIONS AND CLINICAL RELEVANCE Findings suggested that collaborative care provided to small-breed dogs with CHF by a BCVC and pcDVM could result in survival benefits for affected dogs and increased revenue for pcDVMs, compared with care provided by a pcDVM alone.

Augmented Lagrange Hopfield network for solving economic dispatch problem in competitive environment

NASA Astrophysics Data System (ADS)

Vo, Dieu Ngoc; Ongsakul, Weerakorn; Nguyen, Khai Phuc

2012-11-01

This paper proposes an augmented Lagrange Hopfield network (ALHN) for solving economic dispatch (ED) problem in the competitive environment. The proposed ALHN is a continuous Hopfield network with its energy function based on augmented Lagrange function for efficiently dealing with constrained optimization problems. The ALHN method can overcome the drawbacks of the conventional Hopfield network such as local optimum, long computational time, and linear constraints. The proposed method is used for solving the ED problem with two revenue models of revenue based on payment for power delivered and payment for reserve allocated. The proposed ALHN has been tested on two systems of 3 units and 10 units for the two considered revenue models. The obtained results from the proposed methods are compared to those from differential evolution (DE) and particle swarm optimization (PSO) methods. The result comparison has indicated that the proposed method is very efficient for solving the problem. Therefore, the proposed ALHN could be a favorable tool for ED problem in the competitive environment.

Measuring the Return on Information Technology: A Knowledge-Based Approach for Revenue Allocation at the Process and Firm Level

DTIC Science & Technology

2005-07-01

approach for measuring the return on Information Technology (IT) investments. A review of existing methods suggests the difficulty in adequately...measuring the returns of IT at various levels of analysis (e.g., firm or process level). To address this issue, this study aims to develop a method for...view (KBV), this paper proposes an analytic method for measuring the historical revenue and cost of IT investments by estimating the amount of

Household demand for water in Sweden with implications of a potential tax on water use

NASA Astrophysics Data System (ADS)

HöGlund, Lena

1999-12-01

The purpose of this paper is to estimate empirically the effects of a water tax on water use and on the size and stability of the tax revenues. A tax exceeding value-added tax can be motivated on efficiency grounds when there are environmental external costs of water use and when water is a scarce resource. A household demand function for water is estimated using community level data for 282 (out of 286) Swedish communities studied annually over the period 1980-1992. Static and dynamic demand functions are estimated using panel data methods. The results show a long-run price elasticity of -0.10 in marginal price models and -0.20 in average price models. The findings imply that a tax of 1 Swedish Kronor (SEK) m-3 of water used (corresponding to a 5% increase in the mean average price) would generate ˜600 million SEK in tax revenues per year when levied on all households in Sweden. The water consumption would, however, only be reduced by ˜1%.

Transport link scanner: simulating geographic transport network expansion through individual investments

NASA Astrophysics Data System (ADS)

Jacobs-Crisioni, C.; Koopmans, C. C.

2016-07-01

This paper introduces a GIS-based model that simulates the geographic expansion of transport networks by several decision-makers with varying objectives. The model progressively adds extensions to a growing network by choosing the most attractive investments from a limited choice set. Attractiveness is defined as a function of variables in which revenue and broader societal benefits may play a role and can be based on empirically underpinned parameters that may differ according to private or public interests. The choice set is selected from an exhaustive set of links and presumably contains those investment options that best meet private operator's objectives by balancing the revenues of additional fare against construction costs. The investment options consist of geographically plausible routes with potential detours. These routes are generated using a fine-meshed regularly latticed network and shortest path finding methods. Additionally, two indicators of the geographic accuracy of the simulated networks are introduced. A historical case study is presented to demonstrate the model's first results. These results show that the modelled networks reproduce relevant results of the historically built network with reasonable accuracy.

Perceptions of ESL Program Management in Canadian Higher Education: A Qualitative Case Study

ERIC Educational Resources Information Center

Eaton, Sarah Elaine

2017-01-01

ESL programs at post-secondary institutions must often generate revenue in addition to teaching students English. Institutions often impose explicit expectations on these programs to generate profit, creating unique challenges for those who administer them. This qualitative case study investigated challenges faced by ESL program directors at one…

75 FR 47898 - Proposed Collection; Comment Request for Revenue Procedure 2001-56

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-09

... comments concerning Revenue Procedure 2001-56, Demonstration Automobile Use. DATES: Written comments [email protected] . SUPPLEMENTARY INFORMATION: Title: Demonstration Automobile Use. OMB Number: 1545-1756... simplified methods for determining the value of the use of demonstration automobiles provided to employees by...

Compensation for Distributed Solar. A Survey of Options to Preserve Stakeholder Value

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

Flores-Espino, Francisco

2015-09-01

Compensation mechanisms for electricity generation systems installed behind the meter are under scrutiny in several jurisdictions in the United States. Legislators in 29 states introduced bills to amend net metering provisions in 2014, and in 33 states in the 2015 legislative session as of August 20, 2015. Some utilities have also sought to increase the revenue they receive from net-metered customers through rate redesign. The circumstances that have triggered the recent push for change include a growing percentage of net-metered customers, potential effects of distributed generation on cost allocation, decreasing photovoltaic (PV) system costs, the challenges of integrating high levelsmore » of solar generation in the distribution network, and increasing pressure on utility business models. This report presents a survey of options to charge and compensate PV customers, as well as options that may preserve utility revenues in scenarios with increased DG. These options could be used as building blocks to create a distributed generation (DG) compensation policy that may preserve the value of the different stakeholders and balance their interests.« less

Hidden wholesale: The drug diffusing capacity of online drug cryptomarkets.

PubMed

Aldridge, Judith; Décary-Hétu, David

2016-09-01

In spite of globalizing processes 'offline' retail drug markets remain localized and - in recent decades - typically 'closed', in which dealers sell primarily to known customers. We characterize drug cryptomarkets as 'anonymous open' marketplaces that allow the diffusion of drugs across locales. Where cryptomarket customers make stock-sourcing purchases for offline distribution, the cryptomarket may indirectly serve drug users who are not themselves cryptomarket customers, thereby increasing the drug diffusing capacity of these marketplaces. Our research aimed to identify wholesale activity on the first major cryptomarket, Silk Road 1. Data were collected 13-15 September 2013. A bespoke web crawler downloaded content from the first major drug cryptomarket, Silk Road 1. This generated data on 1031 vendors and 10,927 drug listings. We estimated monthly revenues to ascertain the relative importance of wholesale priced listings. Wholesale-level revenue generation (sales for listings priced over USD $1000.00) accounted for about a quarter of the revenue generation on SR1 overall. Ecstasy-type drugs dominated wholesale activity on this marketplace, but we also identified substantial wholesale transactions for benzodiazepines and prescription stimulants. Less important, but still generating wholesale revenue, were cocaine, methamphetamine and heroin. Although vendors on the marketplace were located in 41 countries, wholesale activity was confined to only a quarter of these, with China, the Netherlands, Canada and Belgium prominent. The cryptomarket may function in part as a virtual broker, linking wholesalers with offline retail-level distributors. For drugs like ecstasy, these marketplaces may link vendors in producer countries directly with retail level suppliers. Wholesale activity on cryptomarkets may serve to increase the diffusion of new drugs - and wider range of drugs - in offline drug markets, thereby indirectly serving drug users who are not cryptomarket customers themselves. Cryptomarkets provide researchers and policy makers with a rich source of drug monitoring information. Further research should ascertain whether their virtual location may reduce the violence associated with middle market drug activity. We caution that conflict may instead manifest in other ways, including threats, fraud, and blackmail. Crown Copyright © 2016. Published by Elsevier B.V. All rights reserved.

The economic impact of climate change on Kenyan crop agriculture: A Ricardian approach

NASA Astrophysics Data System (ADS)

Kabubo-Mariara, Jane; Karanja, Fredrick K.

2007-06-01

This paper measures the economic impact of climate on crops in Kenya. We use cross-sectional data on climate, hydrological, soil and household level data for a sample of 816 households. We estimate a seasonal Ricardian model to assess the impact of climate on net crop revenue per acre. The results show that climate affects crop productivity. There is a non-linear relationship between temperature and revenue on one hand and between precipitation and revenue on the other. Estimated marginal impacts suggest that global warming is harmful for crop productivity. Predictions from global circulation models confirm that global warming will have a substantial impact on net crop revenue in Kenya. The results also show that the temperature component of global warming is much more important than precipitation. Findings call for monitoring of climate change and dissemination of information to farmers to encourage adaptations to climate change. Improved management and conservation of available water resources, water harvesting and recycling of wastewater could generate water for irrigation purposes especially in the arid and semi-arid areas.

The revenue generated from clinical chemistry and hematology laboratory services as determined using activity-based costing (ABC) model.

PubMed

Adane, Kasaw; Abiy, Zenegnaw; Desta, Kassu

2015-01-01

The rapid and continuous growth of health care cost aggravates the frequently low priority and less attention given in financing laboratory services. The poorest countries have the highest out-of-pocket spending as a percentage of income. Higher charges might provide a greater potential for revenue. If fees raise quality sufficiently, it can enhance usage. Therefore, estimating the revenue generated from laboratory services could help in capacity building and improved quality service provision. Panel study design was used to determine revenue generated from clinical chemistry and hematology services at Tikur Anbessa Specialized Teaching Hospital, Addis Ababa, Ethiopia. Activity-Based Costing (ABC) model was used to determine the true cost of tests performed from October 2011 to December 2011 in the hospital. The principle of Activity-based Costing is that activities consume resources and activities consumed by services which incur the costs and hence service takes the cost of resources. All resources with costs are aggregated with the established casual relationships. The process maps designed was restructured in consultation with the senior staffs working and/or supervising the laboratory and pretested checklists were used for observation. Moreover, office documents, receipts and service bills were used while collecting data. The amount of revenue collected from services was compared with the cost of each subsequent test and the profitability or return on investment (ROI) of services was calculated. Data were collected, entered, cleaned, and analyzed using Microsoft Excel 2007 software program and Statistical Software Package for Social Sciences version 19 (SPSS). Paired sample t test was used to compare the price and cost of each test. P-value less than 0.05 were considered as statistically significant. A total of 25,654 specimens were analyzed during 3 months of regular working hours. The total numbers of clinical chemistry and hematology tests performed during the study period were 45,959 (66.1 %) and 23,570 (33.9 %), respectively. Only 274, 386 (25.3 %) Ethiopian Birr (ETB) was recovered from the total cost of 1,086,008.09 ETB incurred on clinical chemistry and hematology laboratory tests. The result showed that, about 133,821 (12.32 %) ETB was revenue not collected from out-of-pocket payments that was paid for the services as a result of under pricing. The result showed that 18 out of 20 laboratory tests were under priced. The cost burden related to free Anti Retro-viral Therapy (ART) services was 285,979.82 (26.3 %) ETB. The cost per test estimated was significantly different to the existing price. About 90 % of the tests were under priced. This information could warn the hospital to reconsider resetting prices of these tests profitability ration less than 1. The revenue collected could help to build capacity, upscale quality, and sustainable service delivery.

Estimating the maximum potential revenue for grid connected electricity storage :

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

Byrne, Raymond Harry; Silva Monroy, Cesar Augusto.

2012-12-01

The valuation of an electricity storage device is based on the expected future cash flow generated by the device. Two potential sources of income for an electricity storage system are energy arbitrage and participation in the frequency regulation market. Energy arbitrage refers to purchasing (stor- ing) energy when electricity prices are low, and selling (discharging) energy when electricity prices are high. Frequency regulation is an ancillary service geared towards maintaining system frequency, and is typically procured by the independent system operator in some type of market. This paper outlines the calculations required to estimate the maximum potential revenue from participatingmore » in these two activities. First, a mathematical model is presented for the state of charge as a function of the storage device parameters and the quantities of electricity purchased/sold as well as the quantities o ered into the regulation market. Using this mathematical model, we present a linear programming optimization approach to calculating the maximum potential revenue from an elec- tricity storage device. The calculation of the maximum potential revenue is critical in developing an upper bound on the value of storage, as a benchmark for evaluating potential trading strate- gies, and a tool for capital nance risk assessment. Then, we use historical California Independent System Operator (CAISO) data from 2010-2011 to evaluate the maximum potential revenue from the Tehachapi wind energy storage project, an American Recovery and Reinvestment Act of 2009 (ARRA) energy storage demonstration project. We investigate the maximum potential revenue from two di erent scenarios: arbitrage only and arbitrage combined with the regulation market. Our analysis shows that participation in the regulation market produces four times the revenue compared to arbitrage in the CAISO market using 2010 and 2011 data. Then we evaluate several trading strategies to illustrate how they compare to the maximum potential revenue benchmark. We conclude with a sensitivity analysis with respect to key parameters.« less

Fiscal and Policy Implications of Selling Pipe Tobacco for Roll-Your-Own Cigarettes in the United States

PubMed Central

Morris, Daniel S.; Tynan, Michael A.

2012-01-01

Background The Federal excise tax was increased for tobacco products on April 1, 2009. While excise tax rates prior to the increase were the same for roll-your-own (RYO) and pipe tobacco, the tax on pipe tobacco was $21.95 per pound less than the tax on RYO tobacco after the increase. Subsequently, tobacco manufacturers began labeling loose tobacco as pipe tobacco and marketing these products to RYO consumers at a lower price. Retailers refer to these products as “dual purpose" or “dual use" pipe tobacco. Methods Data on tobacco tax collections comes from the Alcohol and Tobacco Tax and Trade Bureau. Joinpoint software was used to identify changes in sales trends. Estimates were generated for the amount of pipe tobacco sold for RYO use and for Federal and state tax revenue lost through August 2011. Results Approximately 45 million pounds of pipe tobacco has been sold for RYO use from April 2009 to August 2011, lowering state and Federal revenue by over $1.3 billion. Conclusions Marketing pipe tobacco as “dual purpose" and selling it for RYO use provides an opportunity to avoid paying higher cigarette prices. This blunts the public health impact excise tax increases would otherwise have on reducing tobacco use through higher prices. Selling pipe tobacco for RYO use decreases state and Federal revenue and also avoids regulations on flavored tobacco, banned descriptors, prohibitions on shipping, and reporting requirements. PMID:22567159

78 FR 22040 - Proposed Collection; Comment Request for Revenue Procedure 2001-24

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-12

... comments concerning Revenue Procedure 2001-24, Advanced Insurance Commissions. DATES: Written [email protected] . SUPPLEMENTARY INFORMATION: Title: Advanced Insurance Commissions. OMB Number: 1545-1736... consent to change its method of accounting for cash advances on commissions paid to its agents must agree...

26 CFR 1.446-6 - REMIC inducement fees.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Methods of Accounting § 1.446-6 REMIC inducement fees. (a) Purpose. This section provides specific timing rules for the clear reflection of income from an inducement fee received in...

26 CFR 1.6655-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6655-0 Table of... month. (3) Application of the rules related to the annualized income installment method to the adjusted...

Nonoperating revenue and hospital financial performance: do hospitals rely on income from nonpatient care activities to offset losses on patient care?

PubMed

Singh, Simone R; Song, Paula H

2013-01-01

For many years, hospitals have relied on nonpatient care activities to complement patient care revenues and strengthen financial performance. For hospitals that lose money on patient care, nonpatient care revenues may mean the difference between net income and loss. Little is known currently, however, about whether nonpatient care revenues allow hospitals with negative patient care margins to offset their losses. The aims of this study are (a) to examine whether hospitals rely on income from nonpatient care activities to offset losses on patient care and (b) to identify characteristics of hospitals that are able to offset such losses. Data for this study came from the state of California. The sample consisted of not-for-profit and investor-owned short-term general acute care hospitals for the years 2003-2007. Descriptive statistics were used to compare hospitals with negative patient care margins that were able to offset patient care losses to hospitals that were unable to do so. Between 2003 and 2007, approximately 40% of study hospitals lost money on patient care. Of these, only 25% relied on nonpatient care income to offset losses. Hospitals that were able to offset patient care losses tended to be larger, not-for-profit organizations that were able to generate substantial shares of their total revenues from nonpatient care activities, in particular, charitable donations and financial investments. Despite claims that income from nonpatient care activities frequently allows hospitals to offset patient care losses, this study showed that only a small proportion of hospitals were able to do so. The financial viability of hospitals with negative patient care margins will thus depend on their ability to (a) deliver high-quality care profitably, (b) derive income from other operating activities, and (c) generate income from financial investments and engage in active development efforts to increase donations and gifts.

Tax revenue and inflation rate predictions in Banda Aceh using Vector Error Correction Model (VECM)

NASA Astrophysics Data System (ADS)

Maulia, Eva; Miftahuddin; Sofyan, Hizir

2018-05-01

A country has some important parameters to achieve the welfare of the economy, such as tax revenues and inflation. One of the largest revenues of the state budget in Indonesia comes from the tax sector. Besides, the rate of inflation occurring in a country can be used as one measure, to measure economic problems that the country facing. Given the importance of tax revenue and inflation rate control in achieving economic prosperity, it is necessary to analyze the relationship and forecasting tax revenue and inflation rate. VECM (Vector Error Correction Model) was chosen as the method used in this research, because of the data used in the form of multivariate time series data. This study aims to produce a VECM model with optimal lag and to predict the tax revenue and inflation rate of the VECM model. The results show that the best model for data of tax revenue and the inflation rate in Banda Aceh City is VECM with 3rd optimal lag or VECM (3). Of the seven models formed, there is a significant model that is the acceptance model of income tax. The predicted results of tax revenue and the inflation rate in Kota Banda Aceh for the next 6, 12 and 24 periods (months) obtained using VECM (3) are considered valid, since they have a minimum error value compared to other models.

Developing a new model for the invention and translation of neurotechnologies in academic neurosurgery.

PubMed

Leuthardt, Eric C

2013-01-01

There is currently an acceleration of new scientific and technical capabilities that create new opportunities for academic neurosurgery. To engage these changing dynamics, the Center for Innovation in Neuroscience and Technology (CINT) was created on the premise that successful innovation of device-related ideas relies on collaboration between multiple disciplines. The CINT has created a unique model that integrates scientific, medical, engineering, and legal/business experts to participate in the continuum from idea generation to translation. To detail the method by which this model has been implemented in the Department of Neurological Surgery at Washington University in St. Louis and the experience that has been accrued thus far. The workflow is structured to enable cross-disciplinary interaction, both intramurally and extramurally between academia and industry. This involves a structured method for generating, evaluating, and prototyping promising device concepts. The process begins with the "invention session," which consists of a structured exchange between inventors from diverse technical and medical backgrounds. Successful ideas, which pass a separate triage mechanism, are then sent to industry-sponsored multidisciplinary fellowships to create functioning prototypes. After 3 years, the CINT has engaged 32 clinical and nonclinical inventors, resulting in 47 ideas, 16 fellowships, and 12 patents, for which 7 have been licensed to industry. Financial models project that if commercially successful, device sales could have a notable impact on departmental revenue. The CINT is a model that supports an integrated approach from the time an idea is created through its translational development. To date, the approach has been successful in creating numerous concepts that have led to industry licenses. In the long term, this model will create a novel revenue stream to support the academic neurosurgical mission.

Utilization of Failure Mode and Effects Analysis (FMEA) Method in Increasing the Revenue of Emergency Department; a Prospective Cohort Study.

PubMed

Shahrami, Ali; Rahmati, Farhad; Kariman, Hamid; Hashemi, Behrooz; Rahmati, Majid; Baratloo, Alireza; Forouzanfar, Mohammad Mehdi; Safari, Saeed

2013-01-01

The balance between revenue and cost of an organization/system is essential to maintain its survival and quality of services. Emergency departments (ED) are one of the most important parts of health care delivery system. Financial discipline of EDs, by increasing the efficiency and profitability, can directly affect the quality of care and subsequently patient satisfaction. Accordingly, the present study attempts to investigate failure mode and effects analysis (FMEA) method in identifying the problems leading to the loss of ED revenue and offer solutions to help fix these problems. This prospective cohort study investigated the financial records of ED patients and evaluated the effective errors in reducing the revenue in ED of Imam Hossein hospital, Tehran, Iran, from October 2007 to November 2009. The whole department was divided into one main system and six subsystems, based on FMEA. The study was divided into two phases. In the first phase, the problems leading to the loss of revenue in each subsystem were identified and weighted into four groups using risk priority number (RPN), and the solutions for fixing them were planned. Then, in the second phase, discovered defects in the first phase were fixed according to their priority. Finally, the impact of each solution was compared before and after intervention using the repeated measure ANOVA test. 100 financial records of ED patients were evaluated during the first phase of the study. The average of ED revenue in the six months of the first phase was 73.1±3.65 thousand US dollars/month. 12 types of errors were detected in the predefined subsystems. ED revenue rose from 73.1 to 153.1, 207.06, 240, and 320 thousand US dollars/month after solving first, second, third, and fourth priority problems, respectively (337.75% increase in two years) (p<0.001). 111.0% increase in the ED revenue after solving of first priority problems revealed that they were extremely indispensable in decreasing the revenue (p<0.0001). The findings of the present study revealed that FMEA could be considered as an efficient model for increasing the revenue of emergency department. According to this model, not recording the services by the nursing unit, and lack of specific identifying code for the patients moving from ED to any other department, were the two first priority problems in decreasing our ED revenue.

Updating Financial Ratios: Seeking Greater Understanding, Precision, and Practicality.

ERIC Educational Resources Information Center

Jenny, Hans H.; Minter, W. John

1993-01-01

Modifications to current methods of calculating and reporting financial ratios are outlined for college managers. The modified ratios, felt to be more realistic, are illustrated with applications in three areas: (1) student revenues; (2) endowment and other investment income; and (3) public and private gifts, grants, and contracts revenue. (MSE)

26 CFR 1.861-17 - Allocation and apportionment of research and experimental expenditures.

Code of Federal Regulations, 2011 CFR

2011-04-01

... of the group has changed methods. (f) Special rules for partnerships—(1) Research and experimental... and Wiring Equipment (SIC Industry Group 364). Thus, X's research and experimental expenses are... experimental expenditures. 1.861-17 Section 1.861-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

26 CFR 1.861-17 - Allocation and apportionment of research and experimental expenditures.

Code of Federal Regulations, 2012 CFR

2012-04-01

... of the group has changed methods. (f) Special rules for partnerships—(1) Research and experimental... and Wiring Equipment (SIC Industry Group 364). Thus, X's research and experimental expenses are... experimental expenditures. 1.861-17 Section 1.861-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

26 CFR 1.861-17 - Allocation and apportionment of research and experimental expenditures.

Code of Federal Regulations, 2014 CFR

2014-04-01

... of the group has changed methods. (f) Special rules for partnerships—(1) Research and experimental... and Wiring Equipment (SIC Industry Group 364). Thus, X's research and experimental expenses are... experimental expenditures. 1.861-17 Section 1.861-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

26 CFR 1.861-17 - Allocation and apportionment of research and experimental expenditures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of the group has changed methods. (f) Special rules for partnerships—(1) Research and experimental... and Wiring Equipment (SIC Industry Group 364). Thus, X's research and experimental expenses are... experimental expenditures. 1.861-17 Section 1.861-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

26 CFR 1.861-17 - Allocation and apportionment of research and experimental expenditures.

Code of Federal Regulations, 2013 CFR

2013-04-01

... of the group has changed methods. (f) Special rules for partnerships—(1) Research and experimental... and Wiring Equipment (SIC Industry Group 364). Thus, X's research and experimental expenses are... experimental expenditures. 1.861-17 Section 1.861-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

18 CFR 301.7 - Average System Cost methodology functionalization.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SYSTEM COST METHODOLOGY FOR SALES FROM UTILITIES TO BONNEVILLE POWER ADMINISTRATION UNDER NORTHWEST POWER... functionalization under its Direct Analysis assigns costs, revenues, debits or credits based upon the actual and/or...) Functionalization methods. (1) Direct analysis, if allowed or required by Table 1, assigns costs, revenues, debits...

46 CFR 381.7 - Federal Grant, Guaranty, Loan and Advance of Funds Agreements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... are generated by U.S. Government Grant, Guaranty, Loan and/or Advance of Funds Programs, the head of... freight revenue and tonnage of cargo generated by the U.S. Government Grant, Guaranty, Loan or Advance of... funds granted, guaranteed, loaned, or advanced by the U.S. Government under this agreement, and which...

FRAN: financial ratio analysis and more (Version 2.0 for Windows)

Treesearch

Bruce G. Hansen; Arnold J., Jr. Palmer

1999-01-01

FRAN is a computer-based, stand-alone program designed to generate important financial and operating ratios from tax and wage forms filed with the Internal Revenue Service. FRAN generates standard profitability, financial/leverage, liquidity/solvency, and activity ratios, as well as unique measures of workforce and capital cost and acquisition. Information produced by...

A Theoretical Secure Enterprise Architecture for Multi Revenue Generating Smart Grid Sub Electric Infrastructure

ERIC Educational Resources Information Center

Chaudhry, Hina

2013-01-01

This study is a part of the smart grid initiative providing electric vehicle charging infrastructure. It is a refueling structure, an energy generating photovoltaic system and charge point electric vehicle charging station. The system will utilize advanced design and technology allowing electricity to flow from the site's normal electric service…

75 FR 59738 - Agency Information Collection Activities; Proposed Revisions to a Currently Approved Information...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-28

... entity meets certain criteria pertaining to the revenue generated through the entity's farming activities... of information technology. We will summarize all comments received regarding this notice. We will...

Financial performance and managed care trends of health centers.

PubMed

Martin, Brian C; Shi, Leiyu; Ward, Ryan D

2009-01-01

Data were analyzed from the 1998-2004 Uniform Data System (UDS) to identify trends and predictors of financial performance (costs, productivity, and overall financial health) for health centers (HCs). Several differences were noted regarding revenues, self-sufficiency, service offerings, and urban/rural setting. Urban centers with larger numbers of clients, centers that treated high numbers of patients with chronic diseases, and centers with large numbers of prenatal care users were the most fiscally sound. Positive financial performance can be targeted through strategies that generate positive revenue, strive to decrease costs, and target services that are in demand.

Spectrum sensitivity, energy yield, and revenue prediction of PV and CPV modules

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

Kinsey, Geoffrey S., E-mail: Geoffrey.kinsey@ee.doe.gov

2015-09-28

Impact on module performance of spectral irradiance variation has been determined for III-V multijunctions compared against the four most common flat-plate module types (cadmium telluride, multicrystalline silicon, copper indium gallium selenide, and monocrystalline silicon. Hour-by-hour representative spectra were generated using atmospheric variables for Albuquerque, New Mexico, USA. Convolution with published values for external quantum efficiency gave the predicted current output. When combined with specifications of commercial PV modules, energy yield and revenue were predicted. This approach provides a means for optimizing PV module design based on various site-specific temporal variables.

Spectrum sensitivity, energy yield, and revenue prediction of PV and CPV modules

NASA Astrophysics Data System (ADS)

Kinsey, Geoffrey S.

2015-09-01

Impact on module performance of spectral irradiance variation has been determined for III-V multijunctions compared against the four most common flat-plate module types (cadmium telluride, multicrystalline silicon, copper indium gallium selenide, and monocrystalline silicon. Hour-by-hour representative spectra were generated using atmospheric variables for Albuquerque, New Mexico, USA. Convolution with published values for external quantum efficiency gave the predicted current output. When combined with specifications of commercial PV modules, energy yield and revenue were predicted. This approach provides a means for optimizing PV module design based on various site-specific temporal variables.

Reinforcement learning for resource allocation in LEO satellite networks.

PubMed

Usaha, Wipawee; Barria, Javier A

2007-06-01

In this paper, we develop and assess online decision-making algorithms for call admission and routing for low Earth orbit (LEO) satellite networks. It has been shown in a recent paper that, in a LEO satellite system, a semi-Markov decision process formulation of the call admission and routing problem can achieve better performance in terms of an average revenue function than existing routing methods. However, the conventional dynamic programming (DP) numerical solution becomes prohibited as the problem size increases. In this paper, two solution methods based on reinforcement learning (RL) are proposed in order to circumvent the computational burden of DP. The first method is based on an actor-critic method with temporal-difference (TD) learning. The second method is based on a critic-only method, called optimistic TD learning. The algorithms enhance performance in terms of requirements in storage, computational complexity and computational time, and in terms of an overall long-term average revenue function that penalizes blocked calls. Numerical studies are carried out, and the results obtained show that the RL framework can achieve up to 56% higher average revenue over existing routing methods used in LEO satellite networks with reasonable storage and computational requirements.

A mobile trauma database with charge capture.

PubMed

Moulton, Steve; Myung, Dan; Chary, Aron; Chen, Joshua; Agarwal, Suresh; Emhoff, Tim; Burke, Peter; Hirsch, Erwin

2005-11-01

Charge capture plays an important role in every surgical practice. We have developed and merged a custom mobile database (DB) system with our trauma registry (TRACS), to better understand our billing methods, revenue generators, and areas for improved revenue capture. The mobile database runs on handheld devices using the Windows Compact Edition platform. The front end was written in C# and the back end is SQL. The mobile database operates as a thick client; it includes active and inactive patient lists, billing screens, hot pick lists, and Current Procedural Terminology and International Classification of Diseases, Ninth Revision code sets. Microsoft Information Internet Server provides secure data transaction services between the back ends stored on each device. Traditional, hand written billing information for three of five adult trauma surgeons was averaged over a 5-month period. Electronic billing information was then collected over a 3-month period using handheld devices and the subject software application. One surgeon used the software for all 3 months, and two surgeons used it for the latter 2 months of the electronic data collection period. This electronic billing information was combined with TRACS data to determine the clinical characteristics of the trauma patients who were and were not captured using the mobile database. Total charges increased by 135%, 148%, and 228% for each of the three trauma surgeons who used the mobile DB application. The majority of additional charges were for evaluation and management services. Patients who were captured and billed at the point of care using the mobile DB had higher Injury Severity Scores, were more likely to undergo an operative procedure, and had longer lengths of stay compared with those who were not captured. Total charges more than doubled using a mobile database to bill at the point of care. A subsequent comparison of TRACS data with billing information revealed a large amount of uncaptured patient revenue. Greater familiarity and broader use of mobile database technology holds the potential for even greater revenue capture.

Ancillary Service Revenue Potential for Geothermal Generators in California FY15 Final Report

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

Edmunds, T; Sotorrio, P

2015-04-16

Achieving California’s 33% renewable generation goal will substantially increase uncertainty and variability in grid operations. Geothermal power plant operators could mitigate this variability and uncertainty by operating plants in a more flexible mode. Plant operators would be compensated for flexibility through payments for ancillary services such as frequency regulation, load following, and spinning reserve. This study explores economic incentives for geothermal plant operators to provide such flexibility. Historical and forecast ancillary service prices are compared to operator compensation for energy under firm contracts at fixed prices, which are higher than current or year 2020 projected market clearing prices for ancillarymore » services in most hours of the year. Power purchase agreements recently executed by geothermal operators typically provide only energy payments at fixed energy prices and escalation rates. We postulate new contract structures that would allow a geothermal plant operator to switch from providing energy to providing ancillary services to the grid operator when it is advantageous to the plant operator to do so. Additional revenues would be earned through ancillary service payments. Estimates of these additional annual revenues a plant operator could realize are developed for a range of contract energy prices. The impacts of flexible operations on reservoir lifetimes and implications for project finance are also discussed.« less

Ancillary Service Revenue Potential for Geothermal Generators in California

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

Edmunds, T.; Sotorrio, P.

2015-01-02

Achieving California’s 33% renewable generation goal will substantially increase uncertainty and variability in grid operations. Geothermal power plant operators could mitigate this variability and uncertainty by operating plants in a more flexible mode. Plant operators would be compensated for flexibility through payments for ancillary services such as frequency regulation, load following, and spinning reserve. This study explores economic incentives for geothermal plant operators to provide such flexibility. Historical and forecast ancillary service prices are compared to operator compensation for energy under firm contracts at fixed prices, which are higher than current or year 2020 projected market clearing prices for ancillarymore » services in most hours of the year. Power purchase agreements recently executed by geothermal operators typically provide only energy payments at fixed energy prices and escalation rates. We postulate new contract structures that would allow a geothermal plant operator to switch from providing energy to providing ancillary services to the grid operator when it is advantageous to the plant operator to do so. Additional revenues would be earned through ancillary service payments. Estimates of these additional annual revenues a plant operator could realize are developed for a range of contract energy prices. The impacts of flexible operations on reservoir lifetimes and implications for project finance are also discussed.« less

26 CFR 1.472-3 - Time and manner of making election.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.472-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Inventories § 1.472-3 Time and manner of making election. (a) The LIFO inventory method may be adopted and used only if the taxpayer files with his income tax return for the...

Strengthening the revenue cycle: a 4-step method for optimizing payment.

PubMed

Clark, Jonathan J

2008-10-01

Four steps for enhancing the revenue cycle to ensure optimal payment are: *Establish key performance indicator dashboards in each department that compare current with targeted performance; *Create proper organizational structures for each department; *Ensure that high-performing leaders are hired in all management and supervisory positions; *Implement efficient processes in underperforming operations.

Property Assessment and Exemptions: They Need Reform.

ERIC Educational Resources Information Center

Stauffer, Alan C., Comp.

This report points out inequities in the taxing methods of many States and of State subdivisions and suggests possible remedies. Special emphasis is placed on assessments against real property and the impact of these assessments on tax revenues. The report concludes that (1) school revenue systems have suffered because of inadequate laws that have…

One for you and two for me: revenue sharing arrangements in charitable healthcare organizations.

PubMed

Hyatt, T K

2001-01-01

Charitable healthcare organizations have often borrowed from the methods of their for-profit counterparts in compensating physicians and other business partners. This is done in order to provide needed services to their communities, and to protect their charitable assets by sharing risk and preserving limited capital. One of the most controversial compensation methods in use by such organizations is the revenue sharing arrangement. In use for over thirty years, these arrangements have received close scrutiny and inconsistent treatment by the Internal Revenue Service (IRS) and have been the subject of critics' ire as an impermissible transgression of the fundamental line between charities and commercial enterprises. The author, however, concludes that revenue sharing arrangements serve an important purpose in enabling charitable healthcare organizations to fulfill their missions, that the IRS and the Treasury have now made clear that there is not a higher standard governing their use, and that these arrangements are consistent with charitable operation when an appropriate process and safeguards are in place to prevent payment of unreasonable compensation.

Reimbursement and costs of pediatric ambulatory diabetes care by using the resource-based relative value scale: is multidisciplinary care financially viable?

PubMed

Melzer, Sanford M; Richards, Gail E; Covington, Maxine L

2004-09-01

The ambulatory care for children with diabetes mellitus (DM) within an endocrinology specialty practice typically includes services provided by a multidisciplinary team. The resource-based relative value scale (RBRVS) is increasingly used to determine payments for ambulatory services in pediatrics. It is not known to what extent resource-based practice expenses and physician work values as allocated through the RBRVS for physician and non-physician practice expenses cover the actual costs of multidisciplinary ambulatory care for children with DM. A pediatric endocrinology and diabetes clinic staffed by faculty physicians and hospital support staff in a children's hospital. Data from a faculty practice plan billing records and income and expense reports during the period from 1 July 2000 to 30 June 2001 were used to determine endocrinologist physician ambulatory productivity, revenue collection, and direct expenses (salary, benefits, billing, and professional liability (PLI)). Using the RBRVS, ambulatory care revenue was allocated between physician, PLI, and practice expenses. Applying the activity-based costing (ABC) method, activity logs were used to determine non-physician and facility practice expenses associated with endocrine (ENDO) or diabetes visits. Of the 4735 ambulatory endocrinology visits, 1420 (30%) were for DM care. Physicians generated $866,582 in gross charges. Cash collections of 52% of gross charges provided revenue of $96 per visit. Using the actual Current Procedural Terminology (CPT)-4 codes reported for these services and the RBRVS system, the revenue associated with the 13,007 total relative value units (TRVUs) produced was allocated, with 58% going to cover physician work expenses and 42% to cover non-physician practice salary, facility, and PLI costs. Allocated revenue of $40.60 per visit covered 16 and 31% of non-physician and facility practice expenses per DM and general ENDO visit, respectively. RBRVS payments ($35/RVU) covered 46% of all expenses ($76.74/RVU), including 132% of physician expenses for the time worked in the clinic ($27/RVU), and only 23% of actual incurred practice expenses ($152/TRVU). Clinical revenues in a pediatric endocrinology practice, allocated by using the RBRVS system, do cover physician expenses for the time spent working in a hospital ENDO and DM clinic, but do not closely approximate non-physician and facility practice expenses while delivering multidisciplinary care to children with DM. Using payment based on the RBRVS system, and without additional payments to compensate for increased practice expenses incurred in the delivery of multidisciplinary care, this care model may not be financially viable.

An optimization model for roadway pricing on rural freeways.

DOT National Transportation Integrated Search

2012-02-01

The main objective of rural roadway pricing is revenue generation, rather than elimination of congestion externalities. This report presents a model that provides optimum tolls accounting for pavement deterioration and economic impacts. This model co...

Cutting costs in your own backyard: opportunities in financial services.

PubMed

van Londen, Jan; Zimmerman, Paul

2012-03-01

Hospitals looking to reduce cost and improve performance in financial services should focus on these areas: Treasury banking services costs and fees. The possibility of a revenue-generating vendor payment solution. The accounts payable process.

Evaluating the Impacts of Time-of-Day Tolling on Indiana Roadways

DOT National Transportation Integrated Search

2017-06-01

In recent decades, several agencies have implemented tolls on their highway, bridge, or tunnel infrastructure for purposes that include mitigation and revenue generation. The Indiana Department of Transportation (INDOT) sought to investigate the feas...

Soft optics in intelligent optical networks

NASA Astrophysics Data System (ADS)

Shue, Chikong; Cao, Yang

2001-10-01

In addition to the recent advances in Hard-optics that pushes the optical transmission speed, distance, wave density and optical switching capacity, Soft-optics provides the necessary intelligence and control software that reduces operational costs, increase efficiency, and enhances revenue generating services by automating optimal optical circuit placement and restoration, and enabling value-added new services like Optical VPN. This paper describes the advances in 1) Overall Hard-optics and Soft-optics 2) Layered hierarchy of Soft-optics 3) Component of Soft-optics, including hard-optics drivers, Management Soft-optics, Routing Soft-optics and System Soft-optics 4) Key component of Routing and System Soft-optics, namely optical routing and signaling (including UNI/NNI and GMPLS signaling). In summary, the soft-optics on a new generation of OXC's enables Intelligent Optical Networks to provide just-in-time service delivery and fast restoration, and real-time capacity management that eliminates stranded bandwidth. It reduces operational costs and provides new revenue opportunities.

Interindustry Analysis of the Impact of Federal Support for Academic Science on the Economy of New York State.

ERIC Educational Resources Information Center

Muir, Albert E.

1983-01-01

Economic activity generated by federally-supported research and development in New York State is estimated at 3.7 times the level of original federal spending, generating enough national and state tax revenues to offset the original federal outlay of taxpayers' money. Results support continued aid to higher education during fiscal crises. (MSE)

Potential Arbitrage Revenue of Energy Storage Systems in PJM

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

Salles, Mauricio; Huang, Junling; Aziz, Michael

The volatility of electricity prices is attracting interest in the opportunity of providing net revenue by energy arbitrage. We analyzed the potential revenue of a generic Energy Storage System (ESS) in 7395 different locations within the electricity markets of Pennsylvania-New Jersey-Maryland interconnection (PJM), the largest U.S. regional transmission organization, using hourly locational marginal prices over the seven-year period 2008–2014. Assuming a price-taking ESS with perfect foresight in the real-time market, we optimized the charge-discharge profile to determine the maximum potential revenue for a 1 MW system as a function of energy/power ratio, or rated discharge duration, from 1 to 14more » h, including a limited analysis of sensitivity to round-trip efficiency. We determined minimum potential revenue with a similar analysis of the day-ahead market. We presented the distribution over the set of nodes and years of price, price volatility, and maximum potential arbitrage revenue. From these results, we determined the break even overnight installed cost of an ESS below which arbitrage would be profitable, its dependence on rated discharge duration, its distribution over grid nodes, and its variation over the years. We showed that dispatch into real-time markets based on day-ahead market settlement prices is a simple, feasible method that raises the lower bound on the achievable arbitrage revenue.« less

Potential Arbitrage Revenue of Energy Storage Systems in PJM

DOE PAGES

Salles, Mauricio; Huang, Junling; Aziz, Michael; ...

2017-07-27

The volatility of electricity prices is attracting interest in the opportunity of providing net revenue by energy arbitrage. We analyzed the potential revenue of a generic Energy Storage System (ESS) in 7395 different locations within the electricity markets of Pennsylvania-New Jersey-Maryland interconnection (PJM), the largest U.S. regional transmission organization, using hourly locational marginal prices over the seven-year period 2008–2014. Assuming a price-taking ESS with perfect foresight in the real-time market, we optimized the charge-discharge profile to determine the maximum potential revenue for a 1 MW system as a function of energy/power ratio, or rated discharge duration, from 1 to 14more » h, including a limited analysis of sensitivity to round-trip efficiency. We determined minimum potential revenue with a similar analysis of the day-ahead market. We presented the distribution over the set of nodes and years of price, price volatility, and maximum potential arbitrage revenue. From these results, we determined the break even overnight installed cost of an ESS below which arbitrage would be profitable, its dependence on rated discharge duration, its distribution over grid nodes, and its variation over the years. We showed that dispatch into real-time markets based on day-ahead market settlement prices is a simple, feasible method that raises the lower bound on the achievable arbitrage revenue.« less

26 CFR 1.103(n)-6T - Determinations of population (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

...(n)-6T Section 1.103(n)-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY....103(n)-6T Determinations of population (temporary). Q-1: What is the proper method for determining...(n)-6T: Example. County Q is located within State R. There are no constitutional home rule cities in...

26 CFR 1.585-5 - Denial of bad debt reserves for large banks.

Code of Federal Regulations, 2010 CFR

2010-04-01

....585-5 Section 1.585-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.585-5 Denial of bad debt...)) with respect to its banking business is the specific charge-off method. In applying § 1.381(c)(4)-1(c...

Integrating forest growth and harvesting cost models to improve forest management planning

Treesearch

J.E. Baumgras; C.B. LeDoux

1991-01-01

Two methods of estimating harvesting revenue--reported stumpage prices - and delivered prices minus estimated harvesting and haul costs were compared by estimating entry cash flows and rotation net present value for three simulated even-aged forest management options that included 1 to 3 thinnings over a 90 year rotation. Revenue estimates derived from stumpage prices...

The Cost of Family Medicine Residency Training: Impacts of Federal and State Funding.

PubMed

Pauwels, Judith; Weidner, Amanda

2018-02-01

Numerous organizations are calling for the expansion of graduate medical education (GME) positions nationally. Developing new residency programs and expanding existing programs can only happen if financial resources are available to pay for the expenses of training beyond what can be generated in direct clinical income by the residents and faculty in the program. The goal of this study was to evaluate trended data regarding the finances of family medicine residency programs to identify what financial resources are needed to sustain graduate medical education programs. A group of family medicine residency programs have shared their financial data since 2002 through a biennial survey of program revenues, expenses, and staffing. Data sets over 12 years were collected and analyzed, and results compared to analyze trends. Overall expenses increased 70.4% during this period. Centers for Medicare and Medicaid Services (CMS) GME revenue per resident increased by 15.7% for those programs receiving these monies. Overall, total revenue per resident, including clinical revenues, state funding, and any other revenue stream, increased 44.5% from 2006 to 2016. The median cost per resident among these programs, excluding federal GME funds, is currently $179,353; this amount has increased over the 12 years by 93.7%. For this study group of family medicine programs, data suggests a cost per resident per year, excluding federal and state GME funding streams, of about $180,000. This excess expense compared to revenue must be met by other agencies, whether from CMS, the Health Resources and Services Administration (HRSA), state expenditures or other sources, through stable long-term commitments to these funding mechanisms to ensure program viability for these essential family medicine programs in the future.

Perverse effects of carbon markets on HFC-23 and SF6 abatement projects in Russia

NASA Astrophysics Data System (ADS)

Schneider, Lambert; Kollmuss, Anja

2015-12-01

Carbon markets are considered a key policy tool to achieve cost-effective climate mitigation. Project-based carbon market mechanisms allow private sector entities to earn tradable emissions reduction credits from mitigation projects. The environmental integrity of project-based mechanisms has been subject to controversial debate and extensive research, in particular for projects abating industrial waste gases with a high global warming potential (GWP). For such projects, revenues from credits can significantly exceed abatement costs, creating perverse incentives to increase production or generation of waste gases as a means to increase credit revenues from waste gas abatement. Here we show that all projects abating HFC-23 and SF6 under the Kyoto Protocol’s Joint Implementation mechanism in Russia increased waste gas generation to unprecedented levels once they could generate credits from producing more waste gas. Our results suggest that perverse incentives can substantially undermine the environmental integrity of project-based mechanisms and that adequate regulatory oversight is crucial. Our findings are critical for mechanisms in both national jurisdictions and under international agreements.

Revenue Sufficiency and Reliability in a Zero Marginal Cost Future

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

Frew, Bethany A.

Features of existing wholesale electricity markets, such as administrative pricing rules and policy-based reliability standards, can distort market incentives from allowing generators sufficient opportunities to recover both fixed and variable costs. Moreover, these challenges can be amplified by other factors, including (1) inelastic demand resulting from a lack of price signal clarity, (2) low- or near-zero marginal cost generation, particularly arising from low natural gas fuel prices and variable generation (VG), such as wind and solar, and (3) the variability and uncertainty of this VG. As power systems begin to incorporate higher shares of VG, many questions arise about themore » suitability of the existing marginal-cost-based price formation, primarily within an energy-only market structure, to ensure the economic viability of resources that might be needed to provide system reliability. This article discusses these questions and provides a summary of completed and ongoing modelling-based work at the National Renewable Energy Laboratory to better understand the impacts of evolving power systems on reliability and revenue sufficiency.« less

Revenue Sufficiency and Reliability in a Zero Marginal Cost Future: Preprint

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

Frew, Bethany A.; Milligan, Michael; Brinkman, Greg

Features of existing wholesale electricity markets, such as administrative pricing rules and policy-based reliability standards, can distort market incentives from allowing generators sufficient opportunities to recover both fixed and variable costs. Moreover, these challenges can be amplified by other factors, including (1) inelastic demand resulting from a lack of price signal clarity, (2) low- or near-zero marginal cost generation, particularly arising from low natural gas fuel prices and variable generation (VG), such as wind and solar, and (3) the variability and uncertainty of this VG. As power systems begin to incorporate higher shares of VG, many questions arise about themore » suitability of the existing marginal-cost-based price formation, primarily within an energy-only market structure, to ensure the economic viability of resources that might be needed to provide system reliability. This article discusses these questions and provides a summary of completed and ongoing modelling-based work at the National Renewable Energy Laboratory to better understand the impacts of evolving power systems on reliability and revenue sufficiency.« less

Assessing health workers’ revenues and coping strategies in Nigeria — a mixed-methods study

PubMed Central

2013-01-01

Background The setting of realistic performance-based financing rewards necessitates not just knowledge of health workers’ salaries, but of the revenue that accrues from their additional income-generating activities. This study examined the coping mechanisms of health workers in the public health sector of Nasarawa and Ondo states in Nigeria to supplement their salaries and benefits; it also estimated the proportionate value of the revenues from those coping mechanisms in relation to the health workers’ official incomes. Methods This study adopted a mixed-methods approach, consisting of semi-structured interviews, a review of policy documents, a survey using self-administered questionnaires, and the randomized response technique (RRT). In all, 170 health workers (86 in Ondo, 84 in Nasarawa) participated in the survey. In-depth interviews were conducted with 24 health workers (12 per state) and nine policy makers from both states. Results The health workers perceived their salaries as inadequate, though most policy makers differed in this assessment. There appeared to be a considerable expenditure–income disparity among the respondents. Approximately 56% (n = 93) of the study population reported having additional earning arrangements: most reported non-medical activities such as farming and trading, but private practice was also frequently reported. Half of the respondents with additional earning arrangements stated that their income from those activities was the equivalent of half or more of their monthly salaries. Specifically, 35% (n = 32) said that they earned about half of their official monthly salaries and 15% (n = 14) reported earning the same or more than their monthly salaries from these activities. Other coping mechanisms used by the health workers included prioritizing activities that enabled the earning of per diems, collecting informal payments and gifts from patients, and pilfering drugs from facilities. Conclusions Predatory and non-predatory mechanisms accounted for the health workers’ additional income. It may be difficult for the health workers to meet their expenses with their salaries and financial incentives; this highlights the need for the regulation of additional earnings and to implement targeted accountability mechanisms. This study indicates the value of using mixed methods when investigating sensitive issues. Future studies of this type should employ mixed methods for triangulation purposes to provide better insight into health workers’ responses. PMID:24093219

Effective and Innovative Practices for Stronger Facilities Management.

ERIC Educational Resources Information Center

Banick, Sarah

2002-01-01

Describes the five winners of the APPA's Effective & Innovative Practices Award. These facilities management programs and processes were recognized for enhancing service delivery, lowering costs, increasing productivity, improving customer service, generating revenue, or otherwise benefiting the educational institution. (EV)

Commercial Maritime Industry: Updated Information on Federal Assessments

DOT National Transportation Integrated Search

1999-09-16

One of the means by which the federal government generates revenue to support America's maritime infrastructure is to enable federal agencies to levy assessments - user fees, taxes, and other charges - upon the commercial maritime industry. As of the...

76 FR 29788 - Agency Information Collection; Activities Under OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-23

... certain criteria pertaining to the revenue generated through the entity's farming activities (43 CFR 426... information technology. An agency may not conduct or sponsor, and a person is not required to respond to, a...

Using cytology to increase small animal practice revenue.

PubMed

Hodges, Joanne

2013-11-01

Diagnostic cytology is a useful, noninvasive test with practical foundations in high-quality medicine and applications to practice building. Cytology will generate practice revenue whether assessed in-house or sent to a clinical pathologist. Thorough in-house evaluation is adequate in some cases, but expert opinion is important in many cases. Specimen slides should at least be reviewed in-house for assessment of cellularity and potential artifacts before submission to a reference laboratory. Reference laboratories also provide special stains and advanced molecular diagnostics to help further characterize many neoplastic processes, search for organisms, identify pigments, and address other important aspects of the lesion. Copyright © 2013 Elsevier Inc. All rights reserved.

Small taxes on soft drinks and snack foods to promote health.

PubMed

Jacobson, M F; Brownell, K D

2000-06-01

Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs.

Small taxes on soft drinks and snack foods to promote health.

PubMed Central

Jacobson, M F; Brownell, K D

2000-01-01

Health officials often wish to sponsor nutrition and other health promotion programs but are hampered by lack of funding. One source of funding is suggested by the fact that 18 states and 1 major city levy special taxes on soft drinks, candy, chewing gum, or snack foods. The tax rates may be too small to affect sales, but in some jurisdictions, the revenues generated are substantial. Nationally, about $1 billion is raised annually from these taxes. The authors propose that state and local governments levy taxes on foods of low nutritional value and use the revenues to fund health promotion programs. PMID:10846500

Academic Capitalism and the Community College

ERIC Educational Resources Information Center

Kleinman, Ilene

2010-01-01

Profit-generating entrepreneurial initiatives have become increasingly important as community colleges look for alternative revenue to support escalating costs in an environment characterized by funding constraints. Academic capitalism was used as the conceptual framework to determine whether community colleges have become increasingly market…

Reframing Internationalization

ERIC Educational Resources Information Center

Garson, Kyra

2016-01-01

Canadian higher education has long been involved in international education, partnerships, and research and development projects; however, recent framing of international education as an industry generating revenues to prop up underfunded institutions is troubling. This approach is endorsed by provincial government strategies and bolstered by the…

76 FR 15311 - Legacy Learning Systems, Inc.; Analysis of Proposed Consent Order To Aid Public Comment

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-21

... information. In addition, comments should not include any ``[t]rade secret or any commercial or financial... respondents to determine, on a semi-annual basis, their top fifty (50) revenue-generating affiliates, and then...

Why International?

ERIC Educational Resources Information Center

Falcetta, Frank M.

1993-01-01

Discusses the benefits of international programs at community colleges based on the example of Middlesex Community College in Bedford, Massachusetts. Indicates that international programs broaden the perspective of the campus, generate new revenue and positive media exposure, contribute to professional development of faculty and staff, and provide…

26 CFR 1.467-8 - Automatic consent to change to constant rental accrual for certain rental agreements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accrual for certain rental agreements. 1.467-8 Section 1.467-8 Internal Revenue INTERNAL REVENUE SERVICE... Taken § 1.467-8 Automatic consent to change to constant rental accrual for certain rental agreements. (a... rental accrual method, as described in § 1.467-3, for all of its section 467 rental agreements described...

High-level endoscope disinfection processes in emerging economies: financial impact of manual process versus automated endoscope reprocessing.

PubMed

Funk, S E; Reaven, N L

2014-04-01

The use of flexible endoscopes is growing rapidly around the world. Dominant approaches to high-level disinfection among resource-constrained countries include fully manual cleaning and disinfection and the use of automated endoscope reprocessors (AERs). Suboptimal reprocessing at any step can potentially lead to contamination, with consequences to patients and healthcare systems. To compare the potential results of guideline-recommended AERs to manual disinfection along three dimensions - productivity, need for endoscope repair, and infection transmission risk in India, China, and Russia. Financial modelling using data from peer-reviewed published literature and country-specific market research. In countries where revenue can be gained through productivity improvements, conversion to automated reprocessing has a positive direct impact on financial performance, paying back the capital investment within 14 months in China and seven months in Russia. In India, AER-generated savings and revenue offset nearly all of the additional operating costs needed to support automated reprocessing. Among endoscopy facilities in India and China, current survey-reported practices in endoscope reprocessing using manual soaking may place patients at risk of exposure to pathogens leading to infections. Conversion from manual soak to use of AERs, as recommended by the World Gastroenterology Organization, may generate cost and revenue offsets that could produce direct financial gains for some endoscopy units in Russia and China. Copyright © 2014 The Authors. Published by Elsevier Ltd.. All rights reserved.

Fiscal Impact of Smoking Cessation in Thailand: A Government Perspective Cost-Benefit Analysis.

PubMed

Connolly, Mark P; Kotsopoulos, Nikolaos; Suthipinijtham, Pichaya; Rungruanghiranya, Suthat

2018-04-01

We evaluate the broader public economic consequences of investments in smoking cessation that change lifetime productivity, which can influence future government tax revenue and social transfer costs and health care spending. The analysis applies a government perspective framework for assessing the intergenerational relationships between morbidity and mortality and lifetime tax revenue and social transfers received. Applying smoking prevalence in Thailand, a cohort model was developed for smoker and former smokers to estimate impact on lifetime direct taxes and tobacco taxes paid. Age-specific earnings for males and wage appropriate tax rates were applied to estimate net taxes for smokers and former smokers. Introducing smoking cessation leads to lifetime public economic benefits of THB13 998 to THB43 356 per person depending on the age of introducing smoking cessation. Factoring in the costs of smoking cessation therapy, an average return on investment of 1.35 was obtained indicating fiscal surplus generated for government from the combined effect of increased tax revenues and of averting smoking-attributable health care costs.

Effects of cigarette tax on cigarette consumption and the Chinese economy

PubMed Central

Hu, T; Mao, Z

2002-01-01

Objectives: To analyse a policy dilemma in China on public health versus the tobacco economy through additional cigarette tax. Methods: Using published statistics from 1980 through 1997 to estimate the impact of tobacco production and consumption on government revenue and the entire economy. These estimates relied on the results of estimated price elasticities of the demand for cigarettes in China. Results: Given the estimated price elasticities (-0.54), by introducing an additional 10% increase in cigarette tax per pack (from the current 40% to 50% tax rate), the central government tax revenue would twice exceed total losses in industry revenue, tobacco farmers' income, and local tax revenue. In addition, between 1.44 and 2.16 million lives would be saved by this tax increase. Conclusions: Additional taxation on cigarettes in China would be a desirable public policy for the Chinese government to consider. PMID:12035000

Perspective: follow the money: the implications of medical schools' funds flow models.

PubMed

Miller, Jeffrey C; Andersson, George E; Cohen, Marcia; Cohen, Stephen M; Gibson, Scott; Hindery, Michael A; Hooven, Martha; Krakower, Jack; Browdy, David H

2012-12-01

Medical schools conduct research, provide clinical care, and educate future physicians and scientists. Each school has its own unique mix of revenue sources and expense sharing among the medical school, faculty practice plan(s), parent university, and affiliated hospital(s). Despite these differences, revenues from clinical care subsidize the money-losing research and education missions at every medical school.In this perspective, the authors discuss the flow of funds among a medical school, its faculty practice plan(s), parent university, and affiliated hospital(s). They summarize where medical school revenues come from, how revenues and expenses flow within a medical school and between a medical school and its partners, and why understanding this process is crucial to leading and managing such an enterprise. They conclude with recommendations for medical schools to consider in developing funds flow models that meet their individual needs and circumstances: (1) understand economic drivers, (2) reward desired behaviors, (3) enable every unit to generate a positive margin, (4) communicate budget priorities, financial performance, and the use of institutional resources, and (5) establish principles for sharing resources and allocating expenses among entities within the institution.Medical schools should develop funds flow models that are transparent, aligned with their strategic priorities, and reward the behaviors necessary to produce effective collaboration within and across mission areas.

Evaluating waterpoint sustainability and access implications of revenue collection approaches in rural Kenya

NASA Astrophysics Data System (ADS)

Foster, T.; Hope, R.

2017-02-01

Water policies in many sub-Saharan African countries stipulate that rural communities are responsible for self-financing their waterpoint's operation and maintenance. In the absence of policy consensus or evidence on optimal payment models, rural communities adopt a diversity of approaches to revenue collection. This study empirically assesses waterpoint sustainability and access outcomes associated with different revenue collection approaches on the south coast of Kenya. The analysis draws on a unique data set comprising financial records spanning 27 years and 100 communities, operational performance indicators for 200 waterpoints, and water source choices for more than 2000 households. Results suggest communities collecting pay-as-you-fetch fees on a volumetric basis generate higher levels of revenue and experience better operational performance than communities charging flat fees. In both cases, financial flows mirror seasonal rainfall peaks and troughs. These outcomes are tempered by evidence that households are more likely to opt for an unimproved drinking water source when a pay-as-you-fetch system is in place. The findings illuminate a possible tension between financial sustainability and universal access. If the Sustainable Development Goal of "safe water for all" is to become a reality, policymakers and practitioners will need to address this issue and ensure rural water services are both sustainable and inclusive.

[Use of a retail sales tax on tobacco to fund drug therapy for smoking cessation].

PubMed

Antoñanzas Villar, Fernando; Rodríguez Ibeas, Roberto; Juárez Castelló, Carmelo; Ramírez Esquibel, Manuel; Lorente Antoñanzas, Reyes; Ginestal Gómez, Jaime

2006-12-01

To analyze the revenue-generating potential of a new retail sales tax on tobacco and its effects on public health if the tax revenues were allocated to finance smoking cessation programs. We provide an extensive review of the legislation on the authority of autonomous communities to order the levy and collection of special taxes and describe the new tobacco retail sales tax. We calculated collected tax revenues with a simulation model of indirect taxation -the SINDIEF (Simulador de Imposición Indirecta del Instituto de Estudios Fiscales) model- and determined the potential number of smokers who would quit smoking. Epidemiological and clinical variables from existing pharmacological therapies were used to obtain the results. For the highest tax rate (20 eurocents per pack), we found that 1,078,000 smokers yearly would give up smoking, suggesting that the new tax could be considered as a way to promote pharmacotherapy in smoking behavior. Fiscal corresponsability to finance smoking cessation programs could be based on a tobacco retailing sales tax, similar to that levied on hydrocarbons. Simulations for different tax rates show the huge potential of the tax to yield revenues, as the tax is levied yearly on 4.6 billion cigarette packs each year.

Fiscal consequences of changes in morbidity and mortality attributed to rotavirus immunisation.

PubMed

Kotsopoulos, Nikolaos; Connolly, Mark P; Postma, Maarten J; Hutubessy, Raymond C W

2013-11-04

Changes in population health status are known to influence government fiscal transfers both in terms of lost tax revenue and increased expenditure for health and social services. To estimate the fiscal impact of changes in morbidity and mortality attributed to rotavirus immunisation, we developed a government perspective model to estimate discounted net tax revenue for Ghana and Vietnam. The model derived the impact of rotavirus morbidity and mortality on lifetime productive capacity and related tax transfers, and demand for government transfers in relation to education and healthcare in immunised and non-immunised cohorts. The discounted age-specific net tax revenue was derived by deducting transfers from gross taxes and discounting for time preference. In Ghana, taking into account immunisation costs, tax and transfers, the estimated net discounted tax for the immunised cohort was estimated to generate $2.6 billion in net taxes up to age 65. In Vietnam, the net revenue attributed to the immunised cohort reached $55.17 billion suggesting an incremental benefit of approximately $29 million. We posit that the government perspective fiscal framework described here is a valid approach for estimating how governments benefit from investments in immunisation that can be considered supplementary to conventional cost-effectiveness approaches for defining value. Copyright © 2013 Elsevier Ltd. All rights reserved.

Effective Regional Community Development

ERIC Educational Resources Information Center

Nesbitt, Rebecca; Merkowitz, Rose Fisher

2014-01-01

Times are changing, and so are Extension programs. These changes affect every aspect of the educational effort, including program development, project funding, educational delivery, partnership building, marketing, sharing impacts, and revenue generation. This article is not about how Extension is restructuring to adapt to changes; instead, it…

Minority Business Participation in Public/Private Partnerships: A Manual on Joint Development

DOT National Transportation Integrated Search

1986-02-01

The promotion of commercial real estate development projects in and adjacent to transit facilities as a means of generating additional revenues to defray part of local transit agency operating costs also known as transit-related real estate developme...

Quantifying the effects of network improvement actions on the value of new and existing toll road projects.

DOT National Transportation Integrated Search

2010-02-01

Development, delivery, and operation of public infrastructure are becoming increasingly dependent on : participation of the private sector. While revenue generating projects, such as toll roads, were traditionally : developed and funded from the publ...

Finances and College Athletics

ERIC Educational Resources Information Center

Hodge, Frank; Tanlu, Lloyd

2009-01-01

In 2008-2009, the National Collegiate Athletic Association (NCAA) generated television and marketing revenues of approximately $591 million, college sports apparel sales topped $4 billion, and several schools signed multimedia-rights deals for more than $100 million (Berkowitz, 2009; National Collegiate Athletic Association, 2009). At the Division…

Opportunities on the state highway system to generate revenue or offset expenditures for the state of Florida : [summary].

DOT National Transportation Integrated Search

2013-10-01

The Florida Department of Transportation : (FDOT) and many other transportation agencies : are increasingly challenged by the shortfall in : resources from traditional sources, especially : fuel taxes. The current system of fuel taxes was : conceived...

The reinvented medical practice: eight entrepreneurial ideas to generate more revenue, professional rewards, and fun.

PubMed

Rackner, Vicki

2012-01-01

Would you like more control over your financial destiny? Here are eight entrepreneurial ideas to accelerate your practice's growth and help your practice thrive--no matter what happens with the economic recovery or healthcare reform.

Marketing women's health care.

PubMed

Triolo, P K

1987-11-01

Women's health care is a growing component of the health care business. Developing women's health services can offer hospitals and clinics the opportunity to generate greater revenue and gain the competitive edge. The nurse executive plays a critical role in the development of marketable women's health services.

14 CFR 158.3 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-01-01

... PASSENGER FACILITY CHARGES (PFC'S) General § 158.3 Definitions. The following definitions apply in this part... agency's PFC account. These costs may include reasonable monthly financial account charges and... revenue generated by a public airport (1) through any lease, rent, fee, PFC or other charge collected...

The promises and perils of hospital autonomy: reform by decree in Viet Nam.

PubMed

London, Jonathan D

2013-11-01

This article investigates impacts of hospital autonomization in Viet Nam employing a "decision-space" framework that examines how hospitals have used their increased discretion and to what effect. Analysis suggests autonomization is associated with increased revenue, increasing staff pay, and greater investment in infrastructure and equipment. But autonomization is also associated with more costly and intensive treatment methods of uncertain contribution to the Vietnamese government's stated goal of quality healthcare for all. Impacts of autonomization in district hospitals are less striking. Despite certain limitations, the analysis generates key insights into early stages of hospital autonomization in Viet Nam. Copyright © 2013 The Author. Published by Elsevier Ltd.. All rights reserved.

Customer loyalty among daily disposable contact lens wearers.

PubMed

Patel, Neelam I; Naroo, Shehzad A; Eperjesi, Frank; Rumney, Nicholas J

2015-02-01

Optometric practices offer contact lenses as cash sale items or as part of monthly payment plans. With the contact lens market becoming increasingly competitive, patients are opting to purchase lenses from supermarkets and Internet suppliers. Monthly payment plans are often implemented to improve loyalty. This study aimed to compare behavioural loyalty between monthly payment plan members and non-members. BBR Optometry Ltd offers a monthly payment plan (Eyelife™) to their contact lens wearers. A retrospective audit of 38 Eyelife™ members (mean±SD: 42.7±15.0 years) and 30 non-members (mean±SD: 40.8±16.7 years) was conducted. Revenue and profits generated, service uptake and product sales between the two groups were compared over a fixed period of 18 months. Eyelife™ members generated significantly higher professional fee revenue (P<0.001), £153.96 compared to £83.50, and profits (P<0.001). Eyelife™ members had a higher uptake of eye examinations (P<0.001). The 2 groups demonstrated no significant difference in spectacle sales by volume (P=0.790) or value (P=0.369). There were also no significant differences in contact lens revenue (P=0.337), although Eyelife™ members did receive a discount. The Eyelife™ group incurred higher contact lens costs (P=0.037), due to a greater volume of contact lens purchases, 986 units compared to 582. Monthly payment plans improve loyalty among contact lens wearers, particularly service uptake and volume of lens purchases. Additionally the greater professional fees generated, render monthly payment plans an attractive business model and practice builder. Copyright © 2014 British Contact Lens Association. Published by Elsevier Ltd. All rights reserved.

26 CFR 1.103(n)-6T - Determinations of population (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... formula: P = $200,000,000×.5×Y/Z, where P, Y, and Z have the same meaning as above. (Secs. 103(n) and 7805...(n)-6T Section 1.103(n)-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY....103(n)-6T Determinations of population (temporary). Q-1: What is the proper method for determining...

Zimbabwe's national AIDS levy: A case study

PubMed Central

Bhat, Nisha; Kilmarx, Peter H.; Dube, Freeman; Manenji, Albert; Dube, Medelina; Magure, Tapuwa

2016-01-01

Abstract Background: We conducted a case study of the Zimbabwe National AIDS Trust Fund (‘AIDS Levy’) as an approach to domestic government financing of the response to HIV and AIDS. Methods: Data came from three sources: a literature review, including a search for grey literature, review of government documents from the Zimbabwe National AIDS Council (NAC), and key informant interviews with representatives of the Zimbabwean government, civil society and international organizations. Findings: The literature search yielded 139 sources, and 20 key informants were interviewed. Established by legislation in 1999, the AIDS Levy entails a 3% income tax for individuals and 3% tax on profits of employers and trusts (which excluded the mining industry until 2015). It is managed by the parastatal NAC through a decentralized structure of AIDS Action Committees. Revenues increased from inception to 2006 through 2008, a period of economic instability and hyperinflation. Following dollarization in 2009, annual revenues continued to increase, reaching US$38.6 million in 2014. By policy, at least 50% of funds are used for purchase of antiretroviral medications. Other spending includes administration and capital costs, HIV prevention, and monitoring and evaluation. Several financial controls and auditing systems are in place. Key informants perceived the AIDS Levy as a ‘homegrown’ solution that provided country ownership and reduced dependence on donor funding, but called for further increased transparency, accountability, and reduced administrative costs, as well as recommended changes to increase revenue. Conclusions: The Zimbabwe AIDS Levy has generated substantial resources, recently over US$35 million per year, and signals an important commitment by Zimbabweans, which may have helped attract other donor resources. Many key informants considered the Zimbabwe AIDS Levy to be a best practice for other countries to follow. PMID:26781215

Columbia University's Axel patents: technology transfer and implications for the Bayh-Dole Act.

PubMed

Colaianni, Alessandra; Cook-Deegan, Robert

2009-09-01

The Bayh-Dole Act of 1980, which gave federal grantees and contractors the right to patent and license inventions stemming from federally funded research, was intended to encourage commercial dissemination of research that would otherwise languish for want of a patent incentive. The case of Columbia University's Axel patents, which claimed a scientific method to introduce foreign proteins into nucleated cells, illustrates a secondary outcome of the Bayh-Dole Act: the incentive for federal grantees and contractors to pursue royalty revenues from patented research, even for inventions for which commercial use did not require patents. This article describes oral interviews with two of the three inventors and a former high-ranking administrator at Columbia; correspondence with several faculty members at Columbia to obtain key royalty figures and information about Columbia's licensing strategy; patent searches; examinations of legal records of court proceedings; and analysis of citation trends for the seminal papers disclosing the invention of cotransformation. Columbia University and the inventors profited handsomely from the Axel patents, earning $790 million in revenues through licensing arrangements that tapped profits from end products made by biotechnology and pharmaceutical companies. Columbia's aggressive effort to extend the patent duration also led to considerable legal expenditures and fierce controversy. In particular, obtaining and enforcing a 2002 patent proved costly, politically difficult, and financially fruitless and attracted intense criticism for behavior unbecoming a nonprofit academic institution. This case study raises several important questions about the logic and future revisions of the Bayh-Dole Act: Are revenue generation and financial rewards for inventing valuable technologies legitimate goals for this act? If so, does the federal government need credible mechanisms for oversight of, or checks and balances on, the rights conferred?

Distributional benefits of tobacco tax and smoke–free workplaces in China: A modeling study

PubMed Central

Verguet, Stéphane; Tarr, Gillian; Gauvreau, Cindy L; Mishra, Sujata; Jha, Prabhat; Liu, Lingrui; Xiao, Yue; Qiu, Yingpeng; Zhao, Kun

2017-01-01

Background Tobacco taxation and smoke–free workplaces reduce smoking, tobacco–related premature deaths and associated out–of–pocket health care expenditures. We examine the distributional consequences of a price increase in tobacco products through an excise tax hike, and of an implementation of smoke–free workplaces, in China. Methods We use extended cost–effectiveness analysis (ECEA) to evaluate, across income quintiles of the male population (the large majority of Chinese smokers), the premature deaths averted, the change in tax revenues generated, and the financial risk protection procured (eg, poverty cases averted, defined as the number of individuals no longer facing tobacco–related out–of–pocket expenditures for disease treatment, that would otherwise impoverish them), that would follow a 75% increase in cigarette prices through substantial increments in excise tax fully passed onto consumers, and a nationwide total implementation of workplace smoking bans. Results A 75% increase in cigarette prices would avert about 24 million premature deaths among the current Chinese male population, with a third among the bottom income quintile, increase additional tax revenues by US$ 46 billion annually, and prevent around 9 million poverty cases, 19% of which among the bottom income quintile. Implementation of smoking bans in workplaces would avert about 12 million premature deaths, with a fifth among the bottom income quintile, decrease tax revenues by US$ 7 billion annually, and prevent around 4 million poverty cases, 12% of which among the bottom income quintile. Conclusions Increased excise taxes on tobacco products and workplace smoking bans can procure large health and economic benefits to the Chinese population, especially among the poor. PMID:29188029

Washington | Solar Research | NREL

Science.gov Websites

. Utilities offer varied loans and incentives to their renewable energy customers. Net Metering All customer is allowed for up to 100 kW per customer Interconnection Washington's adopted standardized Department of Revenue and local utilities Customer-owned renewable energy generation systems can receive

Assessing Financial Health in Community Colleges

ERIC Educational Resources Information Center

Bers, Trudy H.; Head, Ronald B.

2014-01-01

In this age of educational accountability, there is an increasing emphasis on assessment and institutional effectiveness, not only in the academic arena but also in other aspects of community college operation, such as fiscal health and stability, revenue generation, resource allocation, facilities, workforce development, and community enrichment…

22 CFR 211.2 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... assistance a vessel or its cargo has been saved from impending peril or recovered from actual loss. (o... monitoring. (p) Nonprofit means that the residue of income over operating expenses accruing in any activity... monetized proceeds, revenue from income generating activities, funds accruing from the sale of containers...

22 CFR 211.2 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... assistance a vessel or its cargo has been saved from impending peril or recovered from actual loss. (o... monitoring. (p) Nonprofit means that the residue of income over operating expenses accruing in any activity... monetized proceeds, revenue from income generating activities, funds accruing from the sale of containers...

22 CFR 211.2 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... assistance a vessel or its cargo has been saved from impending peril or recovered from actual loss. (o... monitoring. (p) Nonprofit means that the residue of income over operating expenses accruing in any activity... monetized proceeds, revenue from income generating activities, funds accruing from the sale of containers...

22 CFR 211.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... assistance a vessel or its cargo has been saved from impending peril or recovered from actual loss. (o... monitoring. (p) Nonprofit means that the residue of income over operating expenses accruing in any activity... monetized proceeds, revenue from income generating activities, funds accruing from the sale of containers...

22 CFR 211.2 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... assistance a vessel or its cargo has been saved from impending peril or recovered from actual loss. (o... monitoring. (p) Nonprofit means that the residue of income over operating expenses accruing in any activity... monetized proceeds, revenue from income generating activities, funds accruing from the sale of containers...

Livestock waste-to-energy opportunities

USDA-ARS?s Scientific Manuscript database

The use of animal manure and other organic-based livestock wastes as feedstocks for waste-to-energy production has the potential to convert the livestock waste treatment from a liability into a profit center that can generate annual revenues and diversify farm income. This presentation introduces tw...

7 CFR 1710.300 - General.

Code of Federal Regulations, 2010 CFR

2010-01-01

... the forecast, including the methodology used to project loads, rates, revenue, power costs, operating expenses, plant additions, and other factors having a material effect on the balance sheet and on financial... regional office will consult with the Power Supply Division in the case of generation projects for...

Lessons in Fundraising

ERIC Educational Resources Information Center

Chandler, Steve; Thompson, Barbara

2007-01-01

As state and federal legislatures increase scrutiny and further constrain allocation of tax revenues for education, the need for educational institutions to generate money from other public and private sources becomes increasingly important. Educators from pre-kindergarten through college are now frequently asked to take active roles in generating…

24 CFR 242.1 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... Debt service coverage ratio is a measure of a hospital's ability to pay interest and principal with cash generated from current operations. Debt service ratio is calculated as follows: Debt Service Coverage Ratio (total debt service coverage on all long-term capital debt) equals the excess of revenues...

24 CFR 242.1 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... Debt service coverage ratio is a measure of a hospital's ability to pay interest and principal with cash generated from current operations. Debt service ratio is calculated as follows: Debt Service Coverage Ratio (total debt service coverage on all long-term capital debt) equals the excess of revenues...

Use of Balanced Indicators as a Management Tool in Nursing.

PubMed

Fugaça, Neidamar Pedrini Arias; Cubas, Marcia Regina; Carvalho, Deborah Ribeiro

2015-01-01

To develop a proposal for a nursing panel of indicators based on the guiding principles of Balanced Scorecard. A single case study that ranked 200 medical records of patients, management reports and protocols, which are capable of generating indicators. We identified 163 variables that resulted in 72 indicators; of these, 32 nursing-related: two financial indicators (patient's average revenue per day and patient's revenue per day by product used); two client indicators (overall satisfaction rate of patient with nursing care and adherence rate to the patient satisfaction survey); 23 process indicators, and five learning and growth indicators (average total hours of training, total of approved nursing professionals in the internal selection process, absenteeism rate, turnover rate and index of performance evaluation). Although there is a limit related to the amount of data generated, the methodology of Balanced Scorecard has proved to be flexible and adaptable to incorporate nursing services. It was possible to identify indicators with adherence to more than one area. Internal processes was the area with the higher number of indicators.

Use of the Contingent Valuation Method in the assessment of a landfill mining project.

PubMed

Marella, Giuliano; Raga, Roberto

2014-07-01

A comprehensive approach for the evaluation of the economic feasibility of landfill mining (LFM) should take into account not only the direct costs and revenues for the private investor, but also the social benefits or costs (generally called externalities), in such a way that projects generating major social benefits (and no significant private revenues) are not overlooked. With a view to contributing to the development of a common framework for the evaluation of LFM projects, this paper presents the results of a case study where the issue of the assessment of social benefits from a LFM project is addressed. In particular, the Contingent Valuation Method is applied for the monetary assessment of the community-perceived benefits from the remediation of an old uncontrolled waste deposit by means of LFM and the conversion of the area into a park. Based on the results of a survey carried out on a random sample of people living near the old landfill, the economic values of the individual willingness to pay (WTP) for LFM and the subsequent creation of a public park were calculated and the correlations with the relevant variables (distance from the landfill site, age, income, sex, education level) assessed. The results were then suitably extended and the monetary value of the welfare increase of the whole population resident in the area and potentially affected both by LFM and the creation of the park was calculated. Copyright © 2014 Elsevier Ltd. All rights reserved.

Maintenance service contract model for heavy equipment in mining industry using principal agent theory

NASA Astrophysics Data System (ADS)

Pakpahan, Eka K. A.; Iskandar, Bermawi P.

2015-12-01

Mining industry is characterized by a high operational revenue, and hence high availability of heavy equipment used in mining industry is a critical factor to ensure the revenue target. To maintain high avaliability of the heavy equipment, the equipment's owner hires an agent to perform maintenance action. Contract is then used to control the relationship between the two parties involved. The traditional contracts such as fixed price, cost plus or penalty based contract studied is unable to push agent's performance to exceed target, and this in turn would lead to a sub-optimal result (revenue). This research deals with designing maintenance contract compensation schemes. The scheme should induce agent to select the highest possible maintenance effort level, thereby pushing agent's performance and achieve maximum utility for both parties involved. Principal agent theory is used as a modeling approach due to its ability to simultaneously modeled owner and agent decision making process. Compensation schemes considered in this research includes fixed price, cost sharing and revenue sharing. The optimal decision is obtained using a numerical method. The results show that if both parties are risk neutral, then there are infinite combination of fixed price, cost sharing and revenue sharing produced the same optimal solution. The combination of fixed price and cost sharing contract results in the optimal solution when the agent is risk averse, while the optimal combination of fixed price and revenue sharing contract is obtained when agent is risk averse. When both parties are risk averse, the optimal compensation scheme is a combination of fixed price, cost sharing and revenue sharing.

Local governments’ dependence on tobacco tax revenue: a deterrent to tobacco control in the Republic of Korea

PubMed Central

Park, Kidong

2009-01-01

Abstract Objective To investigate, in the Republic of Korea, whether local governments’ participation in an anti-smoking programme supported by the National Health Promotion Fund in 2002–2003 was related to the percentage of local tax revenue comprised by the tobacco consumption tax (TCT). Methods Using financial and administrative data on 163 municipalities, the authors estimated logit models of local governments’ participation in the anti-smoking programme as a function of the proportion of local tax revenue that came from the TCT and a set of control variables, namely local socioeconomic characteristics and the size of the staff in the local public health centre (PHC). Findings Local governments that derived a greater percentage of their local tax revenue from the TCT, particularly those that ranked in the upper fourth in terms of this percentage, were less likely to participate in the anti-smoking programme. Insufficient staff in the PHC was also found to be associated with lower participation in the anti-smoking programme. Conclusion Local governments’ dependence on revenue from the TCT may be a deterrent to tobacco control in the Republic of Korea. PMID:19784449

34 CFR 668.28 - Non-title IV revenue (90/10).

Code of Federal Regulations, 2010 CFR

2010-07-01

...) Cash basis accounting. Except for institutional loans made to students under paragraph (a)(5)(i) of... those funds it generates from— (i) Tuition, fees, and other institutional charges for students enrolled... student's tuition, fees, or institutional charges, regardless of whether the institution credits the funds...

Financial Management: A Growing Concern for Child Nutrition Program Administrators.

ERIC Educational Resources Information Center

Cater, Jerry B.; Mann, Nadine; Conklin, Martha

1999-01-01

A study of revenue-generation and cost-control measures currently employed at four school districts operating financially successful child-nutrition programs disclosed the importance of student participation to each program's financial integrity. Financial reports, productivity monitoring, and procurement plans to curb food costs were also…

Creativity Marks the 2009 Effective and Innovative Practices Award Winners

ERIC Educational Resources Information Center

Jackson, Charles A.; Lentz, Laurie D.; Plant, Frederick W.; Rowley, Shawna; List, Daniel

2009-01-01

APPA's Effective & Innovative Practices Award continues to highlight an ever-growing list of creative and practical programs and processes that enhance and transform service delivery, lower costs, increase productivity, improve customer service, generate revenue, or otherwise benefit an educational institution. The five 2009 award-winning…

Education Hubs and Talent Development: Policymaking and Implementation Challenges

ERIC Educational Resources Information Center

Lee, Jack T.

2014-01-01

The discourse on the internationalization of higher education emphasizes revenue generation while neglecting other diverse rationales pursued by governments and institutions. For countries that are seeking to venture into a knowledge economy or accrue greater competitive advantages under globalization, many policymakers view cross-border higher…

The Impact of NCAA Reclassification on Academic Success Rates

ERIC Educational Resources Information Center

Chandler, Jason I.

2014-01-01

Higher education institutions choose to invest in upward reclassification for their athletics program with anticipation of generating increased revenue and exposure for their school; however, this could have a detrimental effect on their student-athletes' academic progress. This study examined the relationship between four classifications of…

Capitalism, Academic Style, and Shared Governance

ERIC Educational Resources Information Center

Rhoades, Gary

2005-01-01

In "Academic Capitalism and the New Economy," the author, and her colleague, Sheila Slaughter, describe a cultural system that valorizes higher education's dual economic roles: generating revenue for academic institutions and producing knowledge and wealth to boost the global competitiveness of corporations. This system depends on a mode of…

State Electricity Profiles

EIA Publications

2017-01-01

The annual report presents data tables describing the electricity industry in each State. Data include: summary statistics; the 10 largest plants by generating capacity; the top five entities ranked by sector; electric power industry generating capacity by primary energy source; electric power industry generation by primary energy source; utility delivered fuel prices for coal, petroleum, and natural gas; electric power industry emissions estimates; retail sales, revenue, and average retail price by sector; retail electricity sales statistics; and supply and disposition of electricity; net metering counts and capacity by technology and customer type; and advanced metering counts by customer type.

Vaccine financing in Nigeria: are we making progress towards self-financing/sustenance?

PubMed

Faniyan, Olumide; Opara, Chidiabere; Oyinade, Akinyede; Botchway, Pamela; Soyemi, Kenneth

2017-01-01

Nigeria has an estimated population of 186 million with 23% of eligible children aged 12-23 months fully immunized. Government spending on routine immunization per surviving infant has declined since 2006 meaning the immunization budget needs to improve. By 2020, Nigeria will be ineligible for additional Global Alliance for Vaccination and Immunization (Gavi) grants and will be facing an annual vaccine bill of around US$426.3m. There are several potential revenue sources that could be utilized to fill the potential funding gap, these are however subject to timely legislation and appropriation of funds by the legislative body. Innovative funding sources that should be considered include tiered levies on tele-communications, airline, hotel, alcohol, tobacco, sugar beverage taxes, lottery sales, crowd-sourcing, optimized federal state co-financing etc. To demonstrate monthly income that will be derived from a single tax revenue source, we modelled using Monte Carlo simulation trials the Communication Service Tax that is being introduced by the National Assembly. We used number of active telephone subscribers, penetration ratio, monthly charges, and percent of immunization levy as model scenario inputs and dollars generated monthly as output. The simulation generated a modest mean (SD) monthly amount of $3,649,289.38 ($1,789,651); 88% certainty range $1,282,719.90 to $7,450,906.26. The entire range for the simulation was $528,903.26 to $7,966,287.26 with a standard error of mean of $17,896.52. Sensitivity analysis revealed that percentage of immunization levy contributed 97.9 percent of the variance in the model, number of active subscribers and charges per month contributed 1.5%, and 0.6% respectively. Our modest simulation analysis demonstrated the potential to raise revenue from one possible tax source; when combined, the revenue sources will potentially surpass Nigeria's long-term financing needs. The ROI of vaccine should supersede all other considerations and prompt urgent activities to cover the impending finance coverage gap.

Vaccine financing in Nigeria: are we making progress towards self-financing/sustenance?

PubMed Central

Faniyan, Olumide; Opara, Chidiabere; Oyinade, Akinyede; Botchway, Pamela; Soyemi, Kenneth

2017-01-01

Nigeria has an estimated population of 186 million with 23% of eligible children aged 12-23 months fully immunized. Government spending on routine immunization per surviving infant has declined since 2006 meaning the immunization budget needs to improve. By 2020, Nigeria will be ineligible for additional Global Alliance for Vaccination and Immunization (Gavi) grants and will be facing an annual vaccine bill of around US$426.3m. There are several potential revenue sources that could be utilized to fill the potential funding gap, these are however subject to timely legislation and appropriation of funds by the legislative body. Innovative funding sources that should be considered include tiered levies on tele-communications, airline, hotel, alcohol, tobacco, sugar beverage taxes, lottery sales, crowd-sourcing, optimized federal state co-financing etc. To demonstrate monthly income that will be derived from a single tax revenue source, we modelled using Monte Carlo simulation trials the Communication Service Tax that is being introduced by the National Assembly. We used number of active telephone subscribers, penetration ratio, monthly charges, and percent of immunization levy as model scenario inputs and dollars generated monthly as output. The simulation generated a modest mean (SD) monthly amount of $3,649,289.38 ($1,789,651); 88% certainty range $1,282,719.90 to $7,450,906.26. The entire range for the simulation was $528,903.26 to $7,966,287.26 with a standard error of mean of $17,896.52. Sensitivity analysis revealed that percentage of immunization levy contributed 97.9 percent of the variance in the model, number of active subscribers and charges per month contributed 1.5%, and 0.6% respectively. Our modest simulation analysis demonstrated the potential to raise revenue from one possible tax source; when combined, the revenue sources will potentially surpass Nigeria’s long-term financing needs. The ROI of vaccine should supersede all other considerations and prompt urgent activities to cover the impending finance coverage gap. PMID:29296144

Additional funding mechanisms for Public Hospitals in Greece: the case of Chania Mental Health Hospital

PubMed Central

2010-01-01

Objectives To investigate whether the long term lease of public hospital owned land could be an additional financing mechanism for Greek public (mental) health hospitals. Methods We performed a financial analysis of the official 2008 data of a case - study hospital (Mental Health Hospital of Chania). We used a capital budgeting approach to investigate whether value is created for the public hospital by engaging its assets in a project for the development of a private renal dialysis Unit. Results The development of the private unit in hospital owned land is a good investment decision, as it generates high project Net Present Value and Internal Rate of Return. When the project commences generating operating cash flows, nearly €400.000 will be paid annually to the Mental Health Hospital of Chania as rent, thereby gradually decreasing the annual deficit of the hospital. Conclusions Revenue generated from the long term lease of public hospital land is crucial to gradually eliminate hospital deficit. The Ministry of Health should encourage similar forms of Public Private Partnerships in order to ensure the sustainability of public (mental) hospitals. PMID:21067580

Evaluating financial risk management strategies under climate change for hydropower producers on the Great Lakes

NASA Astrophysics Data System (ADS)

Meyer, Eliot S.; Characklis, Gregory W.; Brown, Casey

2017-03-01

Hydropower on the Great Lakes makes up a substantial fraction of regional electricity generation capacity. Hydropower producers on the Niagara River (flowing between lakes Erie and Ontario) operate as run-of-river, and changing lake levels alter interlake flows reducing both generation and revenues. Index-based insurance contracts, wherein contract payouts are linked to lake levels, offer a tool for mitigating this risk. As a potentially useful tool, pricing of financial insurance is typically based on historical behavior of the index. However, uncertainty with respect to the impacts of climate change on lake level behavior and how this might translate to increased (or decreased) risk for those selling or buying the insurance remains unexplored. Portfolios of binary index-insurance contracts are developed for hydropower producers on the Niagara River, and their performance is evaluated under a range of climate scenarios. Climate Informed Decision Analysis is used to inform the sensitivity of these portfolios to potential shifts in long-term, climatological variations in water level behavior. Under historical conditions, hydropower producers can use portfolios costing 0.5% of mean revenues to increase their minimum revenue threshold by approximately 18%. However, a one standard deviation decrease in the 50 year mean water level potentially doubles the frequency with which these portfolios would underperform from the perspective of a potential insurer. Trade-offs between portfolio cost and the frequency of underperformance are investigated over a range of climate futures.

Increasing Alcohol Taxes: Analysis of Case Studies From Illinois, Maryland, and Massachusetts.

PubMed

Ramirez, Rebecca L; Jernigan, David H

2017-09-01

The effectiveness of alcohol taxes in reducing excessive alcohol consumption and related problems is well established in research, yet increases in U.S. state alcohol taxes are uncommon. This study examined how alcohol tax increases occurred recently in three U.S. states, what public health's role was, and what can be learned from those experiences. Review of available documentation and news media content analysis provided context and, along with snowball sampling, helped identify proponents, opponents, and neutral parties in each state. Thirty-five semi-structured key informant interviews (lasting approximately 1 hour) were conducted, transcribed, and analyzed for common themes. State routes to alcohol tax increases varied, as did the role of public health research. Use of polling data, leveraging existing political champions, coalition building, drawing on past experience with legislative initiatives, deciding revenue allocation strategically, and generating media coverage were universal elements of these initiatives. Tax changes occurred when key policy makers sought new revenue sources or when proponents were able to build coalitions broader than the substance abuse field. Translation of scientific evidence on the effectiveness of increasing alcohol taxes into public health interventions may occur if legislative leaders seek new revenue sources or if broad-based coalitions can generate support and sustained media coverage. Policy makers are generally unaware of the health impact of alcohol taxes, although public health research may play a valuable role in framing and informing discussions of state alcohol tax increases as a strategy for reducing excessive alcohol use and alcohol-related harms.

Commercialization of University Research for Technology-Based Economic Development

ERIC Educational Resources Information Center

Ferguson, W. Ker

2011-01-01

This empirical study investigates the hypothesized relationship between US federally funded university research and development (R&D) and its resulting economic impact, as measured by the level of licensing revenue generated by US universities. The author also examines the key operating statistics of the top-ten licensing income-producing…

Geospatial Analysis of Renewable Energy Technical Potential on Tribal Lands

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

Doris, E.; Lopez, A.; Beckley, D.

2013-02-01

This technical report uses an established geospatial methodology to estimate the technical potential for renewable energy on tribal lands for the purpose of allowing Tribes to prioritize the development of renewable energy resources either for community scale on-tribal land use or for revenue generating electricity sales.

Gaming: The Dance between Hope and Fear.

ERIC Educational Resources Information Center

Hill, Norbert S., Jr.

1995-01-01

Revenues generated by tribal gaming can build a good foundation for American Indian education, which is the key to long-term economic stability and development of Indian communities. Stresses the need for tribal unity and suggests that the National Indian Gaming Association can promote unity by offering scholarships with preference given to…

A Liberal Arts College Goes Entrepreneurial

ERIC Educational Resources Information Center

Martin-Schramm, Karen

2004-01-01

This article describes how Luther College in Decorah, Iowa executed a board-approved plan to generate revenue by offering group facilitation services to corporations and nonprofits. Luther College is a mid-sized college (2,600 undergraduates) with a moderately sized endowment and is heavily tuition dependent. Given the growing concerns about the…

World's Most Efficient Solar Cell

Science.gov Websites

on the cost effectiveness and revenue-generating capabilities of high-power space satellites over the ) and Spectrolab. The high efficiency makes the cells attractive for use in solar concentrator systems ." Similar high-efficiency solar cells - invented and developed over 10 years at NREL before being

Towards peak pricing in metropolitan areas : modeling network and activity impacts.

DOT National Transportation Integrated Search

2011-06-01

Peak-load pricing has long been seen as a way to internalize externalities and, at the same time, as a set of incentives to shift some peak-hour trips to off-peak periods. The policy has also been viewed as a mechanism to generate revenues. But it is...

The Economic Relationships between Institutions of Higher Education and Municipalities

ERIC Educational Resources Information Center

Allen, Dale H.

2012-01-01

The relationship between municipal government and a local, private, nonprofit institution of higher education (IHE) can be characterized as a delicate balance between conflict and cooperation. In recent years as municipal expenses have significantly increased, revenue generated from tax collection and state aid has lagged, creating an increasing…

Battery Ownership | Transportation Research | NREL

Science.gov Websites

Ownership Battery Ownership The high cost of lithium-ion (Li-ion) batteries may be the largest (including fast charging), and vehicle-to-grid revenue generation strategies. Calculating the true cost of Model (BOM) takes the guesswork out of determining EV cost and comparing it to that of conventional

Alternative School Revenue Sources: There Are Many Fish in the Sea.

ERIC Educational Resources Information Center

Pijanowski, John C.; Monk, David H.

1996-01-01

To ease fiscal strain, many school districts employ alternative fund-raising initiatives. They are forming local foundations or booster clubs, soliciting businesses or volunteers for in-kind donations, selling and leasing services and facilities, generating investment income, collecting user fees, cooperating with social service providers,…

Enrollment Pathways to Financial Sustainability: Choosing the Road Less Traveled

ERIC Educational Resources Information Center

Supplee, Janice L.

2014-01-01

Rising costs, burgeoning debt, and falling credit ratings are among the financial challenges faced by small, tuition-dependent private colleges, including many members of the Council for Christian Colleges & Universities (CCCU). In their efforts to generate more revenue, most of these institutions have focused on enrollment strategies as the…

The Dilemma of the Tuition-Driven College

ERIC Educational Resources Information Center

Dehne, Gerald; Small, Christopher

2006-01-01

The term "tuition driven" no longer pertains only to private colleges. As state appropriations to public universities dwindle, more colleges are relying to a greater degree on keeping classes full in order to generate revenue. The fact is, virtually all institutions are essentially tuition driven. Although trustees generally understand what being…

Land-use history

Treesearch

David L. White

2001-01-01

The management of natural resources at the Savannah River Site (SRS) has been variously executed over the years to meet conservation and restoration objectives, to provide research and educational opportunities, and to generate revenue from the sale of forest products. However, these management activities have been implemented under the constraints imposed by the Sit...

Pupil Transportation.

ERIC Educational Resources Information Center

Bete, Tim, Ed.

1998-01-01

Presents the opinions of four transportation experts on issues related to school buses. The experts respond to the following questions: will advertisements placed on buses be used to generate district revenue; will compressed natural gas or liquefied natural gas become standard fuel for school buses; and will school bus seat belts be mandatory and…

Publicizing Your Program: Website Evaluation, Design, and Marketing Strategies

ERIC Educational Resources Information Center

Shroeder, Barbara A.

2007-01-01

This research was undertaken to study and improve the marketing efforts of the Department of Educational Technology (EDTECH) at Boise State University, recognizing the need to generate revenues based upon the new self-support structure instituted at the university and EDTECH Department. In investigating the marketing opportunities for the…

76 FR 26282 - Buckeye Power, Inc.; Notice of Filing

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-06

... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL11-36-000] Buckeye Power...) (2010), Buckeye Power, Inc. (Buckeye) filed a petition for acceptance or approval of its monthly revenue requirement for its contribution to the supply of Reactive Power and Voltage Control from Generation Sources...

Corporate Discourse and the Academy: A Polemic.

ERIC Educational Resources Information Center

Webster, Gary

2003-01-01

Critical analysis of vocabulary, imagery, and rhetoric in business texts shows that higher education is adopting a free-market discourse depicting the academy in terms of a knowledge industry or revenue generator in which intellectual resources are "leveraged" and knowledge is a "commodity." This discourse is characterized as management centered,…

Neoliberalism, Performance Measurement, and the Governance of American Academic Science

ERIC Educational Resources Information Center

Feller, Irwin

2008-01-01

The international thrust of neoliberal liberal policies on higher education systems has generally been to reduce governmental control over the operations of universities in de facto exchange for these institutions assuming increased responsibility for generating a larger share of their revenues and for providing quantitative evidence of…

Locating Supplemental Sources of Revenue to Finance Universities in Nigeria.

ERIC Educational Resources Information Center

Ogunla, Akin L.

1989-01-01

Identifies possible sources of supplemental income to finance Nigerian universities, including households and commercial and industrial firms. A consumption tax imposed on certain goods and services would generate needed funds. Also, because firms employ university graduates to earn higher profits, their turnover income should be taxed to support…

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Transferor defined; other definitions. 26.2652...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2652-1 Transferor defined; other definitions. (a) Transferor defined—(1) In general. Except as...

76 FR 47621 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-05

... based upon their business models. For example, vendors such as Bloomberg and Reuters that assess a... generates sufficient commission revenue. Although the business models may differ, these vendors' pricing... these varying business models and pricing disciplines in order to market proprietary data products...

Massive Open Online Courses and Economic Sustainability

ERIC Educational Resources Information Center

Liyanagunawardena, Tharindu R.; Lundqvist, Karsten O.; Williams, Shirley A.

2015-01-01

Millions of users around the world have registered on Massive Open Online Courses (MOOCs) offered by hundreds of universities (and other organizations) worldwide. Creating and offering these courses costs thousands of pounds. However, at present, revenue generated by MOOCs is not sufficient to offset these costs. The sustainability of MOOCs is a…

30 CFR 210.204 - How do I submit facility data?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 210.204 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT FORMS AND REPORTS Production and Royalty Reports-Solid Minerals § 210.204 How do I submit facility...) Output quality or product grades. (5) Your submitted facility data may be internally generated documents...

A Fresh Approach

ERIC Educational Resources Information Center

Violino, Bob

2011-01-01

Facilities and services are a huge drain on community college budgets. They are also vital to the student experience. As funding dries up across the country, many institutions are taking a team approach, working with partner colleges and private service providers to offset costs and generate revenue without sacrificing the services and amenities…

Practical Innovations Mark the 2011 Effective & Innovative Practices Award Winners

ERIC Educational Resources Information Center

Facilities Manager, 2011

2011-01-01

APPA's Effective & Innovative Practices Award continues to highlight the best of the most creative and practical programs and processes that enhance and transform service delivery, lower costs, increase productivity, improve customer service, generate revenue, or otherwise benefit an educational institution. This article features five 2011…

Variety and Service Highlight the 2010 Effective and Innovative Practices Award Winners

ERIC Educational Resources Information Center

Facilities Manager, 2010

2010-01-01

APPA's Effective & Innovative Practices Award continues to highlight the best of the most creative and practical programs and processes that enhance and transform service delivery, lower costs, increase productivity, improve customer service, generate revenue, or otherwise benefit an educational institution. This article features five 2010…

Restoring the shortleaf pine - bluestem grass ecosystem: An economic evaluation

Treesearch

M.M. Huebschmann; T.B. Lynch; D.K. Lewis; James M. Guldin

1999-01-01

The shortleaf pine (Pinus echinata Mill.) - bluestem grass (Andropogon spp.) ecosystem that existed prior to European settlement is being restored on 155,000 acres in the Ouachita National Forest of western Arkansas. Preliminary analyses indicate that revenues generated in the affected area will decline because of reduced sale...

School Finance as a Moral Dilemma

ERIC Educational Resources Information Center

Pijanowski, John C.

2017-01-01

Alternative approaches to raising funds for public schools have long been critiqued for their approach to providing an equitable and adequate distribution of educational goods. Inherent in these core concepts of fairness are ethical questions that drive how policy and practice evolve to generate revenue for the education of children. This paper…

Wind offering in energy and reserve markets

NASA Astrophysics Data System (ADS)

Soares, T.; Pinson, P.; Morais, H.

2016-09-01

The increasing penetration of wind generation in power systems to fulfil the ambitious European targets will make wind power producers to play an even more important role in the future power system. Wind power producers are being incentivized to participate in reserve markets to increase their revenue, since currently wind turbine/farm technologies allow them to provide ancillary services. Thus, wind power producers are to develop offering strategies for participation in both energy and reserve markets, accounting for market rules, while ensuring optimal revenue. We consider a proportional offering strategy to optimally decide upon participation in both markets by maximizing expected revenue from day-ahead decisions while accounting for estimated regulation costs for failing to provide the services. An evaluation of considering the same proportional splitting of energy and reserve in both day- ahead and balancing market is performed. A set of numerical examples illustrate the behavior of such strategy. An important conclusion is that the optimal split of the available wind power between energy and reserve strongly depends upon prices and penalties on both market trading floors.

Raising taxes to reduce smoking prevalence in the US: a simulation of the anticipated health and economic impacts.

PubMed

Ahmad, Sajjad; Franz, Gregor A

2008-01-01

To estimate health and economic outcomes of raising the excise taxes on cigarettes. We use a dynamic computer simulation model to estimate health and economic impacts of raising taxes on cigarettes (up to 100% price increase) for the entire population of the USA over 20 years. We also perform sensitivity analysis on price elasticity. A 40% tax-induced cigarette price increase would reduce smoking prevalence from 21% in 2004 to 15.2% in 2025 with large gains in cumulative life years (7 million) and quality adjusted life years (13 million) over 20 years. Total tax revenue will increase by $365 billion in that span, and total smoking-related medical costs would drop by $317 billion, resulting in total savings of $682 billion. These benefits increase greatly with larger tax increases, and tax revenues continue to rise even as smoking prevalence falls. Increasing taxes on cigarettes is a unique policy intervention that reduces smoking prevalence, generates additional tax revenue, and results in significant savings in medical care costs.

76 FR 62327 - Retail Inventory Method

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-07

... Retail Inventory Method AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. SUMMARY: This document contains proposed regulations relating to the retail inventory method of... inventory method and provide a special rule for certain taxpayers that receive margin protection payments...

Economic and developmental considerations for pharmacogenomic technology.

PubMed

Vernon, John A; Johnson, Scott J; Hughen, W Keener; Trujillo, Antonio

2006-01-01

The pharmaceutical industry's core business is the innovation, development and marketing of new drugs. Pharmacogenetic (PG) testing and technology has the potential to increase a drug's value in many ways. A critical issue for the industry is whether products in development should be teamed with genetic tests that could segment the total population into responders and non-responders. In this paper we use a cost-effectiveness framework to model the strategic decision-making considerations by pharmaceutical manufacturers as they relate to drug development and the new technology of PG (the science of using genetic markers to predict drug response). In a simple, static, one-period model we consider three drug development strategies: a drug is exclusively developed and marketed to patients with a particular genetic marker; no distinguishing among patients based on the expression of a genetic marker is made (traditional approach); and a strategy whereby a drug is marketed to patients both with and without the genetic marker but there is price discrimination between the two subpopulations. We developed three main principles: revenues under a strategy targeting only the responder subpopulation will never generate more revenue than that which could have been obtained under a traditional approach; total revenues under a targeted PG strategy will be less than that under a traditional approach but higher than a naive [corrected] view would believe them to be; and a traditional [corrected] approach will earn the same total revenues as a price discrimination strategy, assuming no intermarket arbitrage. While these principles relate to the singular (and quite narrow) consideration of drug revenues, they may nevertheless partially explain why PG is not being used as widely as was predicted several years ago when the technology first became available, especially in terms of pharmaceutical manufacturer-developed tests.

Empirical investigation of optimal severance taxation in Alabama. Volume II

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

Leathers, C.G.; Zumpano, L.V.

1980-10-01

The research develops a theoretical and empirical foundation for the analysis of severance taxation in Alabama. Primary emphasis was directed to delineating an optimal severance tax structure for the state of Alabama and, in the process, assess the economic and fiscal consequences of current severance tax usage. The legal and economic basis and justification for severance taxation, the amounts and distribution of severance tax revenues currently generated, the administration of the tax, and severance tax practices prevailing in other states were compared in Volume I. These data, findings, and quantitative analyses were used to ascertain the fiscal and economic effectsmore » of changes in the structure and utilization of severance taxation in Alabama. The actual and potential productivity of severance taxation in Alamama is discussed. The analysis estimates the state's severance tax revenue capacity relative to the nation and to regional neighbors. The analysis is followed by an intrastate fiscal examination of the state and local tax system. In the process, the relative revenue contribution of severance taxes to state and local revenues is quantified, as well as comparing the revenue capacity and utilization of severance taxes to other state and local levies. An examination is made of the question of who actually pays the severance taxes by an analysis of the shifting and incidence characteristics of taxes on natural resources. Serious doubt is raised that states can, under normal economic circumstances, export a large portion of the severance tax burden to out-of-state users. According to the analytical results of the study, profit margins will be affected; therefore, higher severance taxes should only be imposed after rational assessment of the consequences on business incentives and employment in the extractive inudstries, especially coal.« less

Water-Food Nexus on Lancang-Mekong River Basin

NASA Astrophysics Data System (ADS)

Do, P.; Tian, F.; Hu, H.

2017-12-01

Water-Food-Energy nexus on Lancang-Mekong river basin In the Lancang-Mekong river basin, the connexions between climate and the water-food-energy nexus are strong. One of them can be reflected by the hydropower energy and irrigation sectors, impacted since these last years by intense droughts and increasing salinity. The purpose of this study is to understand quantitatively how the current hydropower impact on the streamflow and the irrigated crops will be influenced by the climate change for the next 30 years. A hydropower-crop model is computed to reproduce hydropower generation and revenue, revenue from crop and crop area in 2050. The outcomes will be used for water management in the region and strengthen the cooperation mechanisms between Mekong riparian countries.

Measuring changes in the illicit cigarette market using government revenue data: the example of South Africa

PubMed Central

van Walbeek, Corné

2014-01-01

Background The tobacco industry claims that illicit trade in cigarettes has increased sharply since the 1990s and that government has lost substantial tax revenue. Objectives (1) To determine whether cigarette excise tax revenue has been below budget in recent years, compared with previous decades. (2) To determine trends in the size of the illicit market since 1995. Methods For (1), mean percentage errors and root mean square percentage errors were calculated for budget revenue deviation for three products (cigarettes, beer and spirits), for various subperiods. For (2), predicted changes in total consumption, using actual cigarette price and GDP changes and previously published price and income elasticity estimates, were calculated and compared with changes in tax-paid consumption. Results Cigarette excise revenues were 0.7% below budget for 2000–2012 on average, compared with 3.0% below budget for beer and 4.7% below budget for spirits. There is no evidence that illicit trade in cigarettes in South Africa increased between 2002 and 2009. There is a substantial increase in illicit trade in 2010, probably peaking in 2011. In 2012 tax-paid consumption of cigarettes increased 2.6%, implying that the illicit market share decreased an estimated 0.6 percentage points. Conclusions Other than in 2010, there is no evidence that illicit trade is significantly undermining government revenue. Claims that illicit trade has consistently increased over the past 15 years, and has continued its sharp increase since 2010, are not supported. PMID:24431121

[Performance development of a university operating room after implementation of a central operating room management].

PubMed

Waeschle, R M; Sliwa, B; Jipp, M; Pütz, H; Hinz, J; Bauer, M

2016-08-01

The difficult financial situation in German hospitals requires measures for improvement in process quality. Associated increases in revenues in the high income field "operating room (OR) area" are increasingly the responsibility of OR management but it has not been shown that the introduction of an efficiency-oriented management leads to an increase in process quality and revenues in the operating theatre. Therefore the performance in the operating theatre of the University Medical Center Göttingen was analyzed for working days in the core operating time from 7.45 a.m. to 3.30 p.m. from 2009 to 2014. The achievement of process target times for the morning surgery start time and the turnover times of anesthesia and OR-nurses were calculated as indicators of process quality. The number of operations and cumulative incision-suture time were also analyzed as aggregated performance indicators. In order to assess the development of revenues in the operating theatre, the revenues from diagnosis-related groups (DRG) in all inpatient and occupational accident cases, adjusted for the regional basic case value from 2009, were calculated for each year. The development of revenues was also analyzed after deduction of revenues resulting from altered economic case weighting. It could be shown that the achievement of process target values for the morning surgery start time could be improved by 40 %, the turnover times for anesthesia reduced by 50 % and for the OR-nurses by 36 %. Together with the introduction of central planning for reallocation, an increase in operation numbers of 21 % and cumulative incision-suture times of 12% could be realized. Due to these additional operations the DRG revenues in 2014 could be increased to 132 % compared to 2009 or 127 % if the revenues caused by economic case weighting were excluded. The personnel complement in anesthesia (-1.7 %) and OR-nurses (+2.6 %) as well as anesthetists (+6.7 %) increased less compared to the revenues or were slightly reduced. This improvement in process quality and cumulative incision-suture times as well as the increase in revenues, reflect the positive impact of an efficiency-oriented central OR management. The OR management releases due to measures of process optimization the necessary personnel and time resources and therefore achieves the basic prerequisites for increased revenues of surgical disciplines. The method presented can be used by other hospitals as a guideline to analyze performance development.

78 FR 46415 - Proposed Collection; Comment Request for Revenue Procedure 2001-37

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-31

... Revenue Procedure 2001- 37 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2001-37, Extraterritorial Income Exclusion Elections. DATES: Written... Elections. OMB Number: 1545-1731. Revenue Procedure Number: Revenue Procedure 2001-37. Abstract: Revenue...

75 FR 47060 - Proposed Collection; Comment Request for Revenue Procedure 2001-37

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-04

... Revenue Procedure 2001- 37 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2001-37, Extraterritorial Income Exclusion Elections. DATES: Written... Elections. OMB Number: 1545-1731. Revenue Procedure Number: Revenue Procedure 2001-37. Abstract: Revenue...

75 FR 21151 - Proposed Collection; Comment Request for Revenue Procedure 2004-18

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-22

... Revenue Procedure 2004- 18 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2004-18, Average Area Purchase Price Safe Harbors and Nationwide.... OMB Number: 1545-1877. Revenue Procedure Number: Revenue Procedure 2004-18. Abstract: Revenue...

78 FR 27297 - Proposed Collection; Comment Request for Revenue Procedure 2000-12

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-09

... Revenue Procedure 2000- 12 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2000-12, Application Procedures for Qualified Intermediary Status.... Revenue Procedure Number: 2000-12 (Revenue Procedure 2000-12 is modified by Announcement 2000-50, Revenue...

76 FR 31013 - Proposed Collection; Comment Request for Revenue Procedure 99-17

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-27

... Revenue Procedure 99-17 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... information collection requirements related to Revenue Procedure 99-17, Mark to Market Election for.... OMB Number: 1545-1641. Revenue Procedure Number: Revenue Procedure 99-17. Abstract: This revenue...

14 CFR 298.61 - Reporting of traffic statistics.

Code of Federal Regulations, 2012 CFR

2012-01-01

... S 140 Revenue passenger-miles CFD* 210 Revenue cargo tons enplaned CFD* 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD* 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD* 241 Revenue ton-miles passenger CFD* 247 Revenue ton-miles freight CFD* 249 Revenue...

14 CFR 298.61 - Reporting of traffic statistics.

Code of Federal Regulations, 2014 CFR

2014-01-01

... S 140 Revenue passenger-miles CFD* 210 Revenue cargo tons enplaned CFD* 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD* 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD* 241 Revenue ton-miles passenger CFD* 247 Revenue ton-miles freight CFD* 249 Revenue...

14 CFR 298.61 - Reporting of traffic statistics.

Code of Federal Regulations, 2013 CFR

2013-01-01

... S 140 Revenue passenger-miles CFD* 210 Revenue cargo tons enplaned CFD* 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD* 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD* 241 Revenue ton-miles passenger CFD* 247 Revenue ton-miles freight CFD* 249 Revenue...

77 FR 57196 - Proposed Collection; Comment Request for Revenue Procedure 2011-4, Revenue Procedure 2011-5...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-17

...) of the Internal Revenue Service to give advice on filing letter ruling, determination letter, and... Procedure 2011-4 (Letter Rulings), Revenue Procedure 2011-5 (Technical Advice), Revenue Procedure 2011-6... Advice), Revenue Procedure 2011-6 (Determination Letters), and Revenue Procedure 2011-8 (User Fees). OMB...

Defense Infrastructure: Greater Management Emphasis Needed to Increase the Services’ Use of Expanded Leasing Authority

DTIC Science & Technology

2002-06-01

other issues. In addition, a DOD official stated that the services could capitalize on their historic property by marketing the property to the film ... industry , which could generate substantial revenue. The Department’s report and service officials stated that environmental indemnification (i.e., to

Examining the Association between Hazardous Waste Facilities and Rural "Brain Drain"

ERIC Educational Resources Information Center

Hunter, Lori M.; Sutton, Jeannette

2004-01-01

Rural communities are increasingly being faced with the prospect of accepting facilities characterized as "opportunity-threat," such as facilities that generate, treat, store, or otherwise dispose of hazardous wastes. Such facilities may offer economic gains through jobs and tax revenue, although they may also act as environmental "disamenities."…

Financing Child Care in the United States: An Illustrative Catalog of Current Strategies.

ERIC Educational Resources Information Center

Mitchell, Anne; Stoney, Louise; Dichter, Harriet

This catalog provides information on innovative financing strategies, primarily state and community strategies, being used successfully to fund child care in the United States. Five sections of the manual are devoted to profiles of programs using the following categories of strategies: (1) generating new public revenue for child care, including…

Managed Utility Services Contracts | Climate Neutral Research Campuses |

Science.gov Websites

the energy cost savings generated by the project. Managed Utility Services Contracts In a Managed . The owner, in this case the research campus, bears no upfront cost through this agreement, pays the revenue to capital cost repayment and maintenance costs. In addition to removing the burden of an upfront

GISD

Science.gov Websites

Conditions which take effect on the date from which you first use the site. You are free: To download - to by any individual or non-profit entity for the purposes of revenue generation. However, you are free below. However, ISSG warrants that you are free to view and query the GISD, and places no restrictions

Minimizing Public Costs of Residential Growth. Coping With Growth.

ERIC Educational Resources Information Center

Weber, Bruce; Beck, Richard

Rapid residential growth in rural areas or on the fringes of urban areas brings both costs and benefits. Seven factors determine whether new homes and subdivisions generate more revenues than expenditures. Local governments can substantially influence four of these seven factors in order to reduce the public costs of residential growth. Less…

Illinois Public School Finance Project: State Superintendent's Preliminary School Finance Reform Recommendations. Resource and Background Materials.

ERIC Educational Resources Information Center

Illinois State Board of Education, Springfield.

Preliminary recommendations of the state superintendent's office are presented in part I of this report on Illinois school finance reform. The recommendations are grouped under four areas: (1) distribution of state funds (with eight recommendations), (2) generation of revenues (with six recommendations), (3) management resources (with six…

A Framework for Personalized Dynamic Cross-Selling in E-Commerce Retailing

ERIC Educational Resources Information Center

Timalsina, Arun Kumar

2012-01-01

Cross-selling and product bundling are prevalent strategies in the retail sector. Instead of static bundling offers, i.e. giving the same offer to everyone, personalized dynamic cross-selling generates targeted bundle offers and can help maximize revenues and profits. In resolving the two basic problems of dynamic cross-selling, which involves…

Entrepreneurialism's Influence on the International Strategies and Activities of Public U.S. Universities

ERIC Educational Resources Information Center

Deschamps, Eric

2013-01-01

This study explored how international offices engage in entrepreneurial internationalization. Thirty Senior International Officers (SIOs) at public U.S. universities were interviewed to understand why and how their offices seek to generate revenue through their international strategies and activities. This study found that SIOs are engaging in…

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

Industrial operations and current land use.

Treesearch

John I. Blake; John J. Mayer; John C. Kilgo

2005-01-01

The management of natural resources at the Savannah River Site (SRS) has been variously executed over the years to meet conservation and restoration objectives, to provide research and educational opportunities, and to generate revenue from the sale of forest products. However, these management activities have been implemented under the constraints imposed by the Site...

Dynamic Training Environments of the Future

DTIC Science & Technology

2008-03-13

for cyber attacks, espionage, & command and control  MMORPG used to generate revenue through the sale of in-game items for real-world currency...The video game is the new media in cyberspace, it can be used by us and it will be used against us The MMORPG is the emergence of a new society Types

30 CFR 1202.353 - Measurement standards for reporting and paying royalties and direct use fees.

Code of Federal Regulations, 2011 CFR

2011-07-01

... for the geothermal resources specifies delivery in terms of heat or thermal energy. (2) For geothermal... RECLAMATION AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR Natural Resources Revenue ROYALTIES Geothermal... geothermal resources used to generate electricity, you must report the quantity on which royalty is due on...

Back to Basics: Unions Reaffirms Their Campus Roles.

ERIC Educational Resources Information Center

Blackburn, Richard D.

1988-01-01

The role of the college student union is discussed in this review of what makes a union successful. It is suggested that the truly successful one combines the concepts of unifying force, common meeting ground, and community in order to educate as well as generate revenue. Issues considered include: hiring and training employees; competition with…

News Media Industry

DTIC Science & Technology

2007-01-01

convergence of media types, rapidly evolving technology, changing consumer behavior , and traditionalists ensconced in the ways of the past all...changing consumer behavior have all contributed to uncertain times for these media icons. Newspaper readership and subscriptions levels continue to...consistently center on changing technologies, corporate pressures, changing consumer behavior and revenue generation (advertising). Because it’s

Michigan and Ohio K-12 Educational Financing Systems: Equality and Efficiency

ERIC Educational Resources Information Center

Conlin, Michael; Thompson, Paul N.

2014-01-01

We consider issues of equality and efficiency in two different school funding systems--a state-level system in Michigan and a foundation system in Ohio. Unlike Ohio, the Michigan system restricts districts from generating property or income tax revenue to fund operating expenditures. In both states, districts fund capital expenditures with local…

A Dental School Sponsored, Pre-Paid Dental Plan for College Students.

ERIC Educational Resources Information Center

Friedman, Paula K,

1992-01-01

Boston University (Massachusetts) developed and marketed a dental care plan to three colleges and universities in the Boston area. After 5 academic years of operation, the dental program has 16 institutional affiliates, increased its patient pool by almost 1,500, generated substantial revenue, and exposed dental students to an alternative dental…

Learning-by-Doing as an Approach to Teaching Social Entrepreneurship

ERIC Educational Resources Information Center

Chang, Jane; Benamraoui, Abdelhafid; Rieple, Alison

2014-01-01

Many studies have explored the use of learning-by-doing in higher education, but few have applied this to social entrepreneurship contexts and applications: this paper addresses this gap in the literature. Our programme involved students working with different stakeholders in an interactive learning environment to generate real revenue for social…

77 FR 40930 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-11

... upon their business models. For example, vendors such as Bloomberg and Thomson Reuters that assess a... trading and generates sufficient commission revenue. Although the business models may differ, these... understand and respond to these varying business models and pricing disciplines in order to market...

77 FR 46535 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-03

... business models. For example, vendors such as Bloomberg and Thomson Reuters that assess a surcharge on data... generates sufficient commission revenue. Although the business models may differ, these vendors' pricing... these varying business models and pricing disciplines in order to market proprietary data products...

77 FR 76574 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-28

... restraints based upon their business models. For example, vendors such as Bloomberg and Thomson Reuters that... promotes trading and generates sufficient commission revenue. Although the business models may differ... must understand and respond to these varying business models and pricing disciplines in order to market...

75 FR 41916 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing of a Proposed Rule...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-19

... their business models. For example, vendors such as Bloomberg and Reuters that assess a surcharge on... promotes trading and generates sufficient commission revenue. Although the business models may differ... must understand and respond to these varying business models and pricing disciplines in order to...

77 FR 43629 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-25

... upon their business models. For example, vendors such as Bloomberg and Thomson Reuters that assess a... if it promotes trading and generates sufficient commission revenue. Although the business models may... products must understand and respond to these varying business models and pricing disciplines in order to...

Negotiated Communities: A Stakeholder Approach to Understanding Town-Gown Relations during Periods of Campus Expansion

ERIC Educational Resources Information Center

Lawrence-Hughes, Dorine Lynelle

2014-01-01

More colleges and universities are expanding to attract more students, to increase their academic standing and to generate revenue. Recent court decisions and negative publicity concerning large university real estate development projects, coupled with the entrenched ambivalence and even distrust that may characterize town-gown relationships,…

The Efficacy of Strategy in Higher Education--A Methodology. Professional File. Number 27

ERIC Educational Resources Information Center

Litwin, Jeffrey

2006-01-01

All research intensive universities (RIU's) want to expand their scope of operations. Research performance is a key driver of institutional reputation which underpins a university's ability to generate revenues from all sources. Achieving an accelerating rate of growth of the virtuous cycle, in which increasing research performance enhances…

The Metropolitan Studies Institute at USC Upstate: Translational Research that Drives Community Decision-Making

ERIC Educational Resources Information Center

Brady, Kathleen

2012-01-01

The Metropolitan Studies Institute (MSI) at the University of South Carolina Upstate (USC Upstate) demonstrates a robust and unique record of community impact through community indicators research and other translational research. The MSI's work drives programmatic priorities and funding decisions, generates revenue, and increases the community's…

The Development of the Learning Object Standard Using a Pedagogic Approach: A Comparative Study.

ERIC Educational Resources Information Center

Yahya, Yazrina; Jenkins, John; Yusoff, Mohammed

Education is moving towards revenue generation from such channels as electronic learning, distance learning and virtual education. Hence learning technology standards are critical to the sector's success. Existing learning technology standards have focused on various topics such as metadata, question and test interoperability and others. However,…

Using School Lunch Programs To Promote Positive Dietary Habits.

ERIC Educational Resources Information Center

Hoff, Mary E.

2002-01-01

The variety of school lunch foods available has dramatically expanded as school food managers strive to increase sales and generate revenue. Though lunchtime offerings are often based on student preferences versus nutritional value, with a small investment of effort and commitment to student well-being, schools can create lunch programs that…

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

Synergy between ecological needs and economic aspects of ecosystem restoration

Treesearch

Charles E. Keegan; Carl E. Fiedler

2000-01-01

The implementation of properly designed treatments to restore and sustain desired forest conditions in the Inland Northwest, besides moving forest stands more rapidly to an ecologically desirable and sustainable condition, can generate positive revenues from the timber to be removed. These treatments also have potential to increase the number of relatively high paying...

Resident Retention: Understanding and Predicting On-Campus Residents' Decisions to Return to Campus Housing

ERIC Educational Resources Information Center

Smith, Kyle David

2017-01-01

Faced with the most drastic economic downturn since the Great Depression, public institutions of higher education have been increasing tuition, cutting programs, and finding creative ways to generate more revenue since 2008. Higher rates of housing occupancy lead to greater financial stability for colleges and universities (Mitchell &…

Minority Business Participation in Public/Private Partnerships: A Manual on Joint Development. Final Report.

ERIC Educational Resources Information Center

Beltran, Celestino M.; And Others

The Urban Mass Transportation Association promotes Commercial real estate development projects in and adjacent to transit facilities as a means of generating additional revenues to defray part of local transit agency operating cost. Transit-related real estate development, or joint development, provides unique financial benefits for investors and…

Issues and Challenges for Small Countries in Attracting and Hosting International Students: The Case of Lithuania

ERIC Educational Resources Information Center

Urbanovic, Jolanta; Wilkins, Stephen; Huisman, Jeroen

2016-01-01

The spread of the neo-liberal ideology internationally has encouraged increased marketisation of higher education systems right around the world. With marketisation promoting competition, efficiency and revenue generation, many countries have begun to recruit more foreign students. Higher education has moved towards becoming a profitable commodity…

75 FR 51191 - Great Lakes Pilotage Rates-2011 Annual Review and Adjustment

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-19

...-AB48 Great Lakes Pilotage Rates--2011 Annual Review and Adjustment AGENCY: Coast Guard, DHS. ACTION... the Great Lakes to generate sufficient revenue to cover allowable expenses, target pilot compensation..., Chief, Great Lakes Pilotage Division, Commandant (CG-5522), U.S. Coast Guard, at 202-372-1535, by fax...

Scandal Clouds News Corporation's Move into Education

ERIC Educational Resources Information Center

Quillen, Ian

2011-01-01

When News Corporation announced last fall its entry into the education technology market, some observers said the media conglomerate led by Rupert Murdoch was a bad fit for education. Between the ownership of conservative-leaning outlets like Fox News and a reputation for identifying opportunities to generate lots of revenue very quickly, News…

Confirmatory Factor Analysis of Perceived Exploitation of College Athletes Questionnaire

ERIC Educational Resources Information Center

Van Rheenen, Derek; Atwood, Jason R.

2014-01-01

The exploitation of college athletes has been a topic of controversy within American higher education for over half of a century. Especially in the revenue-generating sports of men's basketball and football, critics have highlighted the surplus gains expropriated by colleges and universities on the backs of these young men, who are…

Commercial and Corporate Activities of New University Business Schools: A Critical Review

ERIC Educational Resources Information Center

Prince, Christopher; Beaver, Graham

2004-01-01

Commercial and corporate activities and the income they generate are of increasing importance to all UK higher education institutions. For new or modern university business schools in particular, the falling unit of resource attaching to undergraduate student teaching income and the virtual disappearance of research revenues as a result of the…

Towards a Theory for the Study of Responsible Business Practices in Higher Education

ERIC Educational Resources Information Center

Eaton, Sarah Elaine

2008-01-01

This paper explores the difficulties of finding an appropriate theoretical framework for a doctoral dissertation examining revenue-generating language programs at post-secondary institutions. It briefly examines the history of language programs in higher education in the developed English-speaking world and the current situation of many…

Revenue-Generating Language Programs at Canadian Post-Secondary Institutions: Emerging Themes from a Documentation Analysis

ERIC Educational Resources Information Center

Eaton, Sarah Elaine; Goddard, J. Tim

2008-01-01

This presentation identifies emerging themes in a study combining documentation analysis (Atkinson & Coffey, 2004) and interviews that examine policy statements, promotional materials and various institutional documents from selected English as a Second Language (ESL) programs at one Canadian University. It looks at how and why ESL programs…

A normative price for energy from an electricity generation system: An Owner-dependent Methodology for Energy Generation (system) Assessment (OMEGA). Volume 2: Derivation of system energy price equations

NASA Technical Reports Server (NTRS)

Chamberlain, R. G.; Mcmaster, K. M.

1981-01-01

The methodology presented is a derivation of the utility owned solar electric systems model. The net present value of the system is determined by consideration of all financial benefits and costs including a specified return on investment. Life cycle costs, life cycle revenues, and residual system values are obtained. Break-even values of system parameters are estimated by setting the net present value to zero.

Comparison of Pharmacist and Physician Managed Annual Medicare Wellness Services.

PubMed

Sewell, Mary Jean; Riche, Daniel M; Fleming, Joshua W; Malinowski, Scott S; Jackson, R Terry

2016-12-01

Medicare Annual Wellness Visits (AWV) are a benefit provided for Medicare beneficiaries to increase focus on wellness and preventive measures. Pharmacists can conduct AWVs, which offers a potential avenue for outpatient revenue generation. To compare a composite of interventions and screenings and revenue generated by a pharmacist with those made by a physician during a subsequent AWV. A report generated through the electronic health record was used to determine AWVs conducted by a pharmacist or 3 participating physicians from December 2013 to March 2016, including revenue generated. Through electronic chart review, documentation was accessed to quantify and categorize the number and types of referrals, health advice, laboratory tests, procedures, vaccinations, and screenings that were recommended during each patient's AWV. The pharmacist performed 19 subsequent visits, and the 3 physicians performed 89 subsequent visits. Overall, the composite of interventions and screenings was significantly higher in the pharmacist group than the physician group (P = 0.03). More interventions were made in the areas of health advice (P = 0.020), vaccine recommendations (P = 0.009), and screenings in the pharmacist group (P < 0.001). The physicians ordered significantly more laboratory tests per visit (P < 0.001). The pharmacist was reimbursed on average $105 per visit versus $99 per visit for the physicians. Pharmacist-provided AWVs are at least comparable to those provided by physicians and offer an additional access point for valuable services for Medicare beneficiaries. There was no financial contribution to this study. Riche reports participation in the Speaker's Bureau for Merck and the Speaker's Bureau and Advisory Board for Novo Nordisk. The authors have no other conflicts of interest to report pertinent to this research. This data has not been previously published in any other location. Richie, Sewell, Malinowski, Jackson, and Fleming were involved in study design and manuscript preparation/approval. Jackson was involved in data collection, and Richie and Sewell were involved in data collection and data analysis. Sewell and Richie had full access to all the data in the study and take responsibility for the integrity of the data and the accuracy of the data analysis.

26 CFR 1.6655-6 - Methods of accounting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of accounting method. Corporation ABC, a calendar year taxpayer, uses an accrual method of accounting... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Methods of accounting. 1.6655-6 Section 1.6655... Methods of accounting. (a) In general. In computing any required installment, a corporation must use the...

Charity care in nonprofit urban hospitals: analysis of the role of size and ownership type in Washington State for 2011.

PubMed

Coyne, Joseph S; Ogle, Natalie M; McPherson, Sterling; Murphy, Sean; Smith, Gary J; Davidson, Gregg Agustín

2014-01-01

Nonprofit hospitals are expected to serve their communities as charitable organizations in exchange for the tax exemption benefits they receive. With the passage into law of the Affordable Care Act, additional guidelines were generated in 2010 to ensure nonprofit hospitals are compliant. Nonetheless, the debate continues on whether nonprofit hospitals provide adequate charity care to their patient population. In this study, charity care provided by 29 Washington State nonprofit urban hospitals was examined for 2011 using financial data from the Washington State Department of Health. Charity care levels were compared to both income tax savings and gross revenues to generate two financial ratios that were analyzed according to hospital bed size and nonprofit ownership type. For the first ratio, 97% of the hospitals (28 of 29) were providing charity care in greater amounts than the tax savings they accrued. The average ratio value using total charity care and total income tax savings of all the hospitals in the study was 6.10, and the median value was 3.46. The nonparametric Kruskal-Wallis test results by bed size and nonprofit ownership type indicate that ownership type has a significant effect on charity care to gross revenue ratios (p = .020). Our analysis indicates that church-owned hospitals had higher ratios of charity care to gross revenues than did the other two ownership types--government and voluntary--in this sample. Policy implications are offered and further studies are recommended to analyze appropriate levels of charity care in nonprofit hospitals given new requirements for maintaining a hospital's tax-exempt status.

Access to tobacco products by New Zealand youth.

PubMed

Darling, Helen; Reeder, Anthony; McGee, Rob; Williams, Sheila

2005-04-15

To describe the sources of cigarettes for under-age youth who had smoked in the previous month, the frequency of their purchases and the revenue generated. A self-report questionnaire was administered to 3434 secondary school students from 82 schools, randomly selected using multi-stage cluster sampling. Over one-third of the students who smoked had purchased tobacco products from commercial sources in the month before the survey; most frequently from dairies and service stations. For more than one-third of smokers (35.7%), being younger than 18 years was not a barrier to purchasing tobacco products. During 2002, the retail value of tobacco sales to those 14-16 years, alone, was estimated to be in excess of 18 million dollars, with around 12.5 million dollars of this going to the Government as taxes. Policies that restrict youth access to tobacco products can only be effective if they are rigorously enforced. Many young New Zealanders have no difficulty in purchasing tobacco products, thereby generating significant revenue. Total sales to all smokers under 18 years would be likely to exceed of 24 million dollars, with around 17 million dollars in taxes. Current legislation and enforcement is not a sufficient deterrent to ensure retailer compliance with age restrictions. It would be appropriate to use at least some of the revenue from under-age sales to fund health promotion programmes to reduce tobacco smoking and other health-compromising behaviours among youth. Nationally collated data on monitoring visits, prosecutions, and fines for under-age sales are currently not readily available, thereby limiting opportunities for evaluation.

47 CFR 32.4999 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

... system of accounts shall be comprised of six major groups—Local Network Services Revenues, Network Access... Group. (j) Long Distance Network Service revenues. Long Distance Network Service revenues shall include... revenues derived from the following categories: Unbundled network element revenues, Resale revenues...

CSM: Profamilia's approach in Colombia.

PubMed

Samuel, S

1982-03-01

Colombia's PROFAMILIA has successfully operated a contraceptive social marketing (CSM) program since 1973. Beginning with 1 salesperson distributing primarily to Cajas de Subsideio, the CSM program is now distributed through 70-80% of the 6000 registered pharmacies in the country, as well as pharmacy counters of several supermakets in urban areas. During 1981, PROFAMILIA's 5 salespersons accountd for commerical sales of oral contraceptives (OCs) to 225,000 couples and sales of barrier methods to another 75,000. Program sales of contraceptives and other products generated approximately US $1.7 million in revenue for the same year. PROFAMILIA's marketing approach is unique in its product and promotinal characteristics. Supplies are obtained directly from local and foreign manufacturers and are resold without any repackaging. While it is generally believed that CSM programs expand the market for contraceptives, data analysis and analysis of PROFAMILIA's distribution system suggests that the PROFAMILIA CSM program has simply absorbed some of the previously existing commerical market. Total commerical market sales of oral contraceptives (OCs) have grown at an annual rate of 3-4% since 1975. During the same period, direct sales of Schering, Wyeth, and other competitors have declined. PROFAMILIA's community-based program operates mainly among urban and semi-rural lower income populations. It sells products through established retail outlets rather than through institutional or non-retail outlets. PROFAMILIA's community-based program in all respects but its use of a staff of 112 salaried "instructoras" is as much a marketing program as PROFAMILIA's sales through pharmacies. Taken together, the 2 program expanded the commerical makert by about 1/2 since 1975. The contraceptive social marketing or pharmacy sales program appears to excel at generation of revenue and delivery of products to higher income clients. The community-based program excels at delivery of information and sales to lower income clients. PROFAMILIA CSM and community-based program sales are in a period of relative stagnation. Sales projections show only modest increases between 1981-85, despite the fact that a significant number of potential consumers remain unserved. Ultimately, PROFAMILIA may be faced with the need to reduce their number markedly as sales revenue is eroded by inflation while costs rise. A shift in duties back to motivation rather than distribution, combined with increased media promotion seems the clearest short-term response to the problem of unserved consumers.

Statistical Mechanics of Combinatorial Auctions

NASA Astrophysics Data System (ADS)

Galla, Tobias; Leone, Michele; Marsili, Matteo; Sellitto, Mauro; Weigt, Martin; Zecchina, Riccardo

2006-09-01

Combinatorial auctions are formulated as frustrated lattice gases on sparse random graphs, allowing the determination of the optimal revenue by methods of statistical physics. Transitions between computationally easy and hard regimes are found and interpreted in terms of the geometric structure of the space of solutions. We introduce an iterative algorithm to solve intermediate and large instances, and discuss competing states of optimal revenue and maximal number of satisfied bidders. The algorithm can be generalized to the hard phase and to more sophisticated auction protocols.

Focused training boosts revenue cycle skills, accountability.

PubMed

Richmond, Craig

2011-09-01

In 2009, the MetroHealth System took its first steps toward creating a comprehensive revenue cycle university, with the goal of developing revenue cycle staff talent and achieving best-in-class revenue cycle operations. MetroHealth became a beta site for HFMA's online Credentialed Revenue Cycle Representative (CRCR) program, and asked its revenue cycle leaders to present classes on key revenue cycle issues. As of June 2011, 62 percent of 122 revenue cycle employees who had taken the CRCR course passed the exam. The CRCR designation is now a prerequisite for career advancement in certain revenue cycle areas at MetroHealth.

Electric sales and revenue 1992, April 1994

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

Not Available

The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicablemore » revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; fuel adjustments; and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels.« less

The possible impact of an alcohol welfare surcharge on consumption of alcoholic beverages in Taiwan.

PubMed

Yeh, Chun-Yuan; Ho, Li-Ming; Lee, Jie-Min; Hwang, Jhe-Yo

2013-09-08

The abuse of alcoholic beverages leads to numerous negative consequences in Taiwan, as around the world. Alcohol abuse not only contributes to cardiovascular disease, hypertension, diabetes and cancer, but it is also an underlying cause of many other serious problems, such as traffic accidents, lost productivity, and domestic violence. International leaders in health policy are increasingly using taxation as an effective tool with which to lower alcohol consumption. In this study, we assessed how consumption patterns in Taiwan would be affected by levying a welfare surcharge on alcoholic beverages of 20%, 40% or 60% in accordance with the current excise tax. We also assessed the medical savings Taiwan would experience if consumption of alcoholic beverages were to decrease and how much additional revenue a welfare surcharge would generate. We estimated the elasticity of four types of alcoholic beverages (beer, wine, whisky and brandy) using the Central Bureau of Statistics (CBS) Demand Model. Specifically, we estimated alcohol's price elasticity by analyzing the sales prices and time statistics of these products from 1974 to 2009. Alcoholic beverages in Taiwan have the following price elasticities: beer (-0.820), wine (-0.955), whisky (-0.587), brandy (-0.958). A welfare surcharge tax of 40% in accordance with the excise tax would decrease overall consumption of beer, wine, whisky and brandy between 16.24% and 16.42%. It would also generate New Taiwan Dollar (NT$) revenues of 5.782 billion to 5.993 billion. Savings in medical costs would range from NT$871.07 million to NT$897.46 million annually. A social and welfare surcharge of 40% on alcoholic beverages in Taiwan would successfully lower consumption rates, decrease medical costs, and generate revenue that could be used to educate consumers and further decrease consumption rates. Consequently, we strongly recommend that such a tax be imposed in Taiwan.

The impact of alcohol management practices on sports club membership and revenue.

PubMed

Wolfenden, L; Kingsland, M; Rowland, B; Dodds, P; Sidey, M; Sherker, S; Wiggers, J

2016-04-13

Issue addressed: The aim of this study was to assess the impact of an alcohol management intervention on community sporting club revenue (total annual income) and membership (number of club players, teams and spectators). Methods: The study employed a cluster randomised controlled trial design that allocated clubs either an alcohol accreditation intervention or a control condition. Club representatives completed a scripted telephone survey at baseline and again ~3 years following. Demographic information about clubs was collected along with information about club income. Results: Number of players and senior teams were not significantly different between treatment groups following the intervention. The intervention group, however, showed a significantly higher mean number of spectators. Estimates of annual club income between groups at follow-up showed no significant difference in revenue. Conclusions: This study found no evidence to suggest that efforts to reduce alcohol-related harm in community sporting clubs will compromise club revenue and membership. So what?: These findings suggest that implementation of an intervention to improve alcohol management of sporting clubs may not have the unintended consequence of harming club viability.

Effects of New Funding Models for Patient-Centered Medical Homes on Primary Care Practice Finances and Services: Results of a Microsimulation Model

PubMed Central

Basu, Sanjay; Phillips, Russell S.; Song, Zirui; Landon, Bruce E.; Bitton, Asaf

2016-01-01

PURPOSE We assess the financial implications for primary care practices of participating in patient-centered medical home (PCMH) funding initiatives. METHODS We estimated practices’ changes in net revenue under 3 PCMH funding initiatives: increased fee-for-service (FFS) payments, traditional FFS with additional per-member-per-month (PMPM) payments, or traditional FFS with PMPM and pay-for-performance (P4P) payments. Net revenue estimates were based on a validated microsimulation model utilizing national practice surveys. Simulated practices reflecting the national range of practice size, location, and patient population were examined under several potential changes in clinical services: investments in patient tracking, communications, and quality improvement; increased support staff; altered visit templates to accommodate longer visits, telephone visits or electronic visits; and extended service delivery hours. RESULTS Under the status quo of traditional FFS payments, clinics operate near their maximum estimated possible net revenue levels, suggesting they respond strongly to existing financial incentives. Practices gained substantial additional net annual revenue per full-time physician under PMPM or PMPM plus P4P payments ($113,300 per year, 95% CI, $28,500 to $198,200) but not under increased FFS payments (−$53,500, 95% CI, −$69,700 to −$37,200), after accounting for costs of meeting PCMH funding requirements. Expanding services beyond minimum required levels decreased net revenue, because traditional FFS revenues decreased. CONCLUSIONS PCMH funding through PMPM payments could substantially improve practice finances but will not offer sufficient financial incentives to expand services beyond minimum requirements for PCMH funding. PMID:27621156

Addressing forecast uncertainty impact on CSP annual performance

NASA Astrophysics Data System (ADS)

Ferretti, Fabio; Hogendijk, Christopher; Aga, Vipluv; Ehrsam, Andreas

2017-06-01

This work analyzes the impact of weather forecast uncertainty on the annual performance of a Concentrated Solar Power (CSP) plant. Forecast time series has been produced by a commercial forecast provider using the technique of hindcasting for the full year 2011 in hourly resolution for Ouarzazate, Morocco. Impact of forecast uncertainty has been measured on three case studies, representing typical tariff schemes observed in recent CSP projects plus a spot market price scenario. The analysis has been carried out using an annual performance model and a standard dispatch optimization algorithm based on dynamic programming. The dispatch optimizer has been demonstrated to be a key requisite to maximize the annual revenues depending on the price scenario, harvesting the maximum potential out of the CSP plant. Forecasting uncertainty affects the revenue enhancement outcome of a dispatch optimizer depending on the error level and the price function. Results show that forecasting accuracy of direct solar irradiance (DNI) is important to make best use of an optimized dispatch but also that a higher number of calculation updates can partially compensate this uncertainty. Improvement in revenues can be significant depending on the price profile and the optimal operation strategy. Pathways to achieve better performance are presented by having more updates both by repeatedly generating new optimized trajectories but also more often updating weather forecasts. This study shows the importance of working on DNI weather forecasting for revenue enhancement as well as selecting weather services that can provide multiple updates a day and probabilistic forecast information.

77 FR 54482 - Allocation of Costs Under the Simplified Methods

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-05

... Allocation of Costs Under the Simplified Methods AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... certain costs to the property and that allocate costs under the simplified production method or the simplified resale method. The proposed regulations provide rules for the treatment of negative additional...

Planning for Downtown Circulation Systems. Volume 2. Analysis Techniques.

DOT National Transportation Integrated Search

1983-10-01

This volume contains the analysis and refinement stages of downtown circulator planning. Included are sections on methods for estimating patronage, costs, revenues, and impacts, and a section on methods for performing micro-level analyses.

26 CFR 1.167(b)-2 - Declining balance method.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Declining balance method. 1.167(b)-2 Section 1... Declining balance method. (a) Application of method. Under the declining balance method a uniform rate is.... While salvage is not taken into account in determining the annual allowances under this method, in no...

75 FR 38872 - Proposed Collection; Comment Request for Revenue Procedure 2000-12

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-06

... Revenue Procedure 2000- 12 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request... comments concerning Revenue Procedure 2000-12, Application Procedures for Qualified Intermediary Status...-1597. Revenue Procedure Number: 2000-12 (Revenue Procedure 2000-12 is modified by Announcement 2000-50...

76 FR 30428 - Proposed Collection; Comment Request for Revenue Procedure 99-21

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-25

... Revenue Procedure 99-21 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for...: Disability Suspension. OMB Number: 1545-1649. Revenue Procedure Number: Revenue Procedure 99-21. Abstract: Revenue Procedure 99-21 describes the information that is needed to establish a claim that a taxpayer was...

77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 99-50

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-09

... Revenue Procedure 99-50 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Revenue Procedure 99-50, Combined Information Reporting. DATES: Written comments should be received on or... Number: Revenue Procedure 99-50. Abstract: Revenue Procedure 99-50 permits combined information reporting...

78 FR 16048 - Proposed Collection; Comment Request for Revenue Procedure 2010-9

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-13

... Revenue Procedure 2010-9 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... comments concerning Revenue Procedure 2010-9. DATES: Written comments should be received on or before May... INFORMATION: Title: Revenue Procedure 2010-9. OMB Number: 1545-2080. Revenue Procedure Number: 2010-9...

25 CFR 290.9 - How may an Indian tribe use net gaming revenues if it does not have an approved tribal revenue...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How may an Indian tribe use net gaming revenues if it... an Indian tribe use net gaming revenues if it does not have an approved tribal revenue allocation plan? Without an approved tribal revenue allocation plan, you may use net gaming revenues to fund...

30 CFR 1219.102 - Method of payment.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Method of payment. 1219.102 Section 1219.102... Resources Revenue DISTRIBUTION AND DISBURSEMENT OF ROYALTIES, RENTALS, AND BONUSES § 1219.102 Method of... Transfer (EFT). Should a State prefer to receive its payment by EFT, it should request this payment method...

26 CFR 1.381(c)(5)-1 - Inventory method.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Inventory method. 1.381(c)(5)-1 Section 1.381(c... (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations § 1.381(c)(5)-1 Inventory method. (a) Introduction—(1) Purpose. This section provides guidance regarding the inventory method an acquiring...

26 CFR 1.381(c)(8)-1 - Installment method.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Installment method. 1.381(c)(8)-1 Section 1.381... (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations § 1.381(c)(8)-1 Installment method. (a... the installment method, then the acquiring corporation shall be treated as the distributor or...

26 CFR 1.381(c)(5)-1 - Inventory method.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Inventory method. 1.381(c)(5)-1 Section 1.381(c... (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations § 1.381(c)(5)-1 Inventory method. (a) Introduction—(1) Purpose. This section provides guidance regarding the inventory method an acquiring...

26 CFR 1.381(c)(8)-1 - Installment method.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Installment method. 1.381(c)(8)-1 Section 1.381... (CONTINUED) INCOME TAXES (Continued) Insolvency Reorganizations § 1.381(c)(8)-1 Installment method. (a... the installment method, then the acquiring corporation shall be treated as the distributor or...

26 CFR 1.381(c)(5)-1 - Inventory method.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Inventory method. 1.381(c)(5)-1 Section 1.381(c... (CONTINUED) INCOME TAXES (Continued) Insolvency Reorganizations § 1.381(c)(5)-1 Inventory method. (a) Introduction—(1) Purpose. This section provides guidance regarding the inventory method an acquiring...

26 CFR 1.381(c)(8)-1 - Installment method.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Installment method. 1.381(c)(8)-1 Section 1.381... (CONTINUED) INCOME TAXES (CONTINUED) Insolvency Reorganizations § 1.381(c)(8)-1 Installment method. (a... the installment method, then the acquiring corporation shall be treated as the distributor or...

26 CFR 1.482-6 - Profit split method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... business activity. Under this method, each uncontrolled taxpayer's percentage of the combined operating... general. Under this method, the combined operating profit or loss from the relevant business activity is... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Profit split method. 1.482-6 Section 1.482-6...

On the Profitability of Variable Speed Pump-Storage-Power in Frequency Restoration Reserve

NASA Astrophysics Data System (ADS)

Filipe, Jorge; Bessa, Ricardo; Moreira, Carlos; Silva, Bernardo

2017-04-01

The increase penetration of renewable energy sources (RES) into the European power system has introduced a significant amount of variability and uncertainty in the generation profiles raising the needs for ancillary services as well as other tools like demand response, improved generation forecasting techniques and changes to the market design. While RES is able to replace energy produced by the traditional centralized generation, it cannot displace its capacity in terms of ancillary services provided. Therefore, centralized generation capacity must be retained to perform this function leading to over-capacity issues and underutilisation of the assets. Large-scale reversible hydro power plants represent the majority of the storage solution installed in the power system. This technology comes with high investments costs, hence the constant search for methods to increase and diversify the sources of revenue. Traditional fixed speed pump storage units typically operate in the day-ahead market to perform price arbitrage and, in some specific cases, provide downward replacement reserve (RR). Variable speed pump storage can not only participate in RR but also contribute to FRR, given their ability to control its operating point in pumping mode. This work does an extended analysis of a complete bidding strategy for Pumped Storage Power, enhancing the economic advantages of variable speed pump units in comparison with fixed ones.

Economic and public health impact of 2007-2010 tobacco tax increases in Ukraine.

PubMed

Ross, Hana; Stoklosa, Michal; Krasovsky, Konstantin

2012-07-01

To evaluate the impact of the dynamic 2007-2010 tobacco tax policy in Ukraine on cigarette prices, cigarette consumption, tobacco tax revenue and the tobacco industry's price strategy. Using data on cigarette sales, cigarette prices, income and tobacco control policies, price elasticities of cigarette demand in Ukraine were estimated using two methods. Annual data were used to generate point price elasticity estimates, while monthly data were used in a two-step Engle-Granger procedure. The point price elasticity estimate is data sensitive and ranges from -0.11 to -0.62, centring around -0.32. The regression model estimates a long-run price elasticity of -0.28. Cigarette consumption fell by 13% in 2009 and 15% in 2010 while the tax revenue increased by US$700 million and by US$500 million in 2009 and 2010, respectively, compared to the previous year. Tax increases have changed the tobacco industry's price strategy from one of shielding consumers from the impact of smaller tax hikes in 2007-2008, to one of increasing industry net-of-tax prices, after recent, larger tax increases. The higher real tobacco excise taxes of 2009 and 2010 have significantly reduced tobacco consumption in Ukraine, resulting in encouraging public health and fiscal gains. It will be important for cigarette prices/taxes to keep pace with inflation and income growth for this impact to be sustained.

New Zealand’s Drug Development Industry

PubMed Central

Lockhart, Michelle Marie; Babar, Zaheer-Ud-Din; Carswell, Christopher; Garg, Sanjay

2013-01-01

The pharmaceutical industry’s profitability depends on identifying and successfully developing new drug candidates while trying to contain the increasing costs of drug development. It is actively searching for new sources of innovative compounds and for mechanisms to reduce the enormous costs of developing new drug candidates. There is an opportunity for academia to further develop as a source of drug discovery. The rising levels of industry outsourcing also provide prospects for organisations that can reduce the costs of drug development. We explored the potential returns to New Zealand (NZ) from its drug discovery expertise by assuming a drug development candidate is out-licensed without clinical data and has anticipated peak global sales of $350 million. We also estimated the revenue from NZ’s clinical research industry based on a standard per participant payment to study sites and the number of industry-sponsored clinical trials approved each year. Our analyses found that NZ’s clinical research industry has generated increasing foreign revenue and appropriate policy support could ensure that this continues to grow. In addition the probability-based revenue from the out-licensing of a drug development candidate could be important for NZ if provided with appropriate policy and financial support. PMID:24065037

The use of a break-even analysis: financial analysis of a fast-track program.

PubMed

Saywell, R M; Cordell, W H; Nyhuis, A W; Giles, B K; Culler, S D; Woods, J R; Chu, D K; McKinzie, J P; Rodman, G H

1995-08-01

To calculate the financial break-even point and illustrate how changes in third-party reimbursement and eligibility could affect a program's fiscal standing. Demographic, clinical, and financial data were collected retrospectively for 446 patients treated in a fast-track program during June 1993. The fast-track program is located within the confines of the emergency medicine and trauma center at a 1,050-bed tertiary care Midwestern teaching hospital and provides urgent treatment to minimally ill patients. A financial break-even analysis was performed to determine the point where the program generated enough revenue to cover its total variable and fixed costs, both direct and indirect. Given the relatively low average collection rate (62%) and high percentage of uninsured patients (31%), the analysis showed that the program's revenues covered its direct costs but not all of the indirect costs. Examining collection rates or payer class mix without examining both costs and revenues may lead to an erroneous conclusion about a program's fiscal viability. Sensitivity analysis also shows that relatively small changes in third-party coverage or eligibility (income) requirements can have a large impact on the program's financial solvency and break-even volumes.

26 CFR 1.412(c)(1)-2 - Shortfall method.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Shortfall method. 1.412(c)(1)-2 Section 1.412(c... Shortfall method. (a) In general—(1) Shortfall method. The shortfall method is a funding method that adapts a plan's underlying funding method for purposes of section 412. As such, the use of the shortfall...

26 CFR 1.412(c)(1)-2 - Shortfall method.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Shortfall method. 1.412(c)(1)-2 Section 1.412(c... Shortfall method. (a) In general—(1) Shortfall method. The shortfall method is a funding method that adapts a plan's underlying funding method for purposes of section 412. As such, the use of the shortfall...

26 CFR 1.412(c)(1)-2 - Shortfall method.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Shortfall method. 1.412(c)(1)-2 Section 1.412(c... Shortfall method. (a) In general—(1) Shortfall method. The shortfall method is a funding method that adapts a plan's underlying funding method for purposes of section 412. As such, the use of the shortfall...

26 CFR 1.412(c)(1)-2 - Shortfall method.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Shortfall method. 1.412(c)(1)-2 Section 1.412(c... Shortfall method. (a) In general—(1) Shortfall method. The shortfall method is a funding method that adapts a plan's underlying funding method for purposes of section 412. As such, the use of the shortfall...

Optimizing congestion and emissions via tradable credit charge and reward scheme without initial credit allocations

NASA Astrophysics Data System (ADS)

Zhu, Wenlong; Ma, Shoufeng; Tian, Junfang

2017-01-01

This paper investigates the revenue-neutral tradable credit charge and reward scheme without initial credit allocations that can reassign network traffic flow patterns to optimize congestion and emissions. First, we prove the existence of the proposed schemes and further decentralize the minimum emission flow pattern to user equilibrium. Moreover, we design the solving method of the proposed credit scheme for minimum emission problem. Second, we investigate the revenue-neutral tradable credit charge and reward scheme without initial credit allocations for bi-objectives to obtain the Pareto system optimum flow patterns of congestion and emissions; and present the corresponding solutions are located in the polyhedron constituted by some inequalities and equalities system. Last, numerical example based on a simple traffic network is adopted to obtain the proposed credit schemes and verify they are revenue-neutral.

26 CFR 31.3402(b)-1 - Percentage method of withholding.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Percentage method of withholding. 31.3402(b)-1... SOURCE Collection of Income Tax at Source § 31.3402(b)-1 Percentage method of withholding. With respect... percentage method of withholding shall be determined under the applicable percentage method withholding table...

26 CFR 1.167(b)-2 - Declining balance method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Declining balance method. 1.167(b)-2 Section 1... Declining balance method. (a) Application of method. Under the declining balance method a uniform rate is... declining balance rate may be determined without resort to formula. Such rate determined under section 167(b...

26 CFR 1.167(b)-2 - Declining balance method.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Declining balance method. 1.167(b)-2 Section 1... Declining balance method. (a) Application of method. Under the declining balance method a uniform rate is... declining balance rate may be determined without resort to formula. Such rate determined under section 167(b...

Economic analysis of a self-propelled apple harvest and in-field sorting machine for the apple industry

USDA-ARS?s Scientific Manuscript database

The U.S. apple industry, which generated more than $2.7 billion revenue at the farm gate in 2013, is facing critical challenges in decreased availability of labor and increased labor and production cost. To address these challenges, a self-propelled apple harvest and automated in-field sorting machi...

Revenue Generation in the Wake of Welfare Reform: Summary of the Pilot Learning Cluster on Early Childhood Finance.

ERIC Educational Resources Information Center

Finance Project, Washington, DC.

Creating more comprehensive, community-based support systems and reforming early childhood financing systems are critical to advancing the goal of having all children enter school ready to learn. The Finance Project is a national initiative to improve effectiveness, efficiency, and equity of financing for education, children's services, and…

Failing at College Football Reform: The Jan Kemp Trial at the University of Georgia

ERIC Educational Resources Information Center

Fulford, Michael J.

2008-01-01

Throughout the history of college football, there have been efforts to reform the system and stop improprieties, yet conflict between gaining academic and athletic prowess at colleges remained a central theme. In the 1980s, the Jan Kemp trial involving the University of Georgia demonstrated this clash between revenue-generating athletics and…

Web Solutions Inspire Cloud Computing Software

NASA Technical Reports Server (NTRS)

2013-01-01

An effort at Ames Research Center to standardize NASA websites unexpectedly led to a breakthrough in open source cloud computing technology. With the help of Rackspace Inc. of San Antonio, Texas, the resulting product, OpenStack, has spurred the growth of an entire industry that is already employing hundreds of people and generating hundreds of millions in revenue.

Ontario Universities Statistical Compendium, 1970-71 to 1979-80. Part A, Macro-Indicators.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

Macro-indicators concerning finances of Ontario universities for 1970-71 to 1979-80 are considered, along with supporting data that might be used to generate such indicators, and complementary analyses that might be used to enhance understanding of both indicators and data. Operating revenue in constant dollars has been identified per…

From Rags to Riches: A Plan to Improve Education in a Small Rural School.

ERIC Educational Resources Information Center

Segars, James Edward

1992-01-01

Describes how a rural school system in Alabama generated financial support for the school when the city council passed an ordinance to raise taxes. The school receives portions of an Occupational License Fee, a gasoline tax, and sales tax. The increased revenues have been used for building projects, salaries, and distance education. (KS)

Efficient assessments of urban tree planting potential around the southern Piedmont region of the United States

Treesearch

Krista Merry; Jacek Siry; Pete Bettinger; Michael Bowker

2013-01-01

Urban forest carbon offset projects have the potential todraw substantial amounts ofcarbon dioxide (CO2) from the atmosphere ,increase green space,and possibly generate revenue for landowne rsincities capable of trading credits associated with these projects.The area of15cities inornear the Piedmont region of the southern...

The International School Industry: Examining International Schools through an Economic Lens

ERIC Educational Resources Information Center

MacDonald, James

2006-01-01

Based upon the results of a quantitative analysis of tuition revenues generated by international schools, it is argued that international schools can be examined in terms of a global multi-billion dollar industry and that business theory can be, and is being, applied in international schools today. This article proposes that international schools…

The Expanding Role of Community-Based Organizations: Implications for Vocational Education. Occasional Paper No. 90.

ERIC Educational Resources Information Center

Poulard, Othello W.

Community-based organizations (CBOs) are neighborhood-based groups committed to providing human services to poor and minority individuals. The charge that government ineptness generates a need for CBOs is supported by examination of the federal government's operation of the general revenue sharing program. A project set up by CBOs collected data…

A Game Change: Paying for Big-Time College Sports

ERIC Educational Resources Information Center

Weaver, Karen

2011-01-01

College presidents often think of athletics as the "front porch" of their campuses. After all, name recognition goes a long way when attracting students. And a winning football team doesn't hurt either! In order to generate the revenues needed to build both and support a winning football team, athletics departments have historically focused on…

Alternative Fuels Data Center: Rightsizing Your Vehicle Fleet to Conserve

Science.gov Websites

reducing fuel use. When rightsizing, fleet managers should evaluate how important each vehicle is to the rentals when needed? Case Study The City of Detroit generated $1 million in revenue working with the Clean should consider soliciting input from drivers when conducting a rightsizing review, as they can be very

75 FR 21993 - Fees for the Unified Carrier Registration Plan and Agreement

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-27

... and the impact of the fees to industry. The Agency has chosen to discuss these issues in the most...' and the exclusion of trailers have had a much greater impact on the need for a fee increase than has... economic impact on affected carriers.\\6\\ In 2007, for example, the trucking industry generated revenue of...

Survey on Fees for Library Services: For Love or Money

ERIC Educational Resources Information Center

Dempsey, Beth

2010-01-01

Public libraries are walking a tightrope. They are a free service to all, but increasing funding cuts have some libraries turning to a wide variety of revenue-generation strategies to ensure financial security. Gift and coffee shops, meeting room rentals, classes, and more are being launched in hopes of filling funding gaps. In fact, in a recent…

Professional School Aspirations of First Generation Latino Transfer Students

ERIC Educational Resources Information Center

Lipiz Gonzalez, Elaine M.

2014-01-01

The low rate of Latino graduate and professional degree attainment is a problem for the Latinos who are not attaining high levels of education, for their families, for the institutions of higher education that suffer from a lack of diversity, and for the local, state, and federal governments that lose tax revenue from the potentially higher income…

Cost Analysis and Overhead Charges at a Major Research University. AIR Forum 1982 Paper.

ERIC Educational Resources Information Center

Young, Michael E.; Geason, Ronald W.

The development of a cost allocation model at Ohio State University is discussed. The model was designed to measure the direct, indirect, and total operating costs of university operations and to recover general fund overhead costs associated with unrestricted general fund support of auxiliary enterprises and revenue-generating activities. The…

Goal Conflict and Goal Commitment among Campus Parking Administrators in Higher Education

ERIC Educational Resources Information Center

McKinney, David R.

2014-01-01

The purpose of this study was to determine the degree to which campus parking administrators in public higher education perceive they are experiencing goal conflict and the degree to which they differ in commitment to goals related to generating revenue and goals related to academics and service. The study also sought to determine the relationship…

The Relationship of the Five Components of Organizational Mindfulness as Related to the Role of Business School Administrators

ERIC Educational Resources Information Center

Holloway, Justin

2017-01-01

Business schools have transformed from organizations that solely provide a business education to organizations that train future business leaders, perform extensive research, and serve as major revenue generators for the university systems in which they belong. Organizational mindfulness, a concept created from high-reliability organizations, to…

A system for forecasting and monitoring cash flow : phase II, forecasting federal and state revenues, maintenance contracts, other expenditures, and cash balances.

DOT National Transportation Integrated Search

1985-01-01

The research on which this report is based was performed as part of a study to develop an improved system for generating a two-year forecast of monthly cash flows for the Virginia Department of Highways and Transportation. It revealed that current te...

International Students Attending Canadian Universities: Their Experiences with Housing, Finances, and Other Issues

ERIC Educational Resources Information Center

Calder, Moira J.; Richter, Solina; Mao, Yuping; Kovacs Burns, Katharina; Mogale, Ramadimetja S.; Danko, Margaret

2016-01-01

Universities recruit international students for a number of reasons, including enhancement of global contacts and reputation, to increase enrolment, and to generate revenue from tuition. These students face unique challenges as compared with domestic students, but no published studies or reports exist on this issue. In this article we report our…

Some Marginalist Intuition Concerning the Optimal Commodity Tax Problem

ERIC Educational Resources Information Center

Brett, Craig

2006-01-01

The author offers a simple intuition that can be exploited to derive and to help interpret some canonical results in the theory of optimal commodity taxation. He develops and explores the principle that the marginal social welfare loss per last unit of tax revenue generated be equalized across tax instruments. A simple two-consumer,…

Power Converters Secure Electronics in Harsh Environments

NASA Technical Reports Server (NTRS)

2013-01-01

In order to harden power converters for the rigors of space, NASA awarded multiple SBIR contracts to Blacksburg, Virginia-based VPT Inc. The resulting hybrid DC-DC converters have proven valuable in aerospace applications, and as a result the company has generated millions in revenue from the product line and created four high-tech jobs to handle production.

How the Media Misleads the Story of School Consumerism: A Perspective from School Finance

ERIC Educational Resources Information Center

Killeen, Kieran

2007-01-01

Noting the dramatic rise in media reporting on the topic of school commercialism and consumer activity in schools, this research explores the fiscal benefits of such activities. Though a variety of activities frequently associated with school consumerism generate revenues for schools, in the example of student activity fees there is very little…

Understanding and Supporting Visual Communication within Costume Design Practice

ERIC Educational Resources Information Center

Bradley, Rachael Leigh

2009-01-01

Theatres provide artistic value to many people and generate revenue for communities, yet little research has been conducted to understand or support theatrical designers. Over 1,800 non-profit theatres and 3,522 theatre companies and dinner theatres operate in the United States. In 2008, 11 million people attended 1,587 Broadway shows for a total…

Strategic Planning in the Business Enterprise of Christian Colleges and Universities: A Multi-Case Study Approach

ERIC Educational Resources Information Center

Fletcher, Wayne Lewis

2013-01-01

Many tuition-driven private colleges and universities struggled for economic survival in the first decade of this millennium. The current study views higher education from a two-good framework that posits that every college and university provides teaching and service for the societal good while generating revenue from traditional business-like…

26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Rules § 601.102 Classification of taxes collected by the Internal Revenue Service. (a) Principal... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Classification of taxes collected by the Internal Revenue Service. 601.102 Section 601.102 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

47 CFR 36.212 - Basic local services revenue-Account 5000 (Class B telephone companies); Basic area revenue...

Code of Federal Regulations, 2010 CFR

2010-10-01

... (Class B telephone companies); Basic area revenue-Account 5001 (Class A telephone companies). 36.212..., REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Revenues and Certain... companies); Basic area revenue—Account 5001 (Class A telephone companies). (a) Local private line revenues...

14 CFR Sec. 19-5 - Air transport traffic and capacity elements.

Code of Federal Regulations, 2014 CFR

2014-01-01

... passenger-miles CFD * 210 Revenue cargo tons enplaned CFD * 217 Enplaned freight M 219 Enplaned mail M 230 Revenue tons transported CFD * 237 Transported freight S 239 Transported mail S 240 Revenue ton-miles CFD * 241 Revenue ton-miles passenger CFD * 247 Revenue ton-miles freight CFD * 249 Revenue ton-miles mail...