Taxes, bankruptcy costs, and capital structure in for-profit and not-for-profit hospitals.

PubMed

Huang, Sean S; Yang, Jie; Carroll, Nathan

2018-02-01

About 60% of the US hospitals are not-for-profit and it is not clear how traditional theories of capital structure should be adapted to understand the borrowing behavior of not-for-profit hospitals. This paper identifies important determinants of capital structure taken from theories describing for-profit firms as well as prior literature on not-for-profit hospitals. We examine the differential effects these factors have on the capital structure of for-profit and not-for-profit hospitals. Specifically, we use a difference-in-differences regression framework to study how differences in leverage between for-profit and not-for-profit hospitals change in response to key explanatory variables (i.e. tax rates and bankruptcy costs). The sample in this study includes most US short-term general acute hospitals from 2000 to 2012. We find that personal and corporate income taxes and bankruptcy costs have significant and distinct effects on the capital structure of for-profit and not-for-profit hospitals. Specifically, relative to not-for-profit hospitals: (1) higher corporate income tax encourages for-profit hospitals to increase their debt usage; (2) higher personal income tax discourages for-profit hospitals to use debt; and (3) higher expected bankruptcy costs lead for-profit hospitals to use less debt. Over the past decade, the capital structure of for-profit hospitals has been more flexible as compared to that of not-for-profit hospitals. This may suggest that not-for-profit hospitals are more constrained by external financing resources. Particularly, our analysis suggests that not-for-profit hospitals operating in states with high corporate taxes but low personal income taxes may face particular challenges of borrowing funds relative to their for-profit competitors.

26 CFR 301.6362-5 - Qualified nonresident tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... which bears the same ratio to such sum as the amount described in subdivision (i) of this subparagraph... tracing of the profitability of each phase and aspect of the partnership's operations, and shows the State...

Factor analysis of financial and operational performance measures of non-profit hospitals.

PubMed

Das, Dhiman

2009-01-01

To understand the important dimensions of the financial and operational performance of non-profit hospitals. Secondary data for non-profit US hospitals between 1996 and 2004. I use iterative principal factor analysis of hospitals' financial and operational ratios for each year of the study. For factor interpretation, I use oblique rotation. Financial ratios were created using cost report data from HCRIS 2552-96 available from the Centers for Medicaid & Medicare Services (CMS). I identify five factors--capital structure, profitability, activity, liquidity, and an operational factor--that explain most of the variation in the performance of non-profit hospitals. I also find that capital structure is more important than profitability in determining the performance of these hospitals. The importance of capital structure highlights a significant shift in the organization of the non-profit hospitals' finances.

Impact of robotic operative efficiency on profitability.

PubMed

Geller, Elizabeth J; Matthews, Catherine A

2013-07-01

We sought to determine the impact of robotic operative efficiency on profitability and assess the impact of secondary variables. Financial data were collected for all robotic cases performed for fiscal years 2010 (FY10) and 2011 (FY11) at University of North Carolina at Chapel Hill, and included 9 surgical subspecialties. Profitability was defined as a positive operating income. From July 2009 through June 2011, 1295 robotic cases were performed. Robotic surgery was profitable in both fiscal years, with an operating income of $386,735 in FY10 and $822,996 in FY11. In FY10, urogynecology and pediatric surgery were the only nonprofitable subspecialties. In FY11, all subspecialties were profitable. Profitability was associated with case time, payor mix, and procedure type (all P < .05). Urogynecology case time decreased from 220-179 minutes (P = .012) and pediatric surgery from 418-258 minutes (P = .019). Robotic operative efficiency has a large impact on overall profitability regardless of surgical specialty. Copyright © 2013 Mosby, Inc. All rights reserved.

Subfield profitability analysis reveals an economic case for cropland diversification

NASA Astrophysics Data System (ADS)

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

2016-01-01

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

Marketization in Long-Term Care: A Cross-Country Comparison of Large For-Profit Nursing Home Chains.

PubMed

Harrington, Charlene; Jacobsen, Frode F; Panos, Justin; Pollock, Allyson; Sutaria, Shailen; Szebehely, Marta

2017-01-01

This article presents cross-country comparisons of trends in for-profit nursing home chains in Canada, Norway, Sweden, United Kingdom, and the United States. Using public and private industry reports, the study describes ownership, corporate strategies, costs, and quality of the 5 largest for-profit chains in each country. The findings show that large for-profit nursing home chains are increasingly owned by private equity investors, have had many ownership changes over time, and have complex organizational structures. Large for-profit nursing home chains increasingly dominate the market and their strategies include the separation of property from operations, diversification, the expansion to many locations, and the use of tax havens. Generally, the chains have large revenues with high profit margins with some documented quality problems. The lack of adequate public information about the ownership, costs, and quality of services provided by nursing home chains is problematic in all the countries. The marketization of nursing home care poses new challenges to governments in collecting and reporting information to control costs as well as to ensure quality and public accountability.

Marketization in Long-Term Care: A Cross-Country Comparison of Large For-Profit Nursing Home Chains

PubMed Central

Harrington, Charlene; Jacobsen, Frode F; Panos, Justin; Pollock, Allyson; Sutaria, Shailen; Szebehely, Marta

2017-01-01

This article presents cross-country comparisons of trends in for-profit nursing home chains in Canada, Norway, Sweden, United Kingdom, and the United States. Using public and private industry reports, the study describes ownership, corporate strategies, costs, and quality of the 5 largest for-profit chains in each country. The findings show that large for-profit nursing home chains are increasingly owned by private equity investors, have had many ownership changes over time, and have complex organizational structures. Large for-profit nursing home chains increasingly dominate the market and their strategies include the separation of property from operations, diversification, the expansion to many locations, and the use of tax havens. Generally, the chains have large revenues with high profit margins with some documented quality problems. The lack of adequate public information about the ownership, costs, and quality of services provided by nursing home chains is problematic in all the countries. The marketization of nursing home care poses new challenges to governments in collecting and reporting information to control costs as well as to ensure quality and public accountability. PMID:28634428

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

PubMed

Bryce, H J

1994-06-01

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

A financial ratio analysis of for-profit and non-profit rural referral centers.

PubMed

McCue, Michael J; Nayar, Preethy

2009-01-01

National financial data show that rural referral center (RRC) hospitals have performed well financially. RRC hospitals' median cash flow margin ratio was 10.04% in 2002 and grew to 11.04% in 2004. The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to those of private, non-profit RRCs. To control for accounting aberrations within a given year, we selected RRCs that reported 3 consecutive fiscal years of Centers for Medicare and Medicaid Services (CMS) cost report data, starting with fiscal year 2004 and ending with fiscal year 2006. Given a limited sample size of 28 for-profit RRCs and 127 non-profits, we used the non-parametric median test to assess median differences in operational and key financial measures between the 2 groups. For-profit RRCs treated less complex cases and reported fewer discharges per bed and fewer occupied beds than did non-profits. However, for-profit RRCs staffed their beds with fewer full-time-equivalent (FTE) personnel and served a higher proportion of Medicaid patients. For-profit RRCs generated operating cash flow margins in excess of 19%, compared to only 8.1% for non-profits, and maintained newer plant and equipment. For-profit RRCs generated a substantially higher cash flow margin by controlling their operating costs.

New York Racing Association (NYRA) Clean Water Act Settlement

EPA Pesticide Factsheets

The New York Racing Association (NYRA) is a not-for-profit corporation that operates the Aqueduct Racetrack in Ozone Park, New York, pursuant to a franchise agreement with the State of New York, who owns the facility.

Clinical laboratory as an economic model for business performance analysis

PubMed Central

Buljanović, Vikica; Patajac, Hrvoje; Petrovečki, Mladen

2011-01-01

Aim To perform SWOT (strengths, weaknesses, opportunities, and threats) analysis of a clinical laboratory as an economic model that may be used to improve business performance of laboratories by removing weaknesses, minimizing threats, and using external opportunities and internal strengths. Methods Impact of possible threats to and weaknesses of the Clinical Laboratory at Našice General County Hospital business performance and use of strengths and opportunities to improve operating profit were simulated using models created on the basis of SWOT analysis results. The operating profit as a measure of profitability of the clinical laboratory was defined as total revenue minus total expenses and presented using a profit and loss account. Changes in the input parameters in the profit and loss account for 2008 were determined using opportunities and potential threats, and economic sensitivity analysis was made by using changes in the key parameters. The profit and loss account and economic sensitivity analysis were tools for quantifying the impact of changes in the revenues and expenses on the business operations of clinical laboratory. Results Results of simulation models showed that operational profit of €470 723 in 2008 could be reduced to only €21 542 if all possible threats became a reality and current weaknesses remained the same. Also, operational gain could be increased to €535 804 if laboratory strengths and opportunities were utilized. If both the opportunities and threats became a reality, the operational profit would decrease by €384 465. Conclusion The operational profit of the clinical laboratory could be significantly reduced if all threats became a reality and the current weaknesses remained the same. The operational profit could be increased by utilizing strengths and opportunities as much as possible. This type of modeling may be used to monitor business operations of any clinical laboratory and improve its financial situation by implementing changes in the next fiscal period. PMID:21853546

Clinical laboratory as an economic model for business performance analysis.

PubMed

Buljanović, Vikica; Patajac, Hrvoje; Petrovecki, Mladen

2011-08-15

To perform SWOT (strengths, weaknesses, opportunities, and threats) analysis of a clinical laboratory as an economic model that may be used to improve business performance of laboratories by removing weaknesses, minimizing threats, and using external opportunities and internal strengths. Impact of possible threats to and weaknesses of the Clinical Laboratory at Našice General County Hospital business performance and use of strengths and opportunities to improve operating profit were simulated using models created on the basis of SWOT analysis results. The operating profit as a measure of profitability of the clinical laboratory was defined as total revenue minus total expenses and presented using a profit and loss account. Changes in the input parameters in the profit and loss account for 2008 were determined using opportunities and potential threats, and economic sensitivity analysis was made by using changes in the key parameters. The profit and loss account and economic sensitivity analysis were tools for quantifying the impact of changes in the revenues and expenses on the business operations of clinical laboratory. Results of simulation models showed that operational profit of €470 723 in 2008 could be reduced to only €21 542 if all possible threats became a reality and current weaknesses remained the same. Also, operational gain could be increased to €535 804 if laboratory strengths and opportunities were utilized. If both the opportunities and threats became a reality, the operational profit would decrease by €384 465. The operational profit of the clinical laboratory could be significantly reduced if all threats became a reality and the current weaknesses remained the same. The operational profit could be increased by utilizing strengths and opportunities as much as possible. This type of modeling may be used to monitor business operations of any clinical laboratory and improve its financial situation by implementing changes in the next fiscal period.

The role of non-operating income in community benefit provision by not-for-profit hospitals.

PubMed

Song, Paula H; McCullough, Jeffrey S; Reiter, Kristin L

2013-01-01

Not-for-profit hospitals are under increased public scrutiny for providing what some view as insufficient levels of community benefit compared to their tax-exempt benefits. One potential driver of community benefit is financial surplus, which arises from both patient care (operating) activities and non-patient care (non-operating) activities. This study addresses the effect of hospitals' non-operating income on not-for-profit hospitals' provision of community benefit. The study sample includes 217 unique not-for-profit, non-governmental, general, acute care hospitals in California between 1997 and 2010 that filed annual reports with the California Office of Statewide Health Planning and Development (OSHPD). We model the effect of hospitals' operating and non-operating incomes on hospitals' community benefit, controlling for observable hospital characteristics such as scale and system membership, local competition, time trends, and hospital fixed effects. Our results indicate that non-operating income has no effect on levels of community benefit provided by not-for-profit hospitals. This finding suggests that not-for-profit hospitals budget for uncompensated care at levels that are prioritized over other potential investments if non-operating income falls, but remain fixed if non-operating income rises.

Nursing home financial performance: the role of ownership and chain affiliation.

PubMed

Weech-Maldonado, Robert; Laberge, Alex; Pradhan, Rohit; Johnson, Christopher E; Yang, Zhou; Hyer, Kathryn

2012-01-01

The nursing home industry serves one of the most vulnerable populations, and its financial sustainability is a matter of public concern. However, limited empirical evidence exists on the impact of ownership and chain affiliation on nursing home financial performance. The aim of this study was to examine the joint effects of ownership and chain affiliation on the financial performance of the nursing home industry for the study period 1999-2004 on a national sample of 11,236 nursing homes per year. Data included the Medicare Cost Reports; the Online Survey, Certification, and Reporting file; and the Area Resource File. Dependent variables included operating and total margins. Independent variables included four ownership/chain affiliation combinations: for-profit chain, for-profit independent, not-for-profit chain, and not-for-profit independent. Random effects generalized least square regressions were performed. Results show that for-profit nursing homes delivered better financial performance than not-for-profit facilities did across both operating and total margins. However, the relationship between chain affiliation and financial performance was more nuanced. In the case of operating margin, chain-affiliated facilities delivered superior financial performance irrespective of ownership type; however, in the case of total margin, independents outperformed chain-affiliated facilities among for-profits. Our findings show an interactive effect of ownership and chain affiliation on nursing home financial performance, suggesting the pursuit of different organizational strategies by different ownership/chain affiliation subgroups (for-profit chain, for-profit independent, not-for-profit chain, and not-for-profit independent), with implications for financial performance. For-profit independent nursing homes managed to be the top performing group in terms of overall financial despite the operating financial advantage of for-profit chain-affiliated nursing homes. Similarly, not-for-profit independent nursing homes and not-for-profit chain homes had comparable overall financial performance despite the operating financial advantage of chain homes.

How can states provide affordable pharmaceuticals to the underserved?

PubMed

Zara, Jane

2006-11-01

Advocates of drug price restrictions in the U.S. argue that pharmaceutical companies operate in an unregulated market, free to charge whatever price the market will bear. The pharmaceutical industry insists that these large profits are justified for investments toward discovering new life saving medicines. As innovation wanes, marketing costs soar, and drug profits rise, public interest advocates and state leaders are challenging this justification. This article examines current problems associated with the ability to procure affordable medicines, and examines mounting tensions between the federal government and the states, particularly regarding the states' ability to negotiate lower prices with drug manufacturers in light of the recent Medicare changes. It provides a brief survey of efforts underway to secure affordable pharmaceuticals for state's residents, addressing the history and feasibility of using compulsory licensing for producing affordable life-saving drugs with respect to public health, constitutional, eminent domain, and anti-trust issues.

Formulation and demonstration of a robust mean variance optimization approach for concurrent airline network and aircraft design

NASA Astrophysics Data System (ADS)

Davendralingam, Navindran

Conceptual design of aircraft and the airline network (routes) on which aircraft fly on are inextricably linked to passenger driven demand. Many factors influence passenger demand for various Origin-Destination (O-D) city pairs including demographics, geographic location, seasonality, socio-economic factors and naturally, the operations of directly competing airlines. The expansion of airline operations involves the identificaion of appropriate aircraft to meet projected future demand. The decisions made in incorporating and subsequently allocating these new aircraft to serve air travel demand affects the inherent risk and profit potential as predicted through the airline revenue management systems. Competition between airlines then translates to latent passenger observations of the routes served between OD pairs and ticket pricing---this in effect reflexively drives future states of demand. This thesis addresses the integrated nature of aircraft design, airline operations and passenger demand, in order to maximize future expected profits as new aircraft are brought into service. The goal of this research is to develop an approach that utilizes aircraft design, airline network design and passenger demand as a unified framework to provide better integrated design solutions in order to maximize expexted profits of an airline. This is investigated through two approaches. The first is a static model that poses the concurrent engineering paradigm above as an investment portfolio problem. Modern financial portfolio optimization techniques are used to leverage risk of serving future projected demand using a 'yet to be introduced' aircraft against potentially generated future profits. Robust optimization methodologies are incorporated to mitigate model sensitivity and address estimation risks associated with such optimization techniques. The second extends the portfolio approach to include dynamic effects of an airline's operations. A dynamic programming approach is employed to simulate the reflexive nature of airline supply-demand interactions by modeling the aggregate changes in demand that would result from tactical allocations of aircraft to maximize profit. The best yet-to-be-introduced aircraft maximizes profit by minimizing the long term fleetwide direct operating costs.

Resolving Conflicts of Interest in State-Owned Enterprises

ERIC Educational Resources Information Center

Radon, Jenik; Thaler, Julius

2005-01-01

State-owned enterprises (SOEs) face conflicts of interest that stem from a government's dual role as an owner, operator and businessman on the one hand and as the protector of the public interest and therefore a regulator of the SOE on the other hand. Besides pursuing profit maximisation like any private business, SOEs often have a mandate if not…

Association of market, mission, operational, and financial factors on hospital acquisition prices: 1999 through 2001.

PubMed

McCue, Michael J; Kim, Tae Hyun

2005-01-01

Since the Balanced Budget Act of 1997, there has been a decline in the number of hospital acquisitions. Using data from 1999 through 2001, we examined the relationship between market, mission, operational, and financial factors on hospital acquisition prices. Using an ordinary least squares regression model, we found that acquiring multihospital systems paid a higher price for larger hospitals with fewer unoccupied beds and greater profitability. Although only marginally significant, we also found that acquiring hospital systems paid a higher purchase price for hospitals in near urban markets and for hospitals located in the Central region of the United States. From a policy standpoint, we found no significant difference in the purchase price paid between for-profit and nonprofit hospitals.

48 CFR 970.5227-11 - Patent rights-management and operating contracts, for-profit contractor, non-technology transfer.

Code of Federal Regulations, 2010 CFR

2010-10-01

... and operating contracts, for-profit contractor, non-technology transfer. 970.5227-11 Section 970.5227...-technology transfer. Insert the following clause in solicitations and contracts in accordance with 970.2703-1(b)(4): Patent Rights—Management and Operating Contracts, for-Profit Contractor, Non-Technology...

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

ERIC Educational Resources Information Center

Fox Garrity, Bonnie

2015-01-01

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

State University of New York Maritime College Faculty Student Association--Selected Financial Management Practices. Report.

ERIC Educational Resources Information Center

New York State Office of the Comptroller, Albany. Div. of Management Audit and State Financial Services.

The Maritime College Faculty Student Association (FSA) is a campus-based, not-for-profit corporation that was formed to operate, manage, and promote educationally related services for the benefit of the campus community at the State University of New York Maritime College, which trains students to become licensed officers in the U.S. Merchant…

76 FR 3630 - Notice of Public Information Collection(s) Being Reviewed by the Federal Communications...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-20

... for-profit entities and State, local or tribal government. Number of Respondents and Responses: 8,250... standards set forth in Sec. 76.605(a)(11). 47 CFR Section 76.601 states prior to additional testing pursuant to Section 76.601(c), the local franchising authority shall notify the cable operator, who will then...

Does outsourcing affect hospital profitability?

PubMed

Danvers, Kreag; Nikolov, Pavel

2010-01-01

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

Are high penetrations of commercial cogeneration good for society?

NASA Astrophysics Data System (ADS)

Keen, Jeremy F.; Apt, Jay

2016-12-01

Low natural gas prices, market reports and evidence from New York State suggest that the number of commercial combined heat and power (CHP) installations in the United States will increase by 2%-9% annually over the next decade. We investigate how increasing commercial CHP penetrations may affect net emissions, the distribution network, and total system energy costs. We constructed an integrated planning and operations model that maximizes owner profit through sizing and operation of CHP on a realistic distribution feeder in New York. We find that a greater penetration of CHP reduces both total system energy costs and network congestion. Commercial buildings often have low and inconsistent heat loads, which can cause low fuel utilization efficiencies, low CHP rates-of-return and diminishing avoided emissions as CHP penetration increases. In the northeast, without policy intervention, a 5% penetration of small commercially owned CHP would increase CO2 emissions by 2% relative to the bulk power grid. Low emission CHP installations can be encouraged with incentives that promote CHP operation only during times of high heat loads. Time-varying rates, such as time-of-day and seasonal rates, are one option and were shown to reduce customer emissions without reducing profits. In contrast, natural gas rate discounts, a common incentive for industrial CHP in some states, can encourage CHP operation during low heat loads and thus increase emissions.

Regenerative agriculture: merging farming and natural resource conservation profitably.

PubMed

LaCanne, Claire E; Lundgren, Jonathan G

2018-01-01

Most cropland in the United States is characterized by large monocultures, whose productivity is maintained through a strong reliance on costly tillage, external fertilizers, and pesticides (Schipanski et al., 2016). Despite this, farmers have developed a regenerative model of farm production that promotes soil health and biodiversity, while producing nutrient-dense farm products profitably. Little work has focused on the relative costs and benefits of novel regenerative farming operations, which necessitates studying in situ , farmer-defined best management practices. Here, we evaluate the relative effects of regenerative and conventional corn production systems on pest management services, soil conservation, and farmer profitability and productivity throughout the Northern Plains of the United States. Regenerative farming systems provided greater ecosystem services and profitability for farmers than an input-intensive model of corn production. Pests were 10-fold more abundant in insecticide-treated corn fields than on insecticide-free regenerative farms, indicating that farmers who proactively design pest-resilient food systems outperform farmers that react to pests chemically. Regenerative fields had 29% lower grain production but 78% higher profits over traditional corn production systems. Profit was positively correlated with the particulate organic matter of the soil, not yield. These results provide the basis for dialogue on ecologically based farming systems that could be used to simultaneously produce food while conserving our natural resource base: two factors that are pitted against one another in simplified food production systems. To attain this requires a systems-level shift on the farm; simply applying individual regenerative practices within the current production model will not likely produce the documented results.

For-profit hospital ownership status and use of brachytherapy after breast-conserving surgery.

PubMed

Sen, Sounok; Soulos, Pamela R; Herrin, Jeph; Roberts, Kenneth B; Yu, James B; Lesnikoski, Beth-Ann; Ross, Joseph S; Krumholz, Harlan M; Gross, Cary P

2014-05-01

Little is known about the relationship between operative care for breast cancer at for-profit hospitals and subsequent use of adjuvant radiation therapy (RT). Among Medicare beneficiaries, we examined whether hospital ownership status is associated with the use of breast brachytherapy--a newer and more expensive modality--as well as overall RT. We conducted a retrospective study of female Medicare beneficiaries who received breast-conserving surgery for invasive breast cancer in 2008 and 2009. We assessed the relationship between hospital ownership and receipt of brachytherapy or overall RT by using hierarchical generalized linear models. The sample consisted of 35,118 women, 8.0% of whom had breast-conserving operations at for-profit hospitals. Among patients who received RT, those who underwent operation at for-profit hospitals were more likely to receive brachytherapy (20.2%) than patients treated at not-for-profit hospitals (15.2%; odds ratio [OR] for for-profit versus not-for-profit: 1.50; 95% confidence interval [95% CI] 1.23-1.84; P < .001). Among women aged 66-79 years, there was no relationship between hospital ownership status and overall use of RT. Among women ages 80-94 years of age--the group least likely to benefit from RT due to shorter life expectancy--undergoing breast-conserving operations at a for-profit hospital was associated with greater overall use of RT (OR 1.22; 95% CI 1.03-1.45, P = .03) and brachytherapy use (OR 1.66; 95% CI 1.18-2.34, P = .003). Operative care at for-profit hospitals was associated with increased use of the newer and more expensive RT modality, brachytherapy. Among the oldest women who are least likely to benefit from RT, operative care at a for-profit hospital was associated with greater overall use of RT, with this difference largely driven by the use of brachytherapy. Copyright © 2014 Mosby, Inc. All rights reserved.

Relative performance of for-profit psychiatric hospitals in investor-owned systems and nonprofit psychiatric hospitals.

PubMed

McCue, M J; Clement, J P

1993-01-01

The authors analyzed the differences in operational and financial performance between 42 matched pairs of for-profit psychiatric hospitals belonging to multifacility organizations and nonprofit psychiatric hospitals for the fiscal years ending in 1986 through 1990. The pairs of short-term hospitals were matched according to location, standard metropolitan statistical area, or wage index. Analyses were based on data on these hospitals from the Health Care Financing Administration. The groups of variables studied included the hospitals' operational performance and productivity, profitability and payer mix, revenue and expenses, and capital structure. Differences in the mean values of the variables for the for-profit hospitals and the nonprofit hospitals were analyzed by pairwise t tests. The for-profit organization hospitals had significantly higher net revenue, lower salary expenses, and higher profits than the nonprofit hospitals. Patients in the for-profit hospitals had longer stays, and these hospitals had fewer full-time employees per adjusted inpatient day and per adjusted discharge. The higher prices and operating margins of the for-profit hospitals belonging to investor-owned systems reflect the profit-maximizing goal of these facilities. The ability of for-profit organization hospitals to achieve economies of scale in expenses, however, was not evident except in the case of salary expenses.

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...

U.S.-French Commercial Ties

DTIC Science & Technology

2008-05-19

Z39-18 U.S.- French Commercial Ties Summary U.S. commercial ties with France are extensive, mutually profitable, and growing. With over $1.2 billion...relationship. The scale of sales of U.S.-owned companies operating in France and French -owned companies operating in the United States outweighs trade...with investments valued at $65.9 billion was the number one foreign investor in France . During that same year, French companies had direct

26 CFR 1.894-1 - Income affected by treaty.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... States $60,000 in service fees through the operation of business A and $10,000 in dividends through the... corporation. The service fees are considered to be industrial or commercial profits under the tax convention...

26 CFR 1.894-1 - Income affected by treaty.

Code of Federal Regulations, 2011 CFR

2011-04-01

...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... States $60,000 in service fees through the operation of business A and $10,000 in dividends through the... corporation. The service fees are considered to be industrial or commercial profits under the tax convention...

Nonprofit Sharing

ERIC Educational Resources Information Center

Koss, Linda

2007-01-01

The United States is home to about 1.3 million organizations that fall under the IRS's 501(c)(3) classification of "[tax]-exempt organizations," known informally as nonprofits. A nonprofit is defined as a formally incorporated nongovernmental organization that operates in the public interest, rather than in order to make a profit. Its income, in…

77 FR 69846 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-21

..., and Risk Adjustment, have general information reporting requirements that apply to non-QHPs outside of...; Frequency: Annually; Affected Public: States and Private Sector: Business or other for-profits and not-for..., Regulations Development Group, Division B, Office of Strategic Operations and Regulatory Affairs. [FR Doc...

75 FR 8385 - Agency Information Collection Activities: Submission for OMB Review; Comment Request, OMB No...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-24

... applicants' familiarity with national preparedness architecture and identify how elements of this architecture have been incorporated into regional/ State/local planning, operations, and investments. The TSP.... Affected Public: Business or other for-profit. Estimated Number of Respondents: 25. Frequency of Response...

The shifting functional balance of patents and drug regulation.

PubMed

Eisenberg, R S

2001-01-01

Patents are often portrayed as the necessary reward to compensate pharmaceutical firms for the huge costs and risks associated with Food and Drug Administration (FDA)-mandated clinical trials of new drugs. But the relationship between the patent system and other regulation of drugs is more complex than this simple formulation suggests. Drug regulation operates in tandem with patents to make proprietary products profitable, and patents themselves increasingly threaten to limit profitability by diverting profits elsewhere. At the same time, resistance to high drug prices is prompting new state and federal regulatory initiatives that threaten to reduce the value of drug patents. The distinctive intertwining of patents with other regulatory regimes and the shifting role of patents in the biopharmaceutical sector call into question how this singular success story for innovation policy will play out in the future.

Setting up a mobile dental practice within your present office structure.

PubMed

Morreale, James P; Dimitry, Susan; Morreale, Mark; Fattore, Isabella

2005-02-01

Different service models have emerged in Canada and the United States to address the issue of senior citizens' lack of access to comprehensive dental care. Over the past decade, one such model, the use of mobile dental service units, has emerged as a practical strategy. This article describes a mobile unit, operated as an adjunct to the general practitioner's office and relying mainly on existing office resources, both human and capital, to deliver services at long-term care institutions. The essential components of a profitable geriatric mobile unit are described, including education, equipment, marketing research and development, and human resource management. Issues related to patient consent and operating expenditures are also discussed. Data from one practitioner's mobile dental unit, in Hamilton, Ontario, are presented to demonstrate the feasibility and profitability of this approach.

Beyond reliability to profitability

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

Bond, T.H.; Mitchell, J.S.

1996-07-01

Reliability concerns have controlled much of power generation design and operations. Emerging from a strictly regulated environment, profitability is becoming a much more important concept for today`s power generation executives. This paper discusses the conceptual advance-view power plant maintenance as a profit center, go beyond reliability, and embrace profitability. Profit Centered Maintenance begins with the premise that financial considerations, namely profitability, drive most aspects of modern process and manufacturing operations. Profit Centered Maintenance is a continuous process of reliability and administrative improvement and optimization. For the power generation executives with troublesome maintenance programs, Profit Centered Maintenance can be the blueprintmore » to increased profitability. It requires the culture change to make decisions based on value, to reengineer the administration of maintenance, and to enable the people performing and administering maintenance to make the most of available maintenance information technology. The key steps are to optimize the physical function of maintenance and to resolve recurring maintenance problems so that the need for maintenance can be reduced. Profit Centered Maintenance is more than just an attitude it is a path to profitability, be it resulting in increased profits or increased market share.« less

Issues and Challenges in Self-Sustaining Response Supply Chains

DTIC Science & Technology

2013-09-28

2013). Supply chain management: Strategy, planning, and operation (5th ed.). Pearson Education. Coombs , W. T. (1999). Ongoing crisis communication ...United States has entered after the 2008 financial crisis . The U.S. DoD budget is tighter, so it must be able to maintain the same capabilities as...Kleindorfer, Singhal, and Van Wassenhove (2005) helped focus the operations community on the “Triple Bottom Line”—profit, people, and planet. They argued

Operations Research and the US (United States) Army

DTIC Science & Technology

1983-04-07

technology "developed more rapidly than it could be absorbed effectively into military tactics and strategy." 4 World War II is usually identified as...Corporation, was formed by the Air Force as a non-profit organization to provide technological advice. 7 By the early 1950’s the public recognized operations... enlight - ening. He recognized the important and clearly distinguishable roles played by the technical analyst and the military decision maker. The systems

The comparative economic performance of investor-owned chain and not-for-profit hospitals.

PubMed

Watt, J M; Derzon, R A; Renn, S C; Schramm, C J; Hahn, J S; Pillari, G D

1986-01-09

We examined the differences in the economic performance of 80 matched pairs of investor-owned chain and not-for-profit hospitals in eight states during 1978 and 1980, and considered how their operating strategies might affect their relative success in a more price-conscious market. We found that total charges (adjusted for case mix) and net revenues per case were both significantly higher in the investor-owned chain hospitals, mainly because of higher charges for ancillary services; there were no significant differences between the two groups of hospitals in regard to patient-care costs per case (adjusted for case mix), but the investor-owned hospitals had significantly higher administrative overhead costs; investor-owned hospitals were more profitable; investor-owned hospitals had fewer employees per occupied bed but paid more per employee; investor-owned hospitals had funded more of their capital through debt and had significantly higher capital costs in proportion to their operating costs; and the two groups did not differ in patient mix, as measured by their Medicare case-mix indexes or the proportions of their patients covered by Medicare or Medicaid. We conclude that investor-owned chain hospitals generated higher profits through more aggressive pricing practices rather than operating efficiencies - a result not unexpected in view of past cost-based reimbursement policies. Recent changes in these policies are creating new pressures for cost control and moderation in charges, to which both types of hospitals must adapt. Neither type has a clear-cut advantage in the ability to make the necessary changes.

Traditional Faculty Resistance to the Corporatization Model in Continuing Education: A Case Study

ERIC Educational Resources Information Center

Castillo, Toni M.

2017-01-01

As a result of decreasing state and federal aid to colleges and universities, higher education administrators are seeking alternative revenue streams to help support operational expenses. Though commercial influences are not new to the higher education sector, their size and scope within traditional liberal arts and private non-profit universities…

43 CFR 32.2 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-10-01

... the Pacific Islands and the Northern Marianas. (e) Refugee/parolee. An alien who is admitted into the... in existence at least 2 years which has successfully applied to a State for funds to operate a YACC... private non-profit agency or organization which has been in existence for at least 2 years and is under...

43 CFR 32.2 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-10-01

... the Pacific Islands and the Northern Marianas. (e) Refugee/parolee. An alien who is admitted into the... in existence at least 2 years which has successfully applied to a State for funds to operate a YACC... private non-profit agency or organization which has been in existence for at least 2 years and is under...

43 CFR 32.2 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... the Pacific Islands and the Northern Marianas. (e) Refugee/parolee. An alien who is admitted into the... in existence at least 2 years which has successfully applied to a State for funds to operate a YACC... private non-profit agency or organization which has been in existence for at least 2 years and is under...

Agroforestry: Enhancing resiliency in U.S. agricultural landscapes under changing conditions

Treesearch

Michele M. Schoeneberger; Gary Bentrup; Toral Patel-Weynand

2017-01-01

Agroforestry, the intentional integration of trees and shrubs into crop and animal production systems, is being deployed to enhance productivity, profitability, and environmental stewardship of agricultural operations and lands across the United States. This assessment provides a science-based synthesis on the use of agroforestry for mitigation and adaptation services...

Agroforestry: Enhancing resiliency in U.S. agricultural landscapes under changing conditions - executive summary

Treesearch

Toral Patel-Weynand; Gary Bentrup; Michele M. Schoeneberger

2017-01-01

Agroforestry, the intentional integration of trees and shrubs into crop and animal production systems, is being deployed to enhance productivity, profitability, and environmental stewardship of agricultural operations and lands across the United States. The full assessment at https://doi.org/10.2737/WO-GTR-96...

Conflict and Co-Operation between "Popular" and "State" Education in Latin America

ERIC Educational Resources Information Center

Kane, Liam

2007-01-01

During the Latin American oppression of the 1970s, as the rapidly increasing number of grassroots "popular" social movements sought to profit from and expand the ideas of the radical Brazilian educationist Paulo Freire, there developed, in its own right, a "popular education" movement which engaged in radical education for…

7 CFR 1400.3 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-01-01

... profitability of the farming operation, taking into consideration the person's or legal entity's commensurate..., when made together, results in a critical impact on the profitability of the farming operation in an...

7 CFR 1400.3 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... profitability of the farming operation, taking into consideration the person's or legal entity's commensurate..., when made together, results in a critical impact on the profitability of the farming operation in an...

7 CFR 1400.3 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-01-01

... profitability of the farming operation, taking into consideration the person's or legal entity's commensurate..., when made together, results in a critical impact on the profitability of the farming operation in an...

7 CFR 1400.3 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-01-01

... profitability of the farming operation, taking into consideration the person's or legal entity's commensurate..., when made together, results in a critical impact on the profitability of the farming operation in an...

Ranking of Texas reservoirs for application of carbon dioxide miscible displacement

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

Ham, J

Of the 431 reservoirs screened, 211 projected revenue that exceeded cost, ie, were profitable. Only the top 154 reservoirs, however, showed a profit greater than 30%. The top 10 reservoirs predicted a profit of at least 80%. Six of the top ten were Gulf Coast sandstones. The reservoirs are representative of the most productive discoveries in Texas; they account for about 72% of the recorded 52 billion barrels oil production in the State. Preliminary evaluation in this study implied that potential production from CO{sub 2}-EOR could be as much as 4 billion barrels. In order to enhance the chances ofmore » achieving this, DOE should consider a targeted outreach program to the specific independent operators controlling the leases. Development of ownership/technical potential maps and an outreach program should be initiated to aid this identification.« less

The new landscape for nonprofits.

PubMed

Ryan, W P

1999-01-01

For most of this century, society's caring functions have been the work of government and charities. But social services in the United States are in a period of transition. Today the U.S. government no longer considers nonprofits to be entitled--or even best qualified--to provide social services. Profit-seeking companies like Lockheed Martin are now winning contracts for such services. William Ryan describes how government outsourcing and a new business mind-set have changed the landscape of social services. The change raises fundamental questions about the mission and future of nonprofits. Ryan attributes the growth of for-profits in the social service industry to four factors: size, capital, mobility, and responsiveness. While those attributes give for-profits an advantage in acquiring new contracts, nonprofits have not yet lost their foothold. Ryan cites examples of organizations like the YWCA and Abraxas to demonstrate various ways that nonprofits are responding--from subcontracting to partnership to outright conversion to for-profit status. By playing in the new marketplace, nonprofits will be forced to reconfigure their operations and organizations in ways that could compromise their missions. Because nonprofits now find themselves sharing territory with for-profits, sometimes as collaborators and sometimes as competitors, the distinctions between these organizations will continue to blur. The point, Ryan argues, is not whether nonprofits can survive opposition from for-profits. Many have already adjusted to the new competitive environment. The real issue is whether nonprofits can adapt without compromising the qualities that distinguish them from for-profit organizations.

Development of an activity-based costing model to evaluate physician office practice profitability.

PubMed

Dugel, Pravin U; Tong, Kuo Bianchini

2011-01-01

Newer treatment regimens for age-related macular degeneration have significantly affected traditional and non-traditional retinal services across all types of practice settings around the country as they seek to find a balance among delivering best patient care, keeping operating costs under control, and maintaining profitability. A systematic retrospective review of a multi-city, multi-physician retinal practice's accounting system to obtain data on revenues, expenses, and profit. Data reviewed were from practice management systems to obtain claims level data on clinical procedures across 7 primary activity centers: non-laser surgery, laser surgery, office visits, optical coherence tomography (OCT), non-OCT diagnostics, drugs and drug injections, and research. All treated patients from a retina practice from January 1, 2005, to December 31, 2007. Retrospective claims data review from a multi-physician retina practice detailing Current Procedural Terminology and Healthcare Common Procedure Coding System procedures performed and billed, submitted charges, allowed charges, and net collections. Analyses were performed by an outside firm and verified by a risk advisory firm. Identifying practice efficiencies/inefficiencies as they relate to patient care. An elaborate analysis using activity-based costing (ABC) showed that increased office visits and OCT and non-OCT diagnostics had a significant negative impact on the practice's profit margins, whereas surgical procedures contributed to the majority of the practice's profit margins because of the lower operating costs associated with surgery. The practice was able to accommodate the demand in patient volume, medical retina services, and medical imaging with the advent of anti-vascular endothelial growth factor therapy and realized a seismic shift in operating costs. The practice attempted to deliver state-of-the-art patient care in a cost-effective manner, yet underwent a significant decline in its financial health. Copyright © 2011 American Academy of Ophthalmology. Published by Elsevier Inc. All rights reserved.

A market, operation, and mission assessment of large rural for-profit hospitals with positive cash flow.

PubMed

McCue, Michael J

2007-01-01

National benchmark data for 2002 indicate that large rural for-profit hospitals have a median cash flow margin of 19.5% compared to 9.2% for their nonprofit counterparts. This study aims to gain insight regarding the driving factors behind the high cash flow performance of large rural for-profit hospitals. Using 3 annual periods of Centers for Medicare and Medicaid cost report data with the last fiscal year ending between September 30, 2002, and August 30, 2003, the study found a cash flow margin of 21.5% for the large rural for-profit hospitals. All these facilities were owned by hospital management companies. To assess their underlying market, operational, and mission factors, these hospitals were compared to a similar comparison group of large rural nonprofit hospitals that are system owned and have positive cash flows. Using logistic regression analysis, the study found lower operating expense per adjusted discharge and salary expense as a percentage of total operating expense among large rural for-profit, system-owned hospitals with positive cash flows relative to nonprofits with similar traits. Overall, the findings of this study reflect how these for-profit hospitals, which are owned by hospital management companies, focus on controlling their labor costs as well as operating costs per discharge in order to achieve a greater positive cash flow position.

Dewey's Theory of the Democratic Public and the Public Character of Charter Schools

ERIC Educational Resources Information Center

Waks, Leonard J.

2010-01-01

In this essay, Leonard Waks reconsiders the issue of the public character of charter schools, that is, schools funded through public taxation but operated by non-state organizations such as nonprofit and for-profit educational corporations and nongovernmental public interest organizations. Using John Dewey's conception of a democratic public as a…

Secondary Market Activities of the Student Loan Marketing Association. Report to the Committee on Labor and Human Resources, United States Senate.

ERIC Educational Resources Information Center

General Accounting Office, Washington, DC.

Lending and secondary market activities of the Student Loan Marketing Association (Sallie Mae) since it began operations in 1973 were reviewed. Specific areas of review were: the Association's legislative development and financial activities, its profitability compared to commercial banks and other government-sponsored enterprises that provide…

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…

Hospital ownership and medical services: market mix, spillover effects, and nonprofit objectives.

PubMed

Horwitz, Jill R; Nichols, Austin

2009-09-01

Hospitals operate in markets with varied demographic, competitive, and ownership characteristics, yet research on ownership tends to examine hospitals in isolation. Here we examine three hospital ownership types -- nonprofit, for-profit, and government -- and their spillover effects. We estimate the effects of for-profit market share in two ways, on the provision of medical services and on operating margins at the three types of hospitals. We find that nonprofit hospitals' medical service provision systematically varies by market mix. We find no significant effect of market mix on the operating margins of nonprofit hospitals, but find that for-profit hospitals have higher margins in markets with more for-profits. These results fit best with theories in which hospitals maximize their own output.

Hospital activity and hospital profits.

PubMed

Hegji, Charles E

2007-01-01

The paper uses data from a cross section of southeastern hospitals to examine which activities are profitable for hospitals. The analysis suggests that hospitals may operate at less than profit-maximizing levels of output. In addition, contrary to popular belief emergency rooms are shown to be profit generating centers for hospitals.

Pricing Resources in LTE Networks through Multiobjective Optimization

PubMed Central

Lai, Yung-Liang; Jiang, Jehn-Ruey

2014-01-01

The LTE technology offers versatile mobile services that use different numbers of resources. This enables operators to provide subscribers or users with differential quality of service (QoS) to boost their satisfaction. On one hand, LTE operators need to price the resources high for maximizing their profits. On the other hand, pricing also needs to consider user satisfaction with allocated resources and prices to avoid “user churn,” which means subscribers will unsubscribe services due to dissatisfaction with allocated resources or prices. In this paper, we study the pricing resources with profits and satisfaction optimization (PRPSO) problem in the LTE networks, considering the operator profit and subscribers' satisfaction at the same time. The problem is modelled as nonlinear multiobjective optimization with two optimal objectives: (1) maximizing operator profit and (2) maximizing user satisfaction. We propose to solve the problem based on the framework of the NSGA-II. Simulations are conducted for evaluating the proposed solution. PMID:24526889

Pricing resources in LTE networks through multiobjective optimization.

PubMed

Lai, Yung-Liang; Jiang, Jehn-Ruey

2014-01-01

The LTE technology offers versatile mobile services that use different numbers of resources. This enables operators to provide subscribers or users with differential quality of service (QoS) to boost their satisfaction. On one hand, LTE operators need to price the resources high for maximizing their profits. On the other hand, pricing also needs to consider user satisfaction with allocated resources and prices to avoid "user churn," which means subscribers will unsubscribe services due to dissatisfaction with allocated resources or prices. In this paper, we study the pricing resources with profits and satisfaction optimization (PRPSO) problem in the LTE networks, considering the operator profit and subscribers' satisfaction at the same time. The problem is modelled as nonlinear multiobjective optimization with two optimal objectives: (1) maximizing operator profit and (2) maximizing user satisfaction. We propose to solve the problem based on the framework of the NSGA-II. Simulations are conducted for evaluating the proposed solution.

Cotton gin trash in the western United States: Resource inventory and energy conversion characterization

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

Haase, S.G.; Quinn, M.W.; Whittier, J.P.

1993-12-31

The disposal of wastes associated with the processing of cotton is posing increasing problems for cotton gin operators in the western United States. Traditional disposal methods, such as open-air incineration and landfilling are no longer adequate due to increasing environmental concerns. This paper evaluates the technical, economic and environmental feasibility for cotton gin trash to serve as an energy resource. Cotton gin trash has been quantified, by county, in the five cotton-growing states of the western United States. The energy conversion technology that appears to offer the most promise is gasification. An economic evaluation model has been developed that willmore » allow gin operators to analyze their own situation to determine the profitability of converting gin trash to energy.« less

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

Code of Federal Regulations, 2011 CFR

2011-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-01-01

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

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

Code of Federal Regulations, 2014 CFR

2014-01-01

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

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

Code of Federal Regulations, 2013 CFR

2013-01-01

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

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

Code of Federal Regulations, 2012 CFR

2012-01-01

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

14 CFR Section 24 - Profit and Loss Elements

Code of Federal Regulations, 2010 CFR

2010-01-01

... Reporting Requirements Section 24 Profit and Loss Elements Schedule P-1.1—Statement of Operations (a) This... million. Data reported on this schedule shall be for the overall or system operations of the air carrier. (b) This schedule shall show the results of operations for six-month periods ending June 30 and...

The effects of Medicare Health Management Organizations on hospital operating profit in Florida.

PubMed

Large, John T; Sear, Alan M

2005-02-01

Between 1992 and 1997, the number of members enrolled in Medicare Health Management Organizations (HMOs) nationwide in the USA more than doubled. During this period, managed care organizations wielded considerable influence over the health care of a large segment of the Medicare population in Florida. This study examined the impact on operational profit of 148 short-term, acute-care Florida hospitals in this period from Medicare HMO patients, as part of a hospital's payer mix. Three measures of hospital profitability were used: operating profit per actual bed, total operating profit with no adjustment for bed size, and operating margins. The multivariate statistical model employed in this study was a linear mixed model with an autoregressive order one (AR[1]) parametric structure on the covariance matrix. The results of the study indicate that Florida hospitals experienced greater profit pressures from Medicare HMO inpatients than from traditional Medicare inpatients. Further, these hospitals could have experienced positive profit effects with greater traditional Medicare participation and negative financial effects with greater Medicare HMO participation. Additionally, Medicare HMO patients appear to have been admitted to hospitals in worse health condition than those in traditional Medicare. Medicare HMO patients were more likely to have used emergency rooms as the source of admission than traditional Medicare patients. Also, Medicare HMO patients were more likely to have been admitted as emergent cases than traditional Medicare patients. Other research has shown that Medicare HMO patients, at the time of enrolment, are probably healthier than traditional Medicare enrollees, but here they appear to have been admitted to hospitals with higher levels of severity of illness. Explanations are offered for these findings.

Profitability Analysis of Soybean Oil Processes.

PubMed

Cheng, Ming-Hsun; Rosentrater, Kurt A

2017-10-07

Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP), is profitable when the capacity is larger than 17 million kg of annual oil production.

Profitability Analysis of Soybean Oil Processes

PubMed Central

2017-01-01

Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP), is profitable when the capacity is larger than 17 million kg of annual oil production. PMID:28991168

Discussion on joint operation of wind farm and pumped-storage hydroplant

NASA Astrophysics Data System (ADS)

Li, Caifang; Wu, Yichun; Liang, Hao; Li, Miao

2017-12-01

Due to the random fluctuations in wind power, large amounts of grid integration will have a negative impact on grid operation and the consumers. The joint operation with pumped-storage hydroplant with good peak shaving performance can effectively reduce the negative impact on the safety and economic operation of power grid, and improve the utilization of wind power. In addition, joint operation can achieve the optimization of green power and improve the comprehensive economic benefits. Actually, the rational profit distribution of joint operation is the premise of sustainable and stable cooperation. This paper focuses on the profit distribution of joint operation, and applies improved shapely value method, which taking the investments and the contributions of each participant in the cooperation into account, to determine the profit distribution. Moreover, the distribution scheme can provide an effective reference for the actual joint operation of wind farm and pumped-storage hydroplant.

Efficient and Competitive Rationing

DTIC Science & Technology

1988-05-01

that state S enterprises can organize markets that implement priority service efficiently. In Section 5 we study the operation of competitive markets ...exposition.) 5. COMPETITIVE RATIONING We examine next the incentives for profit-maximizing firms in competitive markets to offer priority service. Our...importantly, those equilibria that do exist show that firms have an incentive not to differentiate. It seems clear, 59 therefore, that in competitive markets

Analysis of the United States Marine Corps’ Utilization of Defense Logistics Agency Disposition Services as a Source of Supply

DTIC Science & Technology

2011-12-03

difficult within the DoD because “most incentives and motivations are not apparent for either government or industry ” (p. 84). Doane and Spencer (1997...stated that industry incentives and motivation seem to be based on the same profit and loss theories that were present before acquisition reform...purchased items needed for the unit’s day-to-day operations, such as digital cameras, commercial tactical clothing and eyewear , plasma televisions, lawn

Space processing economics

NASA Technical Reports Server (NTRS)

Bredt, J. H.

1974-01-01

Two types of space processing operations may be considered economically justified; they are manufacturing operations that make profits and experiment operations that provide needed applied research results at lower costs than those of alternative methods. Some examples from the Skylab experiments suggest that applied research should become cost effective soon after the space shuttle and Spacelab become operational. In space manufacturing, the total cost of space operations required to process materials must be repaid by the value added to the materials by the processing. Accurate estimates of profitability are not yet possible because shuttle operational costs are not firmly established and the markets for future products are difficult to estimate. However, approximate calculations show that semiconductor products and biological preparations may be processed on a scale consistent with market requirements and at costs that are at least compatible with profitability using the Shuttle/Spacelab system.

The association of debt financing with not-for-profit hospitals' operational and capital-investment efficiency.

PubMed

Magnus, Stephen A; Wheeler, John R C; Smith, Dean G

2004-01-01

Increased debt in companies can motivate both operational and capital-investment efficiency. This positive influence of debt is attributed to creditors' oversight of corporate behavior and the need to generate cash flows to service debt. Our study investigates whether debt has a similar relationship with efficiency in not-for-profit hospitals. Using statistical analysis of a database of audited financial statements of not-for-profit hospitals, we test whether debt is associated with six distinct measures of operational and capital-investment efficiency. We find that debt either has no association with efficiency or predicts decreased efficiency. Possible explanations are that creditors' oversight is less tight in the not-for-profit setting and that debt may at times motivate excessive capital investment because of a legal requirement to tie tax-exempt debt with a capital-investment project.

Natural resource theory of unitary taxation

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

Johnston, J.L.; Reynolds, A.

1985-01-01

Empirical evidence supports the tentative hypothesis that unitary taxation encourages natural resource recovery in states well endowed with timber, fuels, and nonfuel minerals. Consequently, if combined apportionment is a stable institution in any state, it will remain so while extractive industries, with higher upstream than downstream profitability, continue to dominate the state's economy. Over time, however, nonproducing states will abandon unitary taxation to prevent integrated firms from disinvesting within their borders and expanding operations in states with a hospitable investment climate. Since states, like firms, must compete with one another, unitary taxation will become less important as state economies becomemore » less dependent on the recovery of natural resources. 43 references, 1 figure, 4 tables.« less

The Excessive Profits of Defense Contractors: Evidence and Determinants

DTIC Science & Technology

2012-04-30

of Science in statistics from Iowa State University, and a Bachelor of Science in management science from the University of Science & Technology of...and The Institute for Operations Research and Management Sciences . He served as a member of the Business and Industry Executive Committee, Management ...Omega: The International Journal of Management Science . He is coauthor of Introduction to Financial Accounting (Harper & Row); and author of Cases

"Opening" a New Kind of High School: The Story of the Open High School of Utah

ERIC Educational Resources Information Center

Tonks, DeLaina; Weston, Sarah; Wiley, David; Barbour, Michael K.

2013-01-01

The use of online learning at the primary and secondary school level is growing exponentially in the United States. Much of this growth is with full-time online schools, most of which are operated by for-profit companies that use proprietary online course content. In this article we trace the development of, and philosophy behind, a full-time…

78 FR 40482 - Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-05

... following address: CMS, Office of Strategic Operations and Regulatory Affairs, Division of Regulations...): Frequency: Occasionally; Affected Public: Private sector--Business or other for-profits; Number of...; Affected Public: Private sector--Business or other for-profits and Not-for-profit institutions; Number of...

Profitability of Cropping Systems Featuring Tillage and Compost

USDA-ARS?s Scientific Manuscript database

Productivity rather than profitability is often used to compare agronomic systems. Increasing energy prices will force producers to scrutinize machinery operation and input costs, which will shift emphasis to profitability. The objective of this study was to compare returns to land and management fo...

Strategic relatedness in mergers and financial performance: the case of the health maintenance organization industry in the United States.

PubMed

Weech-Maldonado, Robert

2002-11-01

Knowledge and identification of strategic factors associated with favourable post-acquisition performance can be of benefit to both managers and shareholders. From a management perspective, the identification of contextual factors that can influence postmerger performance is 'strategic' in nature, and should be considered in the analysis of future acquisitions. Within the context of the health maintenance organization (HMO) industry, this study examines the impact of strategic relatedness on postmerger financial performance. Strategic relatedness is conceptualized as similarity between the acquirer and target HMOs in terms of operational efficiency, marketing orientation, organizational structure and profit orientation. Regression analysis showed that similarity in operational efficiency and similarity in HMO structure were associated with better postmerger financial performance. However, marketing orientation similarity and profit orientation similarity were not significantly related to postmerger performance. This finding suggests that HMO mergers involving firms with similar strategic orientations and similar approaches to the delivery of care have greater strategic fit and experience better financial performance.

Nonprofit conversion: theory, evidence, and state policy options.

PubMed Central

Marsteller, J A; Bovbjerg, R R; Nichols, L M

1998-01-01

OBJECTIVE: To describe the contributions of nonprofit hospitals and health plans to healthcare markets and to analyze state policy options with regard to the conversion of nonprofits to for-profit status. DATA SOURCES/STUDY SETTING: Secondary national and state data from a variety of sources, 1980-present. STUDY DESIGN: Policy analysis. DATA COLLECTION/EXTRACTION METHODS: Development of a conceptual economic framework; analysis of empirical, legal, and theoretical literature; and review of statutes, rules, and court decisions. PRINCIPAL FINDINGS: Three main rationales support special status for nonprofits, especially hospitals: charity care, other community benefits, and consumer protection. The main social rationale for for-profits is their incentives for better efficiency. There are reasons to expect that nonprofit and for-profit goals differ; however, measured differences in community hospital cost, prices, and quality between nonprofit and for-profit hospitals are undetectable or inconclusive. Nonprofit hospitals do provide more uncompensated care than for-profit hospitals. Similarities between nonprofit and for-profit hospitals may exist because nonprofits may set norms that for-profits follow to some degree. States have substantial power and discretion in overseeing nonprofit conversions. Some have regularized oversight through new legislation that constrains, but does not eliminate, state officials' discretion. These statutes may be deferential to converting entities and their buyers or may be very restrictive of them. CONCLUSIONS: Overseeing the appropriate disposition of nonprofit assets in individual conversions is extremely important. States should also monitor local market conditions through community benefits assessments and other data collection, however, to accurately assess (and possibly redress) what is lost or gained from conversion. Local market conditions are likely more important in determining hospital behavior than ownership form. Potentially, a mix of for-profit and nonprofit hospitals in a given market may improve market performance due to constraints the two ownership types may exercise over one another. If nonprofits disappear, the states may need to maintain quality and access norms through regulation. Images Figure 1 PMID:9865231

Economic and organizational determinants of HMO mergers and failures.

PubMed

Feldman, R; Wholey, D; Christianson, J

1996-01-01

This study analyzed data from all operational health maintenance organizations (HMOs) in the United States from 1986 through 1993. Eighty HMOs disappeared through mergers and 149 failed over that period. We estimated a multinomial logit model to predict whether an HMO would merge and survive, merge and disappear, or fail, relative to the probability of no event. We found that enrollment and profitability play a critical role in explaining HMO mergers and failures: large and profitable HMOs were more likely to merge and survive, but less likely to merge and disappear or fail. These results explain why HMO merger and failure rates fell after 1988, as most surviving HMOs became larger and more profitable. Among several market-area variables in the model, state anti-takeover regulations had a negative impact on mergers. Mergers were more likely in markets with more competing HMOs, but the overall market penetration of HMOs had no effect on mergers. This result may have important implications for the current debate over the future of the competitive health care strategy. If public policy successfully stimulates the development of large numbers of new HMOs, another wave of mergers and failures is likely to occur. But it appears that growth in overall HMO penetration will not lead inevitably to increased market concentration.

14 CFR Section 24 - Profit and Loss Elements

Code of Federal Regulations, 2014 CFR

2014-01-01

... Maintenance Burden” shall reflect a memorandum allocation by each air carrier of the total expenses included... operation personnel in readiness for assignment to an in-flight status. (2) “Maintenance” shall include all... line 5 of this schedule. (f) “Operating Profit (Loss)” shall be computed by subtracting the total...

14 CFR Section 24 - Profit and Loss Elements

Code of Federal Regulations, 2013 CFR

2013-01-01

... Maintenance Burden” shall reflect a memorandum allocation by each air carrier of the total expenses included... operation personnel in readiness for assignment to an in-flight status. (2) “Maintenance” shall include all... line 5 of this schedule. (f) “Operating Profit (Loss)” shall be computed by subtracting the total...

14 CFR Section 24 - Profit and Loss Elements

Code of Federal Regulations, 2011 CFR

2011-01-01

... Maintenance Burden” shall reflect a memorandum allocation by each air carrier of the total expenses included... operation personnel in readiness for assignment to an in-flight status. (2) “Maintenance” shall include all... line 5 of this schedule. (f) “Operating Profit (Loss)” shall be computed by subtracting the total...

Modeling of price and profit in coupled-ring networks

NASA Astrophysics Data System (ADS)

Tangmongkollert, Kittiwat; Suwanna, Sujin

2016-06-01

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

Do public nursing home care providers deliver higher quality than private providers? Evidence from Sweden.

PubMed

Winblad, Ulrika; Blomqvist, Paula; Karlsson, Andreas

2017-07-14

Swedish nursing home care has undergone a transformation, where the previous virtual public monopoly on providing such services has been replaced by a system of mixed provision. This has led to a rapidly growing share of private actors, the majority of which are large, for-profit firms. In the wake of this development, concerns have been voiced regarding the implications for care quality. In this article, we investigate the relationship between ownership and care quality in nursing homes for the elderly by comparing quality levels between public, for-profit, and non-profit nursing home care providers. We also look at a special category of for-profit providers; private equity companies. The source of data is a national survey conducted by the Swedish National Board of Health and Welfare in 2011 at 2710 nursing homes. Data from 14 quality indicators are analyzed, including structure and process measures such as staff levels, staff competence, resident participation, and screening for pressure ulcers, nutrition status, and risk of falling. The main statistical method employed is multiple OLS regression analysis. We differentiate in the analysis between structural and processual quality measures. The results indicate that public nursing homes have higher quality than privately operated homes with regard to two structural quality measures: staffing levels and individual accommodation. Privately operated nursing homes, on the other hand, tend to score higher on process-based quality indicators such as medication review and screening for falls and malnutrition. No significant differences were found between different ownership categories of privately operated nursing homes. Ownership does appear to be related to quality outcomes in Swedish nursing home care, but the results are mixed and inconclusive. That staffing levels, which has been regarded as a key quality indicator in previous research, are higher in publicly operated homes than private is consistent with earlier findings. The fact that privately operated homes, including those operated by for-profit companies, had higher processual quality is more unexpected, given previous research. Finally, no significant quality differences were found between private ownership types, i.e. for-profit, non-profit, and private equity companies, which indicates that profit motives are less important for determining quality in Swedish nursing home care than in other countries where similar studies have been carried out.

Administrative Coordination in Non-Profit Human Service Delivery Networks: The Role of Competition and Trust

PubMed Central

Bunger, Alicia C.

2014-01-01

Non-profit human service organizations operating within the same regional network are often faced with dual pressure to compete as well as coordinate administrative operations (by sharing funding, staff or space) to enhance efficiency. Emerging evidence has demonstrated that competing organizations coordinate, despite the risks. Trust, or perceived trustworthiness between two organizations may mitigate the negative influence of competition on coordination, however there have been few explicit tests of this hypothesis among non-profit organizations. Drawing on quantitative data collected from a network of 36 non-profit children’s behavioral health organizations, this paper empirically tests how competition and perceived trustworthiness interact to influence administrative coordination. Results support the hypothesis that trustworthiness moderates the influence of competition on administrative coordination. Findings suggest that as competing non-profit leaders build trust, the more their agencies coordinate their administrative functions. This study highlights the importance of leaders’ perceptions for organizational strategy. PMID:25349468

Entrepreneurship in the Community College: Revenue Diversification.

ERIC Educational Resources Information Center

Brightman, Richard W.

1989-01-01

Offers guidelines for community colleges wishing to become involved in for-profit ventures as a means of revenue diversification. Explains the differences between for-profit activities related to the college's non-profit mission and those that are not; alternative organizational structures; and common operations (e.g., catering, retail sales, and…

A Sociological Examination of the Child Care Auspice Debate. Occasional Paper No. 6.

ERIC Educational Resources Information Center

Friesen, Bruce

This report examines issues related to whether child care services are operated on a non-profit or for-profit basis, focusing on the use of public funds and child care quality in Canada. The report also presents the results of a study of child care quality at 14 non-profit and 36 for-profit child care centers in Calgary, Alberta, Canada. The study…

Comparison of efficiency and profitability of investor-owned multihospital systems with not-for-profit hospitals.

PubMed

Sear, A M

1991-01-01

It is often assumed that investor-owned hospitals are more market driven than are not-for-profit hospitals, and that they will maximize output and minimize inputs, to the exclusion of other management strategies. To resolve the conflicting research evidence, this study analyzed efficiency and profitability measures for approximately 50 investor-owned and 60 not-for-profit hospitals in Florida for the period from 1982 through 1988. The results indicate that the investor-owned hospitals used significantly fewer FTE staff per bed, had significantly fewer manhours per adjusted patient day, and paid significantly less in wages and had significantly higher operating margins (profit) than did the not-for-profit institutions.

Standard cost systems lead to efficiency and profitability.

PubMed

Bennett, J P

1985-09-01

Today's healthcare managers are finding that business methods such as product line planning, productivity monitoring, and advance cost measurement are necessary to operate an efficient and profitable organization. But to use these methods, managers need information about costs. Specifically, they need costs standards to determine how efficiently and profitably their institutions are operating. To develop a standard cost system, managers must be aware of the kinds of standards used, the motivational effect of standards on employee productivity, the steps necessary for effective implementation and maintenance, and the advantages and disadvantages of a standard cost system.

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

PubMed

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

2009-06-01

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

Factors of U.S. Hospitals Associated with Improved Profit Margins: An Observational Study.

PubMed

Ly, Dan P; Cutler, David M

2018-02-14

Hospitals face financial pressure from decreased margins from Medicare and Medicaid and lower reimbursement from consolidating insurers. The objectives of this study are to determine whether hospitals that became more profitable increased revenues or decreased costs more and to examine characteristics associated with improved financial performance over time. The design of this study is retrospective analyses of U.S. non-federal acute care hospitals between 2003 and 2013. There are 2824 hospitals as subjects of this study. The main measures of this study are the change in clinical operating margin, change in revenues per bed, and change in expenses per bed between 2003 and 2013. Hospitals that became more profitable had a larger magnitude of increases in revenue per bed (about $113,000 per year [95% confidence interval: $93,132 to $133,401]) than of decreases in costs per bed (about - $10,000 per year [95% confidence interval: - $28,956 to $9617]), largely driven by higher non-Medicare reimbursement. Hospitals that improved their margins were larger or joined a hospital system. Not-for-profit status was associated with increases in operating margin, while rural status and having a larger share of Medicare patients were associated with decreases in operating margin. There was no association between improved hospital profitability and changes in diagnosis related group weight, in number of profitable services, or in payer mix. Hospitals that became more profitable were more likely to increase their admissions per bed per year. Differential price increases have led to improved margins for some hospitals over time. Where significant price increases are not possible, hospitals will have to become more efficient to maintain profitability.

Hospital competition and financial performance: the effects of ambulatory surgery centers.

PubMed

Carey, Kathleen; Burgess, James F; Young, Gary J

2011-05-01

Ambulatory surgery centers (ASCs), limited-service alternatives for treating surgery patients not requiring an overnight stay, are a health-care service innovation that has proliferated in the U.S. and other countries in recent years. This paper examines the effects of ASC competition on revenues, costs, and profit margins of hospitals that also provided these services as a subset of their general services in Arizona, California, and Texas during the period 1997-2004. We identified all ASCs operating during the period in the 49 Dartmouth Hospital Referral Regions in the three states. The results of fixed effects models suggested that ASCs are meaningful competitors to general hospitals. We found downward pressure on revenues, costs, and profits in general hospitals associated with ASC presence. Copyright © 2010 John Wiley & Sons, Ltd.

Evaluation of a binary optimization approach to find the optimum locations of energy storage devices in a power grid with stochastically varying loads and wind generation

NASA Astrophysics Data System (ADS)

Dar, Zamiyad

The prices in the electricity market change every five minutes. The prices in peak demand hours can be four or five times more than the prices in normal off peak hours. Renewable energy such as wind power has zero marginal cost and a large percentage of wind energy in a power grid can reduce the price significantly. The variability of wind power prevents it from being constantly available in peak hours. The price differentials between off-peak and on-peak hours due to wind power variations provide an opportunity for a storage device owner to buy energy at a low price and sell it in high price hours. In a large and complex power grid, there are many locations for installation of a storage device. Storage device owners prefer to install their device at locations that allow them to maximize profit. Market participants do not possess much information about the system operator's dispatch, power grid, competing generators and transmission system. The publicly available data from the system operator usually consists of Locational Marginal Prices (LMP), load, reserve prices and regulation prices. In this thesis, we develop a method to find the optimum location of a storage device without using the grid, transmission or generator data. We formulate and solve an optimization problem to find the most profitable location for a storage device using only the publicly available market pricing data such as LMPs, and reserve prices. We consider constraints arising due to storage device operation limitations in our objective function. We use binary optimization and branch and bound method to optimize the operation of a storage device at a given location to earn maximum profit. We use two different versions of our method and optimize the profitability of a storage unit at each location in a 36 bus model of north eastern United States and south eastern Canada for four representative days representing four seasons in a year. Finally, we compare our results from the two versions of our method with a multi period stochastically optimized economic dispatch of the same power system with storage device at locations proposed by our method. We observe a small gap in profit values arising due to the effect of storage device on market prices. However, we observe that the ranking of different locations in terms of profitability remains almost unchanged. This leads us to conclude that our method can successfully predict the optimum locations for installation of storage units in a complex grid using only the publicly available electricity market data.

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-12 Non-RIC earnings and profits. (a) Applicability of section 852(a)(2)(A)—(1) In general. An investment company does... profits the investment company succeeded by the operation of section 381, part I of subchapter M applied...

Cutting hardwood cants can boost sawmill profits

Treesearch

George R. Niskala; Thomas W., Jr. Church

1966-01-01

The markets for hardwood lumber are now strong, and sawmill profits are increasing. But this favorable market-price situation is the exception rather than the rule. Usually hardwood sawmill operators are confronted with ever-decreasing profit margins. During the past decade, while lumber prices have remained relatively constant, most logging and sawmilling costs have...

Thoughts on For-Profit Schools. Occasional Paper.

ERIC Educational Resources Information Center

Levin, Henry M.

Although the theory of the market is well understood, little is known about how for-profit schools will operate in practice. This paper considers why for-profit schooling has developed during the current period and not before (e.g., entrepreneurs must compete against heavily subsidized public schools, which limits their ability to charge prices…

Social Class and Mental Health: Testing Exploitation as a Relational Determinant of Depression

PubMed Central

Muntaner, Carles; Ng, Edwin; Prins, Seth J.; Bones-Rocha, Katia; Espelt, Albert; Chung, Haejoo

2016-01-01

This study tests whether social class exploitation operates as a relational mechanism that generates mental health inequalities in the nursing home industry. We ask, does social class exploitation (i.e., the acquisition of economic benefits from the labor of those who are dominated) have a systematic and predictable impact on depression among nursing assistants? Using cross-sectional data from 868 nursing assistants employed in 50 nursing homes in three U.S. states, we measure social class exploitation as “ownership type” (private for-profit, private not-for-profit, and public) and “managerial domination” (labor relations violations, perceptions of labor-management conflict). Depression is assessed using the original and revised versions of the Center for Epidemiologic Studies Depression Scale (CES-D and CESD-R). Using two-level logistic regressions, we find that private for-profit ownership and higher managerial domination are predictive of depression among nursing assistants even after adjustment for potential confounders and mediators. Our findings confirm the theoretical and empirical value of applying a social class approach to understanding how mental health inequalities are generated through exploitative mechanisms. Ownership type and managerial domination appear to affect depression through social relations that generate mental health inequalities through the process of acquiring profits, controlling production, supervising and monitoring labor, and enforcing disciplinary sanctions. PMID:25813501

Debt, investment and endowment accumulation: the case of not-for-profit hospitals.

PubMed

Gentry, William M

2002-09-01

Not-for-profit hospitals benefit from special tax rules that allow state authorities to issue tax-exempt bonds on their behalf, which may affect their investment and financing choices. Hospitals may respond by increasing their investment in physical assets; however, they may also engage in tax arbitrage by using the tax-exempt debt while maintaining endowment assets. The paper combines data from tax (information) returns and the annual survey of hospitals by the American Hospital Association for 1993-1996. Overall, the results are consistent with substantial tax planning by not-for-profit hospitals. Of the US$ 55.9 billion in tax-exempt liabilities of hospitals in 1996, as much as US$ 32.6 billion could have been eliminated if hospitals spent their endowments instead of borrowing. Furthermore, controlling for hospital size (in terms of revenues and operating assets), endowment assets are associated with a higher ratio of tax-exempt (or total) debt to operating assets. In contrast, endowment assets are not related to taxable debt suggesting that the effects of the endowment on borrowing are motivated by tax incentives. Investment and endowment accumulation regressions suggest that increases in debt increase both physical investment and endowment accumulation but these effects are concentrated among cash-rich hospitals for which the effects on endowment accumulation effects are larger than the effects on physical investment.

A study of the financial history of the U.S. scheduled airlines and the improvement of airline profitability through technology

NASA Technical Reports Server (NTRS)

Wilcox, D. E.

1975-01-01

The financial history of the U.S. scheduled airline industry was investigated to determine the causes of the erratic profit performance of the industry and to evaluate potential economic gains from technology advances of recent years. Operational and economic factors affecting past and future profitability of the industry are discussed, although no attempt was made to examine the profitability of individual carriers. The results of the study indicate that the profit erosion of the late 1960's and early 1970's was due more to excess capacity than to inadequate fare levels, but airline problems were severely compounded by the rapid fuel price escalation in 1974 and 1975. Near-term solutions to the airline financial problems depend upon the course of action by the industry and the CAB and the general economic health of the nation. For the longer term, the only acceptable alternative to continued fare increases is a reduction in unit operating costs through technological advance. The next generation of transports is expected to incorporate technologies developed under Government sponsorship in the 1960's and 1970's with significant improvements in fuel consumption and operating costs.

26 CFR 1.904-2 - Carryback and carryover of unused foreign tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the second preceding taxable year, the first preceding taxable year, and the first, second, third... country or possession of the United States, the excess of (a) the income, war profits, and excess profits..., war profits, and excess profits taxes paid or accrued (or deemed paid or accrued other than by reason...

Assessment of the commercial viability of selected options for on-orbit servicing (OOS)

NASA Astrophysics Data System (ADS)

Graham, Andrew Robert; Kingston, Jennifer

2015-12-01

The aim of this paper is to determine the commercial viability of on-orbit servicing of communications satellites in geostationary orbit. Previous studies have shown the technical feasibility of servicing as well as the financial viability of some missions, in particular refuelling, therefore this paper analyses these repair missions and life extension missions. A simple parametric model for simulating communications satellite revenue streams is developed and the results are used to determine the maximum possible revenue for a servicing satellite operator. From this, the maximum cost of the servicing satellite as a proportion of the cost of the communications satellite is determined under three profit scenarios representing zero profit, acceptable profit to an operator in a mature industry and acceptable profit to an operator in an emerging industry. The results show that while servicing is financially viable (zero profit scenario), those missions which result in an increase in Comsat life which is a multiple of the mission duration are more likely to be commercially viable. Refuelling is therefore viable in all cases but life extension in most cases is only marginally viable. Repair missions to satellites which are partially operable are also unlikely to deliver sufficient value to justify carrying out servicing. Also the timing of a servicing mission in relation to the expected remaining life expectancy is a major factor in determining the mission's viability.

Performing well in financial management and quality of care: evidence from hospital process measures for treatment of cardiovascular disease.

PubMed

Dong, Gang Nathan

2015-02-01

Fiscal constraints faced by U.S. hospitals as a result of the recent economic downturn are leading to business practices that reduce costs and improve financial and operational efficiency in hospitals. There naturally arises the question of how this finance-driven management culture could affect the quality of care. This paper attempts to determine whether the process measures of treatment quality are correlated with hospital financial performance. Panel study of hospital care quality and financial condition between 2005 and 2010 for cardiovascular disease treatment at acute care hospitals in the United States. Process measures for condition-specific treatment of heart attack and heart failure and hospital-level financial condition ratios were collected from the CMS databases of Hospital Compare and Cost Reports. There is a statistically significant relationship between hospital financial performance and quality of care. Hospital profitability, financial leverage, asset liquidity, operating efficiency, and costs appear to be important factors of health care quality. In general, public hospitals provide lower quality care than their nonprofit counterparts, and urban hospitals report better quality score than those located in rural areas. Specifically, the first-difference regression results indicate that the quality of treatment for cardiovascular patients rises in the year following an increase in hospital profitability, financial leverage, and labor costs. The results suggest that, when a hospital made more profit, had the capacity to finance investment using debt, paid higher wages presumably to attract more skilled nurses, its quality of care would generally improve. While the pursuit of profit induces hospitals to enhance both quantity and quality of services they offer, the lack of financial strength may result in a lower standard of health care services, implying the importance of monitoring the quality of care among those hospitals with poor financial health.

26 CFR 1.367(b)-3T - Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... excess earnings and profits amount) shall be applied to reduce the net operating loss carryovers (if any... no net operating loss carryovers or capital loss carryovers. The all earnings and profits amount with... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on...

A cross-sectional review of the prevalence of integrative medicine in pediatric pain clinics across the United States.

PubMed

Bodner, Kristen; D'Amico, Salvatore; Luo, Man; Sommers, Elizabeth; Goldstein, Laura; Neri, Caitlin; Gardiner, Paula

2018-06-01

This project assesses the prevalence of integrative medicine (IM) in pediatric pain clinics (PPCs) across the United States. PPCs were identified through the American Pain Society and cross referenced through the International Association for the Study of Pain (IASP). A cross-sectional review using each PPC's website was then utilized for further information. We collected data regarding each program's target population, non-profit status (where non-profits were designated as hospitals that do not operate for-profit purpose, and private as institutions receiving private funding), location, services provided and participating providers. Descriptive statistics were used for data analysis. Of the 53 PPCs identified, 43 (81%) were part of a non-profit healthcare organization, and 10 (19%) were within a private hospital; 85% were located in urban settings, 15% in rural settings; 83% were located in free-standing children's hospitals. Thirty-two (60%) PPCs utilized IM, including acupuncture (38%), mind-body (21%), massage (21%), aromatherapy (19%), nutrition counseling (17%) and/or art/music therapy (11%). The most prevalent providers within PPCs offering IM were yoga instructors (84%), nutritionists (56%) and mind-body specialists (44%). IM was offered in 63% of programs in non-profit organizations and 50% in private hospitals; 58% of urban sites and 75% of rural sites. Within each region, 91% (n = 10) of PPCs in the West offer IM, 53% of PPCs in the Midwest (n = 10) and Northeast (n = 8) offer IM and 50% (n = 4) of PPCs in the South offer IM compared to PPCs who do not. Of 53 current identified PPCs, over half offer IM services. While children in the US are more likely to find a PPC offering IM services, access to do so is more limited in rural and southern regions. Published by Elsevier Ltd.

26 CFR 1.862-1 - Income specifically from sources without the United States.

Code of Federal Regulations, 2010 CFR

2010-04-01

... formulas, goodwill, trademarks, trade brands, franchises, and other like property; (v) Gains, profits, and income from the sale of real property located without the United States; and (vi) Gains, profits, and...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

ERIC Educational Resources Information Center

Machin, Denry

2014-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

A strategy for enhancing financial performance: a study of general acute care hospitals in South Korea.

PubMed

Choi, Mankyu; Lee, Keon-Hyung

2008-01-01

In this study, the determinants of hospital profitability were evaluated using a sample of 142 hospitals that had undergone hospital standardization inspections by the South Korea Hospital Association over the 4-year period from 1998 to 2001. The measures of profitability used as dependent variables in this study were pretax return on assets, after-tax return on assets, basic earning power, pretax operating margin, and after-tax operating margin. Among those determinants, it was found that ownership type, teaching status, inventory turnover, and the average charge per adjusted inpatient day positively and statistically significantly affected all 5 of these profitability measures. However, the labor expenses per adjusted inpatient day and administrative expenses per adjusted inpatient day negatively and statistically significantly affected all 5 profitability measures. The debt ratio negatively and statistically significantly affected all 5 profitability measures, with the exception of basic earning power. None of the market factors assessed were shown to significantly affect profitability. In conclusion, the results of this study suggest that the profitability of hospitals can be improved despite deteriorating external environmental conditions by facilitating the formation of sound financial structures with optimal capital supplies, optimizing the management of total assets with special emphasis placed on inventory management, and introducing efficient control of fixed costs including labor and administrative expenses.

Digital X-Ray Imager Final Report CRADA No. TSB-1161-95

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

Logan, C.; Toker, E.

The global objective of this cooperation was to lower the cost and improve the quality of breast health care in the United States. We planned to achieve it by designing a very high performance digital radiography unit for breast surgical specimen radiography in the operating room. These technical goals needed to be achieved at reasonable manufacturing costs to enable MedOptics to achieve high market penetration at a profit.

49 CFR 260.17 - Credit risk premium analysis.

Code of Federal Regulations, 2012 CFR

2012-10-01

... past and projected: (A) Profitability; (B) Liquidity; (C) Financial strength; (D) Size; and (E) Level... improving revenues, profitability and cash flow from operations; and (B) Reliance on third parties for...

49 CFR 260.17 - Credit risk premium analysis.

Code of Federal Regulations, 2014 CFR

2014-10-01

... past and projected: (A) Profitability; (B) Liquidity; (C) Financial strength; (D) Size; and (E) Level... improving revenues, profitability and cash flow from operations; and (B) Reliance on third parties for...

49 CFR 260.17 - Credit risk premium analysis.

Code of Federal Regulations, 2011 CFR

2011-10-01

... past and projected: (A) Profitability; (B) Liquidity; (C) Financial strength; (D) Size; and (E) Level... improving revenues, profitability and cash flow from operations; and (B) Reliance on third parties for...

49 CFR 260.17 - Credit risk premium analysis.

Code of Federal Regulations, 2013 CFR

2013-10-01

... past and projected: (A) Profitability; (B) Liquidity; (C) Financial strength; (D) Size; and (E) Level... improving revenues, profitability and cash flow from operations; and (B) Reliance on third parties for...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

20 CFR 404.1094 - Options available for figuring net earnings from self-employment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... more than $1,600) as your net earnings from self-employment. Example: A operates a grocery store and... income and net profit from operating the grocery store in 1978 through 1980 are as follows: 1978 1979... store and a farm in 1978 are: Grocery Store Gross income $1,000 Net profit 800 Farm Gross income $2,600...

A More Detailed Understanding Of Factors Associated With Hospital Profitability.

PubMed

Bai, Ge; Anderson, Gerard F

2016-05-01

To identify the characteristics of the most profitable US hospitals, we examined the profitability of acute care hospitals in fiscal year 2013, measured as net income from patient care services per adjusted discharge. Based on Medicare Cost Reports and Final Rule Data, the median hospital lost $82 for each such discharge. Forty-five percent of hospitals were profitable, with 2.5 percent earning more than $2,475 per adjusted discharge. The ten most profitable hospitals, seven of which were nonprofit, each earned more than $163 million in total profits from patient care services. Hospitals with for-profit status, higher markups, system affiliation, or regional power, as well as those located in states with price regulation, tended to be more profitable than other hospitals. Hospitals that treated a higher proportion of Medicare patients, had higher expenditures per adjusted discharge, were located in counties with a high proportion of uninsured patients, or were located in states with a dominant insurer or greater health maintenance organization (HMO) penetration had lower profitability than hospitals that did not have these characteristics. These findings can inform policy reforms, while providing a baseline against which to measure the impact of any subsequent reforms. Project HOPE—The People-to-People Health Foundation, Inc.

Short-sheeting the psychiatric bed: state-level strategies to curtail the unnecessary hospitalization of adolescents in for-profit mental health facilities.

PubMed

Sperber, M N

1992-01-01

Over the past decade, there has been an increase in the hospitalization of minors in private, for-profit, psychiatric facilities. This increase suggests a tension between what is medically necessary and what is financially desirable. This Note discusses the hospitalization of minors in private, for-profit, mental health facilities and its attendant implications. This Note then examines various state efforts aimed at protecting minors from inappropriate psychiatric hospitalization. Finally, while there is no catch-all solution to the problem, this Note offers specific recommendations for reforming the for-profit psychiatric industry.

Comparison of particle swarm optimization and differential evolution for aggregators' profit maximization in the demand response system

NASA Astrophysics Data System (ADS)

Wisittipanit, Nuttachat; Wisittipanich, Warisa

2018-07-01

Demand response (DR) refers to changes in the electricity use patterns of end-users in response to incentive payment designed to prompt lower electricity use during peak periods. Typically, there are three players in the DR system: an electric utility operator, a set of aggregators and a set of end-users. The DR model used in this study aims to minimize the operator's operational cost and offer rewards to aggregators, while profit-maximizing aggregators compete to sell DR services to the operator and provide compensation to end-users for altering their consumption profiles. This article presents the first application of two metaheuristics in the DR system: particle swarm optimization (PSO) and differential evolution (DE). The objective is to optimize the incentive payments during various periods to satisfy all stakeholders. The results show that DE significantly outperforms PSO, since it can attain better compensation rates, lower operational costs and higher aggregator profits.

Impact of youth injuries on the uninsured farm family's economic viability.

PubMed

Zaloshnja, Eduard; Miller, Ted R

2012-01-01

The objective of this study is to estimate the impact of youth injuries on the uninsured farm family's economic viability. Using farm prototypes, we compared farm profits with costs of farm youth injuries. We built profit models for two types of farms, dairy and soybean farms. Then we estimated the cost impact of farm youth injuries of different levels of severity on a farm family with no health insurance. A severe child injury that requires at least 10 days of hospitalisation would cost almost equal to the operating profit of the average dairy farm with no health insurance and would turn the operating profit of the average soybean farm into a severe loss of $99,499. Prevention of child agricultural injuries would significantly improve the financial situation for farm families that lack health insurance.

The mobile hospital technology industry: focus on the computerized tomography scanner.

PubMed

Hartley, D; Moscovice, I

1996-01-01

This study of firms offering mobile hospital technology to rural hospitals in eight northwestern states found that several permanently parked computerized tomography (CT) units were found where mobile routes had atrophied due to the purchase of fixed units by former mobile CT hospital clients. Based on a criterion of 140 scans per month per unit as a threshold of profitable production, units owned by larger firms (those that operate five or more units) were more likely to be profitable than units owned by smaller firms (71% versus 20%, P = 0.03). A substantial number of rural hospitals lose money on mobile CT due to low Medicare reimbursement. In some areas, mobile hospital technology is a highly competitive industry. Evidence was found that several firms compete in some geographic areas and that some firms have lost hospital clients to competing vendors.

A Financial Ratio Analysis of For-Profit and Non-Profit Rural Referral Centers

ERIC Educational Resources Information Center

McCue, Michael J.; Nayar, Preethy

2009-01-01

Context: National financial data show that rural referral center (RRC) hospitals have performed well financially. RRC hospitals' median cash flow margin ratio was 10.04% in 2002 and grew to 11.04% in 2004. Purpose: The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to…

Shaping the operating room and perioperative systems of the future: innovating for improved competitiveness.

PubMed

Seim, Andreas R; Sandberg, Warren S

2010-12-01

To review the current state of anesthesiology for operative and invasive procedures, with an eye toward possible future states. Anesthesiology is at once a mature specialty and in a crisis--requiring breakthrough to move forward. The cost of care now approaches reimbursement, and outcomes as commonly measured approach perfection. Thus, the cost of further improvements seems ready to topple the field, just as the specialty is realizing that seemingly innocuous anesthetic choices have long-term consequences, and better practice is required. Anesthesiologists must create more headroom between costs and revenues in order to sustain the academic vigor and creativity required to create better clinical practice. We outline three areas in which technological and organizational innovation in anesthesiology can improve competitiveness and become a driving force in collaborative efforts to develop the operating rooms and perioperative systems of the future: increasing the profitability of operating rooms; increasing the efficiency of anesthesia; and technological and organizational innovation to foster improved patient flow, communication, coordination, and organizational learning.

Maximizing profitability in a hospital outpatient pharmacy.

PubMed

Jorgenson, J A; Kilarski, J W; Malatestinic, W N; Rudy, T A

1989-07-01

This paper describes the strategies employed to increase the profitability of an existing ambulatory pharmacy operated by the hospital. Methods to generate new revenue including implementation of a home parenteral therapy program, a home enteral therapy program, a durable medical equipment service, and home care disposable sales are described. Programs to maximize existing revenue sources such as increasing the capture rate on discharge prescriptions, increasing "walk-in" prescription traffic and increasing HMO prescription volumes are discussed. A method utilized to reduce drug expenditures is also presented. By minimizing expenses and increasing the revenues for the ambulatory pharmacy operation, net profit increased from +26,000 to over +140,000 in one year.

75 FR 7291 - Division of Federal Employees' Compensation; Proposed Extension of the Approval of Information...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-18

... other for-profit, not-for-profit institutions. Total Respondents: 25. Total Annual Responses: 100... Burden Cost (capital/startup): $0. Total Burden Cost (operating/maintenance): $47. Comments submitted in...

26 CFR 1.6038-2 - Information returns required of United States persons with respect to annual accounting periods...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 6038(c)(1)(B) reduction 34,000 (e) Dividend paid by N to M 45,000 (f) Accumulated profits of N as... profits described in section 902(a) (determined without regard to the reduction provided under section... foreign income, war profits, and excess profits taxes are determined on the basis of an accounting period...

Guaranteed Student Loans: Profits of Secondary Market Lenders Vary Widely. United States General Accounting Office Briefing Report to Congressional Requesters.

ERIC Educational Resources Information Center

General Accounting Office, Washington, DC. Div. of Human Resources.

This report was prepared to determine lenders' rates of return or profitability on Stafford loans in their portfolios, reasons for varying levels of profitability among institutions that hold such loans, and the effect of 1986 subsidy reductions on these lenders' profitability. The study focused on the activities of lenders that purchase Stafford…

The effect of changing state health policy on hospital uncompensated care.

PubMed

Davidoff, A J; LoSasso, A T; Bazzoli, G J; Zuckerman, S

2000-01-01

This paper examines the effect of changing state policy, such as Medicaid eligibility, payment generosity, and HMO enrollment on provision of hospital uncompensated care. Using national data from the American Hospital Association for the period 1990 through 1995, we find that not-for-profit and public hospitals' uncompensated care levels respond positively to Medicaid payment generosity, although the magnitude of the effect is small. Not-for-profit hospitals respond negatively to Medicaid HMO penetration. Public and for-profit hospitals respond negatively to increases in Medicaid eligibility. Results suggest that public insurance payment generosity is an effective but inefficient policy instrument for influencing uncompensated care among not-for-profit hospitals. Further, in localities with high HMO penetration or high penetration of for-profit hospitals, it may be necessary to establish explicit payments for care of the uninsured.

General entanglement-assisted transformation for bipartite pure quantum states

NASA Astrophysics Data System (ADS)

Song, Wei; Huang, Yan; Nai-LeLiu; Chen, Zeng-Bing

2007-01-01

We introduce the general catalysts for pure entanglement transformations under local operations and classical communications in such a way that we disregard the profit and loss of entanglement of the catalysts per se. As such, the possibilities of pure entanglement transformations are greatly expanded. We also design an efficient algorithm to detect whether a k × k general catalyst exists for a given entanglement transformation. This algorithm can also be exploited to witness the existence of standard catalysts.

JPRS Report, China.

DTIC Science & Technology

1988-09-02

Sichuan , is run by a partnership, and the partners receive a basic pay plus an "evaluated performance wage." The plant has 2,828 workers and staff...problem in fulfilling the first year’s profit target by the end of May 1988. Example 2: The No 1 Knitwear Plant in Chengdu City, Sichuan Province... Sichuan , is a large state-owned enterprise. On the basis of maintaining the original level of total payroll and tax rate, the enterprise’s operations

Hospital economics of primary total knee arthroplasty at a teaching hospital.

PubMed

Healy, William L; Rana, Adam J; Iorio, Richard

2011-01-01

The hospital cost of total knee arthroplasty (TKA) in the United States is a major growing expense for the Centers for Medicare & Medicaid Services (CMS). Many hospitals are unable to deliver TKA with profitable or breakeven economics under the current Diagnosis-Related Group (DRG) hospital reimbursement system. The purposes of the current study were to (1) determine revenue, expenses, and profitability (loss) for TKA for all patients and for different payors; (2) define changes in utilization and unit costs associated with this operation; and (3) describe TKA cost control strategies to provide insight for hospitals to improve their economic results for TKA. From 1991 to 2009, Lahey Clinic converted a $2172 loss per case on primary TKA in 1991 to a $2986 profit per case in 2008. The improved economics was associated with decreasing revenue in inflation-adjusted dollars and implementation of hospital cost control programs that reduced hospital expenses for TKA. Reduction of hospital length of stay and reduction of knee implant costs were the major drivers of hospital expense reduction. During the last 25 years, our economic experience with TKA is concerning. Hospital revenues have lagged behind inflation, hospital expenses have been reduced, and our institution is earning a profit. However, the margin for TKA is decreasing and Managed Medicare patients do not generate a profit. The erosion of hospital revenue for TKA will become a critical issue if it leads to economic losses for hospitals or reduced access to TKA. Level III, Economic and Decision Analyses. See Guidelines for Authors for a complete description of levels of evidence.

Rates of profit as correlated sums of random variables

NASA Astrophysics Data System (ADS)

Greenblatt, R. E.

2013-10-01

Profit realization is the dominant feature of market-based economic systems, determining their dynamics to a large extent. Rather than attaining an equilibrium, profit rates vary widely across firms, and the variation persists over time. Differing definitions of profit result in differing empirical distributions. To study the statistical properties of profit rates, I used data from a publicly available database for the US Economy for 2009-2010 (Risk Management Association). For each of three profit rate measures, the sample space consists of 771 points. Each point represents aggregate data from a small number of US manufacturing firms of similar size and type (NAICS code of principal product). When comparing the empirical distributions of profit rates, significant ‘heavy tails’ were observed, corresponding principally to a number of firms with larger profit rates than would be expected from simple models. An apparently novel correlated sum of random variables statistical model was used to model the data. In the case of operating and net profit rates, a number of firms show negative profits (losses), ruling out simple gamma or lognormal distributions as complete models for these data.

U.S. Solar Photovoltaic System Cost Benchmark: Q1 2017

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

Fu, Ran; Feldman, David; Margolis, Robert

This report benchmarks U.S. solar photovoltaic (PV) system installed costs as of the first quarter of 2017 (Q1 2017). We use a bottom-up methodology, accounting for all system and projectdevelopment costs incurred during the installation to model the costs for residential, commercial, and utility-scale systems. In general, we attempt to model the typical installation techniques and business operations from an installed-cost perspective. Costs are represented from the perspective of the developer/installer; thus, all hardware costs represent the price at which components are purchased by the developer/installer, not accounting for preexisting supply agreements or other contracts. Importantly, the benchmark also representsmore » the sales price paid to the installer; therefore, it includes profit in the cost of the hardware, 1 along with the profit the installer/developer receives, as a separate cost category. However, it does not include any additional net profit, such as a developer fee or price gross-up, which is common in the marketplace. We adopt this approach owing to the wide variation in developer profits in all three sectors, where project pricing is highly dependent on region and project specifics such as local retail electricity rate structures, local rebate and incentive structures, competitive environment, and overall project or deal structures. Finally, our benchmarks are national averages weighted by state installed capacities.« less

A Market, Operation, and Mission Assessment of Large Rural For-Profit Hospitals with Positive Cash Flow

ERIC Educational Resources Information Center

McCue, Michael J.

2007-01-01

Context: National benchmark data for 2002 indicate that large rural for-profit hospitals have a median cash flow margin of 19.5% compared to 9.2% for their nonprofit counterparts. Purpose: This study aims to gain insight regarding the driving factors behind the high cash flow performance of large rural for-profit hospitals. Methods: Using 3 annual…

24 CFR 84.27 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... to the entity incurring the costs. Thus, allowability of costs incurred by State, local or federally..., “Cost Principles for State and Local Governments.” The allowability of costs incurred by non-profit...-Profit Organizations.” The allowability of costs incurred by institutions of higher education is...

77 FR 31615 - Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-29

...); Frequency: Reporting--On occasion; Affected Public: State, Local, or Tribal Government, Business or other... : 0938-0999); Frequency: Reporting--On occasion; Affected Public: State, Local, or Tribal Government, Business or other-for- profit, Not-for-profit institutions; Number of Respondents: 1,448,346; Total Annual...

Price Discrimination, Economies of Scale, and Profits.

ERIC Educational Resources Information Center

Park, Donghyun

2000-01-01

Demonstrates that it is possible for economies of scale to induce a price-discriminating monopolist to sell in an unprofitable market where the average cost always exceeds the price. States that higher profits in the profitable market caused by economies of scale may exceed losses incurred in the unprofitable market. (CMK)

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

ERIC Educational Resources Information Center

Foster, Lisa K.

2004-01-01

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

45 CFR 2551.93 - What are grants management requirements?

Code of Federal Regulations, 2011 CFR

2011-10-01

... Other Non-Profit Organizations'; (4) The following OMB Circulars, as appropriate A-21, “Cost Principles...”, A-122, “Cost Principles for Non-Profit Organizations”, and A-133, “Audits of States, Local Governments, and Other Non-Profit Organizations” (OMB circulars are available electronically at the OMB...

45 CFR 2552.93 - What are grants management requirements?

Code of Federal Regulations, 2011 CFR

2011-10-01

..., Hospitals, and Other Non-Profit Organizations”; (4) The following OMB Circulars, as appropriate A-21, “Cost... Governments”, A-122, “Cost Principles for Non-Profit Organizations”, and A-133, “Audits of States, Local Governments, and Other Non-Profit Organizations” (OMB circulars are available electronically at the OMB...

77 FR 25394 - Fisheries of the Northeastern United States; Recreational Management Measures for the Summer...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-30

... individual vessel profitability cannot be determined directly; therefore, expected changes in gross revenues were used as a proxy for profitability. This action does not introduce any new reporting, recordkeeping.... Although NMFS's RFA guidance recommends assessing changes in profitability as a result of proposed measures...

Hospital catering: for profit or not for profit?

PubMed

Stephenson, S

1991-10-16

When hospitals today hold budget meetings, the typical foodservice operation contributes more than the coffee and doughnuts. Many have found new dollars as well as positive public relations by offering catering programs. Southwest General Hospital, Cleveland, is one example.

25 CFR 286.1 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AFFAIRS, DEPARTMENT OF THE INTERIOR ECONOMIC ENTERPRISES INDIAN BUSINESS DEVELOPMENT PROGRAM § 286.1..., or tribal law, for the purpose of owning and operating an economic enterprise for profit with profits... an economic enterprise. Economic enterprise means any Indian-owned, commercial, industrial...

Assessing the financial characteristics of multi-institutional organizations.

PubMed Central

Coyne, J S

1985-01-01

The prospective pricing of health services is precipitating greater attention to financial characteristics and greater development of multi-institutional organizations (MIOs). This study compares the financial characteristics of 1,590 MIO hospitals with 2,819 freestanding hospitals by ownership type: church-operated, other not-for-profit, and investor-owned. Using 1981 data from the American Hospital Association, the hospitals' capital structure and profitability are measured using three financial ratios: total assets-to-equity, return on equity, and operating margin. The results indicate both greater leverage and greater profitability among MIO hospitals, particularly in the investor-owned sector. The implications of these findings are discussed relative to financial performance by hospital ownership type in the future. PMID:4038697

Assessing the financial characteristics of multi-institutional organizations.

PubMed

Coyne, J S

1985-02-01

The prospective pricing of health services is precipitating greater attention to financial characteristics and greater development of multi-institutional organizations (MIOs). This study compares the financial characteristics of 1,590 MIO hospitals with 2,819 freestanding hospitals by ownership type: church-operated, other not-for-profit, and investor-owned. Using 1981 data from the American Hospital Association, the hospitals' capital structure and profitability are measured using three financial ratios: total assets-to-equity, return on equity, and operating margin. The results indicate both greater leverage and greater profitability among MIO hospitals, particularly in the investor-owned sector. The implications of these findings are discussed relative to financial performance by hospital ownership type in the future.

No association of smoke-free ordinances with profits from bingo and charitable games in Massachusetts.

PubMed

Glantz, S A; Wilson-Loots, R

2003-12-01

Because it is widely played, claims that smoking restrictions will adversely affect bingo games is used as an argument against these policies. We used publicly available data from Massachusetts to assess the impact of 100% smoke-free ordinances on profits from bingo and other gambling sponsored by charitable organisations between 1985 and 2001. We conducted two analyses: (1) a general linear model implementation of a time series analysis with net profits (adjusted to 2001 dollars) as the dependent variable, and community (as a fixed effect), year, lagged net profits, and the length of time the ordinance had been in force as the independent variables; (2) multiple linear regression of total state profits against time, lagged profits, and the percentage of the entire state population in communities that allow charitable gaming but prohibit smoking. The general linear model analysis of data from individual communities showed that, while adjusted profits fell over time, this effect was not related to the presence of an ordinance. The analysis in terms of the fraction of the population living in communities with ordinances yielded the same result. Policymakers can implement smoke-free policies without concern that these policies will affect charitable gaming.

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

PubMed

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

2015-08-01

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

The role of non-financial performance measures in predicting hospital financial performance: the case of for-profit system hospitals.

PubMed

Vélez-González, Heltie; Pradhan, Rohit; Weech-Maldonado, Robert

2011-01-01

Non-financial measures have found increasing acceptance in the business world--however, their application in the health care industry remains limited. The purpose of this article is to understand the influence of non-financial measures (efficiency, productivity, and quality) on the financial performance of for-profit system hospitals. The sample consists of 499 for-profit system hospitals in the United States from 1999 to 2002. Data analyzed include the American Hospital Association's Annual Survey, Medicare Cost Reports, Joint Commission's quality scores, and the Centers for Medicare & Medicaid Services' Hospital Case Mix Index. Dependent variables consist of financial measures (operating and total margins), while independent variables include measures of efficiency, productivity, and quality. Our results suggest the influence of non-financial performance measures on financial performance; occupancy rate positively influences financial performance while greater labor intensity may have negative implications for financial performance. In addition, we show that quality positively influences financial performance thereby offering a potential business case for quality. This result has important managerial and policy implications as it may incentivize capital and human resource investments required to improve hospital quality of care.

Extreme Markup: The Fifty US Hospitals With The Highest Charge-To-Cost Ratios.

PubMed

Bai, Ge; Anderson, Gerard F

2015-06-01

Using Medicare cost reports, we examined the fifty US hospitals with the highest charge-to-cost ratios in 2012. These hospitals have markups (ratios of charges over Medicare-allowable costs) approximately ten times their Medicare-allowable costs compared to a national average of 3.4 and a mode of 2.4. Analysis of the fifty hospitals showed that forty-nine are for profit (98 percent), forty-six are owned by for-profit hospital systems (92 percent), and twenty (40 percent) operate in Florida. One for-profit hospital system owns half of these fifty hospitals. While most public and private health insurers do not use hospital charges to set their payment rates, uninsured patients are commonly asked to pay the full charges, and out-of-network patients and casualty and workers' compensation insurers are often expected to pay a large portion of the full charges. Because it is difficult for patients to compare prices, market forces fail to constrain hospital charges. Federal and state governments may want to consider limitations on the charge-to-cost ratio, some form of all-payer rate setting, or mandated price disclosure to regulate hospital markups. Project HOPE—The People-to-People Health Foundation, Inc.

Outsourcing veterans for long-term care: comparison of community and state veterans' nursing homes.

PubMed

Laberge, Alexandre; Weech-Maldonado, Robert; Johnson, Christopher E; Jia, Huanguang; Dewald, Lloyd

2008-01-01

This study compares the characteristics of state veterans' nursing homes and community nursing homes with VA per-diem residentes between 1999 - 2002. A structure, process, and outcome model was used to examine whether there was any difference in the multi-dimensional quality measures among the three types of community nursing homes (for profit, not-for-profit, and government) and state veterans' nursing homes. For profit community nursing homes were less likely to achieve nurse staffing standards while government facilities were more likely to achieve CNA staffing standards when compared to the state veterans' homes. All community nursing homes had a lower prevelance of tube feeds and catheterization when compared to state veterans' nursing homes. Only government community nursing homes had significantly lower quality of life deficiencies and pressure sore prevelance when compared to state veterans' nursing homes. Vigilant monitoring of all long-term care facilities utilized by veterans is needed.

Protection, Profit, or Privacy: Exploring Strategic Solutions for Integrating Unmanned Aerial Systems (UAS) and the Delicate Balance Between Commercial Opportunity and Public Safety

DTIC Science & Technology

2016-12-01

United States v. Knotts.9 Analysis of previous cases provides a starting point for discussion between government officials and the public they...authorized under this ordinance to deploy this technology. At the start of the legislative session in the fall of 2015, Senator John Kavanagh, a...2015, through April 30, 2016 (a span of approximately 15 months). The start date of this query is intended to correspond with the operational

Retail video analytics: an overview and survey

NASA Astrophysics Data System (ADS)

Connell, Jonathan; Fan, Quanfu; Gabbur, Prasad; Haas, Norman; Pankanti, Sharath; Trinh, Hoang

2013-03-01

Today retail video analytics has gone beyond the traditional domain of security and loss prevention by providing retailers insightful business intelligence such as store traffic statistics and queue data. Such information allows for enhanced customer experience, optimized store performance, reduced operational costs, and ultimately higher profitability. This paper gives an overview of various camera-based applications in retail as well as the state-ofthe- art computer vision techniques behind them. It also presents some of the promising technical directions for exploration in retail video analytics.

Two horses of a different color: CSM in Thailand and Colombia.

PubMed

1985-01-01

The Colombian Association for Family Welfare (PROFAMILIA) and Indonesia's Community Development Association (PDA) operate social marketing projects which might more appropriately be called social sales projects. Unlike other social marketing projects, these 2 projects seek profits from their contraceptive sales. The profits are then used to subsidize other programs operated by these 2 nonprofit organizations. Indonesia's PDA initiated its sales project in 1974. It operates both an urban contraceptive retail sales (CRS) program and a rural community-based distribution sales (CBD) program. The CRS program sells 3 types of condoms, which it delivers directly to the 1750 retailers involved in the program. The condoms sell for US$.03-US$.07, somewhat more than condoms sold in most social marketing projects. The CBD project covers 10,200 villages in 157 of Indonesia's 620 districts. Each village has a CBD volunteer who sells oral contraceptives (OCs) and condoms and also promotes family planning and rural development. The program sells Norinyl, Ovostat, and Eugynon for US$.19-US$.30/cycle. PDA runs other profit-making projects. For example, it sells promotional T-shirts and calendars at its vasectomy clinics and through its CBD program. PDA also established the taxable Population and Development Corporation, which engages in marketing activities. Profits from the corporation are channeled back to PDA. PROFAMILIA also operates both an urban sales program and a rural community-based distribution program. In the urban program, condoms are sold at normal retail prices and OCs at prices 30% below retail prices. The profits derived form the urban sales are used to subsidize the rural project. In 1981, the urban program began selling 6 noncontraceptive products, e.g., distilled water and disposable diapers. Currently, the program sells only distilled water, as the other products failed to yield a profit. A table provides sales information for both the PDA and PROFAMILIA programs.

Modeling the Structural Dynamic of Industrial Networks

NASA Astrophysics Data System (ADS)

Wilkinson, Ian F.; Wiley, James B.; Lin, Aizhong

Market systems consist of locally interacting agents who continuously pursue advantageous opportunities. Since the time of Adam Smith, a fundamental task of economics has been to understand how market systems develop and to explain their operation. During the intervening years, theory largely has stressed comparative statics analysis. Based on the assumptions of rational, utility or profit-maximizing agents, and negative, diminishing returns) feedback process, traditional economic analysis seeks to describe the, generally) unique state of an economy corresponding to an initial set of assumptions. The analysis is tatic in the sense that it does not describe the process by which an economy might get from one state to another.

26 CFR 1.987-5 - Transition rules for certain qualified business units using a profit and loss method of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of United States persons that have a nondollar functional currency and that used a net worth method...) branches of United States persons, whose functional currency (as defined in section 985 of the Code and the regulations thereunder) is other than the United States dollar (dollar) and that used a profit and loss method...

Financial Performance of Health Insurers: State-Run Versus Federal-Run Exchanges.

PubMed

Hall, Mark A; McCue, Michael J; Palazzolo, Jennifer R

2018-06-01

Many insurers incurred financial losses in individual markets for health insurance during 2014, the first year of Affordable Care Act mandated changes. This analysis looks at key financial ratios of insurers to compare profitability in 2014 and 2013, identify factors driving financial performance, and contrast the financial performance of health insurers operating in state-run exchanges versus the federal exchange. Overall, the median loss of sampled insurers was -3.9%, no greater than their loss in 2013. Reduced administrative costs offset increases in medical losses. Insurers performed better in states with state-run exchanges than insurers in states using the federal exchange in 2014. Medical loss ratios are the underlying driver more than administrative costs in the difference in performance between states with federal versus state-run exchanges. Policy makers looking to improve the financial performance of the individual market should focus on features that differentiate the markets associated with state-run versus federal exchanges.

77 FR 19991 - Fisheries Off West Coast States; Coastal Pelagic Species Fisheries; Annual Specifications

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-03

... business entities under the proposed action. The profitability of these vessels as a result of this... sardine ex-vessel price per mt to conduct a profitability analysis because cost data for the harvesting... small entities' profitability compared to last season, due to the much higher HG this fishing season...

Non Profit Leaders Face New Realities: Status Report on Non Profit Care

ERIC Educational Resources Information Center

Neugebauer, Roger

2010-01-01

When "Exchange" surveyed leaders of North America's largest non profit child care organizations about threats facing their organizations, not surprisingly, the "state of the economy" was foremost on their minds. What is surprising is that these organizations have been able to weather the economic storm quite well. One should…

The Privatization of Public Education

ERIC Educational Resources Information Center

Hunter, Richard

2010-01-01

For-profit education is not a new focus for public schools in the United States. It has been around for several decades, has stimulated considerable controversy, and has been heralded by some as a panacea for improving learning for the nation's public school students. For-profit schools are run by private, for-profit companies or organizations…

Is There a Trade-off Between Quality and Profitability in United States Nursing Homes?

PubMed

Godby, Tyler; Saldanha, Sarah; Valle, Jazmine; Paul, David P; Coustasse, Alberto

Nursing home residents across the United States rely on quality care and effective services. Nursing homes provide skilled nurses and nursing aides who can provide services 24 hours a day for individuals who could not perform these tasks for themselves. Not-for-profit (NFP) versus for-profit (FP) nursing homes have been examined for utilization and efficacy; however, it has been shown that NFP nursing homes generally offer higher quality care and generate greater profit margins compared with FP nursing homes. The purpose of this research was to determine if NFP nursing homes provide enhanced quality care and a larger profit margin compared with FP nursing homes. Benefits and barriers in regard to financial stability and quality of care exist for both FP and NFP homes. Based on the findings of this review, it is suggested that NFP nursing homes have achieved higher quality of care because of a more effective balance of business aspects, as well as prioritizing resident well-being, and care quality over profit maximization in NFP homes.

20 CFR 404.2106 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Provisions § 404.2106 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

20 CFR 416.2206 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Provisions § 416.2206 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

20 CFR 416.2206 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Provisions § 416.2206 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

20 CFR 404.2106 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Provisions § 404.2106 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

26 CFR 1.367(b)-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Previously taxed earnings and profits. (i) Exchanging shareholder that is a United States person. (ii...) Inclusion of all earnings and profits amount. (ii) Examples. (iii)Recognition of exchange gain or loss with.... (3) Time and manner for filing notice. (i) United States persons described in § 1.367(b)-1(c)(2). (ii...

Alternative Fuels Data Center: Federal Laws and Incentives for Propane

Science.gov Websites

implementation of varied control strategies and the involvement of national, state, and local partners. The NCDC programs, federally recognized Indian tribes, and non-profit organizations. For more information, see the fuel and reduce emissions. Grants are available to states, non-profits, and academic institutions to

20 CFR 404.2106 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Provisions § 404.2106 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

20 CFR 404.2106 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Provisions § 404.2106 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

20 CFR 416.2206 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Provisions § 416.2206 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

20 CFR 416.2206 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Provisions § 416.2206 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

20 CFR 416.2206 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Provisions § 416.2206 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

20 CFR 404.2106 - Basic qualifications for alternate participants.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Provisions § 404.2106 Basic qualifications for alternate participants. (a) General. We may arrange for VR... (that is, any entity whether for-profit or not-for-profit), other than a State VR agency. (1) An... provide VR services in the State in which it provides services; and (ii) Under the terms of the written...

78 FR 41424 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-10

... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Management and Budget. ACTION: Notice of availability of the 2013 OMB Circular A-133 Compliance Supplement... may be mailed to Gilbert Tran, Office of Federal Financial Management, Office of Management and Budget...

75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-29

... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Budget. ACTION: Notice of availability of the 2010 Circular A-133 Compliance Supplement. SUMMARY: This... Management, Office of Management and Budget, 725 17th Street, NW., Room 6025, New Executive Office Building...

76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-06

... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Management and Budget. ACTION: Notice of availability of the 2011 OMB Circular A-133 Compliance Supplement... Federal Financial Management, Office of Management and Budget, 725 17th Street, NW., Room 6025, New...

Determination of the existence of economic rents accruing in the United States coal industry and implications of increased coal severance taxation

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

Noser, T.C.

1986-01-01

To raise necessary revenues, many energy rich states have turned to greater utilization of severance taxation. Increases in oil and gas prices and the decline of nuclear power led to an increase in the competitiveness of coal, and perhaps to the generation of economic rents within the coal industry which state legislatures would hope to reappropriate via severance taxation. The purpose of this research is to determine if economic rents have been generated within the coal industry, and to analyze the implications of increased severance taxation. A mine simulation model was used to estimate the price per ton of coalmore » a typical firm would have to charge in order to cover all operating costs and earn a normal rate or return. Such estimates were made for eleven major coal producing states and compared to actual price data for the years 1978 through 1981. For each year, actual selling prices exceeded the minimum acceptable selling price necessary for firms to earn a normal rate of return, i.e., economic rents were generated in each year, totalling nearly $2.5 billion in 1981. Regarding the implications of increased severance taxation, it was argued that will the exception of a pure profits tax, any tax imposed on a profit-maximizing firm would discourage production and investment.« less

Understanding medical group financial and operational performance: the synergistic effect of linking statistical process control and profit and loss.

PubMed

Smolko, J R; Greisler, D S

2001-01-01

There is ongoing pressure for medical groups owned by not-for-profit health care systems or for-profit entrepreneurs to generate profit. The fading promise of superior strategy through health care integration has boards of directors clamoring for bottom-line performance. While prudent, sole focus on the bottom line through the lens of the profit-and-loss (P&L) statement provides incomplete information upon which to base executive decisions. The purpose of this paper is to suggest that placing statistical process control (SPC) charts in tandem with the P&L statement provides a more complete picture of medical group performance thereby optimizing decision making as executives deal with the whitewater issues surrounding physician practice ownership.

Does Deinstitutionalization Increase Suicide?

PubMed Central

Yoon, Jangho; Bruckner, Tim A

2009-01-01

Objectives (1) To test whether public psychiatric bed reduction may increase suicide rates; (2) to investigate whether the supply of private hospital psychiatric beds—separately for not-for-profit and for-profit—can substitute for public bed reduction without increasing suicides; and (3) to examine whether the level of community mental health resources moderates the relationship between public bed reduction and suicide rates. Methods We examined state-level variation in suicide rates in relation to psychiatric beds and community mental health spending in the United States for the years 1982–1998. We categorize psychiatric beds separately for public, not-for-profit, and for-profit hospitals. Principal Findings Reduced public psychiatric bed supply was found to increase suicide rates. We found no evidence that not-for-profit or for-profit bed supply compensates for public bed reductions. However, greater community mental health spending buffers the adverse effect of public bed reductions on suicide. We estimate that in 2008, an additional decline in public psychiatric hospital beds would raise suicide rates for almost all states. Conclusions Downsizing of public inpatient mental health services may increase suicide rates. Nevertheless, an increase in community mental health funding may be promising. PMID:19500164

Profit pools: a fresh look at strategy.

PubMed

Gadiesh, O; Gilbert, J L

1998-01-01

In charting strategy, many managers focus on revenue growth, assuming that profits will follow. But that approach is dangerous: today's deep revenue pool may become tomorrow's dry hole. To create strategies that result in profitable growth, managers need to look beyond revenues to see the shape of their industry's profit pool. The authors define an industry's profit pool as the total profits earned at all points along the industry's value chain. Although the concept is simple, the structure of a profit pool is usually quite complex. The pool will be deeper in some segments of the value chain than in others, and depths will vary within an individual segment as well. Segment profitability may, for example, vary widely by customer group, product category, geographic market, and distribution channel. Moreover, the pattern of profit concentration in an industry will often be very different from the pattern of revenue concentration. The authors describe how successful companies have gained competitive advantage by developing sophisticated profit-pool strategies. They explain how U-Haul identified new sources of profit in the consumer-truck-rental industry; how Merck reached beyond its traditional value-chain role to protect its profits in the pharmaceuticals industry; how Dell rebounded from a misguided channel decision by refocusing on its traditional source of profit; and how Anheuser-Busch made a series of astute product, pricing, and operating decisions to dominate the beer industry's profit pool. The companies with the best understanding of their industry's profit pool, the authors argue, will be in the best position to thrive over the long term.

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

PubMed

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

2015-01-01

Medicare Advantage was implemented in 2004 and the Recovery Audit Contractor (RAC) program was implemented in Florida during 2005. Both increase surveillance of medical necessity and deny payments for improper admissions. The purpose of the present study was to determine their potential impact on for-profit (FP) and not-for-profit (NFP) hospital operating margins in Florida. FP hospitals were expected to be more adversely affected as admissions growth has been one strategy to improve stock performance, which is not a consideration at NFPs. This study analyzed Florida community hospitals from 2000 through 2010, assessing changes in pre-tax operating margin (PTOM). Florida Agency for Health Care Administration data were analyzed for 104 community hospitals (62 FPs and 42 NFPs). Academic, public, and small hospitals were excluded. A mixed-effects model was used to assess the association of RAC implementation, organizational and payer type variables, and ownership interaction effects on PTOM. FP hospitals began the period with a higher average PTOM, but converged with NFPs during the study period. The average Medicare Advantage effect was not significant for either ownership type. The magnitude of the RAC variable was significantly negative for average PTOM at FPs (-4.68) and positive at NFPs (0.08), meaning RAC was associated with decreasing PTOM at FP hospitals only. RAC complements other Medicare surveillance systems that detect medically unnecessary admissions, coding errors, fraud, and abuse. Since its implementation in Florida, average FP and NFP operating margins have been similar, such that the higher margins reported for FP hospitals in the 1990s are no longer evident. © The Author(s) 2015.

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

PubMed Central

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

2015-01-01

Medicare Advantage was implemented in 2004 and the Recovery Audit Contractor (RAC) program was implemented in Florida during 2005. Both increase surveillance of medical necessity and deny payments for improper admissions. The purpose of the present study was to determine their potential impact on for-profit (FP) and not-for-profit (NFP) hospital operating margins in Florida. FP hospitals were expected to be more adversely affected as admissions growth has been one strategy to improve stock performance, which is not a consideration at NFPs. This study analyzed Florida community hospitals from 2000 through 2010, assessing changes in pre-tax operating margin (PTOM). Florida Agency for Health Care Administration data were analyzed for 104 community hospitals (62 FPs and 42 NFPs). Academic, public, and small hospitals were excluded. A mixed-effects model was used to assess the association of RAC implementation, organizational and payer type variables, and ownership interaction effects on PTOM. FP hospitals began the period with a higher average PTOM, but converged with NFPs during the study period. The average Medicare Advantage effect was not significant for either ownership type. The magnitude of the RAC variable was significantly negative for average PTOM at FPs (−4.68) and positive at NFPs (0.08), meaning RAC was associated with decreasing PTOM at FP hospitals only. RAC complements other Medicare surveillance systems that detect medically unnecessary admissions, coding errors, fraud, and abuse. Since its implementation in Florida, average FP and NFP operating margins have been similar, such that the higher margins reported for FP hospitals in the 1990s are no longer evident. PMID:26294267

17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

Code of Federal Regulations, 2011 CFR

2011-04-01

... (total) Apartments and business (total) Unimproved (total) Total 12 1 All money columns shall be totaled... amount shown in the profit and loss or income statement, interest income earned applicable to period from... column C includes intercompany profits, state the bases of the transactions resulting in such profits and...

17 CFR 210.12-23 - Mortgage loans on real estate and interest earned on mortgages. 1

Code of Federal Regulations, 2014 CFR

2014-04-01

... business (total) Unimproved (total) Total 12 1 All money columns shall be totaled. 2 If mortgages represent... profit and loss or income statement, interest income earned applicable to period from mortgages sold or... column C includes intercompany profits, state the bases of the transactions resulting in such profits and...

78 FR 6794 - Fisheries Off West Coast States; Coastal Pelagic Species Fisheries; Annual Specifications

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-31

... will impact these small entities in the same manner. The profitability of these vessels as a result of... Pacific sardine ex-vessel price per mt to conduct a profitability analysis because cost data for the... rule will decrease the effected small entities' potential profitability compared to last season, due to...

76 FR 4854 - Fisheries Off West Coast States; Coastal Pelagic Species Fisheries; Annual Specifications

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-27

... disproportionality between small and large business entities under the proposed action. The profitability of these.... NMFS used average Pacific sardine ex-vessel price per mt to conduct a profitability analysis because... approximately $11.5 million. There will also likely be a drop in profitability based on this rule compared to...

No association of smoke-free ordinances with profits from bingo and charitable games in Massachusetts

PubMed Central

Glantz, S; Wilson-Loots, R

2003-01-01

Background: Because it is widely played, claims that smoking restrictions will adversely affect bingo games is used as an argument against these policies. We used publicly available data from Massachusetts to assess the impact of 100% smoke-free ordinances on profits from bingo and other gambling sponsored by charitable organisations between 1985 and 2001. Methods: We conducted two analyses: (1) a general linear model implementation of a time series analysis with net profits (adjusted to 2001 dollars) as the dependent variable, and community (as a fixed effect), year, lagged net profits, and the length of time the ordinance had been in force as the independent variables; (2) multiple linear regression of total state profits against time, lagged profits, and the percentage of the entire state population in communities that allow charitable gaming but prohibit smoking. Results: The general linear model analysis of data from individual communities showed that, while adjusted profits fell over time, this effect was not related to the presence of an ordinance. The analysis in terms of the fraction of the population living in communities with ordinances yielded the same result. Conclusion: Policymakers can implement smoke-free policies without concern that these policies will affect charitable gaming. PMID:14660778

ASME Nuclear Crane Standards for Enhanced Crane Safety and Increased Profit

NASA Astrophysics Data System (ADS)

Parkhurst, Stephen N.

2000-01-01

The ASME NOG-1 standard, 'Rules for Construction of Overhead and Gantry Cranes', covers top running cranes for nuclear facilities; with the ASME NUM-1 standard, 'Rules for Construction of Cranes, Monorails, and Hoists', covering the single girder, underhung, wall and jib cranes, as well as the monorails and hoists. These two ASME nuclear crane standards provide criteria for designing, inspecting and testing overhead handling equipment with enhanced safety to meet the 'defense-in-depth' approach of the United States Nuclear Regulatory Commission (USNRC) documents NUREG 0554 and NUREG 0612. In addition to providing designs for enhanced safety, the ASME nuclear crane standards provide a basis for purchasing overhead handling equipment with standard safety features, based upon accepted engineering principles, and including performance and environmental parameters specific to nuclear facilities. The ASME NOG-1 and ASME NUM-1 standards not only provide enhanced safety for handling a critical load, but also increase profit by minimizing the possibility of load drops, by reducing cumbersome operating restrictions, and by providing the foundation for a sound licensing position. The ASME nuclear crane standards can also increase profit by providing the designs and information to help ensure that the right standard equipment is purchased. Additionally, the ASME nuclear crane standards can increase profit by providing designs and information to help address current issues, such as the qualification of nuclear plant cranes for making 'planned engineered lifts' for steam generator replacement and decommissioning.

Impending Crisis.

ERIC Educational Resources Information Center

Herman, Roger E.; Olivo, Thomas G.; Gioia, Joyce L.

Filled with evidence and advice for corporate leaders in for-profit, not-for-profit, governmental, and education organizations, this book addresses how to evaluate one's organization's vulnerability and take action. An introduction is followed by a section on the new roles of the chief executive officer, chief operating officer, chief financial…

78 FR 13678 - Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-28

... women in labor, and the emergency department reporting information Medicare participating hospitals and... Public: Private Sector (business or other for- profit and not-for-profit institutions). Number of... the following address: CMS, Office of Strategic Operations and Regulatory Affairs, Division of...

Bulk energy storage increases United States electricity system emissions.

PubMed

Hittinger, Eric S; Azevedo, Inês M L

2015-03-03

Bulk energy storage is generally considered an important contributor for the transition toward a more flexible and sustainable electricity system. Although economically valuable, storage is not fundamentally a "green" technology, leading to reductions in emissions. We model the economic and emissions effects of bulk energy storage providing an energy arbitrage service. We calculate the profits under two scenarios (perfect and imperfect information about future electricity prices), and estimate the effect of bulk storage on net emissions of CO2, SO2, and NOx for 20 eGRID subregions in the United States. We find that net system CO2 emissions resulting from storage operation are nontrivial when compared to the emissions from electricity generation, ranging from 104 to 407 kg/MWh of delivered energy depending on location, storage operation mode, and assumptions regarding carbon intensity. Net NOx emissions range from -0.16 (i.e., producing net savings) to 0.49 kg/MWh, and are generally small when compared to average generation-related emissions. Net SO2 emissions from storage operation range from -0.01 to 1.7 kg/MWh, depending on location and storage operation mode.

Home care business management software not just for scheduling.

PubMed

Morey, Rick

2012-10-01

Rule number one for running a successful, profitable home care company: It is essential to have an efficient, cost-effective administrative operation. A hard fact of the home care industry is that the location of an agency, to a large extent, dictates the billing rates as well as caregiver pay. Therefore, agency profitability is primarily dependent on how efficiently the company is run. Software, used in the right way, helps agencies become more productive andmore profitable.

Some early lessons from the rise of managed behavioral health care in the United States.

PubMed

Schowalter, J E

1998-01-01

In the 1990s the United States has, because of an unacceptable surge in health care costs, made a revolutionary shift of the reimbursement process from fee-for-service to managed care's restricted, discounted and capitated payment approaches. Mental health care has for 150 years largely been subsidized by tax supported hospitals and clinics. Federal and state governments have recently instead begun to direct much of their monies to for-profit national managed mental health care companies. While efficiency has improved and the steep rise in costs has been eased, the major drawback of this change is a too enthusiastic focus on corporate profits. Since on the whole managed care organizations do not reinvest profits into medical education or research and may pull out of the health care business once the business is no longer so profitable, clinicians and academicians must become more successful in urging politicians and the citizenry to better manage managed care.

22 CFR 145.16 - Resource Conservation and Recovery Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Pre-Award Requirements § 145.16...-254). Accordingly, State and local institutions of higher education, hospitals, and non-profit...

What determines providers' stated preference for the treatment of uncomplicated malaria?

PubMed

Mangham-Jefferies, Lindsay; Hanson, Kara; Mbacham, Wilfred; Onwujekwe, Obinna; Wiseman, Virginia

2014-03-01

As agents for their patients, providers often make treatment decisions on behalf of patients, and their choices can affect health outcomes. However, providers operate within a network of relationships and are agents not only for their patients, but also other health sector actors, such as their employer, the Ministry of Health, and pharmaceutical suppliers. Providers' stated preferences for the treatment of uncomplicated malaria were examined to determine what factors predict their choice of treatment in the absence of information and institutional constraints, such as the stock of medicines or the patient's ability to pay. 518 providers working at non-profit health facilities and for-profit pharmacies and drug stores in Yaoundé and Bamenda in Cameroon and in Enugu State in Nigeria were surveyed between July and December 2009 to elicit the antimalarial they prefer to supply for uncomplicated malaria. Multilevel modelling was used to determine the effect of financial and non-financial incentives on their preference, while controlling for information and institutional constraints, and accounting for the clustering of providers within facilities and geographic areas. 69% of providers stated a preference for artemisinin-combination therapy (ACT), which is the recommended treatment for uncomplicated malaria in Cameroon and Nigeria. A preference for ACT was significantly associated with working at a for-profit facility, reporting that patients prefer ACT, and working at facilities that obtain antimalarials from drug company representatives. Preferences were similar among colleagues within a facility, and among providers working in the same locality. Knowing the government recommends ACT was a significant predictor, though having access to clinical guidelines was not sufficient. Providers are agents serving multiple principals and their preferences over alternative antimalarials were influenced by patients, drug company representatives, and other providers working at the same facility and in the local area. Efforts to disseminate drug policy should target the full range of actors involved in supplying drugs, including providers, employers, suppliers and local communities. Copyright © 2014 The Authors. Published by Elsevier Ltd.. All rights reserved.

77 FR 45695 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-01

... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Management and Budget. ACTION: Notice of availability of the 2012 OMB Circular A-133 Compliance Supplement..., Office of Federal Financial Management, Office of Management and Budget, 725 17th Street NW., Room 6025...

76 FR 16772 - Notice of Public Information Collection(s) Being Submitted for Review and Approval to the Office...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-25

.... Respondents: Business or other for-profit entities and State, local or tribal government. Number of... the technical standards set forth in Sec. 76.605(a)(11). 47 CFR 76.601 the local franchising authority... currently approved collection. Respondents: Not-for-profit institutions; State, local or tribal government...

26 CFR 1.482-5 - Comparable profits method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... operating profit represents a return for the investment of resources and assumption of risks. Therefore... from a sufficient number of years of data to reasonably measure returns that accrue to uncontrolled... party and uncontrolled comparables include the following— (i) Rate of return on capital employed. The...

Planning and Assessing Stability Operations: A Proposed Value Focus Thinking Approach

DTIC Science & Technology

2007-03-01

to avoid double -counting of possible consequences. 8... Taxes War Profiteering Arms Smuggling Grey Economy Avoidance of taxes Violation of regulations Smuggling Evasion of economic embargoes... Taxes War Profiteering Arms Smuggling Grey Economy Avoidance of taxes Violation of regulations Smuggling Evasion of economic embargoes

Cost accounting helps ensure group practice profitability.

PubMed

Conrad, K A; Nagle, C B; Wunar, R J

1996-11-01

Physician practice managers are faced with the challenge of developing overall practice budgets, identifying strategies for the practice, and negotiating profitable managed care contracts. To accomplish these objectives, they need to understand and manage the costs associated with practice operations. Practices that have used cost accounting methodologies to identify their operational costs in greater detail and have developed methods to effectively manage their costs are likely to be more attractive partners to health plans and better positioned to thrive under managed care.

Sarbanes-Oxley impetus for enterprise risk management.

PubMed

Giniat, Edward; Saporito, Joseph

2007-08-01

By improving the integrity of financial reporting, voluntary compliance with the Sarbanes-Oxley Act can help a not-for-profit healthcare organization preserve its reputation within its community. Because SOX compliance is not mandatory for not-for-profits, they have great flexibility in how they structure their compliance activities. Making SOX compliance a part of a larger enterprise risk management program can help not-for-profits to streamline and coordinate their approach to all risk-be it financial, operational, or strategic.

Modeling the impact of improved aircraft operations technologies on the environment and airline behavior

NASA Astrophysics Data System (ADS)

Foley, Ryan Patrick

The overall goal of this thesis is to determine if improved operations technologies are economically viable for US airlines, and to determine the level of environmental benefits available from such technologies. Though these operational changes are being implemented primarily with the reduction of delay and improvement of throughput in mind, economic factors will drive the rate of airline adoption. In addition, the increased awareness of environmental impacts makes these effects an important aspect of decision-making. Understanding this relationship may help policymakers make decisions regarding implementation of these advanced technologies at airports, and help airlines determine appropriate levels of support to provide for these new technologies. In order to do so, the author models the behavior of a large, profit-seeking airline in response to the introduction of advanced equipage allowing improved operations procedures. The airline response included changes in deployed fleet, assignment of aircraft to routes, and acquisition of new aircraft. From these responses, changes in total fleet-level CO2 emissions and airline profit were tallied. As awareness of the environmental impact of aircraft emissions has grown, several agencies (ICAO, NASA) have moved to place goals for emissions reduction. NASA, in particular, has set goals for emissions reduction through several areas of aircraft technology. Among these are "Operational Improvements," technologies available in the short-term through avionics and airport system upgrades. The studies in this thesis make use of the Fleet-Level Environmental Evaluation Tool (FLEET), a simulation tool developed by Purdue University in support of a NASA-sponsored research effort. This tool models the behavior of a large, profit-seeking airline through an allocation problem. The problem is contained within a systems dynamics type approach that allows feedback between passenger demand, ticket price, and the airline fleet composition so that the demand and airline operations evolve over time. The studies indicate that, despite an increased cost, improved equipage provides benefits to airline profits as long as equipped airports are available. Improved equipage also reduces fuel burn on a per-flight basis, but depending on the percentage of equipped aircraft in the fleet, the overall airline fuel burn may increase. Improved equipage does increase capacity at busy airports - such as Chicago O'Hare - allowing a greater number of aircraft to operate at the airport on any given day. A sensitivity study indicates that, in the FLEET model, airline profits are most sensitive to changes in the underlying demand for air travel, followed by the price of jet fuel. Equipage related factors, such as the number of equipped airports in the network or the cost of improved equipage, have a comparatively minor influence on airline profit. Of these secondary factors, the assumed decrease in trip or segment distance enabled by improved equipage systems has the greatest impact on profit. Ability to retrofit aircraft and entry-in-service date of equipped aircraft has the greatest impact on the number of equipped aircraft in the fleet.

78 FR 68904 - Proposed Collection; Comment Request for Notice 2004-59

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-15

... election to take advantage of the alternative deficit reduction contribution described in Public Law 108... collection. Affected Public: Business or other for-profit organizations, and not-for-profit institutions... (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of...

78 FR 5457 - Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-25

... components of title I of the Affordable Care Act. The data collection and reporting requirements described in...: Occasionally; Affected Public: Private Sector (business or other for-profit and not-for-profit institutions.... You may mail written comments to the following address: CMS, Office of Strategic Operations and...

Profiting from Public Education: Education Management Organizations and Student Achievement

ERIC Educational Resources Information Center

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

2009-01-01

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

29 CFR 780.400 - Statutory provisions.

Code of Federal Regulations, 2011 CFR

2011-07-01

... provisions of section 7 any employee employed in agriculture or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, or operated on a...

29 CFR 780.400 - Statutory provisions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... provisions of section 7: Any employee employed in agriculture or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, or operated on a...

Consolidation and the transformation of competition in health insurance.

PubMed

Robinson, James C

2004-01-01

This paper presents data on fifty state and substate insurance markets, in terms of the 2003 relative shares of the largest health plans and the antitrust index of concentration. It presents 2000-03 data on rates of growth in premiums, costs, operating earnings, returns on equity, and share prices for the nation's largest health plans (Well-Point, Anthem, Aetna, and CIGNA). Private insurers face renewed price and profit pressures in the short term, but long-term prospects depend on the emergence of new products and new competitors in an increasingly consolidated industry.

The Decline in For-Profit Higher Education during the Obama Administration and Its Prospects in the Trump Presidency

ERIC Educational Resources Information Center

Castagnera, James Ottavio

2017-01-01

The fortunes of the for-profit higher education industry rise and fall with the political tides in the United States. During the 8 years of the George W Bush Administration (Republican), the for-profit sector of US higher education prospered. The following two terms of the Obama Administration (Democrat) resulted in the loss of all the ground…

The effects of ownership and ownership change on nursing home industry costs.

PubMed

Holmes, J S

1996-08-01

This study examines the effects of ownership type and ownership change on nursing home cost structures, differentiating patient care costs from plant costs. Administrative data from the Michigan Department of Social Services, Medical Services Administration (Medicaid), and the Michigan Department of Public Health are used. Cost data are based on audited cost reports for 393 nursing care facilities in Michigan in 1989. Other facility characteristics are based on data from the 1989 annual licensing and certification survey conducted by the Michigan Department of Public Health. A series of ordinary least squares regressions is estimated, in which the dependent variable is either per diem patient costs or per diem plant costs. Ownership types are defined as chain, proprietary non-chain, freestanding non-profit, government-owned, and hospital-based facilities. Pooled estimation techniques, as well as separate regressions by ownership type, are presented to test for interaction effects. Key variables include whether a facility changed ownership in the preceding five years and whether chain facilities are in-state- or out-of-state-owned, in addition to size, payer mix, and case mix. Behavioral differences among nursing home ownership types in respect to patient care costs tended to distinguish government-owned and hospital-based facilities from the freestanding homes rather than the usual distinction between for-profit and not-for-profit classes. Variables traditionally included in nursing home cost studies, such as size, occupancy, payer mix and case mix, were found to have similar effects on per diem patient care costs for freestanding non-profit homes as well as for chain proprietary facilities. With regard to the effects of ownership change on per diem plant and per diem patient costs, however, there are few differences among ownership types. Chain and non-chain for-profit facilities, non-profit homes, and hospital long-term care units that had changed ownership reported significantly higher per diem plant costs than facilities without a change of ownership, but did not spend more on patient-related costs. Michigan Medicaid plant reimbursement system policy changes instituted in 1985 to promote continued ownership of facilities were not entirely successful. Non-profit homes look increasingly like their for-profit counterparts with respect to spending on patient care costs. Increased competition for the more lucrative private-pay patients, coupled with declining state Medicaid reimbursement to nursing homes, may have blurred the historical distinctions between the non-profit and for-profit sectors in the nursing home industry. An exception to increasing homogeneity within the nursing home industry is the tendency of proprietary homes to experience more frequent changes of ownership, which results in higher capital costs passed on to state Medicaid programs. Findings from this study indicate that while facility sales increase per diem plant costs, they do not result in increased spending for direct patient care, suggesting that state Medicaid programs may be indirectly subsidizing facility sales with no accompanying increase in expenditures for patient care. To discourage frequent facility sales, state Medicaid programs may need to consider alternative methods of reimbursing nursing home owners for capital costs.

Factors affecting profitability for craniotomy.

PubMed

Popp, A John; Scrime, Todd; Cohen, Benjamin R; Feustel, Paul J; Petronis, Karen; Habiniak, Sharon; Waldman, John B; Vosburgh, Margaret M

2002-04-15

The authors studied factors influencing hospital profitability after craniotomy in patients who underwent craniotomy coded as diagnosis-related group (DRG) 1 (17 years of age with nontraumatic disease without complication) and who met their hospital's craniotomy pathway criteria and had a hospital length of stay 4 days or less during a 20-month period. Data in all patients meeting these criteria (76 cases) were collected and collated from various hospital databases. Twenty-one cases were profitable and 55 were not. Variables traditionally influencing cost of care, such as surgeon, procedure, length of operation, and pharmacy use had no significant effect on whether a patient was profitable. The most important influence on profitability was the individual payor. Cases in which care was reimbursed under the prospective payment system based on DRGs were nearly always profitable whereas those covered by per diem plans were nearly always nonprofitable. 1) Hospital information systems should be customized to deliver consolidated data for timely analysis of cost of care for individual patients. This information may be useful in negotiating profitable contracts. 2) A clinical pathway was successful in reducing the difference in cost of care between profitable and nonprofitable postcraniotomy cases. 3) In today's health care environment both cost containment and revenue assume importance in determining profitability.

The profit motive and spine surgery.

PubMed

Weiner, Bradley K; Levi, Benjamin H

2004-11-15

The profit motive and market medicine have had a significant impact on clinical practice and research in the field of spine surgery. An overview of current concerns is presented. The objective of this study was to provide those involved in the study and treatment of spinal disorders with a critical overview of the effects of the profit motive on our practices. Historically, the profit motive has been viewed as eroding the standards of spine surgery, encouraging surgeons to operate aggressively and researchers to bias their results. Although there are legitimate concerns regarding the role played by such market forces, the profit motive exerts several quite positive effects on spine surgery as well. Negative and positive aspects of the profit motive in spine surgery are explored along with alternative approaches. The profit motive in spine surgery can result in unnecessary surgery, as well as the push to market of unproven technologies. Yet, without a robust profit motive, it is unclear where sufficient funding could be found to support research and education, and to underwrite the advancement of new technologies. The profit motive significantly influences the way we practice and conduct research in spine surgery. To minimize the negative aspects of the profit motive, spine surgeons and researchers must refrain from being used by companies to rush products to market and/or compromising patient care out of self-interest.

Cost analysis of prophylactic intraoperative cystoscopic ureteral stents in gynecologic surgery.

PubMed

Fanning, James; Fenton, Bradford; Jean, Geraldine Marie; Chae, Clara

2011-12-01

Prophylactic intraoperative ureteral stent placement is performed to decrease operative ureteric injury, though few data are available on the effectiveness of this procedure, and no data are available on its cost. To analyze the cost of prophylactic intraoperative cystoscopic ureteral stents in gynecologic surgery. All cases of prophylactic ureteral stent placement performed in gynecologic surgery during a 1-year period were identified and retrospectively reviewed through the electronic medical records database of Summa Health System. Costs were obtained through the Healthcare Cost Accounting System. The principles of cost-effective analysis were used (ie, explicit and detailed descriptions of costs and cost-effectiveness statistics). Importantly, we evaluated cost and not charges or financial model estimates. In addition, we obtained the contribution margins (ie, the hospital's net profit or loss) for prophylactic ureteral stent placement. Other gynecologic procedures were also analyzed. Among 792 major inpatient gynecologic procedures, 18 cases of prophylactic intraoperative ureteral stents were identified. Median costs were as follows: additional cost of prophylactic intraoperative ureteral stenting, $1580; additional cost of surgical resources, $770; cost of ureteral catheters, $427; cost of surgeons, $383. The contribution margins per case for various gynecologic surgical procedures were as follows: oophorectomy, $2804 profit; abdominal hysterectomy, $2649 profit; laparoscopically assisted vaginal hysterectomy (LAVH), $1760 profit. When intraoperative ureteral stenting was added, the contribution margins changed to the following: oophorectomy, $782 profit; abdominal hysterectomy, $627 profit; LAVH, $262 loss. Overall, the contribution margin profit was decreased by about 85%, from $2400 to $380. Prophylactic intraoperative ureteral stenting in gynecologic surgery decreases a hospital's contribution margin. Because of the expense of this procedure, as well as scientific data suggesting a lack of effectiveness, the authors argue that prophylactic intraoperative ureteral stenting should not be used in gynecologic surgery to decrease operative ureteric injury.

Quality Challenges in Transnational Higher Education under Profit-Driven Motives: The Vietnamese Experience

ERIC Educational Resources Information Center

Nhan, Thi Thuy; Nguyen, Huu Cuong

2018-01-01

Among educational practices in the era of globalisation, developing countries are emerging with diverse representations of transnational collaboration. This paper investigates the operation and regulation of joint programs in Vietnam as a case study of higher education under the impact of profit-driven motives. It first reviews the trends,…

PROFIT-MAXIMIZING PRINCIPLES, INSTRUCTIONAL UNITS FOR VOCATIONAL AGRICULTURE.

ERIC Educational Resources Information Center

BARKER, RICHARD L.

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

75 FR 9222 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-01

... for reimbursement of service. Form Number: CMS-576A (OMB : 0938-0512); Frequency: Reporting--Occasionally; Affected Public: Private Sector: Business or other for-profits and Not-for- profit institutions..., Office of Strategic Operations and Regulatory Affairs. [FR Doc. 2010-4186 Filed 2-26-10; 8:45 am] BILLING...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

Social Reproduction in Non-Formal Adult Education: The Case of Rural Mozambique

ERIC Educational Resources Information Center

Straubhaar, Rolf

2014-01-01

Using fieldnotes from the non-formal adult education classes run by a non-profit international education with ground operations in rural Mozambique, this article documents how the comments made by class facilitators and class participants in those classes reflect inherent power inequalities between non-profit staff and local participants. These…

The Business of Charter Schooling: Understanding the Policies That Charter Operators Use for Financial Benefit

ERIC Educational Resources Information Center

Baker, Bruce; Miron, Gary

2015-01-01

This research brief details some of the prominent ways that individuals, companies, and organizations secure financial gain and generate profit by controlling and running charter schools. To illustrate how charter school policy functions to promote privatization and profiteering, the authors explore differences between charter schools and…

Day Care Legal Handbook: Legal Aspects of Organizing and Operating Day Care Programs.

ERIC Educational Resources Information Center

Aikman, William F.

This guide for providers of day care services presents information on business regulations and other legal considerations affecting for-profit and not-for-profit day care programs. Three basic topics covered are: (1) choosing the type of organization (sole proprietorship, partnership or corporation), (2) forming the organization, and (3) operating…

Economic Conditions and Factors Affecting New Nuclear Power Deployment

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

Harrison, Thomas J.

2014-10-01

This report documents work performed in support of the US Department of Energy Office of Nuclear Energy’s Advanced Small Modular Reactor (AdvSMR) program. The report presents information and results from economic analyses to describe current electricity market conditions and those key factors that may impact the deployment of AdvSMRs or any other new nuclear power plants. Thus, this report serves as a reference document for DOE as it moves forward with its plans to develop advanced reactors, including AdvSMRs. For the purpose of this analysis, information on electricity markets and nuclear power plant operating costs will be combined to examinemore » the current state of the nuclear industry and the process required to successfully move forward with new nuclear power in general and AdvSMRs in particular. The current electricity market is generally unfavorable to new nuclear construction, especially in deregulated markets with heavy competition from natural gas and subsidized renewables. The successful and profitable operation of a nuclear power plant (or any power plant) requires the rate at which the electricity is sold to be sufficiently greater than the cost to operate. The wholesale rates in most US markets have settled into values that provide profits for most operating nuclear power plants but are too low to support the added cost of capital recovery for new nuclear construction. There is a strong geographic dependence on the wholesale rate, with some markets currently able to support new nuclear construction. However, there is also a strong geographic dependence on pronuclear public opinion; the areas where power prices are high tend to have unfavorable views on the construction of new nuclear power plants. The use of government-backed incentives, such as subsidies, can help provide a margin to help justify construction projects that otherwise may not seem viable. Similarly, low interest rates for the project will also add a positive margin to the economic analysis. In both cases, the profitable price point is decreased, making more markets open to profitable entry. Overall, the economic attractiveness of a nuclear power construction project is not only a function of its own costs, but a function of the market into which it is deployed. Many of the market characteristics are out of the control of the potential nuclear power plant operators. The decision-making process for the power industry in general is complicated by the short-term market volatility in both the wholesale electricity market and the commodity (natural gas) market. Decisions based on market conditions today may be rendered null and void in six months. With a multiple-year lead time, nuclear power plants are acutely vulnerable to market corrections.« less

International nurse recruitment in India.

PubMed

Khadria, Binod

2007-06-01

This paper describes the practice of international recruitment of Indian nurses in the model of a "business process outsourcing" of comprehensive training-cum-recruitment-cum-placement for popular destinations like the United Kingdom and United States through an agency system that has acquired growing intensity in India. Despite the extremely low nurse to population ratio in India, hospital managers in India are not concerned about the growing exodus of nurses to other countries. In fact, they are actively joining forces with profitable commercial ventures that operate as both training and recruiting agencies. Most of this activity is concentrated in Delhi, Bangalore, and Kochi. Gaps in data on nursing education, employment, and migration, as well as nonstandardization of definitions of "registered nurse," impair the analysis of international migration of nurses from India, making it difficult to assess the impact of migration on vacancy rates. One thing is clear, however, the chain of commercial interests that facilitate nurse migration is increasingly well organized and profitable, making the future growth of this business a certainty.

A profitable hygiene system: not an undervalued practice resource, part 2.

PubMed

Doherty, Hugh; Davis, Karen; Miller, Kimberly

2009-02-01

In this 2-part article, we have addressed the correct methods to use in selecting the right hygienist and the importance of creating a purposeful vision for your dental hygiene department. We have touched on the role of having the doctor discuss practice expectations, and the qualities and traits a dental hygienist should possess. Finally we have briefly reviewed some ideas regarding hygienist compensation as well as the integration of the new technologies to help you build a successful, productive, and profitable dental hygiene department. Many of today's practice owners have invested hundreds of thousands of dollars in updated facilities and state-of-the-art technology. They have invested in management and leadership courses, developed their business acumen, and have worked to insure that their clinical assistants' skills stay sharp. However, when it comes to dental hygiene, too many practices still operate a 1980s-style "prophylaxis mindset palace." The time has come for more dentists to embrace up-to-date dental hygiene practice standards.

Integration and the performance of healthcare networks:do integration strategies enhance efficiency, profitability, and image?

PubMed Central

Wan, Thomas T.H.; Ma, Allen; Y.J.Lin, Blossom

2001-01-01

Abstract Purpose This study examines the integration effects on efficiency and financial viability of the top 100 integrated healthcare networks (IHNs) in the United States. Theory A contingency- strategic theory is used to identify the relationship of IHNs' performance to their structural and operational characteristics and integration strategies. Methods The lists of the top 100 IHNs ranked in two years, 1998 and 1999, by the SMG Marketing Group were merged to create a database for the study. Multiple indicators were used to examine the relationship between IHNs' characteristics and their performance in efficiency and financial viability. A path analytical model was developed and validated by the Mplus statistical program. Factors influencing the top 100 IHNs' images, represented by attaining ranking among the top 100 in two consecutive years, were analysed. Results and conclusion No positive associations were found between integration and network performance in efficiency or profits. Longitudinal data are needed to investigate the effect of integration on healthcare networks' financial performance. PMID:16896405

The effect of provider control of Blue Shield plans on health care markets.

PubMed

Arnould, R J; DeBrock, L M

1985-07-01

Blue Shield plans often are granted regulatory advantages by the states in which they operate. Run efficiently, such not-for-profit firms should use these lower costs to eliminate their less advantaged rivals, the commercial insurers. However, these higher-cost commercial providers have been able to offer insurance coverage at prices competitive with the Blues, as evidenced by the fact that Blue plans have, on average, less than 50 percent market share. Similar prices with lower overall costs implies that economic rents are being earned, rents which a not-for-profit firm cannot distribute to owners. In this paper we argue that when there are competing goals among the groups controlling the Blue Shield plans, the different possible "uses" of the regulatory advantage become endogenously determined, necessitating the use of simultaneous equation estimation. Testing this model we find the major effect of doctor-control of Blue Shield plans is to raise doctors' fees while lowering the amount of rents captured by both consumers and administrators.

Regional not-for-profit systems: can they compete with national investor-owned firms?

PubMed

Hernandez, R; Hill, D B

1984-01-01

The relative competitive advantages of regional and national systems are summarized in Figure One. As illustrated, each type of system has unique competitive advantages at the corporate level. While it is difficult to state that either system has distinct advantages that place it in a superior position relative to the other, it seems that in the short-run investor-owned systems have operating characteristics that may result in more efficient internal functioning because of more centralized control over resource allocation and performance systems, greater possibilities for economies of scale, and greater access to capital. However, it was previously noted that growing pressures from government and the business community will lead to tighter constraints on the profitability of investments in the health care sector. The possibility of this shift suggests that the access to capital advantage enjoyed by investor-owned systems may not continue. Additionally, regional systems that are part of larger affiliated organizations such as the Sun Alliance and the Voluntary Hospitals of America are developing means to pool their access to debt funds, thus reducing the cost of capital for member institutions. The group purchasing contracts developed by these large systems also have resulted in significant savings. The distinction between regional and national systems on centralized control are becoming less pronounced. Investor-owned systems are seeking to determine how they might best decentralize selected decisions to be more responsive to local markets while not-for-profit regional systems are recognizing that they must centralize selected decisions to obtain more efficient, rational operation. The long-run outlook suggests that the competitive advantages that have been identified will become less pronounced and that both systems will survive in the marketplace.

The impact on revenue of increasing patient volume at surgical suites with relatively high operating room utilization.

PubMed

Dexter, F; Macario, A; Lubarsky, D A

2001-05-01

We previously studied hospitals in the United States of America that are losing money despite limiting the hours that operating room (OR) staff are available to care for patients undergoing elective surgery. These hospitals routinely keep utilization relatively high to maximize revenue. We tested, using discrete-event computer simulation, whether increasing patient volume while being reimbursed less for each additional patient can reliably achieve an increase in revenue when initial adjusted OR utilization is 90%. We found that increasing the volume of referred patients by the amount expected to fill the surgical suite (100%/90%) would increase utilization by <1% for a hospital surgical suite (with longer duration cases) and 4% for an ambulatory surgery suite (with short cases). The increase in patient volume would result in longer patient waiting times for surgery and more patients leaving the surgical queue. With a 15% reduction in payment for the new patients, the increase in volume may not increase revenue and can even decrease the contribution margin for the hospital surgical suite. The implication is that for hospitals with a relatively high OR utilization, signing discounted contracts to increase patient volume by the amount expected to "fill" the OR can have the net effect of decreasing the contribution margin (i.e., profitability). Hospitals may try to attract new surgical volume by offering discounted rates. For hospitals with a relatively high operating room utilization (e.g., 90%), computer simulations predict that increasing patient volume by the amount expected to "fill" the operating room can have the net effect of decreasing contribution margin (i.e., profitability).

Optimized dispatch in a first-principles concentrating solar power production model

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

Wagner, Michael J.; Newman, Alexandra M.; Hamilton, William T.

Concentrating solar power towers, which include a steam-Rankine cycle with molten salt thermal energy storage, is an emerging technology whose maximum effectiveness relies on an optimal operational and dispatch policy. Given parameters such as start-up and shut-down penalties, expected electricity price profiles, solar availability, and system interoperability requirements, this paper seeks a profit-maximizing solution that determines start-up and shut-down times for the power cycle and solar receiver, and the times at which to dispatch stored and instantaneous quantities of energy over a 48-h horizon at hourly fidelity. The mixed-integer linear program (MIP) is subject to constraints including: (i) minimum andmore » maximum rates of start-up and shut-down, (ii) energy balance, including energetic state of the system as a whole and its components, (iii) logical rules governing the operational modes of the power cycle and solar receiver, and (iv) operational consistency between time periods. The novelty in this work lies in the successful integration of a dispatch optimization model into a detailed techno-economic analysis tool, specifically, the National Renewable Energy Laboratory's System Advisor Model (SAM). The MIP produces an optimized operating strategy, historically determined via a heuristic. Using several market electricity pricing profiles, we present comparative results for a system with and without dispatch optimization, indicating that dispatch optimization can improve plant profitability by 5-20% and thereby alter the economics of concentrating solar power technology. While we examine a molten salt power tower system, this analysis is equally applicable to the more mature concentrating solar parabolic trough system with thermal energy storage.« less

78 FR 39287 - Information Collection(s) Being Reviewed by the Federal Communications Commission, Comments...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-01

... Land Mobile Radio service filers in this collection. Pursuant to section 208(b) of the E- Government...- profit entities, not-for-profit institutions and state, local or tribal government. Number of Respondents...

75 FR 11441 - Fisheries of the Northeastern United States; Atlantic Mackerel, Squid, and Butterfish Fisheries...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-11

... claim that larger mesh size increases would affect the profitability of the Loligo fishery. Industry... the profitability of the Loligo fishery by reducing Loligo catch for the owners of vessels that use...

Advanced quality systems : probabilistic optimization for profit (Prob.O.Prof) software

DOT National Transportation Integrated Search

2009-04-01

Contractors constantly have to make decisions regarding how to maximize profit and minimize risk on paving projects. With more and more States adopting incentive/disincentive pay adjustment provisions for quality, as measured by various acceptance qu...

14 CFR 119.36 - Additional certificate application requirements for commercial operators.

Code of Federal Regulations, 2010 CFR

2010-01-01

... existing and anticipated income producing contracts and estimated revenue per mile or hour of operation by... debt (explain); (iii) Additional working capital (explain); (iv) Operating losses other than... (explain); (iv) Working capital reduction (explain); (v) Operations (profits) (explain); (vi) Depreciation...

Improving Reliability of Service Operation Using FMEA Review and New Opportunity for Investigations

NASA Astrophysics Data System (ADS)

Sutrisno, Agung; Gunawan, Indra

2016-01-01

Despite its growing contribution to the global economy, investigation on the application status of service FMEA study to support realization of reliable service operation is very limited in literature. Motivated by such situation, the paper presented an initial survey on the status and research gaps in developing and applying FMEA in service sectors. Systematic preliminary survey using specific criteria are undertaken. Our study indicated that development and application of service FMEA are partially addressing the characteristics of service operations and it is still applied into the good deed and profit oriented operations. Opportunities for further investigation pertaining to advancement of its decision supporting tool for service risk appraisal, its modification to cope with sustainability related requirements and application of service FMEA in not for profit oriented operations are presented as new avenues for further investigation

Optimization of EB plant by constraint control

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

Hummel, H.K.; de Wit, G.B.C.; Maarleveld, A.

1991-03-01

Optimum plant operation can often be achieved by means of constraint control instead of model- based on-line optimization. This is because optimum operation is seldom at the top of the hill but usually at the intersection of constraints. This article describes the development of a constraint control system for a plant producing ethylbenzene (EB) by the Mobil/Badger Ethylbenzene Process. Plant optimization can be defined as the maximization of a profit function describing the economics of the plant. This function contains terms with product values, feedstock prices and operational costs. Maximization of the profit function can be obtained by varying relevantmore » degrees of freedom in the plant, such as a column operating pressure or a reactor temperature. These degrees of freedom can be varied within the available operating margins of the plant.« less

Analysis of the financial factors governing the profitability of lunar helium-3

NASA Technical Reports Server (NTRS)

Kulcinski, G. L.; Thompson, H.; Ott, S.

1989-01-01

Financial factors influencing the profitability of the mining and utilization of lunar helium-3 are examined. The analysis addressed the following questions: (1) which financial factors have the greatest leverage on the profitability of He-3; (2) over what range can these factors be varied to keep the He-3 option profitable; and (3) what ultimate effect could this energy source have on the price of electricity for U.S. consumers. Two complementary methods of analysis were used in the assessment: rate of return on incremental investment required and reduction revenue requirements (total cost to customers) achieved. Some of the factors addressed include energy demand, power generation costs with and without fusion, profitability for D-He(3) fusion, annual capital and operating costs, launch mass and costs, He-3 price, and government funding. Specific conclusions are made with respect to each of the companies considered: utilities, lunar mining company, and integrated energy company.

Final design proposal: Beta Systems-El Toro. A proposal in response to a commercial air transportation study

NASA Technical Reports Server (NTRS)

Muenzberg, Steve; Gillespie, Shane; Coogan, Jim; Monahan, Pat; Bruen, Liam; Wincer, Bob; Wilkey, Rob

1991-01-01

El Toro is a remotely piloted airplane designed to operate as a commercial aircraft in a fictional 'Aeroworld' where the passengers are ping-pong balls and the distances between cities are on the order of thousands of feet. The present design for El Toro will profitably meet the requirements for operation in Aeroworld with a ticket price comparable the ticket prices of current transportation. The extended range of El Toro allows for numerous flights to be flown before the battery pack needs to be changed. This drastically reduces the operating costs to the airlines, allowing them to charge less for a ticket or else to realize a higher profit margin.

FOREST RECREATION FOR PROFIT, SELF-HELP SUGGESTIONS FOR RURAL AREAS DEVELOPMENT.

ERIC Educational Resources Information Center

Department of Agriculture, Washington, DC.

FARMERS AND OTHER LAND OWNERS CAN UTILIZE WOODLAND FOR PROFIT BY DEVELOPING RECREATION AREAS. CAMPGROUND AND PICNIC AREAS CAN PROVIDE ADDITIONAL INCOME AND CAN FIT IN WITH THE OPERATION OF OTHER SMALL BUSINESSES, SUCH AS A ROADSIDE STORE, A PRODUCE STAND, OR A FILLING STATION. BASIC CONSIDERATIONS IN PLANNING A RECREATION DEVELOPMENT INCLUDE--(1)…

14 CFR 331.7 - What losses will be reimbursed?

Code of Federal Regulations, 2010 CFR

2010-01-01

... the lost time value of money (i.e. interest on lost profits for the period of time the funds were not... income is calculated on a pretax basis. It is the total of Operating Profit or Loss (i.e., Total... in the ordinary course of business that were prepared for the eligible reimbursement period, such as...

78 FR 17412 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-21

... specific qualifier or indicator for reporting ICD-10 codes. Version 5010 supports the use of the ICD-10.... Affected Public: Private Sector (Business or other for- profits, Not-for-profit institutions). Number of... Group, Office of Strategic Operations and Regulatory Affairs. [FR Doc. 2013-06534 Filed 3-20-13; 8:45 am...

48 CFR 970.5215-3 - Conditional payment of fee, profit, and other incentives-facility management contracts

Code of Federal Regulations, 2013 CFR

2013-10-01

... period, the DOE Operations/Field Office Manager, or designee, may reduce any otherwise earned fee, fixed... prescribed in 970.1504-5(b)(1), insert the following clause: Conditional Payment of Fee, Profit, and Other Incentives—Facility Management Contracts (AUG 2009) (a) General. (1) The payment of earned fee, fixed fee...

26 CFR 44.4401-2 - Person liable for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates a wagering pool or lottery conducted for profit is liable for the tax with respect to any wager or... profit, he shall, notwithstanding such lay-off, be liable for the tax on the wagers or contributions...

77 FR 25783 - Proposed Information Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-01

...-profit institutions, farms, and Federal, state, local or tribal governments. Estimated Number of... other for-profit organizations, and individuals. Estimated Number of Respondents: 666,666. Estimated... situations in which the aggregate amount of the shareholders' disallowed section 1366(d) losses and...

22 CFR 145.27 - Allowable costs.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Relations DEPARTMENT OF STATE CIVIL RIGHTS GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 145...-Profit Organizations.” The allowability of costs incurred by institutions of higher education is...

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

Guariguata, U.G.

The European refining industry, along with its counterparts, is struggling with low profitability due to excess primary and conversion capacity, high operating costs and impending decisions of stringent environmental regulations that will require significant investments with hard to justify returns. This region was also faced in the early 1980s with excess capacity on the order of 4 MMb/d and satisfying the {open_quotes}at that point{close_quotes} demand by operating at very low utilization rates (60%). As was the case in the US, the rebalancing of the capacity led to the closure of some 51 refineries. Since the early 1990s, the increase inmore » demand growth has essentially balanced the capacity threshold and utilization rates are settled around the 90% range. During the last two decades, the major oil companies have reduced their presence in the European refining sector, giving some state oil companies and producing countries the opportunity to gain access to the consumer market through the purchase of refining capacity in various countries-specifically, Kuwait in Italy; Libya and Venezuela in Germany; and Norway in other areas of Scandinavia. Although the market share for this new cast of characters remains small (4%) relative to participation by the majors (35%), their involvement in the European refining business set the foundation whereby US independent refiners relinquished control over assets that could not be operated profitably as part of a previous vertically integrated structure, unless access to the crude was ensured. The passage of time still seems to render this model valid.« less

The Opportunities and Challenges of the State-owned Exploration Companies Confronting the Prosperous Mineral Industry

NASA Astrophysics Data System (ADS)

Gao, Bangfei; Xie, Hui

The stated-owned exploration companies (SOEC), of state-owned enterprises background, go for profits as well as national and social responsibility. The SOEC play significant roles in commercial mineral exploration by taking advantage of their brands, strong financial backing and operation capability to integrate the capital and technology. Since the disadvantage of backwardness, the SOEC have to deal with multiple problems, such as high costs of mineral rights acquisition, multi-cooperation project management, and the criterions for traditional techniques can not adapt the rapid commercial mineral exploration and evaluation. Under the new situation, the SOEC should be careful to make investment decisions, strengthen project management, introduce venture capital funds, and cooperate with the government and the state-owned exploration institution (SOEI). It's suggested to carry out small-scale assembled explorations to reduce the exploration risks and costs, and to increase the exploration success rate.

Toward a statewide health information technology center (abbreviated version).

PubMed

Sittig, Dean F; Joe, John C

2010-11-01

With the passage of The American Reinvestment and Recovery Act of 2009 that includes the Health Care Information Technology for Economic & Clinical Health Act, the opportunity for states to develop a Health Information Technology Center (THITC) has emerged. The Center provides the intellectual, financial, and technical leadership along with the governance and oversight for all health information technology-related activities in the state. This Center would be a free-standing, not-for-profit, public-private partnership that would be responsible for operating one or more (in large states) Regional Health Information Technology Extension Centers (Extension Centers) along with several Regional Health Information Exchanges (HIEs) and one or more Regional Health Information Data Centers (Data Centers). We believe that if these features and functions could be developed, deployed, and integrated statewide, the health and welfare of the citizens of the state could be improved while simultaneously reducing the costs associated with the provision of care.

Profiting and providing less care: comprehensive services at for-profit, nonprofit, and public opioid treatment programs in the United States.

PubMed

Bachhuber, Marcus A; Southern, William N; Cunningham, Chinazo O

2014-05-01

Opioid use disorders are frequently associated with medical and psychiatric comorbidities (eg, HIV infection and depression), as well as social problems (eg, lack of health insurance). Comprehensive services addressing these conditions improve outcomes. To compare the proportion of for-profit, nonprofit, and public opioid treatment programs offering comprehensive services, which are not mandated by government regulations. Cross-sectional analysis of opioid treatment programs offering outpatient care in the United States (n=1036). Self-reported offering of communicable disease (HIV, sexually transmitted infections, and viral hepatitis) testing, psychiatric services (screening, assessment and diagnostic evaluation, and pharmacotherapy), and social services support (assistance in applying for programs such as Medicaid). Mixed-effects logistic regression models were developed to adjust for several county-level factors. Of opioid treatment programs, 58.0% were for profit, 33.5% were nonprofit, and 8.5% were public. Nonprofit programs were more likely than for-profit programs to offer testing for all communicable diseases [adjusted odds ratios (AOR), 1.7; 95% confidence interval (CI), 1.2, 2.5], all psychiatric services (AOR, 8.0; 95% CI, 4.9, 13.1), and social services support (AOR, 3.3; 95% CI, 2.3, 4.8). Public programs were also more likely than for-profit programs to offer communicable disease testing (AOR, 6.4; 95% CI, 3.5, 11.7), all psychiatric services (AOR, 25.8; 95% CI, 12.6, 52.5), and social services support (AOR, 2.4; 95% CI, 1.4, 4.3). For-profit programs were significantly less likely than nonprofit and public programs to offer comprehensive services. Interventions to increase the offering of comprehensive services are needed, particularly among for-profit programs.

Demulsification key to production efficiency

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

Svetgoff, J.A.

1988-08-01

Concern over the declining profitability in the petroleum industry has generated renewed interest in reducing costs and enhancing profits. This article discusses one are often overlooked when trying to optimize profits, the process of demulsification. Resolving crude oil emulsions is a costly operational problem in most producing fields. Because it is one of the least understood facets of the petroleum industry, the costs associated with demulsification are often excessive. Although there are many similarities, desalting is a separate subject from demulsification. The removal of produced water from crude oil is the primary goal of demulsification, while minimizing the salt contentmore » in crude oil is the object of a desalting program. Understanding demulsification and desalting concepts is important to design engineers. The author discusses how this knowledge enables them to design systems that minimize operating costs while meeting present, as well as future, needs.« less

Improving productivity and profitability of a bioanalytical business through sales and operation planning.

PubMed

Islam, Rafiqul

2013-07-01

Today's bioanalytical CROs face increasing global competition, highly variable demand, high fixed costs, pricing pressure, and increasing demand for quality and speed. Most bioanalytical laboratories have responded to these challenges by implementing automation and by implementing process improvement methodologies (e.g., Six Sigma). These solutions have not resulted in a significant improvement in productivity and profitability since none of them are able to predict the upturn or downturn in demand. High volatility of demand causes long lead times and high costs during peak demand and poor productivity during trough demand. Most bioanalytical laboratories lack the tools to align supply efficiently to meet changing demand. In this paper, sales and operation planning (S&OP) has been investigated as a tool to balance supply and demand. The S&OP process, when executed effectively, can be the single greatest determinant of profitability for a bioanalytical business.

Disaggregating reserve-to-production ratios: An algorithm for United States oil and gas reserve development

NASA Astrophysics Data System (ADS)

Williams, Charles William

Reserve-to-production ratios for oil and gas development are utilized by oil and gas producing states to monitor oil and gas reserve and production dynamics. These ratios are used to determine production levels for the manipulation of oil and gas prices while maintaining adequate reserves for future development. These aggregate reserve-to-production ratios do not provide information concerning development cost and the best time necessary to develop newly discovered reserves. Oil and gas reserves are a semi-finished inventory because development of the reserves must take place in order to implement production. These reserves are considered semi-finished in that they are not counted unless it is economically profitable to produce them. The development of these reserves is encouraged by profit maximization economic variables which must consider the legal, political, and geological aspects of a project. This development is comprised of a myriad of incremental operational decisions, each of which influences profit maximization. The primary purpose of this study was to provide a model for characterizing a single product multi-period inventory/production optimization problem from an unconstrained quantity of raw material which was produced and stored as inventory reserve. This optimization was determined by evaluating dynamic changes in new additions to reserves and the subsequent depletion of these reserves with the maximization of production. A secondary purpose was to determine an equation for exponential depletion of proved reserves which presented a more comprehensive representation of reserve-to-production ratio values than an inadequate and frequently used aggregate historical method. The final purpose of this study was to determine the most accurate delay time for a proved reserve to achieve maximum production. This calculated time provided a measure of the discounted cost and calculation of net present value for developing new reserves. This study concluded that the theoretical model developed by this research may be used to provide a predictive equation for each major oil and gas state so that a net present value to undiscounted net cash flow ratio might be calculated in order to establish an investment signal for profit maximizers. This equation inferred how production decisions were influenced by exogenous factors, such as price, and how policies performed which lead to recommendations regarding effective policies and prudent planning.

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

NASA Astrophysics Data System (ADS)

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

2015-12-01

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

Grants and cooperative agreements to state and local governments, universities, hospitals, and other non-profit organizations--USDA. Interim final rule.

PubMed

1997-08-29

This interim final rule amendment is issued to implement the Single Audit Act Amendments of 1996 (Public Law 104-156, 110 Stat. 1396) and the June 24, 1997, revision of OMB Circular A-133, "Audits of States, Local Governments, and Non-Profit Organizations" and to replace the existing audit requirements that are superseded by Public Law 104-156 and the revised A-133.

Improving Internal Customer Service

DTIC Science & Technology

1990-09-01

organizations, profit and non- profit, are becoming interested in the concepts of Total Quality Management (TQM). Businesses in the United States ’have...to business strategy" (39:45). The United States Air Force (USAF) is one of the American organizations adopting the ideals of Total Quality...more than a buzz word in today’s business environment; it has become the key to excellence (36:52). With today’s economic climate, quality service means

Lessons learned from a healthful vending pilot program in Delaware state agency buildings, 2011-2012.

PubMed

Lessard, Laura; Poland, Mollie; Trotter, Mary

2014-08-21

Changes in food availability in worksites can result in changes in eating behavior and weight status. Nemours Health and Prevention Services, in conjunction with partners in Delaware, conducted a 6-month pilot program to assess the feasibility and impact of requiring that 75% of the items in vending machines in 3 state agency buildings have healthful items. We collected process evaluation data from October 2011 through April 2012 by taking weekly photographs of all machines to record the number of healthful items available. Outcomes were measured through sales reports designed to enumerate changes in number and type of items sold and overall profit from each building. We found challenges in fully implementing the 75% goal. In one of the 3 buildings, all machines were compliant within 7 weeks; in another, full compliance did not occur until week 19. Despite these challenges, the number of items sold in each machine was comparable to numbers from the previous year. Total profits from each building varied across the 3 sites and during the pilot. One building had a 51% increase in profits in January 2012 compared with profits averaged for January 2011 and January 2010. In contrast, monthly profit at another building fluctuated from an increase of 6% to a loss of 30%. Overall, our results suggest that collaborative efforts can result in a feasible intervention with little negative influence on profits.

Hospital financial condition and the quality of patient care.

PubMed

Bazzoli, Gloria J; Chen, Hsueh-Fen; Zhao, Mei; Lindrooth, Richard C

2008-08-01

Concerns about deficiencies in the quality of care delivered in US hospitals grew during a time period when an increasing number of hospitals were experiencing financial problems. Our study examines a six-year longitudinal database of general acute care hospitals in 11 states to assess the relationship between hospital financial condition and quality of care. We evaluate two measures of financial performance: operating margin and a broader profitability measure that encompasses both operating and non-operating sources of income. Our model specification allows for gradual adjustments in quality-enhancing activities and recognizes that current realizations of patient quality may affect future financial performance. Empirical results suggest that there is a relationship between financial performance and quality of care, but not as strong as suggested in earlier research. Overall, our results suggest that deep financial problems that go beyond the patient care side of business may be important to prompting quality problems. Copyright (c) 2007 John Wiley & Sons, Ltd.

On Organizing Quick Change-Over Mass Production

NASA Astrophysics Data System (ADS)

Petrushin, S. I.; Gubaidulina, R. H.; Gruby, S. V.; Nosirsoda, Sh C.

2016-04-01

The terms "type of production" and "coefficient of assigning operations" are analyzed. A new method of calculating the optimum production plan based on profit projections is suggested. We recommend using the cycle time values as initial data for designing and developing technology. On the basis of existing techniques used to convert productions we suggest a new approach to production change-over with the service life of manufacturing facilities equal to the time to product’s obsolescence. The factors to maximize profits using this change-over method are indicated, with maximum profits being a condition for the organization of quick change-change mass production.

Staffing levels in not-for-profit and for-profit long-term care facilities: Does type of ownership matter?

PubMed Central

McGregor, Margaret J.; Cohen, Marcy; McGrail, Kimberlyn; Broemeling, Anne Marie; Adler, Reva N.; Schulzer, Michael; Ronald, Lisa; Cvitkovich, Yuri; Beck, Mary

2005-01-01

Background Currently there is a lot of debate about the advantages and disadvantages of for-profit health care delivery. We examined staffing ratios for direct-care and support staff in publicly funded not-for-profit and for-profit nursing homes in British Columbia. Methods We obtained staffing data for 167 long-term care facilities and linked these to the type of facility and ownership of the facility. All staff were members of the same bargaining association and received identical wages in both not-for-profit and for-profit facilities. Similar public funding is provided to both types of facilities, although the amounts vary by the level of functional dependence of the residents. We compared the mean number of hours per resident-day provided by direct-care staff (registered nurses, licensed practical nurses and resident care aides) and support staff (housekeeping, dietary and laundry staff) in not-for-profit versus for-profit facilities, after adjusting for facility size (number of beds) and level of care. Results The nursing homes included in our study comprised 76% of all such facilities in the province. Of the 167 nursing homes examined, 109 (65%) were not-for-profit and 58 (35%) were for-profit; 24% of the for-profit homes were part of a chain, and the remaining homes were owned by a single operator. The mean number of hours per resident-day was higher in the not-for-profit facilities than in the for-profit facilities for both direct-care and support staff and for all facility levels of care. Compared with for-profit ownership, not-for-profit status was associated with an estimated 0.34 more hours per resident-day (95% confidence interval [CI] 0.18–0.49, p < 0.001) provided by direct-care staff and 0.23 more hours per resident-day (95% CI 0.15–0.30, p < 0.001) provided by support staff. Interpretation Not-for-profit facility ownership is associated with higher staffing levels. This finding suggests that public money used to provide care to frail eldery people purchases significantly fewer direct-care and support staff hours per resident-day in for-profit long-term care facilities than in not-for-profit facilities. PMID:15738489

The financial performance of diversified hospital subsidiaries.

PubMed Central

Clement, J P; D'Aunno, T; Poyzer, B L

1993-01-01

Despite its proliferation, we know relatively little about the impact of hospital restructuring to offer new services. This exploratory study examines the relationship between types of services offered and financial performance among separately incorporated subsidiaries of acute care hospitals. We draw data from the subsidiaries of all hospital firms operating in one state (Virginia) that requires reporting by all such firms. Results from multiple regression analyses of 1987 data indicate that units that existed longer, produced health care or related products, or were nonprofit subsidiaries of nonprofit firms tended to be more profitable than the other subsidiaries. PMID:8428811

A simple technique to increase profits in wood products marketing

Treesearch

George B. Harpole

1971-01-01

Mathematical models can be used to solve quickly some simple day-to-day marketing problems. This note explains how a sawmill production manager, who has an essentially fixed-capacity mill, can solve several optimization problems by using pencil and paper, a forecast of market prices, and a simple algorithm. One such problem is to maximize profits in an operating period...

A New Labor Theory of Value for Rational Planning Through Use of the Bourgeois Profit Rate

PubMed Central

Weizsäcker, C. C. Von; Samuelson, Paul A.

1971-01-01

To maximaze steady-state per capita consumptions, goods should be valued at their “synchronized labor requirement costs”, which are shown to deviate from Marx's schemata of “values” but to coincide with bourgeois prices calculated at dated labor requirements, marked-up by compound interest, at a profit or interest rate equal to the system's rate of exponential growth. With capitalists saving all their incomes for future profits, workers get all there is to get. Departures from such an exogenous, or endogenous, golden-rule state are the rule in history rather than the exception. In the case of exponential labor-augmenting change, it is shown that competitive prices will equal historically embodied labor content. PMID:16591926

Beef cow-calf production.

PubMed

Feuz, Dillon M; Umberger, Wendy J

2003-07-01

Cow-calf production occurs in all 50 states over varied resource bases and under vastly different environmental conditions. Multiple breeds exist and management styles and objectives are as numerous as the number of cow-calf producers. There is not one area of the country, one breed of cattle, or one management style that is most profitable for producing cows and calves. There are, however, some common strategies that can be employed by cow-calf producers to enhance profitability. Costs need to be controlled without jeopardizing cow herd productivity or net returns. It appears that the cost associated with purchased and harvested feeds varies considerably across operations. Understanding cyclic and seasonal price patterns, weight-price slides, cattle shrink, and other marketing costs can help producers enhance their profit by marketing (and not by just selling) their cattle. Producers with superior cattle genetics can become part of a specific alliance or, at a minimum, document the performance of their cattle so that they can get paid for the superior genetics. The beef industry is changing and will likely continue to change. Cow-calf producers will need to examine their own management practices to determine whether they are optimal for the current industry. Those producers who are most adept at matching their management abilities to their cattle type, their resource base, and the appropriate market outlet will be the most successful in the future.

77 FR 7228 - Nevada Disaster #NV-00015

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-10

... Administrative declaration of a disaster for the State of Nevada dated 02/01/2012. Incident: Washoe Drive Fire... Businesses without Credit Available Elsewhere 4.000 Non-Profit Organizations with Credit Available Elsewhere... 3.125 Non-Profit Organizations without Credit Available Elsewhere 3.000 For Economic Injury...

78 FR 20693 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Office of...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-05

... of the functions of the agency, including whether the information will have practical utility... primary respondents are state agencies, tribal governments, local governments, colleges and universities, non- profit organizations, for-profit organizations, and faith-based organizations. The purpose of the...

Increasing cropping system diversity balances productivity, profitability and environmental health

USDA-ARS?s Scientific Manuscript database

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

Privatization in a publicly funded health care system: the U.S. experience.

PubMed

Himmelstein, David U; Woolhandler, Steffie

2008-01-01

The United States has four decades of experience with the combination of public funding and private health care management and delivery, closely analogous to reforms recently enacted or proposed in many other nations. Extensive research, herein reviewed, shows that for-profit health institutions provide inferior care at inflated prices. The U.S. experience also demonstrates that market mechanisms nurture unscrupulous medical businesses and undermine medical institutions unable or unwilling to tailor care to profitability. The commercialization of care in the United States has driven up costs by diverting money to profits and by fueling a vast increase in management and financial bureaucracy, which now consumes 31 percent of total health spending. The Veterans Health Administration system--a network of government hospitals and clinics--has emerged as the leader in quality improvement and information technology, indicating the potential for public sector excellence and innovation. The poor performance of U.S. health care is directly attributable to reliance on market mechanisms and for-profit firms, and should warn other nations from this path.

14 CFR Section 9 - Functional Classification-Operating Revenues

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Functional Classification-Operating... AIR CARRIERS Profit and Loss Classification Section 9 Functional Classification—Operating Revenues 3900Transport Revenues. This classification is prescribed for all air carrier groups and shall include all...

7 CFR 762.121 - Loan purposes.

Code of Federal Regulations, 2010 CFR

2010-01-01

... associated with reorganizing a farm to improve its profitability; (ii) Purchase of livestock, including... purposes: (i) Payment of annual operating expenses, family subsistence, and purchase of feeder animals; (ii... circumstances can carry-over operating debts from a previous operating cycle be refinanced); (iii) Purchase of...

Method of Data storing, collection and aggregation for definition of life-cycle resources of electromechanical equipment

NASA Astrophysics Data System (ADS)

Zhukovskiy, Y.; Koteleva, N.

2017-10-01

Analysis of technical and technological conditions for the emergence of emergency situations during the operation of electromechanical equipment of enterprises of the mineral and raw materials complex shows that when developing the basis for ensuring safe operation, it is necessary to take into account not only the technical condition, but also the non-stationary operation of the operating conditions of equipment, and the nonstationarity of operational operating parameters of technological processes. Violations of the operation of individual parts of the machine, not detected in time, can lead to severe accidents at work, as well as to unplanned downtime and loss of profits. That is why, the issues of obtaining and processing Big data obtained during the life cycle of electromechanical equipment, for assessing the current state of the electromechanical equipment used, timely diagnostics of emergency and pre-emergency modes of its operation, estimating the residual resource, as well as prediction the technical state on the basis of machine learning are very important. This article is dedicated to developing the special method of data storing, collection and aggregation for definition of life-cycle resources of electromechanical equipment. This method can be used in working with big data and can allow extracting the knowledge from different data types: the plants’ historical data and the factory historical data. The data of the plants contains the information about electromechanical equipment operation and the data of the factory contains the information about a production of electromechanical equipment.

A Study of the Economic Benefit Potential of Intermodal Transports

NASA Technical Reports Server (NTRS)

Nelson, J. M.; Kawai, R. T.; Gregg, R. D.; McKinley, Robert E., Jr. (Technical Monitor)

2001-01-01

A conceptual study was conducted to determine the benefit potential of an Intermodal Transport in which quick change payload modules are used to reduce the cost of air travel by increasing daily utilization. Three basic concepts varying the degree of modularity were investigated for a 122,000 pounds payload 3,000 NM range regional wide body transport. The profit potential for operating as a passenger transport during the day and as a freighter at night was assessed. Assuming current levels of profitability, Intermodal operations could offer an operating cost reduction potential up to 20%. Enabling technology needs are identified as very quiet aircraft for expanded night operations, distributed load carrying quick disconnect latching, and configuration dependent safety issues. Recommendations are made to explore if additional benefits are possible from alternative mission and usage modules.

Rural Hospital Ownership: Medical Service Provision, Market Mix, and Spillover Effects

PubMed Central

Horwitz, Jill R; Nichols, Austin

2011-01-01

Objective To test whether nonprofit, for-profit, or government hospital ownership affects medical service provision in rural hospital markets, either directly or through the spillover effects of ownership mix. Data Sources/Study Setting Data are from the American Hospital Association, U.S. Census, CMS Healthcare Cost Report Information System and Prospective Payment System Minimum Data File, and primary data collection for geographic coordinates. The sample includes all nonfederal, general medical, and surgical hospitals located outside of metropolitan statistical areas and within the continental United States from 1988 to 2005. Study Design We estimate multivariate regression models to examine the effects of (1) hospital ownership and (2) hospital ownership mix within rural hospital markets on profitable versus unprofitable medical service offerings. Principal Findings Rural nonprofit hospitals are more likely than for-profit hospitals to offer unprofitable services, many of which are underprovided services. Nonprofits respond less than for-profits to changes in service profitability. Nonprofits with more for-profit competitors offer more profitable services and fewer unprofitable services than those with fewer for-profit competitors. Conclusions Rural hospital ownership affects medical service provision at the hospital and market levels. Nonprofit hospital regulation should reflect both the direct and spillover effects of ownership. PMID:21639860

Rural hospital ownership: medical service provision, market mix, and spillover effects.

PubMed

Horwitz, Jill R; Nichols, Austin

2011-10-01

To test whether nonprofit, for-profit, or government hospital ownership affects medical service provision in rural hospital markets, either directly or through the spillover effects of ownership mix. Data are from the American Hospital Association, U.S. Census, CMS Healthcare Cost Report Information System and Prospective Payment System Minimum Data File, and primary data collection for geographic coordinates. The sample includes all nonfederal, general medical, and surgical hospitals located outside of metropolitan statistical areas and within the continental United States from 1988 to 2005. We estimate multivariate regression models to examine the effects of (1) hospital ownership and (2) hospital ownership mix within rural hospital markets on profitable versus unprofitable medical service offerings. Rural nonprofit hospitals are more likely than for-profit hospitals to offer unprofitable services, many of which are underprovided services. Nonprofits respond less than for-profits to changes in service profitability. Nonprofits with more for-profit competitors offer more profitable services and fewer unprofitable services than those with fewer for-profit competitors. Rural hospital ownership affects medical service provision at the hospital and market levels. Nonprofit hospital regulation should reflect both the direct and spillover effects of ownership. © Health Research and Educational Trust.

Government control over health-related not-for-profit organisations: Agency for International Development v. Alliance for Open Society International Inc 570 US_(2013).

PubMed

Vines, Tim; Donohoo, Angus M; Faunce, Thomas

2013-12-01

The relationship between government and the not-for-profit (NFP) sector has important implications for society, especially in relation to the delivery of public health measures and the protection of the environment. In key health-related areas such as provision of medical services, welfare, foreign aid and education, governments have traditionally preferred for the NFP sector to act as service partners, with the relationship mediated through grants or funding agreements. This service delivery arrangement is intended to provide a diversity of voices, and encourage volunteerism and altruism, in conjunction with the purposes and objectives of the relevant NGO. Under the pretence of "accountability", however, governments increasingly are seeking to impose intrusive conditions on grantees, which limit their ability to fulfil their mission and advocate on behalf of their constituents. This column examines the United States Supreme Court decision, Agency for International Development v Alliance for Open Society International Inc 570 US_(2013), and compares it to the removal of gag clauses in Australian federal funding rules. Recent national changes to the health-related NFP sector in Australia are then discussed, such as those found in the Charities Act 2013 (Cth) and the Not-for-Profit Sector Freedom to Advocate Act 2013 (Cth). These respectively include the establishment of the Australian Charities and Not-For-Profit Commission, the modernising of the definition of "charity" and statutory blocks on "gag" clauses. This analysis concludes with a survey of recent moves by Australian States to impose new restrictions on the ability of health-related NFPs to lobby against harmful government policy Among the responses considered is the protection afforded by s 51l(xxiiiA) of the Australian Constitution. This constitutional guarantee appears to have been focused historically on preventing medical and dental practitioners and related small businesses being practically coerced into government or large-scale private corporate operations. As such, it may prohibit civil conscription arising not only from "gag clauses" in managed care contracts, but also from "gag clauses" in governmental ideological controls over taxpayer-funded, health-related NFPs.

75 FR 35507 - Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-22

....regulations.gov , a Federal E-Government Web site that allows the public to find, review, and submit comments...-395-3952; e-mail [email protected] . FOR FURTHER INFORMATION CONTACT: Marguerite Pridgen at the.... Respondents: Contractors, States, Local Governments, Universities, Non-Profit Organizations, For-Profit...

Evaluating the sale of a nonprofit health system to a for-profit hospital management company: the Legacy Experience.

PubMed Central

King, J G; Avery, J E

1999-01-01

OBJECTIVE: To introduce and develop a decision model that can be used by the leadership of nonprofit healthcare organizations to assist them in evaluating whether selling to a for-profit organization is in their community's best interest. STUDY SETTING/DATA SOURCES: A case study of the planning process and decision model that Legacy Health System used to evaluate whether to sell to a for-profit hospital management company and use the proceeds of the sale to establish a community health foundation. Data sources included financial statements of benchmark organizations, internal company records, and numerous existing studies. STUDY DESIGN: The development of the multivariate model was based on insight gathered through a review of the current literature regarding the conversion of nonprofit healthcare organizations. DATA COLLECTION/EXTRACTION METHODS: The effect that conversion from nonprofit to for-profit status would have on each variable was estimated based on assumptions drawn from the current literature and on an analysis of Legacy and for-profit hospital company data. PRINCIPAL FINDINGS: The results of the decision model calculations indicate that the sale of Legacy to a for-profit firm and the subsequent creation of a community foundation would have a negative effect on the local community. CONCLUSIONS: The use of the decision model enabled senior management and trustees to systematically address the conversion question and to conclude that continuing to operate as a nonprofit organization would provide the most benefit to the local community. The model will prove useful to organizations that decide to sell to a for-profit organization as well as those that choose to continue nonprofit operations. For those that decide to sell, the model will assist in minimizing any potential negative effect that conversion may have on the community. The model will help those who choose not to sell to develop a better understanding of the organization's value to the community. PMID:10201854

Small Water Enterprise in Rural Rwanda: Business Development and Year-One Performance Evaluation of Nine Water Kiosks at Health Care Facilities

PubMed Central

Huttinger, Alexandra; Brunson, Laura; Roha, Kristin; Ngirimpuhwe, Providence; Mfura, Leodomir; Kayigamba, Felix; Ciza, Philbert

2017-01-01

Small water enterprises (SWEs) have lower capital expenditures than centralized systems, offering decentralized solutions for rural markets. This study evaluated SWEs in rural Rwanda, where nine health care facilities (HCF) owned and operated water kiosks supplying water from onsite water treatment systems (WTS). SWEs were monitored for 12 months. Spearman’s Rank Correlation Coefficient (rs) was used to evaluate correlations between demand for kiosk water and community characteristics, and between kiosk profit and factors influencing the cost model. On average, SWEs distributed 15,300 L/month. One SWE ran at a loss, four had profit margins of ≤10% and four had profit margins of 45–75%. Factors influencing SWE performance were intermittent water supply (87% of SWE closures were due to water shortage), consumer demand (demand was high where populations already used improved water sources (rs = 0.81, p = 0.02)), price sensitivity (demand was lower where SWEs had high prices (rs = −0.65, p = 0.08)), and production cost (water utility tariffs negatively impacted SWE profits (rs = −0.52, p < 0.01)). Sustainability was more favorable in circumstances where recovery of capital expenditures was not expected, and the demand for treated water was sufficient to fund operational expenditures. Future research is needed to assess the extent to which kiosk revenue can support ongoing operational costs of WTS and kiosks both at HCF and in other contexts. PMID:29258167

Small Water Enterprise in Rural Rwanda: Business Development and Year-One Performance Evaluation of Nine Water Kiosks at Health Care Facilities.

PubMed

Huttinger, Alexandra; Brunson, Laura; Moe, Christine L; Roha, Kristin; Ngirimpuhwe, Providence; Mfura, Leodomir; Kayigamba, Felix; Ciza, Philbert; Dreibelbis, Robert

2017-12-16

Small water enterprises (SWEs) have lower capital expenditures than centralized systems, offering decentralized solutions for rural markets. This study evaluated SWEs in rural Rwanda, where nine health care facilities (HCF) owned and operated water kiosks supplying water from onsite water treatment systems (WTS). SWEs were monitored for 12 months. Spearman's Rank Correlation Coefficient (r s ) was used to evaluate correlations between demand for kiosk water and community characteristics, and between kiosk profit and factors influencing the cost model. On average, SWEs distributed 15,300 L/month. One SWE ran at a loss, four had profit margins of ≤10% and four had profit margins of 45-75%. Factors influencing SWE performance were intermittent water supply (87% of SWE closures were due to water shortage), consumer demand (demand was high where populations already used improved water sources (r s = 0.81, p = 0.02)), price sensitivity (demand was lower where SWEs had high prices (r s = -0.65, p = 0.08)), and production cost (water utility tariffs negatively impacted SWE profits (r s = -0.52, p < 0.01)). Sustainability was more favorable in circumstances where recovery of capital expenditures was not expected, and the demand for treated water was sufficient to fund operational expenditures. Future research is needed to assess the extent to which kiosk revenue can support ongoing operational costs of WTS and kiosks both at HCF and in other contexts.

Profiting from competition: Financial tools for electric generation companies

NASA Astrophysics Data System (ADS)

Richter, Charles William, Jr.

Regulations governing the operation of electric power systems in North America and many other areas of the world are undergoing major changes designed to promote competition. This process of change is often referred to as deregulation. Participants in deregulated electricity systems may find that their profits will greatly benefit from the implementation of successful bidding strategies. While the goal of the regulators may be to create rules which balance reliable power system operation with maximization of the total benefit to society, the goal of generation companies is to maximize their profit, i.e., return to their shareholders. The majority of the research described here is conducted from the point of view of generation companies (GENCOs) wishing to maximize their expected utility function, which is generally comprised of expected profit and risk. Strategies that help a GENCO to maximize its objective function must consider the impact of (and aid in making) operating decisions that may occur within a few seconds to multiple years. The work described here assumes an environment in which energy service companies (ESCOs) buy and GENCOs sell power via double auctions in regional commodity exchanges. Power is transported on wires owned by transmission companies (TRANSCOs) and distribution companies (DISTCOs). The proposed market framework allows participants to trade electrical energy contracts via the spot, futures, options, planning, and swap markets. An important method of studying these proposed markets and the behavior of participating agents is the field of experimental/computational economics. For much of the research reported here, the market simulator developed by Kumar and Sheble and similar simulators has been adapted to allow computerized agents to trade energy. Creating computerized agents that can react as rationally or irrationally as a human trader is a difficult problem for which we have turned to the field of artificial intelligence. Some of our work uses GP-Automata, a technique which combines genetic programming and finite state machines, to represent adaptive agents. We use a genetic algorithm to evolve these adaptive agents (each with its own bidding strategy) for use in a double auction. The agent's strategies may be judged by the amount of profit they produce and are tested by computerized agents repeatedly buying and selling electricity in an auction simulator. In addition to the obvious profit-maximization strategies, one can also design strategies which exhibit other types of trading behaviors. The resulting strategies can be used directly in on-line trading, or as realistic models of competitors in a trading simulator. In addition to developing double auction bidding strategies, we investigate and discuss methods of an energy trader's risk. This can be done using such financial vehicles as futures and options contracts or through the inclusion of risk while judging strategies used in the market simulations described above. We discuss the role of fuzzy logic in the competitive electric marketplace, including how it can be applied in developing bidding strategies. Since competition promises to drive the power system closer to its operating limits, improvements in measurement and system control will be important. We provide an example of using fuzzy logic to do automatic generation control and discuss extensions that would make it superior to traditional controllers. Since the GENCO's forte is primarily generating electricity, we examine unit commitment and discuss how to update it for the competitive environment. We discuss the role of unit commitment in developing bidding strategies, as well as, the role of bidding strategies in solving the unit commitment problem. Depending on the market structure adopted by a particular location, large amounts of bidding data may be available to regulators or market participants. Ideally, regulators could use this data to verify dig the market is efficient. Market participants with access to this data might gain an advantage over their competitors if they could somehow determine their competitor's bidding strategy. We outline methods of automatically inferring other participants' trading rules based on historical data. Much of the work described here should aid in the design of effective operating procedures, trading strategies and profitable portfolios for energy producers.

Framework for Financial Ratio Analysis of Audited Federal Financial Reports

DTIC Science & Technology

1999-12-01

franchising operations, allowing them to lower costs and share administrative support services with other agencies. [Ref. 60:sec. 402-403] The GMRA also...96 Federal Financial Reporting Statement of Net Cost Report Format 97 Federal Financial Reporting Statement of Changes in Net Position Report Format...analysis for sales, profitability, efficiency, marketing, investment, debt and capital analysis. Monitor growth Monitor costs Measure profitability and

12 CFR 7.1006 - Loan agreement providing for a share in profits, income, or earnings or for stock warrants.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Loan agreement providing for a share in profits, income, or earnings or for stock warrants. 7.1006 Section 7.1006 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1006 Loan agreement...

12 CFR 7.1006 - Loan agreement providing for a share in profits, income, or earnings or for stock warrants.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 1 2011-01-01 2011-01-01 false Loan agreement providing for a share in profits, income, or earnings or for stock warrants. 7.1006 Section 7.1006 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1006 Loan agreement...

Organization and Management of Non-Profit Private Higher Education in a Multi-Ethnic and Multi-Lingual Environment

ERIC Educational Resources Information Center

Farrington, Dennis; Abazi, Alajdin

2009-01-01

The South East European University (SEEU) was founded in 2001 as a non-profit university established by co-operation between OSCE, USAID, the European Commission and the Government of the Republic of Macedonia (or FYROM) as a contribution towards conflict prevention. There has been a gradual transition from a centrally managed project to a modern…

The Daniel Boone Success Story: A Food Service Turnaround.

ERIC Educational Resources Information Center

Miller, Toula

1991-01-01

Changes in the marketing and management of a Pennsylvania food service program made it more attractive to students. An increase in student participation and operational efficiency yielded profitability in food service operations. (MLF)

Safer trucks, higher profits for motor carriers : commercial vehicle electronic screening

DOT National Transportation Integrated Search

1999-01-01

This brochure gives an overview of how commercial vehicle electronic screening programs can be help commercial vehicle operations. The benefits include: reducing operating costs; enhancing revenues; encouraging business competitiveness; and maximizin...

Decomposing variation in dairy profitability: the impact of output, inputs, prices, labour and management.

PubMed

Wilson, P

2011-08-01

The UK dairy sector has undergone considerable structural change in recent years, with a decrease in the number of producers accompanied by an increased average herd size and increased concentrate use and milk yields. One of the key drivers to producers remaining in the industry is the profitability of their herds. The current paper adopts a holistic approach to decomposing the variation in dairy profitability through an analysis of net margin data explained by physical input-output measures, milk price variation, labour utilization and managerial behaviours and characteristics. Data are drawn from the Farm Business Survey (FBS) for England in 2007/08 for 228 dairy enterprises. Average yields are 7100 litres/cow/yr, from a herd size of 110 cows that use 0·56 forage ha/cow/yr and 43·2 labour h/cow/yr. An average milk price of 22·57 pence per litre (ppl) produced milk output of £1602/cow/yr, which after accounting for calf sales, herd replacements and quota leasing costs, gave an average dairy output of £1516/cow/yr. After total costs of £1464/cow/yr this left an economic return of £52/cow/yr (0·73 ppl) net margin profit. There is wide variation in performance, with the most profitable (as measured by net margin per cow) quartile of producers achieving 2000 litres/cow/yr more than the least profitable quartile, returning a net margin of £335/cow/yr compared to a loss of £361/cow/yr for the least profitable. The most profitable producers operate larger, higher yielding herds and achieve a greater milk price for their output. In addition, a significantly greater number of the most profitable producers undertake financial benchmarking within their businesses and operate specialist dairy farms. When examining the full data set, the most profitable enterprises included significantly greater numbers of organic producers. The most profitable tend to have a greater reliance on independent technical advice, but this finding is not statistically significant. Decomposing the variation in net margin performance between the most and least profitable groups, an approximate ratio of 65:23:12 is observed for higher yields: lower costs: higher milk price. This result indicates that yield differentials are the key performance driver in dairy profitability. Lower costs per cow are dominated by the significantly lower cost of farmer and spouse labour per cow of the most profitable group, flowing directly from the upper quartile expending 37·7 labour h/cow/yr in comparison with 58·8 h/cow/yr for the lower quartile. The upper quartile's greater milk price is argued to be achieved through contract negotiations and higher milk quality, and this accounts for 0·12 of the variation in net margin performance. The average economic return to the sample of dairy enterprises in this survey year was less than £6000/farm/yr. However, the most profitable quartile returned an average economic return of approximately £50 000 per farm/yr. Structural change in the UK dairy sector is likely to continue with the least profitable and typically smaller dairy enterprises being replaced by a smaller number of expanding dairy production units.

Decomposing variation in dairy profitability: the impact of output, inputs, prices, labour and management

PubMed Central

WILSON, P.

2011-01-01

SUMMARY The UK dairy sector has undergone considerable structural change in recent years, with a decrease in the number of producers accompanied by an increased average herd size and increased concentrate use and milk yields. One of the key drivers to producers remaining in the industry is the profitability of their herds. The current paper adopts a holistic approach to decomposing the variation in dairy profitability through an analysis of net margin data explained by physical input–output measures, milk price variation, labour utilization and managerial behaviours and characteristics. Data are drawn from the Farm Business Survey (FBS) for England in 2007/08 for 228 dairy enterprises. Average yields are 7100 litres/cow/yr, from a herd size of 110 cows that use 0·56 forage ha/cow/yr and 43·2 labour h/cow/yr. An average milk price of 22·57 pence per litre (ppl) produced milk output of £1602/cow/yr, which after accounting for calf sales, herd replacements and quota leasing costs, gave an average dairy output of £1516/cow/yr. After total costs of £1464/cow/yr this left an economic return of £52/cow/yr (0·73 ppl) net margin profit. There is wide variation in performance, with the most profitable (as measured by net margin per cow) quartile of producers achieving 2000 litres/cow/yr more than the least profitable quartile, returning a net margin of £335/cow/yr compared to a loss of £361/cow/yr for the least profitable. The most profitable producers operate larger, higher yielding herds and achieve a greater milk price for their output. In addition, a significantly greater number of the most profitable producers undertake financial benchmarking within their businesses and operate specialist dairy farms. When examining the full data set, the most profitable enterprises included significantly greater numbers of organic producers. The most profitable tend to have a greater reliance on independent technical advice, but this finding is not statistically significant. Decomposing the variation in net margin performance between the most and least profitable groups, an approximate ratio of 65:23:12 is observed for higher yields: lower costs: higher milk price. This result indicates that yield differentials are the key performance driver in dairy profitability. Lower costs per cow are dominated by the significantly lower cost of farmer and spouse labour per cow of the most profitable group, flowing directly from the upper quartile expending 37·7 labour h/cow/yr in comparison with 58·8 h/cow/yr for the lower quartile. The upper quartile's greater milk price is argued to be achieved through contract negotiations and higher milk quality, and this accounts for 0·12 of the variation in net margin performance. The average economic return to the sample of dairy enterprises in this survey year was less than £6000/farm/yr. However, the most profitable quartile returned an average economic return of approximately £50 000 per farm/yr. Structural change in the UK dairy sector is likely to continue with the least profitable and typically smaller dairy enterprises being replaced by a smaller number of expanding dairy production units. PMID:22505774

Decisions and Barriers to First-in-Family College Student Enrollment

ERIC Educational Resources Information Center

Vonk, Garrett B.

2013-01-01

United States Government scrutiny of enrollment practices at for-profit colleges has caused significant decreases in profitability at career colleges. The phenomenological problem explored in this study was the declining enrollment at career colleges. Systems theory and Maslow's hierarchy of needs theory formed the conceptual framework for this…

76 FR 43652 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-21

... Response: 30 minutes. Burden Hours: 55. Needs and Uses: This is an extension of a current information... activities (e.g., cloud seeding) provide reports prior to and after the activity. They are also required to...: Business or other for-profit organizations; not- for-profit institutions; individuals or households; state...

Profitability and risk analysis of soybean planting date by maturity group

USDA-ARS?s Scientific Manuscript database

Limited knowledge exists on estimated soybean yield response to planting date to determine the profit-maximizing planting date for soybean production by maturity group (MG) in the southern United States. Furthermore, determining the optimal MG and crop insurance coverage level that is preferred by r...

Effect of harvesting on forest soil and water in an organic soil watershed

Treesearch

J.M. Grace; R.W. Skaggs

2006-01-01

Timber harvest operations are necessary and common in forest management to provide profitability and satisfy demands for timber products. Harvesting operations, as with most forest operations, have received much attention in regards to soil and water issues. Harvesting operations have been reported to affect soil physical properties and hydrological characteristics...

Lessons Learned From a Healthful Vending Pilot Program in Delaware State Agency Buildings, 2011–2012

PubMed Central

Lessard, Laura; Trotter, Mary

2014-01-01

Introduction Changes in food availability in worksites can result in changes in eating behavior and weight status. Nemours Health and Prevention Services, in conjunction with partners in Delaware, conducted a 6-month pilot program to assess the feasibility and impact of requiring that 75% of the items in vending machines in 3 state agency buildings have healthful items. Methods We collected process evaluation data from October 2011 through April 2012 by taking weekly photographs of all machines to record the number of healthful items available. Outcomes were measured through sales reports designed to enumerate changes in number and type of items sold and overall profit from each building. Results We found challenges in fully implementing the 75% goal. In one of the 3 buildings, all machines were compliant within 7 weeks; in another, full compliance did not occur until week 19. Despite these challenges, the number of items sold in each machine was comparable to numbers from the previous year. Total profits from each building varied across the 3 sites and during the pilot. One building had a 51% increase in profits in January 2012 compared with profits averaged for January 2011 and January 2010. In contrast, monthly profit at another building fluctuated from an increase of 6% to a loss of 30%. Conclusion Overall, our results suggest that collaborative efforts can result in a feasible intervention with little negative influence on profits. PMID:25144678

A System Dynamics Approach to Modeling the Sensitivity of Inappropriate Emergency Department Utilization

NASA Astrophysics Data System (ADS)

Behr, Joshua G.; Diaz, Rafael

Non-urgent Emergency Department utilization has been attributed with increasing congestion in the flow and treatment of patients and, by extension, conditions the quality of care and profitability of the Emergency Department. Interventions designed to divert populations to more appropriate care may be cautiously received by operations managers due to uncertainty about the impact an adopted intervention may have on the two values of congestion and profitability. System Dynamics (SD) modeling and simulation may be used to measure the sensitivity of these two, often-competing, values of congestion and profitability and, thus, provide an additional layer of information designed to inform strategic decision making.

14 CFR 24 - Profit and Loss Elements

Code of Federal Regulations, 2012 CFR

2012-01-01

... aircraft operation personnel in readiness for assignment to an in-flight status. (2) “Maintenance” shall... total operating expenses from the total operating revenues. (g) “Nonoperating Income and Expense” shall... a hotel or motel would be reported under this category. This category shall also include the total...

Contractors are cautiously optimistic

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

Stremel, K.

1984-10-01

Anticipating stable crew counts and marginal increases in operator exploration budgets, geophysical contractors are cautiously optimistic about continued industry growth. Most companies are operating on lean profits, and more business consolidations are expected as the market gradually rebounds. Prospects for an upturn in geophysical operations by oil companies are discussed.

International Nurse Recruitment in India

PubMed Central

Khadria, Binod

2007-01-01

Objective This paper describes the practice of international recruitment of Indian nurses in the model of a “business process outsourcing” of comprehensive training-cum-recruitment-cum-placement for popular destinations like the United Kingdom and United States through an agency system that has acquired growing intensity in India. Findings Despite the extremely low nurse to population ratio in India, hospital managers in India are not concerned about the growing exodus of nurses to other countries. In fact, they are actively joining forces with profitable commercial ventures that operate as both training and recruiting agencies. Most of this activity is concentrated in Delhi, Bangalore, and Kochi. Conclusions Gaps in data on nursing education, employment, and migration, as well as nonstandardization of definitions of “registered nurse,” impair the analysis of international migration of nurses from India, making it difficult to assess the impact of migration on vacancy rates. One thing is clear, however, the chain of commercial interests that facilitate nurse migration is increasingly well organized and profitable, making the future growth of this business a certainty. PMID:17489924

How Big is Too Big for Hubs: Marginal Profitability in Hub-and-Spoke Networks

NASA Technical Reports Server (NTRS)

Ross, Leola B.; Schmidt, Stephen J.

1997-01-01

Increasing the scale of hub operations at major airports has led to concerns about congestion at excessively large hubs. In this paper, we estimate the marginal cost of adding spokes to an existing hub network. We observe entry/non-entry decisions on potential spokes from existing hubs, and estimate both a variable profit function for providing service in markets using that spoke as well as the fixed costs of providing service to the spoke. We let the fixed costs depend upon the scale of operations at the hub, and find the hub size at which spoke service costs are minimized.

A comparison of the impact of U.S. and Canadian cigarette pack warning label requirements on tobacco industry profitability and the public health.

PubMed

Givel, Michael

2007-10-01

Since the early 1980s, neo-liberals have argued that command and control regulation (such as modern tobacco control programs) are costly in supporting corporate markets and profits. Some recent social constructionists have also argued that weak and symbolic command and control policies are necessary to maintain corporate productivity. This paper examines whether the command and control-oriented United States cigarette warning label law is symbolic thus helping to maintain corporate profitability. This paper compares United States and Canadian requirements that promote significant smoking cessation such as color pictures or graphics on cigarette packs. This paper also provides a detailed overview of the respective cigarette pack warning label laws through an archival and content analysis of tobacco industry documents, LexisNexis, web pages, and peer reviewed journal articles. Cigarette pack warning label requirements under the command and control United States Cigarette Labeling and Advertising Act are currently fairly symbolic and weak in promoting tobacco cessation when compared with the much stronger Canadian warning label requirements. Contrary to the arguments of neo-liberals, symbolic command and control policies can actually support corporate private profit making, which for the tobacco industry occurs at the expense of the public health.

Intercity passenger rail : financial performance of Amtrak's routes

DOT National Transportation Integrated Search

1998-05-14

Since it began operations in 1971, the National Railroad Passenger Corporation : (Amtrak) has never been profitable and has received about $21 billion in federal : subsidies for operating and capital expenses. In December 1994, at the : direction of ...

Intercity passenger rail : prospects for Amtrak's financial viability

DOT National Transportation Integrated Search

1998-06-01

Since it began operations in 1971, the National Railroad Passenger Corporation (AmtraK0 has never been profitable and has received about $21 billion in federal subsidies for operating and capital expenses. Amtrak currently provides intercity passenge...

A Performance Analysis of Long-term Acute-Care Hospitals Owned by Large, Multistate Investor-Owned Companies.

PubMed

Nayar, Preethy; Liu, Xinliang; McCue, Michael J

2016-01-01

This study provides a descriptive assessment of the operating performance of for-profit long-term acute-care hospitals owned by multistate, investor-owned companies (large FP LTCHs) compared with FP LTCHs owned by smaller FP companies (small FP LTCHs) and nonprofit LTCHs (NP LTCHs). The study used the Centers for Medicare & Medicaid Services cost report data for 290 LTCHs from 2010 through 2012 to compare the financial performance of large and small FP LTCHs and NP LTCHs. The study found that the median operating profit margin for large FP LTCHs was 8.06%, which was twice as high as that of the small FP LTCHs and NP LTCHs (4.78% and 2.80%, respectively). Larger size, serving a greater proportion of private pay and more complex patients and incurring lower operating expenses, including salary expenses, may account for the higher operating margin of the large FP LTCHs.

IMPROVEMENT OF BUSINESS EFFICIENCY USING A MULTI-AGENT SIMULATION FOR HIGHWAY PATROL ON URBAN EXPRESSWAY

NASA Astrophysics Data System (ADS)

Okamoto, Taro; Taniguchi, Eiichi; Yamada, Tadashi

In Japan, the network of urban expressway has been expanding with the development of urban areas. However, the patrol systems in the urban expressway has not been operated on the basis of scientific evidence, but of conformity and experience. It is therefore crucial to efficiently operate such systems, not only to facilitate the rapid recovery of decreased expressway functionality, but also to acquire the income that supports the operation of privatized expressway companies. Therefore, we develop a multiagent simulation model consisting of the decision-making of four agents, including expressway company, highway patol company, road network users and road authority. These agents determines their schemes depending on their profit obtained. Results of the simulation identyfies the schemes that could offer the profits to the expressway companies in terms of the convenience of the users and the improvement of their operation.

Optimal design of reverse osmosis module networks

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

Maskan, F.; Wiley, D.E.; Johnston, L.P.M.

2000-05-01

The structure of individual reverse osmosis modules, the configuration of the module network, and the operating conditions were optimized for seawater and brackish water desalination. The system model included simple mathematical equations to predict the performance of the reverse osmosis modules. The optimization problem was formulated as a constrained multivariable nonlinear optimization. The objective function was the annual profit for the system, consisting of the profit obtained from the permeate, capital cost for the process units, and operating costs associated with energy consumption and maintenance. Optimization of several dual-stage reverse osmosis systems were investigated and compared. It was found thatmore » optimal network designs are the ones that produce the most permeate. It may be possible to achieve economic improvements by refining current membrane module designs and their operating pressures.« less

Cournot games with network effects for electric power markets

NASA Astrophysics Data System (ADS)

Spezia, Carl John

The electric utility industry is moving from regulated monopolies with protected service areas to an open market with many wholesale suppliers competing for consumer load. This market is typically modeled by a Cournot game oligopoly where suppliers compete by selecting profit maximizing quantities. The classical Cournot model can produce multiple solutions when the problem includes typical power system constraints. This work presents a mathematical programming formulation of oligopoly that produces unique solutions when constraints limit the supplier outputs. The formulation casts the game as a supply maximization problem with power system physical limits and supplier incremental profit functions as constraints. The formulation gives Cournot solutions identical to other commonly used algorithms when suppliers operate within the constraints. Numerical examples demonstrate the feasibility of the theory. The results show that the maximization formulation will give system operators more transmission capacity when compared to the actions of suppliers in a classical constrained Cournot game. The results also show that the profitability of suppliers in constrained networks depends on their location relative to the consumers' load concentration.

Assessing the effect of increased managed care on hospitals.

PubMed

Mowll, C A

1998-01-01

This study uses a new relative risk methodology developed by the author to assess and compare certain performance indicators to determine a hospital's relative degree of financial vulnerability, based on its location, to the effects of increased managed care market penetration. The study also compares nine financial measures to determine whether hospital in states with a high degree of managed-care market penetration experience lower levels of profitability, liquidity, debt service, and overall viability than hospitals in low managed care states. A Managed Care Relative Financial Risk Assessment methodology composed of nine measures of hospital financial and utilization performance is used to develop a high managed care state Composite Index and to determine the Relative Financial Risk and the Overall Risk Ratio for hospitals in a particular state. Additionally, financial performance of hospitals in the five highest managed care states is compared to hospitals in the five lowest states. While data from Colorado and Massachusetts indicates that hospital profitability diminishes as the level of managed care market penetration increases, the overall study results indicate that hospitals in high managed care states demonstrate a better cash position and higher profitability than hospitals in low managed care states. Hospitals in high managed care states are, however, more heavily indebted in relation to equity and have a weaker debt service coverage capacity. Moreover, the overall financial health and viability of hospitals in high managed care states is superior to that of hospitals in low managed care states.

Long-Term Planning for Open Pits for Mining Sulphide-Oxide Ores in Order to Achieve Maximum Profit

NASA Astrophysics Data System (ADS)

Kržanović, Daniel; Conić, Vesna; Stevanović, Dejan; Kolonja, Božo; Vaduvesković, Jovan

2017-12-01

Profitable exploitation of mineralised material from the earth's crust is a complex and difficult task that depends on a comprehensive planning process. Answering the question of how to plan production depends on the geometry of the deposit, as well as the concentration, distribution, and type of minerals in it. The complex nature of mineral deposits largely determines the method of exploitation and profitability of mining operations. In addition to unit operating costs and metal prices, the optimal recovery of and achievement of maximum profit from deposits of sulphide-oxide ores also depend, to a significant extent, on the level of technological recovery achieved in the ore processing procedure. Therefore, in defining a long-term development strategy for open pits, special attention must be paid to the selection of an optimal procedure for ore processing in order to achieve the main objective: maximising the Net Present Value (NPV). The effect of using two different processes, flotation processing and hydrometallurgical methods (bioleaching acid leaching), on determining the ultimate pit is shown in the case of the Kraku Bugaresku-Cementacija sulphide-oxide ore deposit in eastern Serbia. Analysis shows that the application of hydrometallurgical methods of processing sulphide-oxide ore achieved an increase in NPV of 20.42%.

26 CFR 301.6405-1 - Reports of refunds and credits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift tax. An exception is provided under which refunds and credits made after July 1, 1972, and attributable to an election under section 165(h) to deduct a disaster loss...

Texas hospitals riding tall. While hospitals post robust profit margins, HMOs are saddled with mounting losses.

PubMed

Saphir, A

1999-02-08

In Texas, they do things differently, and they do things big. Hospitals in the Lone Star State have been banding together more often and more effectively than elsewhere. Swinging their lassos, they are riding herd on HMOs, enjoying record profits and making ever-larger deals.

75 FR 18206 - Notice of Public Information Collection(s) Being Reviewed by the Federal Communications...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-09

... Review: Extension of a currently approved collection. Respondents: Business or other for-profit, not-for-profit institutions and state, local or tribal government. Number of Respondents and Responses: 20... burden for small business concerns with fewer than 25 employees. The FCC may not conduct or sponsor a...

76 FR 66065 - Information Collection(s) Being Reviewed by the Federal Communications Commission Comments Requested

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-25

.... Respondents: Business or other for-profit entities; Federal Government; and State, Local, or Tribal Government.... Type of Review: Revision of a currently approved collection. Respondents: Business or other for-profit... information burden for small business concerns with fewer than 25 employees. The FCC may not conduct or...

75 FR 62295 - National Arts and Humanities Month, 2010

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-08

... States of America A Proclamation Throughout history, the arts and humanities have helped men and women... as well as our souls. Across our country, men and women in the non-profit and for-profit arts...; and to invite Americans to listen to the music of the civil rights movement, hip-hop, and Broadway. By...

Profits in a Non-Profit World: Celebrating Entrepreneurship in the Community College

ERIC Educational Resources Information Center

Roueche, John E.; Jones, Barbara R.

2005-01-01

Community colleges have a natural aptitude for entrepreneurship and are best positioned to take advantage of emerging opportunities. The unique challenges of this new millennium--perhaps at the top of the list, declining state support and increasing student enrollment--prompt college leaders to embrace the critical need for creative and innovative…

Educating Citizens for Humanism: Nussbaum and the Education Crisis

ERIC Educational Resources Information Center

Duarte, Melina

2016-01-01

"What (Whose) purpose does your knowledge serve?" In her book, Not for Profit: Why Democracy Needs the Humanities, Martha Nussbaum states the difference between a democratic education for citizenship and an education for profit, and draws attention to the current education crisis caused by an overvaluation of the latter over the former.…

The High Price of For-Profit Colleges

ERIC Educational Resources Information Center

Yeoman, Barry

2011-01-01

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

Globalization and the Emergence of For-Profit Higher Education

ERIC Educational Resources Information Center

Morey, Ann I.

2004-01-01

Globalization and the revolution in technological communications are major forces of change in higher education. This environment, when coupled with the needs of adult learners and the rising costs of tuition at traditional colleges and universities, has stimulated the emergence of for-profit, degree-granting higher education in the United States.…

University Business Models and Online Practices: A Third Way

ERIC Educational Resources Information Center

Rubin, Beth

2013-01-01

Higher Education is in a state of change, and the existing business models do not meet the needs of stakeholders. This article contrasts the current dominant business models of universities, comparing the traditional non-profit against the for-profit online model, examining the structural features and online teaching practices that underlie each.…

43 CFR 3604.12 - Who may obtain a free use permit?

Code of Federal Regulations, 2012 CFR

2012-10-01

..., State, or territorial agency, unit, or subdivision, including municipalities, or any non-profit... use these materials for commercial or industrial purposes. (b) BLM may issue free use permits to a non-profit organization for not more than 5,000 cubic yards (or weight equivalent) in any period of 12...

43 CFR 3604.12 - Who may obtain a free use permit?

Code of Federal Regulations, 2013 CFR

2013-10-01

..., State, or territorial agency, unit, or subdivision, including municipalities, or any non-profit... use these materials for commercial or industrial purposes. (b) BLM may issue free use permits to a non-profit organization for not more than 5,000 cubic yards (or weight equivalent) in any period of 12...

76 FR 64162 - 60-Day Notice of Proposed Department of State Standard Terms and Conditions for Domestic Federal...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-17

... institutions of higher education, hospitals, other non-profit and commercial organizations. The Grants Officer...) Circular A-110, ``Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations.'' This request to the Office of Management and...

Childcare Markets in an Age of Austerity

ERIC Educational Resources Information Center

Lloyd, Eva; Penn, Helen

2014-01-01

Public support provided for European early childhood education and care (ECEC) systems varies considerably. European ECEC systems tend to form part of a mixed economy, in which the state, private-for-profit and private-not-for-profit providers all play a role in ECEC's provision, funding and regulation, representing a market model. ECEC…

School-Aged Victims of Sexual Abuse: Implications for Educators.

ERIC Educational Resources Information Center

Wishon, Phillip M.

Each year in the United States, thousands of school-aged children become involved in sexual activities arranged by adults for purposes of pleasure and profit. Nationwide, annual profits from the child pornography industry and from female and male child prostitution are in the tens of millions of dollars. Heretofore, the majority of…

Ownership, financing, and management strategies of the ten largest for-profit nursing home chains in the United States.

PubMed

Harrington, Charlene; Hauser, Clarilee; Olney, Brian; Rosenau, Pauline Vaillancourt

2011-01-01

This study examined the ownership, financing, and management strategies of the 10 largest for-profit nursing home chains in the United States, including the four largest chains purchased by private equity corporations. Descriptive data were collected from Internet searches, company reports, and other sources for the decade 1998-2008. Since 1998, the largest chains have made many changes in their ownership and structure, and some have converted from publicly traded companies to private ownership. This study shows the increasing complexity of corporate nursing home ownership and the lack of public information about ownership and financial status. The chains have used strategies to maximize shareholder and investor value that include increasing Medicare revenues, occupancy rates, and company diversification, establishing multiple layers of corporate ownership, developing real estate investment trusts, and creating limited liability companies. These strategies enhance shareholder and investor profits, reduce corporate taxes, and reduce liability risk. There is a need for greater transparency in ownership and financial reporting and for more government oversight of the largest for-profit chains, including those owned by private equity companies.

To build a mine: Prospect to product

NASA Technical Reports Server (NTRS)

Gertsch, Richard E.

1992-01-01

The terrestrial definition of ore is a quantity of earth materials containing a mineral that can be extracted at a profit. While a space-based resource-gathering operation may well be driven by other motives, such an operation should have the most favorable cost-benefit ratio possible. To this end, principles and procedures already tested by the stringent requirements of the profit motive should guide the selection, design, construction, and operation of a space-based mine. Proceeding from project initiation to a fully operational mine requires several interacting and overlapping steps, which are designed to facilitate the decision process and insure economic viability. The steps to achieve a fully operational mine are outlined. Presuming that the approach to developing nonterrestrial resources will parallel that for developing mineral resources on Earth, we can speculate on some of the problems associated with developing lunar and asteroidal resources. The baseline for our study group was a small lunar mine and oxygen extraction facility. The development of this facility is described in accordance with the steps outlined.

Operations Expenditures: Historical Trends and Continuing Challenges (Presentation)

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

Lantz, E.

2013-05-01

In this presentation for the American Wind Energy Association 2013 conference, NREL's Eric Lantz examines historical trends and continuing challenges of wind power operating expenses. Lowering such expenses could increase profitability and contribute to lowering the cost of energy.

Costs, charges, and revenues for hospital diagnostic imaging procedures: differences by modality and hospital characteristics.

PubMed

Sistrom, Christopher Lee; McKay, Niccie L

2005-06-01

This study examined financial data reported by Florida hospitals concerning costs, charges, and revenues related to imaging services. Financial reports to the Florida Hospital Uniform Reporting System by all licensed acute care facilities for fiscal year 2002 were used to calculate four financial indices on a per procedure basis. These included charge, net revenue, operating expense (variable cost), and contribution margin. Analysis, stratified by cost center (imaging modality), tested the effects of bed size, ownership, teaching status, and urban or rural status on the four indices. The mean operating expense and charge per procedure were as follows: computed tomography (CT): $51 and $1565; x-ray and ultrasound: $55 and $410; nuclear medicine (NM): $135 and $1138; and magnetic resonance imaging (MRI): $165 and $2048. With all four modalities, for-profit hospitals had higher charges than not-for-profit and public facilities. Excepting NM, however, the difference by ownership disappeared when considering net revenue. Operating expense did not differ by ownership type or bed size. Operating expense (variable cost) per procedure is considerably lower for CT than for MRI. Consequently, when diagnostically equivalent, CT is preferable to MRI in terms of costs for hospitals. If the cost structure of nonhospital imaging is at all similar to hospitals, the profit potential for performing CT and MRI seems to be substantial, which has relevance to the issue of imaging self-referral.

Profit through predictability: The MRF difference at optimax

NASA Astrophysics Data System (ADS)

Light, Brandon

2007-05-01

In the manufacturing business, there is one product that matters, money. Whether making shoelaces or aircraft carriers a business that doesn't also make a profit doesn't stay around long. Being able to predict operational expenses is critical to determining a product's sale price. Priced too high a product won't sell, too low profit goes away. In the business of precision optics manufacturing, predictability has been often impossible or had large error bars. Manufacturing unpredictability made setting price a challenge. What if predictability could improve by changing the polishing process? Would a predictable, deterministic process lead to profit? Optimax Systems has experienced exactly that. Incorporating Magnetorheological Finishing (MRF) into its finishing process, Optimax saw parts categorized financially as "high risk" become a routine product of higher quality, delivered on time and within budget. Using actual production figures, this presentation will show how much incorporating MRF reduced costs, improved output and increased quality all at the same time.

Pricing behaviour of nonprofit insurers in a weakly competitive social health insurance market.

PubMed

Douven, Rudy C H M; Schut, Frederik T

2011-03-01

In this paper we examine the pricing behaviour of nonprofit health insurers in the Dutch social health insurance market. Since for-profit insurers were not allowed in this market, potential spillover effects from the presence of for-profit insurers on the behaviour of nonprofit insurers were absent. Using a panel data set for all health insurers operating in the Dutch social health insurance market over the period 1996-2004, we estimate a premium model to determine which factors explain the price setting behaviour of nonprofit health insurers. We find that financial stability rather than profit maximisation offers the best explanation for health plan pricing behaviour. In the presence of weak price competition, health insurers did not set premiums to maximize profits. Nevertheless, our findings suggest that regulations on financial reserves are needed to restrict premiums. Copyright © 2011 Elsevier B.V. All rights reserved.

The financial status of Catholic hospitals: 1982-1983.

PubMed

Choate, G M; Walker, W R; Unger, M

1986-01-01

Recently available figures for 1982 and 1983 show that Catholic hospitals as a whole attained positive ratios of net income to fund balances and that these gains exceeded inflation in both years. The financial picture varies, however, when data for specific categories of Catholic hospitals are examined. For example, smaller hospitals relied more on borrowed funds to finance assets and generate profits, and for many of them these profits still did not exceed the 1983 inflation rate. Hospitals particularly vulnerable to diagnosis-related group payment--that is, teaching hospitals, hospitals with negative operating income, and hospitals adding beds--possessed less liquidity than Catholic hospitals aggregately. Hospitals in each of these categories experienced less-than-average basic profitability as well.

14 CFR 16 - Objective Classification-Discontinued Operations

Code of Federal Regulations, 2012 CFR

2012-01-01

... CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 16 Objective Classification—Discontinued... the disposal of investor controlled companies and nontransport ventures whether sold, abandoned, spun... transport or transport-related operations. (b) This account shall be subdivided as follows by all air...

14 CFR Section 16 - Objective Classification-Discontinued Operations

Code of Federal Regulations, 2011 CFR

2011-01-01

... AIR CARRIERS Profit and Loss Classification Section 16 Objective Classification—Discontinued... the disposal of investor controlled companies and nontransport ventures whether sold, abandoned, spun... transport or transport-related operations. (b) This account shall be subdivided as follows by all air...

Automated Information System for School Food Services.

ERIC Educational Resources Information Center

Hazarika, Panna; Galligan, Stephen

1982-01-01

Controlling warehousing operations and food inventory, administering school cafeteria activity, and measuring the profitability of food service operations are identified as food service administrative problems. A comprehensive school food services information system developed to address these problems is described. (Author/MLF)

14 CFR Section 16 - Objective Classification-Discontinued Operations

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Objective Classification-Discontinued Operations Section 16 Section 16 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... AIR CARRIERS Profit and Loss Classification Section 16 Objective Classification—Discontinued...

Impact of Environmental Compliance Costs on U.S. Refining Profitability 1995-2001

EIA Publications

2003-01-01

This report assesses the effects of pollution abatement requirements on the financial performance of U.S. petroleum refining and marketing operations during the 1995 to 2001 period. This study is a follow-up to the October 1997 publication entitled The Impact of Environmental Compliance Costs on U.S. Refining Profitability, that focused on the financial impacts of U.S. refining pollution abatement investment requirements in the 1988 to1995 period.

77 FR 1071 - Information Collection Being Submitted for Review and Approval to the Office of Management and...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-09

... currently approved collection. Respondents: Business or other for-profit, Federal Government, and State...: Business or other for-profit. Number of Respondents: 2,000 respondents; 2,000 responses. Estimated Time per... information collection burden on small business concerns with fewer than 25 employees. The FCC may not conduct...

31 CFR 50.33 - Entities that do not share profits and losses with private sector insurers.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance: Treasury 1 2011-07-01 2011-07-01 false Entities that do not share profits and losses with private sector insurers. 50.33 Section 50.33 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM State Residual Market Insurance Entities; Workers...

31 CFR 50.33 - Entities that do not share profits and losses with private sector insurers.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance: Treasury 1 2013-07-01 2013-07-01 false Entities that do not share profits and losses with private sector insurers. 50.33 Section 50.33 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM State Residual Market Insurance Entities; Workers...

31 CFR 50.33 - Entities that do not share profits and losses with private sector insurers.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 1 2014-07-01 2014-07-01 false Entities that do not share profits and losses with private sector insurers. 50.33 Section 50.33 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM State Residual Market Insurance Entities; Workers...

31 CFR 50.33 - Entities that do not share profits and losses with private sector insurers.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance: Treasury 1 2012-07-01 2012-07-01 false Entities that do not share profits and losses with private sector insurers. 50.33 Section 50.33 Money and Finance: Treasury Office of the Secretary of the Treasury TERRORISM RISK INSURANCE PROGRAM State Residual Market Insurance Entities; Workers...

78 FR 19312 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Import/Export...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-29

...) Type of Information Collection: Extension of a currently approved collection to include online... brief abstract: Primary: Business or other for-profit. Other: Not-for-profit; State, local, and tribal...,395 0.2833 17 2,379 Form 486--Export (Online)....... 25 434 0.1333 8 58 Form 486--Export Return 189 5...

Less Is More: "Good Management Begins with Good People"

ERIC Educational Resources Information Center

Vicars, Dennis

2012-01-01

In so many areas of early care and education, whether for profit, non profit, state agencies, or any number of other environments for young children, educators keep looking for the magical "one thing" that will make the difference. Surely there must be some secret sauce or magic formula. The "one thing" is simply this: early care and education…

26 CFR 1.401-1 - Qualified pension, profit-sharing, and stock bonus plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... due to disability and may also provide for the payment of incidental death benefits through insurance... attainment of a stated age, or upon the prior occurrence of some event such as layoff, illness, disability... same requirements as a profit-sharing plan. (iv) As to inclusion of full-time life insurance salesmen...

75 FR 15492 - Paperwork Reduction Act of 1995, as Amended by Public Law 104-13; Proposed Collection, Comment...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-29

.... James W. Sample, Director of CyberSecurity. [FR Doc. 2010-6904 Filed 3-26-10; 8:45 am] BILLING CODE 8120...: Individuals or households, state or local governments, farms, businesses, or other for-profit Federal agencies or employees, non-profit institutions, small businesses or organizations. Small Businesses or...

75 FR 34534 - Paperwork Reduction Act of 1995, as Amended by Public Law 104-13; Proposed Collection, Comment...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-17

... published in 18 CFR part 1304. James W. Sample, Director of CyberSecurity. [FR Doc. 2010-14560 Filed 6-16-10... Affected Public: Individuals or households, state or local governments, farms, businesses, or other for-profit Federal agencies or employees, non-profit institutions, small businesses or organizations. Small...

75 FR 63473 - Notice of Public Information Collection(s) Being Reviewed by the Federal Communications...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-15

... to further reduce the information collection burden on small business concerns with fewer than 25...: Business or other for-profit, not-for-profit institutions, and State, local or tribal government. Number of... of our Nation, and in view of the increasing importance of non-wireline communications in the Nation...

Financial Aid and For-Profit Colleges: Does Aid Encourage Entry?

ERIC Educational Resources Information Center

Cellini, Stephanie Riegg

2010-01-01

Concerns over rising college tuition and slow economic growth have brought renewed attention to the role of federal and state financial aid programs in opening access to education. Despite a large body of literature examining the effects of grant aid on four-year and public two-year college enrollment, for-profit colleges--particularly the vast…

American Citizens’ Views of an Ideal Pig Farm

PubMed Central

Sato, Patrycia; Hötzel, Maria J.; von Keyserlingk, Marina A.G.

2017-01-01

Simple Summary The public, who also make up the largest proportion of consumers of animal products, often criticize farm animal industries in regards to their care and handling of farm animals. The U.S. swine industry has not been exempt from such criticisms. The aim of this study was to explore the views of the people not affiliated with the swine industry on what they perceived to be the ideal pig/pork farm, and their associated reasons. Through an online survey, participants were invited to respond to the following open-ended question: “What do you consider to be an ideal pig/pork farm and why are these characteristics important to you?”. Respondents considered animal care, profitability, farm size, compliance with sanitary, environmental rules and regulations, farm cleanliness and sanitary standards, and workers’ rights and welfare important, but also raised concerns relating to pigs’ quality of life including space to move, feeding, contact with outdoors or nature, absence of pain, suffering and mistreatment. Perspectives were also raised regarding the ideal farm as a profitable business operation, clean, and with optimal sanitary conditions. Respondents also emphasized naturalness, frequently stating that pigs should have access to the outdoors, and rejected the use of hormones, antibiotics, and other chemicals for the purposes of increasing production. Abstract Food animal production practices are often cited as having negative animal welfare consequences. The U.S. swine industry has not been exempt from such criticisms. Little is known, however, about how lay citizens who are not actively engaged in agricultural discussions, think about swine production. Thus, the aim of this study was to explore the views of people not affiliated with the swine industry on what they perceived to be the ideal pig/pork farm, and their associated reasons. Through an online survey, participants were invited to respond to the following open-ended question: “What do you consider to be an ideal pig/pork farm and why are these characteristics important to you?”. Generally respondents considered animal welfare (e.g., space, freedom to move, and humane treatment), respondents considered the business operation role important for pork production (e.g., profitability, compliance with sanitary, environmental rules and regulations, and workers′ rights), and naturalness (e.g., natural feeding, behaviours and life) important for pork production. Concerns relating to pigs’ quality of life included space to move, feeding, contact with outdoors or nature, absence of pain, suffering and mistreatment. Perspectives were also raised regarding the ideal farm as a profitable business operation, clean, and with optimal sanitary conditions. Respondents also emphasized naturalness, frequently stating that pigs should have access to the outdoors, and rejected the use of hormones, antibiotics, and other chemicals for the purposes of increasing production. In summary, the findings of this study suggest that the U.S. swine industry should strive to adopt animal management practices that resonate with societal values, such as ensuring humane treatment, and the failure to do so could risk the sustainability of the swine industry. PMID:28829381

Economics of transitioning from a cow-calf-yearling operation to a stocker operation as a potential strategy to address brucellosis risk in northwestern Wyoming

USDA-ARS?s Scientific Manuscript database

An alternative enterprise for cattle ranchers that produce cows and calves is the production of stocker cattle. While stocker only operations have generally found to be less profitable than cow-calf or cow-calf-yearling operations, potential reasons for switching to stockers from having cows could i...

An investigation into the cost, coverage and activities of Helicopter Emergency Medical Services in the state of New South Wales, Australia.

PubMed

Taylor, Colman B; Stevenson, Mark; Jan, Stephen; Liu, Bette; Tall, Gary; Middleton, Paul M; Fitzharris, Michael; Myburgh, John

2011-10-01

Helicopter Emergency Medical Services (HEMS) have been incorporated into modern health systems for their speed and coverage. In the state of New South Wales (NSW), nine HEMS operate from various locations around the state and currently there is no clear picture of their resource implications. The aim of this study was to assess the cost of HEMS in NSW and investigate the factors linked with the variation in the costs, coverage and activities of HEMS. We undertook a survey of HEMS costs, structures and operations in NSW for the 2008/2009 financial year. Costs were estimated from annual reports and contractual agreements. Data related to the structure and operation of services was obtained by face-to-face interviews, from operational data extracted from individual HEMS, from the NSW Ambulance Computer Aided Despatch system and from the Aeromedical Operations Centre database. In order to estimate population coverage for each HEMS, we used GIS mapping techniques with Australian Bureau of Statistics census information. Across HEMS, cost per mission estimates ranged between $9300 and $19,000 and cost per engine hour estimates ranged between $5343 and $15,743. Regarding structural aspects, six HEMS were run by charities or not-for-profit companies (with partial government funding) and three HEMS were run (and fully funded) by the state government through NSW Ambulance. Two HEMS operated as 'hub' services in conjunction with three associated 'satellite' services and in contrast, four services operated independently. Variation also existed between the HEMS in the type of helicopter used, the clinical staffing and the hours of operation. The majority of services undertook both primary scene responses and secondary inter-facility transfers, although the proportion of each type of transport contributing to total operations varied across the services. This investigation highlighted the cost of HEMS operations in NSW which in total equated to over $50 million per annum. Across services, we found large variation in the cost estimates which was underscored by variation in the structure and operations of HEMS. Copyright © 2011 Elsevier Ltd. All rights reserved.

Issues in the implementation and evolution of the commercial recreational cannabis market in Colorado.

PubMed

Subritzky, Todd; Pettigrew, Simone; Lenton, Simon

2015-12-15

For almost a century, the cultivation, sale and use of recreational cannabis has been prohibited by law in most countries. Recently, however, under ballot initiatives four states in the US have legalised commercial, non-medical (recreational) cannabis markets. Several other states will initiate similar ballot measures attached to the 2016 election that will also appoint a new President. As the first state to implement the legislation in 2014, Colorado is an important example to begin investigating early consequences of specific policy choices while other jurisdictions consider their own legislation although the empirical evidence base is only beginning to accrue. This paper brings together material sourced from peer reviewed academic papers, grey literature publications, reports in mass media and niche media outlets, and government publications to outline the regulatory model and process in Colorado and to describe some of the issues that have emerged in the first 20 months of its operation. These issues include tension between public health and profit, industry and investment, new methods of consumption, the black market and product testing. The paper concludes that, while it is too early to determine the impact of the scheme, and noting that it includes some features designed to mitigate adverse impacts, it faces major challenges. Not least of these are the lack of an effective overarching federal regulatory structure, as a consequence of the federal prohibition on cannabis, combined with a rapidly growing cannabis industry which, like other industries, will seek to exploit loopholes to maximise profit. Copyright © 2015 Elsevier B.V. All rights reserved.

Property tax exemptions: headed for extinction?

PubMed

Hyman, D A; McCarthy, T J

1988-12-01

Hospitals face an assault on property tax exemptions that threatens the foundations of all voluntary not-for-profit facilities. The Utah Supreme Court fired the first salvo in this campaign in 1985 in Utah County v. Intermountain Health Care, Inc. The court examined the distinctions between not-for-profit and for-profit hospitals, the extent to which the two hospitals involved were supported by donations and gifts, the "profit" derived from operation, the charges levied on patients, the level of charity care provided, and several other factors before concluding that the hospitals did not qualify as charitable institutions. Since then, efforts at taxing hospitals have grown dramatically. The definition of "charitable" is at the heart of the tax-exemption problem. Charitable is a legal "term of art," which encompasses for more than the simple provision of charity care. The promotion of health is a charitable purpose. Hospitals qualify under the Internal Revenue Code for tax-exempt status because they promote health--not because they provide charity care. Yet all hospitals promote health. What, then, differentiates not-for-profit from for-profit hospitals that justifies a tax exemption? The argument for continued exemption must be made, if at all, on the basis of the community benefit the not-for-profit provides. Charitable institutions exist to serve and benefit the community and to provide an avenue for voluntary association. They help to improve and promote the general welfare through education, religion, and culture. The real benefits of a not-for-profit entity are found in the fulfillment of these concepts.

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.

76 FR 15938 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-22

...; cost recovery payments, 2 hours; sector proposals, 300 hours; sector operation plans, 200 hours. Burden...; sector operations plans for approved sector proposals. Affected Public: Business or other for-profit...: National Oceanic and Atmospheric Administration (NOAA). Title: Atlantic Sea Scallop Fishery Management Plan...

COM-BUS : A Southern California Subscription Bus Service

DOT National Transportation Integrated Search

1977-05-01

The evolution and operations of the COM-BUS Subscription Commuter Bus Service are documented. COM-BUS is a privately owned organization operating at a profit without any form of subsidy. COM-BUS serves approximately 2,000 commuters per day on 47 rout...

48 CFR 970.5215-3 - Conditional payment of fee, profit, and other incentives-facility management contracts

Code of Federal Regulations, 2012 CFR

2012-10-01

... period, the DOE Operations/Field Office Manager, or designee, may reduce any otherwise earned fee, fixed... Operations/Field Office Manager, or designee, may reduce in whole or in part any otherwise earned fee, fixed...

Should Society Allow Research Ethics Boards to Be Run As For-Profit Enterprises?

PubMed Central

Emanuel, Ezekiel J; Lemmens, Trudo; Elliot, Carl

2006-01-01

Background to the debate: An important mechanism for protecting human research participants is the prior approval of a clinical study by a research ethics board, known in the United States as an institutional review board (IRB). Traditionally, IRBs have been run by volunteer committees of scientists and clinicians working in the academic medical centers where the studies they review are being carried out. However, for-profit organizations are increasingly being hired to conduct ethics reviews. Proponents of for-profit IRBs argue that these IRBs are just as capable as academic IRBs at providing high-quality ethics reviews. Critics argue that for-profit IRBs have a conflict of interest because they generate their income from clients who have a direct financial interest in obtaining approval. PMID:16848618

The IRS looks closely at homes for the aging. Organizations must be prepared to face increased scrutiny on tax-exempt status and financing.

PubMed

Peregrine, M W

1994-06-01

Tax-exempt status has long been perceived as appropriate for the traditional retirement home (i.e., congregate housing and life-care facility), which serves the elderly and typically experiences low profit margins. An organization that is both organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes or for testing for public safety may qualify for tax-exempt status under Internal Revenue Code section 501(c)(3). The Internal Revenue Service uses the generic term "homes for the aging" to include all forms of retirement housing facilities (except nursing homes that solely provide the highest level of nursing care). A home for the aging that qualifies under section 501(c)(3) (through satisfaction of the organizational and operational tests) will qualify for charitable status for federal tax purposes if it operates to satisfy the following basic needs of aged persons: suitable housing, healthcare, and financial security. In general, not-for-profit organizations recognized as exempt under code section 501(c)(3) may be eligible for tax-exempt financing to develop a home for the aging through the issuance of tax-exempt bonds. Effective tax-exemption planning is a necessary part of the business planning process by sophisticated not-for-profit organizations that own and operate (or desire to own and operate) charitable homes for the aging and similar housing facilities serving the elderly. The benefits of exempt status remain attractive for many such organizations. The challenge of obtaining and maintaining that status is becoming far more burdensome.

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

DOE PAGES

Bonner, Ian J.; Cafferty, Kara G.; Muth, Jr., David J.; ...

2014-10-01

Incorporation of dedicated herbaceous energy crops into row crop landscapes is a promising means to supply an expanding biofuel industry while increasing biomass yields, benefiting soil and water quality, and increasing biodiversity. Despite these positive traits energy crops remain largely unaccepted due to concerns over their practicality and cost of implementation. This paper presents a case study on Hardin County, Iowa to demonstrate how subfield decision making can be used to target candidate areas for conversion to energy crop production. The strategy presented integrates switchgrass (Panicum virgatum L.) into subfield landscape positions where corn (Zea mays L.) grain is modeledmore » to operate at a net economic loss. The results of this analysis show that switchgrass integration has the potential to increase sustainable biomass production from 48 to 99% (depending on the rigor of conservation practices applied to corn stover collection) while also improving field level profitability. Candidate land area is highly sensitive to grain price (0.18 to 0.26 US$ kg-1) and dependent on the acceptable net profit for corn production (ranging from 0 to -1,000 US$ ha-1). This work presents the case that switchgrass can be economically implemented into row crop production landscapes when management decisions are applied at a subfield scale and compete against areas of the field operating at a negative net profit.« less

The impact of rainfall on the temporal and spatial distribution of taxi passengers

PubMed Central

Zhang, Yong; Gao, Liangpeng; Geng, Nana; Li, Xuefeng

2017-01-01

This paper focuses on the impact of rainfall on the temporal and spatial distribution of taxi passengers. The main objective is to provide guidance for taxi scheduling on rainy days. To this end, we take the occupied and empty states of taxis as units of analysis. By matching a taxi's GPS data to its taximeter data, we can obtain the taxi's operational time and the taxi driver's income from every unit of analysis. The ratio of taxi operation time to taxi drivers' income is used to measure the quality of taxi passengers. The research results show that the spatio-temporal evolution of urban taxi service demand differs based on rainfall conditions and hours of operation. During non-rush hours, taxi demand in peripheral areas is significantly reduced under increasing precipitation conditions, whereas during rush hours, the demand for highly profitable taxi services steadily increases. Thus, as an intelligent response for taxi operations and dispatching, taxi services should guide cruising taxis to high-demand regions to increase their service time and ride opportunities. PMID:28873430

Non-Profit Education Providers vis-a-vis the Private Sector: Comparative Analysis of Non-Governmental Organizations and Traditional Voluntary Organizations in Pakistan

ERIC Educational Resources Information Center

Bano, Masooda

2008-01-01

Under the New Policy Agenda, international development institutions have promoted non-profit organizations (NPOs) in developing countries, on a dual logic: firstly, they deliver social services more efficiently than the state; secondly, they mitigate equity concerns around privatization of basic social services by reaching out to the poor. Based…

Threats and Opportunities of Science at a For-Profit University in Chile

ERIC Educational Resources Information Center

Barandiaran, Javiera

2012-01-01

Thirty years after pro-market policies were first adopted, how best to organize Chile's scientific enterprise remains as elusive as when universities were state-run and funded. This paper explores scientific research at a for-profit university, University Andres Bello, to ask if a new mode of knowledge production is in the making and with what…

The Business of Early Care and Education in Illinois: The Role of For-Profit Providers.

ERIC Educational Resources Information Center

Wallen, Margie

As the state of Illinois moves toward an integrated system of universally accessible early care and education, policymakers grapple with issues regarding who, where, how, and at what cost quality services should be provided. In order to inform this policy debate, this report describes the for-profit sector of Illinois' formal early care and…

Too Big to Fail: The Role of For-Profit Colleges and Universities in American Higher Education

ERIC Educational Resources Information Center

Tierney, William G.

2011-01-01

Although for-profit colleges and universities have had a long history in the United States, they have garnered significant attention only in the last decade. In the early 20th century, career colleges existed primarily in urban areas to provide training for specific trades or professions--plumbing, restaurant management, art and design,…

What Is Education For? A Discussion of Nussbaum's "Not for Profit: Why Democracy Needs the Humanities"

ERIC Educational Resources Information Center

Lin, Jing

2016-01-01

This article provides a discussion of the book, "Not for Profit: Why Democracy Needs the Humanities" by Martha C. Nussbaum from the perspective of a visiting scholar to the United States from China. It begins by addressing two critical topics discussed by Nussbaum: consequences of focusing only on economic growth and the importance of…

Longitudinal analysis of high-technology medical services and hospital financial performance.

PubMed

Zengul, Ferhat D; Weech-Maldonado, Robert; Ozaydin, Bunyamin; Patrician, Patricia A; OʼConnor, Stephen J

U.S. hospitals have been investing in high-technology medical services as a strategy to improve financial performance. Despite the interest in high-tech medical services, there is not much information available about the impact of high-tech services on financial performance. The aim of this study was to examine the impact of high-tech medical services on financial performance of U.S. hospitals by using the resource-based view of the firm as a conceptual framework. Fixed-effects regressions with 2 years lagged independent variables using a longitudinal panel sample of 3,268 hospitals (2005-2010). It was hypothesized that hospitals with rare or large numbers (breadth) of high-tech medical services will experience better financial performance. Fixed effects regression results supported the link between a larger breadth of high-tech services and total margin, but only among not-for-profit hospitals. Both breadth and rareness of high-tech services were associated with high total margin among not-for-profit hospitals. Neither breadth nor rareness of high-tech services was associated with operating margin. Although breadth and rareness of high-tech services resulted in lower expenses per inpatient day among not-for-profit hospitals, these lower costs were offset by lower revenues per inpatient day. Enhancing the breadth of high-tech services may be a legitimate organizational strategy to improve financial performance, especially among not-for-profit hospitals. Hospitals may experience increased productivity and efficiency, and therefore lower inpatient operating costs, as a result of newer technologies. However, the negative impact on operating revenue should caution hospital administrators about revenue reducing features of these technologies, which may be related to the payer mix that these technologies may attract. Therefore, managers should consider both the cost and revenue implications of these technologies.

For-profit conversion of Blue Cross plans: public benefit or public harm?

PubMed

Hall, Mark A; Conover, Christopher J

2006-01-01

Conversions of Blue Cross plans to for-profit status have the potential to remake the corporate landscape of health care finance. Absent regulatory intervention, current trends could easily result in more than half of Blue Cross subscribers being in for-profit plans, a phenomenon far more significant than the conversion of nonprofit hospitals. Therefore, regulators' deliberations over conversion proposals are beginning to focus on the health policy impacts. This chapter surveys the full range of health policy implications by analyzing all existing studies of Blue Cross conversions and reporting on the authors' own case studies of conversion impacts. These studies conclude that conversions have not caused major negative impacts on the availability or accessibility of health care in the states in which conversions have occurred so far. However, a great deal of uncertainty exists about the actual effects of previous conversions, and each state is unique; therefore, even if the historical record were clear, it is difficult to predict with great certainty what the actual effects will be in another state undergoing a Blue conversion.

26 CFR 601.803 - Program operations and requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Program operations and requirements. 601.803 Section 601.803 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL... non-profit agencies and organizations that have cooperative agreements with the Internal Revenue...

Optimization in fractional aircraft ownership

NASA Astrophysics Data System (ADS)

Septiani, R. D.; Pasaribu, H. M.; Soewono, E.; Fayalita, R. A.

2012-05-01

Fractional Aircraft Ownership is a new concept in flight ownership management system where each individual or corporation may own a fraction of an aircraft. In this system, the owners have privilege to schedule their flight according to their needs. Fractional management companies (FMC) manages all aspects of aircraft operations, including utilization of FMC's aircraft in combination of outsourced aircrafts. This gives the owners the right to enjoy the benefits of private aviations. However, FMC may have complicated business requirements that neither commercial airlines nor charter airlines faces. Here, optimization models are constructed to minimize the number of aircrafts in order to maximize the profit and to minimize the daily operating cost. In this paper, three kinds of demand scenarios are made to represent different flight operations from different types of fractional owners. The problems are formulated as an optimization of profit and a daily operational cost to find the optimum flight assignments satisfying the weekly and daily demand respectively from the owners. Numerical results are obtained by Genetic Algorithm method.

26 CFR 1.883-1T - Exclusion of income from the international operation of ships or aircraft (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... domestic law tax exemption for income derived from the international operation of ships or aircraft, either... from tax for profits from the operation of ships or aircraft in international transport or international traffic under the shipping and air transport or gains article of an income tax convention with the...

26 CFR 1.501(c)(4)-1 - Civic organizations and local associations of employees.

Code of Federal Regulations, 2012 CFR

2012-04-01

... organized or operated for profit; and (ii) It is operated exclusively for the promotion of social welfare. (2) Promotion of social welfare—(i) In general. An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general...

26 CFR 1.501(c)(4)-1 - Civic organizations and local associations of employees.

Code of Federal Regulations, 2014 CFR

2014-04-01

... organized or operated for profit; and (ii) It is operated exclusively for the promotion of social welfare. (2) Promotion of social welfare—(i) In general. An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general...

26 CFR 1.501(c)(4)-1 - Civic organizations and local associations of employees.

Code of Federal Regulations, 2013 CFR

2013-04-01

... organized or operated for profit; and (ii) It is operated exclusively for the promotion of social welfare. (2) Promotion of social welfare—(i) In general. An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general...

26 CFR 1.501(c)(4)-1 - Civic organizations and local associations of employees.

Code of Federal Regulations, 2011 CFR

2011-04-01

... organized or operated for profit; and (ii) It is operated exclusively for the promotion of social welfare. (2) Promotion of social welfare—(i) In general. An organization is operated exclusively for the promotion of social welfare if it is primarily engaged in promoting in some way the common good and general...

An Architecture to Promote the Commercialization of Space Mission Command and Control

NASA Technical Reports Server (NTRS)

Jones, Michael K.

1996-01-01

This paper describes a command and control architecture that encompasses space mission operations centers, ground terminals, and spacecraft. This architecture is intended to promote the growth of a lucrative space mission operations command and control market through a set of open standards used by both gevernment and profit-making space mission operators.

26 CFR 1.172-9 - Election with respect to portion of net operating loss attributable to foreign expropriation loss.

Code of Federal Regulations, 2010 CFR

2010-04-01

... except that for 1961, M Corporation has operating profits of $300,000 (not including losses from the... operating loss attributable to foreign expropriation loss. 1.172-9 Section 1.172-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized...

26 CFR 1.186-1 - Recoveries of damages for antitrust violations, etc.

Code of Federal Regulations, 2010 CFR

2010-04-01

... periods before and after the period covered by the civil action instituted. (3) Net operating losses... to be applied after the other portion of such net operating loss. If, for example, in the year of the... injury will be applied against profits in the carryover or carryback periods. (e) Effect on net operating...

Concurrent airline fleet allocation and aircraft design with profit modeling for multiple airlines

NASA Astrophysics Data System (ADS)

Govindaraju, Parithi

A "System of Systems" (SoS) approach is particularly beneficial in analyzing complex large scale systems comprised of numerous independent systems -- each capable of independent operations in their own right -- that when brought in conjunction offer capabilities and performance beyond the constituents of the individual systems. The variable resource allocation problem is a type of SoS problem, which includes the allocation of "yet-to-be-designed" systems in addition to existing resources and systems. The methodology presented here expands upon earlier work that demonstrated a decomposition approach that sought to simultaneously design a new aircraft and allocate this new aircraft along with existing aircraft in an effort to meet passenger demand at minimum fleet level operating cost for a single airline. The result of this describes important characteristics of the new aircraft. The ticket price model developed and implemented here enables analysis of the system using profit maximization studies instead of cost minimization. A multiobjective problem formulation has been implemented to determine characteristics of a new aircraft that maximizes the profit of multiple airlines to recognize the fact that aircraft manufacturers sell their aircraft to multiple customers and seldom design aircraft customized to a single airline's operations. The route network characteristics of two simple airlines serve as the example problem for the initial studies. The resulting problem formulation is a mixed-integer nonlinear programming problem, which is typically difficult to solve. A sequential decomposition strategy is applied as a solution methodology by segregating the allocation (integer programming) and aircraft design (non-linear programming) subspaces. After solving a simple problem considering two airlines, the decomposition approach is then applied to two larger airline route networks representing actual airline operations in the year 2005. The decomposition strategy serves as a promising technique for future detailed analyses. Results from the profit maximization studies favor a smaller aircraft in terms of passenger capacity due to its higher yield generation capability on shorter routes while results from the cost minimization studies favor a larger aircraft due to its lower direct operating cost per seat mile.

Method and algorithm of ranking boiler plants at block electric power stations by the criterion of operation reliability and profitability

NASA Astrophysics Data System (ADS)

Farhadzadeh, E. M.; Muradaliyev, A. Z.; Farzaliyev, Y. Z.

2015-10-01

A method and an algorithm of ranking of boiler installations based on their technical and economic indicators are proposed. One of the basic conditions for ranking is the independence of technical and economic indicators. The assessment of their interrelation was carried out with respect to the correlation rate. The analysis of calculation data has shown that the interrelation stability with respect to the value and sign persists only for those indicators that have an evident relationship between each other. One of the calculation steps is the normalization of quantitative estimates of technical and economic indicators, which makes it possible to eliminate differences in dimensions and indicator units. The analysis of the known methods of normalization has allowed one to recommend the relative deviation from the average value as a normalized value and to use the arithmetic mean of the normalized values of independent indicators of each boiler installation as an integrated index of performance reliability and profitability. The fundamental differences from the existing approach to assess the "weak components" of a boiler installation and the quality of monitoring of its operating regimes are that the given approach takes into account the reliability and profitability of the operation of all other analogous boiler installations of an electric power station; it also implements competing elements with respect to the quality of control among the operating personnel of separate boiler installations and is aimed at encouraging an increased quality of maintenance and repairs.

The Profitability of an Investment in Photovoltaics in South Carolina

NASA Astrophysics Data System (ADS)

Welsh, Thomas McClain

As renewable energy becomes more prevalent across the United States and the world, solar energy investment has also grown. There have been many studies done on photovoltaic (PV) systems in terms of energy payback and efficiency, but little research done to understand a PV system as a financial investment specific to South Carolina. This study aims to understand the return on investment that a PV system can achieve. More specifically whether PV systems in areas of South Carolina that uses Duke Energy achieve a favorable return on investment and what affects the profitability. This study uses the PVwatts calculator provided by NREL as well as an investment simulation to calculate the Internal Rate of Return (IRR) and Net Present Value on 1024 simulated 5kW PV arrays and evaluates their profitability. It then uses this information to apply it to real case studies for houses in South Carolina. This study found that shade has a significant impact on profitability of investment. At 30% shading, profitability drops near 0% IRR or below. Orientation impacts profitability significantly as well. Panels that are facing south, southeast, and southwest yielded the best return. While north, northeast and northwest orientations yielded very low or negative IRR. East and west facing panels can yield positive financial return, but this return is lower than panels orientated to the south. PV systems oriented towards the east or west must have optimal conditions to remain efficient. This study found that tilt had minimal impact on financially return. Incentives also significantly impacted profitability of investment. For a PV system to be profitable, federal, state, and Duke Energy incentives needed to be applied to the investment. When homes with PV systems are sold also has a great impact on profitability. Research has shown that there is a housing premium for homes with PV systems (Adomatis, 2015). This premium is highest when first installed and declines as the PV systems age. People also associate premiums with houses with PV systems even if the system is not adding much value to the home. This study has also found that the price of the PV system impacts investment. Premium grade panels had significantly less return compared to standard grade panels because prices per watt were higher.

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

Thaule, S.B.; Postvoll, W.

Installation by den norske stats oljeselskap A.S. (Statoil) of a powerful pipeline-modeling system on Zeepipe has allowed this major North Sea gas pipeline to meet the growing demands and seasonal variations of the European gas market. The Troll gas-sales agreement (TGSA) in 1986 called for large volumes of Norwegian gas to begin arriving from the North Sea Sleipner East field in october 1993. It is important to Statoil to maintain regular gas delivers from its integrated transport network. In addition, high utilization of transport capacity maximizes profits. In advance of operations, Statoil realized that state-of-the-art supervisory control and data acquisitionmore » (scada) and pipeline-modeling systems (PMS) would be necessary to meet its goals and to remain the most efficient North Sea operator. The paper describes the linking of Troll and Zeebrugge, contractual issues, the supervisory system, the scada module, pipeline modeling, real-time model, look-ahead model, predictive model, and model performance.« less

Forecasting in foodservice: model development, testing, and evaluation.

PubMed

Miller, J L; Thompson, P A; Orabella, M M

1991-05-01

This study was designed to develop, test, and evaluate mathematical models appropriate for forecasting menu-item production demand in foodservice. Data were collected from residence and dining hall foodservices at Ohio State University. Objectives of the study were to collect, code, and analyze the data; develop and test models using actual operation data; and compare forecasting results with current methods in use. Customer count was forecast using deseasonalized simple exponential smoothing. Menu-item demand was forecast by multiplying the count forecast by a predicted preference statistic. Forecasting models were evaluated using mean squared error, mean absolute deviation, and mean absolute percentage error techniques. All models were more accurate than current methods. A broad spectrum of forecasting techniques could be used by foodservice managers with access to a personal computer and spread-sheet and database-management software. The findings indicate that mathematical forecasting techniques may be effective in foodservice operations to control costs, increase productivity, and maximize profits.

The potential of health sector non-governmental organizations: policy options.

PubMed

Gilson, L; Sen, P D; Mohammed, S; Mujinja, P

1994-03-01

Non-governmental organizations (NGOs) have increasingly been promoted as alternative health care providers to the state, furthering the same goals but less hampered by government inefficiencies and resource constraints. However, the reality of NGO health care provision is more complex. Not only is the distinction between government and NGO providers sometimes difficult to determine because of their operational integration, but NGOs may also suffer from resource constraionts and management inefficiencies similar to those of government providers. Some registered NGOs operate as for-profit providers in practice. Policy development must reflect the strengths and weaknesses of NGOs in particular settings and should be built on NGO advantages over government in terms of resource mobilization, efficiency and/or quality. Policy development will always require a strong government presence in co-ordinating and regulating health care provision, and an NGO sector responsive to the policy goals of government.

Mental health consumer-operated services organizations in the US: citizenship as a core function and strategy for growth.

PubMed

Tanenbaum, Sandra J

2011-06-01

Consumer-operated services organizations (COSOs) are independent, non-profit organizations that provide peer support and other non-clinical services to seriously mentally ill people. Mental health consumers provide many of these services and make up at least a majority of the organization's leadership. Although the dominant conception of the COSO is as an adjunct to clinical care in the public mental health system, this paper reconcieves the organization as a civic association and thereby a locus of citizenship. Drawing on empirical research on COSOs in one state and the citizenship and civic democracy literatures, COSOs are analyzed here as membership organizations with democratic norms and strong ties to local communities. The suggestion is made that by embracing and enhancing their status as civic associations, COSOs may advance the goals of the social movement that spawned them and avoid predictable obstacles to further growth and development.

Reducing the energy penalty costs of postcombustion CCS systems with amine-storage.

PubMed

Patiño-Echeverri, Dalia; Hoppock, David C

2012-01-17

Carbon capture and storage (CCS) can significantly reduce the amount of CO(2) emitted from coal-fired power plants but its operation significantly reduces the plant's net electrical output and decreases profits, especially during times of high electricity prices. An amine-based CCS system can be modified adding amine-storage to allow postponing 92% of all its energy consumption to times of lower electricity prices, and in this way has the potential to effectively reduce the cost of CO(2) capture by reducing the costs of the forgone electricity sales. However adding amine-storage to a CCS system implies a significant capital cost that will be outweighed by the price-arbitrage revenue only if the difference between low and high electricity prices is substantial. In this paper we find a threshold for the variability in electricity prices that make the benefits from electricity price arbitrage outweigh the capital costs of amine-storage. We then look at wholesale electricity markets in the Eastern Interconnect of the United States to determine profitability of amine-storage systems in this region. Using hourly electricity price data from years 2007 and 2008 we find that amine storage may be cost-effective in areas with high price variability.

Reliability modeling of fault-tolerant computer based systems

NASA Technical Reports Server (NTRS)

Bavuso, Salvatore J.

1987-01-01

Digital fault-tolerant computer-based systems have become commonplace in military and commercial avionics. These systems hold the promise of increased availability, reliability, and maintainability over conventional analog-based systems through the application of replicated digital computers arranged in fault-tolerant configurations. Three tightly coupled factors of paramount importance, ultimately determining the viability of these systems, are reliability, safety, and profitability. Reliability, the major driver affects virtually every aspect of design, packaging, and field operations, and eventually produces profit for commercial applications or increased national security. However, the utilization of digital computer systems makes the task of producing credible reliability assessment a formidable one for the reliability engineer. The root of the problem lies in the digital computer's unique adaptability to changing requirements, computational power, and ability to test itself efficiently. Addressed here are the nuances of modeling the reliability of systems with large state sizes, in the Markov sense, which result from systems based on replicated redundant hardware and to discuss the modeling of factors which can reduce reliability without concomitant depletion of hardware. Advanced fault-handling models are described and methods of acquiring and measuring parameters for these models are delineated.

76 FR 66131 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-25

... currently approved collection. Title: Report of Wine Premises Operations. Form: TTB F 5120.17. Abstract: This report is used to monitor wine operations, ensure collection of wine tax revenue, and ensure wine... monthly statistical release on wine. Respondents: Private Sector: Businesses or other for-profits...

The Application of Incentives and the Defense Business Operations Fund

DTIC Science & Technology

1993-12-01

The Defense Business Operations Fund (DBOF) is an attempt to incorporate private sector business incentives into the public sector. Truly efficient...or resources are missing an organization will not become more cost effective and efficient. The private sector goal is profit maximization. This goal

Federal tax-exemption requirements for joint ventures between nonprofit hospital providers and for-profit entities: form over substance?

PubMed

Young, Gary J

2004-01-01

This article discusses the IRS rule on hospital joint ventures and related legal developments. The central thesis is that the IRS's emphasis on operational control is misplaced from both a legal and a policy perspective, and reflects a decidedly strong preference for the form of a joint venture's governance over the substance of its charitable and community service activities. More specifically, the article challenges the IRS position that the rule is a corollary of existing tax law principles. Additionally, social science research is presented to demonstrate that the rule is not likely to promote, and may in fact undermine, United States health policy objectives.

Assessment of Knowledge of Day-Care Center Workers in Basic Aspects of Child Care: A Pilot Study.

DTIC Science & Technology

1980-06-01

to make a score of at least 70 percent on the multiple choice portion of the questionnaire used in this study . %~u CHAPTER II THE REVIEW OF LITERATURE...employees. These factors would automatically introduce a source of bias into the study . Of the centers contacted, one for-profit center, a franchise center...order to obtain consent. These centers were subsequently exclu- ded from the study leaving only three strata: operated for- profit centers (from her on

Environmental Impact Analysis Process. Preliminary Draft Environmental Impact Statement. Construction and Operation of Space Launch Complex 7. Volume 2. Appendices.

DTIC Science & Technology

1989-03-15

non -point source pollution managementprograms, and implement controls to improve water quality. Controls should be implemented for any project...Businesses or other for- Vandenberg AFB, and the launching of on the proposed information collection profit, non -profit institutions Ithe Titan Centaur. In...communications. The Titan Centaur launch vehicle is a modified Titan 34D designed to deliver a payload of up to U 32,000 pounds directly into polar orbit from VAFB

Agent-Based Model and System Dynamics Model for Peace-Keeping Operations

DTIC Science & Technology

2014-09-01

may lead to increase in profits, or negative re-enforcing effect, e.g., decreasing the cost of sales may lead to increase in profits. The rate at...and smartness. Miller explained that their belief in fate served as a way to disregard the responsibility and accountability for one’s action. The...effects of crime on society include [28]: • Loss of productivity • Increase in health care • Increase in security cost for businesses • Direct costs

Patient experience and hospital profitability: Is there a link?

PubMed

Richter, Jason P; Muhlestein, David B

Patient experience has had a direct financial impact on hospitals since value-based purchasing was instituted by the Centers for Medicare & Medicaid Services in 2013 as a method to reward or punish hospitals based on performance on various measures, including patient experience. Although other industries have shown an indirect impact of customer experience on overall profitability, that link has not been well established in the health care industry. Return-to-provider rate and perceptions of health quality have been associated with profitability in the health care industry. Our aims were to assess whether, independent of a direct financial impact, a more positive patient experience is associated with increased profitability and whether a more negative patient experience is associated with decreased profitability. We used a sample of 19,792 observations from 3767 hospitals over the 6-year period 2007-2012. The data were sourced from Centers for Medicare & Medicaid Services and Hospital Consumer Assessment of Healthcare Providers and Systems. Using generalized estimating equations to account for repeated measures, we fit four separate models for three dependent variables: net patient revenue, net income, and operating margin. Each model included one of the following independent variables of interest: percentage of patients who definitely recommend the hospital, percentage of patients who definitely would not recommend the hospital, percentage of patients who rated the hospital 9 or 10, and percentage of patients who rated the hospital 6 or lower. We identified that a positive patient experience is associated with increased profitability and a negative patient experience is even more strongly associated with decreased profitability. Management should have greater justification for incurring costs associated with bolstering patient experience programs. Improvements in training, technology, and staffing can be justified as a way to improve not only quality but now profitability as well.

Paying the Price at the End of Life: A Consideration of Factors that Affect the Profitability of Hospice

PubMed Central

Ettner, Susan L.; Lorenz, Karl A.

2008-01-01

Abstract Objective To evaluate factors that affect the financial performance of hospice. Methods Using the California Office of Statewide Health Planning and Development 2003 survey, we evaluated the organizational attributes, clinical care, and financial performance of 185 operational hospices. As outcomes, we evaluated revenues, costs, and profits per patient and per patient–day, the intensity and skill mix of care, and the provision of charitable and special palliative services. We evaluated regression-adjusted differences by profit status controlling for other organizational features and aggregate patient characteristics. Results Hospices reported median revenue of $6865 per patient and $138 per patient–day (for-profit-not-for profit [FP-NFP] difference −$20, p = 0.045), median cost of $6737 per patient, and $135 per patient–day (FP-NFP difference −$55, p = 0.002), and median pretax profit of $334 per patient and $6 per patient–day (FP-NFP difference $34, p = 0.026). Patients received a median of 29.9 total visits by all providers per patient (FP-NFP difference 8.8 visits, p = 0.010), but there was no difference in total visits per patient–day. A median of 50.8% of all nursing visits were registered nurse (RN) visits (FP-NFP difference −14.1%, p < 0.001). Few hospices provided charity care, and only 4% of hospices reported expenditures on chemotherapy and only 9% on radiation therapy. Conclusions Overall hospice profitability is low. Length of stay is strongly associated with financial performance, and greater FP profitability is related to lower costs. FP hospices also provide less RN care as a proportion of nursing care. Few hospices provide charitable care or special costly services. The relationship of service patterns to patient quality needs to be examined. PMID:18788962

Paying the price at the end of life: a consideration of factors that affect the profitability of hospice.

PubMed

O'Neill, Sean M; Ettner, Susan L; Lorenz, Karl A

2008-09-01

To evaluate factors that affect the financial performance of hospice. Using the California Office of Statewide Health Planning and Development 2003 survey, we evaluated the organizational attributes, clinical care, and financial performance of 185 operational hospices. As outcomes, we evaluated revenues, costs, and profits per patient and per patient-day, the intensity and skill mix of care, and the provision of charitable and special palliative services. We evaluated regression-adjusted differences by profit status controlling for other organizational features and aggregate patient characteristics. Hospices reported median revenue of $6865 per patient and $138 per patient-day (for-profit-not-for profit [FP-NFP] difference -$20, p = 0.045), median cost of $6737 per patient, and $135 per patient-day (FP-NFP difference -$55, p = 0.002), and median pretax profit of $334 per patient and $6 per patient-day (FP-NFP difference $34, p = 0.026). Patients received a median of 29.9 total visits by all providers per patient (FP-NFP difference 8.8 visits, p = 0.010), but there was no difference in total visits per patient-day. A median of 50.8% of all nursing visits were registered nurse (RN) visits (FP-NFP difference -14.1%, p < 0.001). Few hospices provided charity care, and only 4% of hospices reported expenditures on chemotherapy and only 9% on radiation therapy. Overall hospice profitability is low. Length of stay is strongly associated with financial performance, and greater FP profitability is related to lower costs. FP hospices also provide less RN care as a proportion of nursing care. Few hospices provide charitable care or special costly services. The relationship of service patterns to patient quality needs to be examined.

Success under duress: policies and practices managers view as keys to profitability in five California hospitals with challenging payer mix.

PubMed

Rundall, Thomas; Oberlin, Shelley; Thygesen, Brian; Janus, Katharina

2012-01-01

Hospitals with a challenging payer mix (CPM)-high proportions of uninsured and Medicaid patients and a low proportion of commercially insured patients-are an important source of care for low-income, uninsured people. Achieving profitability is difficult for CPM hospitals. From 2005 through 2008, only one-third of 67 CPM hospitals in California reported positive total margins. In-depth group interviews were completed with the management leadership teams of a diverse group of five profitable CPM hospitals to identify the management strategies and practices that the hospitals' leadership teams credited for their financial success. Twelve management policy and practice topics were identified. Four of the policies and practices that managers identified involve organizational actions to increase hospital revenue or operational efficiency. These factors are consistent with those identified in previous research. However, managers also identified eight factors not previously revealed in research on hospital profitability, including management policies and practices that establish the organizational culture, workforce, relationships, monitoring systems, and governance necessary to ensure that hospital employees and affiliated physicians support and successfully implement organizational actions necessary to achieve profitability.

Maximising Longwall performance and profitability by the introduction of moving car bunker systems into outbye haulage layouts

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

Barlow, P.M.

1996-12-31

In order to maximize the profitability of Longwall mining operations, outbye materials handling systems should be cost effectively engineered to both fully harmonize with cyclical surges in output and to maintain high levels of availability. With the introduction of new Longwall systems into existing mines, the upgrading of outbye haulage to handle peak production from the Longwall panel can prove to be extremely expensive and is often unnecessary. In addition, despite high levels of investment in new equipment, many mines are still failing to achieve planned gains in Longwall productivity due to persistent downtime on outbye haulage routes. This papermore » details the planning, production and engineering considerations necessary to maximize profitability by the introduction of moving car bunker systems to underground haulage layouts. It also examines case studies of recent installations within the North American coal mining industry and charts the significant success being achieved in improving profitability at these mines.« less

The Moral Economy of Violence in the US Inner City

PubMed Central

Karandinos, George; Hart, Laurie Kain; Castrillo, Fernando Montero; Bourgois, Philippe

2014-01-01

In an 8-week period, there were 16 shootings with three fatalities, three stabbings, and 14 additional “aggravated assaults” in the four square blocks surrounding our field site in the Puerto Rican corner of North Philadelphia. In the aftermath of the shoot-outs, the drug sellers operating on our block were forced to close down their operations by several mothers who repeatedly called the police. Drawing on the concept of moral economy (Thompson, Scott, Taussig), Mauss’s interpretation of gift exchange, and a political economy critique of hypercarceralization in the United States, we understand the high levels of US inner-city violence as operating within a moral logic framed by economic scarcity and hostile state relations. Residents seek security, self-respect, and profit in social networks that compel them to participate in solidary exchanges of assistive violence dynamized by kinship and gender obligations. A hierarchical, extractive drug economy fills the void left by deindustrialization, resulting in a dynamic of embodied primitive accumulation at the expense of addicted customers and chronically incarcerated just-in-time street sellers at high risk of assault. Nevertheless, the mobilization of violence organizing the illegal drug economy also follows ethical norms and obligations that are recognized as legitimate by many local residents. PMID:25067849

78 FR 36580 - Agency Information Collection Activities; Proposed Collection; Comments Requested: Import/Export...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-18

... respond, as well as a brief abstract: Primary: Business or other for-profit. Other: Not-for-profit; State....2833 17 2,379 Form 486--Export (Online)....... 25 434 0.1333 8 58 Form 486--Export Return 189 5,357 0... (Online) Form 486--Import (Facsimile).... 119 1,593 0.3330 20 531 Form 486--Import (Online)....... 2 3 0...

26 CFR 1.907(b)-1 - Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Reduction of creditable FORI taxes (for taxable...) Income from Sources Without the United States § 1.907(b)-1 Reduction of creditable FORI taxes (for..., war profits, or excess profits taxes. Section 907(b) will apply to a person regardless of whether that...

Review of Online Programming Characteristics and Pricing at Private Not-for-Profit Two Year Colleges in the United States

ERIC Educational Resources Information Center

Ahlstrom, Christopher

2016-01-01

Online programming has expanded greatly within higher education and much attention has been spent on public two year colleges (more commonly known as community colleges) and both private and public four year institutions. This research seeks to expand understanding of the small market of private not-for-profit two year colleges within the United…

Towards a For-Profit University in Dublin: Another Brick in the Wall of Neo-Liberalism?

ERIC Educational Resources Information Center

Limond, David

2010-01-01

This article concerns the provision of for-profit higher education in the Republic of Ireland (RoI), particularly in Dublin. It briefly sketches the general development of university/college provision in the RoI and, more importantly, it describes certain aspects of the current state of play and makes a tentative prediction for the future--namely,…

Performance of freestanding inpatient rehabilitation hospitals before and after the rehabilitation prospective payment system.

PubMed

Thompson, Jon M; McCue, Michael J

2010-01-01

Inpatient rehabilitation hospitals provide important services to patients to restore physical and cognitive functioning. Historically, these hospitals have been reimbursed by Medicare under a cost-based system; but in 2002, Medicare implemented a rehabilitation prospective payment system (PPS). Despite the implementation of a PPS for rehabilitation, there is limited published research that addresses the operating and financial performance of these hospitals. We examined operating and financial performance in the pre- and post-PPS periods for for-profit and nonprofit freestanding inpatient rehabilitation hospitals to test for pre- and post-PPS differences within the ownership groups. We identified freestanding inpatient rehabilitation hospitals from the Centers for Medicare and Medicaid Services Health Care Cost Report Information System database for the first two fiscal years under PPS. We excluded facilities that had fiscal years less than 270 days, facilities with missing data, and government facilities. We computed average values for performance variables for the facilities in the two consecutive fiscal years post-PPS. For the pre-PPS period, we collected data on these same facilities and, once facilities with missing data and fiscal years less than 270 days were excluded, computed average values for the two consecutive fiscal years pre-PPS. Our final sample of 140 inpatient rehabilitation facilities was composed of 44 nonprofit hospitals and 96 for-profit hospitals both pre- and post-PPS. We utilized a pairwise comparison test (t-test comparison) to measure the significance of differences on each performance variable between pre- and post-PPS periods within each ownership group. Findings show that both nonprofit and for-profit freestanding inpatient rehabilitation hospitals reduced length of stay, increased discharges, and increased profitability. Within the for-profit ownership group, the percentage of Medicare discharges increased and operating expense per adjusted discharge decreased. Findings suggest that managers of these hospitals have adapted their administrative practices to conform with the financial incentives of the rehabilitation PPS. Managers must continue to control costs, increase discharges, and reduce length of stay to remain financially viable under the rehabilitation PPS.

Do case-mix adjusted nursing home reimbursements actually reflect costs? Minnesota's experience.

PubMed

Nyman, J A; Connor, R A

1994-07-01

Some states have adopted Medicaid reimbursement systems that pay nursing homes according to patient type. These case-mix adjusted reimbursements are intended in part to eliminate the incentive in prospective systems to exclude less profitable patients. This study estimates the marginal costs of different patient types under Minnesota's case-mix system and compares them to their corresponding reimbursements. We find that estimated costs do not match reimbursement rates, again making some patient types less profitable than others. Further, in confirmation of our estimates, we find that the percentage change in patient days between 1986 and 1990 is explained by our profitability estimates.

Analysis of cash flow in academic medical centers in the United States.

PubMed

McCue, Michael J; Thompson, Jon M

2011-09-01

To examine cash flow margins in academic medical centers (AMCs; i.e., teaching hospitals) in an effort both to determine any significant differences in a set of operational and financial factors known to influence cash flow for high- and low-cash-flow AMCs and to discuss how these findings affect AMC operations. The authors sampled the Medicare cost report data of 103 AMCs for fiscal years 2005, 2006, and 2007, and then they applied the t test to test for significant mean differences between the two cash flow groups across operational and financial variables (e.g., case mix, operating margin). Compared with low-cash-flow AMCs, high-cash-flow AMCs were larger-bed-size facilities, treated cases of greater complexity, generated higher net patient revenue per adjusted discharge, served a significantly lower percentage of Medicaid patients, had significantly higher average operating profit margins and cash flow margin ratios, possessed a higher number of days of cash on hand, and collected their receivables more quickly. Study findings imply that high-cash-flow AMCs were earning higher cash flow returns than low-cash-flow AMCs, which may be because high-cash-flow AMCs generate higher patient revenues while serving fewer lower-paying Medicaid patients.

Health care joint ventures between tax-exempt organizations and for-profit entities.

PubMed

Sanders, Michael I

2005-01-01

Health care exempt organizations have many options regarding their structure and affiliations with for-profit entities. As long as any joint ventures are carefully structured and the nonprofit retains control over the exempt health care activities, the Internal Revenue Service should not question the structure. However, as outlined above, if the for-profit entity effectively gains control over the activities of the venture, the structure is not likely to be upheld by the IRS or the courts, and either the exempt status of the nonprofit will be denied or revoked, or health care income will be subject to the unrelated business income tax. In summary, the health care industry has been severely impacted by many economic forces, including uncertainty in the area of joint ventures between nonprofits and for-profit health care systems. The uncertainty as to whether the joint venture would negatively impact the nonprofit's tax-exempt status undoubtedly caused many nonprofits to form for-profit subsidiaries and otherwise expanded operations in a for-profit marketplace. Fortunately, with the guidance that is currently available in the form of Revenue Ruling 98-15, Redlands, St. David's, and now Revenue Ruling 2004-51, health care institutions can move forward with properly structured joint ventures with greater confidence that the joint venture will not endanger the tax-exempt status of the nonprofit.

FACTORS ASSOCIATED WITH CLOSURES OF EMERGENCY DEPARTMENTS IN THE UNITED STATES

PubMed Central

Hsia, Renee Y.; Kellerman, Arthur L.; Shen, Yu-Chu

2014-01-01

Context Between 1998 and 2008, the number of hospital-based emergency departments (EDs) in the United States declined, while the number of ED visits increased, particularly visits by publicly-insured and uninsured patients. Little is known about the hospital, community, and market factors associated with ED closures. Federal law requiring EDs to treat all in need regardless of a patient’s ability to pay may make EDs more vulnerable to the market forces that govern US health care. Objective To determine hospital, community, and market factors associated with ED closures. Design ED and hospital organizational information from 1990 through 2009 was acquired from the American Hospital Association (AHA) Annual Surveys (annual response rates ranging from 84–92%) and merged with hospital financial and payer mix information available through 2007 from Medicare hospital cost reports. We evaluated 3 sets of risk factors: hospital characteristics (safety-net as defined by hospitals caring for more than double their Medicaid share of discharges, compared with other hospitals within a 15-mile radius) ownership, teaching status, system membership, hospital size, case-mix), county population demographics (race, poverty, uninsurance, elderly), and market factors (ownership mix, profit margin, location in a competitive market, presence of other EDs). Setting All general, acute, non-rural, short-stay hospitals in the US with an operating ED anytime from 1990–2009. Main Outcome Closure of an emergency department anytime during the study period. Results The number of hospitals with EDs in non-rural areas declined from 2446 in 1990 to 1779 in 2009, with 1041 EDs closing and 374 hospitals opening EDs. Based on analysis of 2,814 urban acute care hospitals, constituting 36,335 hospital-year observations over an 18-year study interval (1990–2007), for-profit hospitals and those with low profit margins were more likely to close than their counterparts (26% vs 16%; HR 1.8, 95% CI 1.5 to 2.1 and 36% vs 18%; HR 1.9, 95% CI 1.6 to 2.3, respectively]. Hospitals in more competitive markets had a significantly higher risk of closing their EDs (34% vs 17%; HR 1.3, 95% CI 1.1 to 1.6), as did safety-net hospitals (10% vs 6%; HR 1.4, 95% CI 1.1 to 1.7) and those serving a higher share of populations in poverty (37% vs 31%; HR 1.4, 95% CI 1.1 to 1.7). Conclusion From 1990 to 2009, the number of hospital EDs in non-rural areas declined by 27%, with for-profit ownership, location in a competitive market, safety-net status, and low profit margin associated with increased risk of ED closure. PMID:21586713

Online Schooling: A Cautionary Tale

ERIC Educational Resources Information Center

Saultz, Andrew; Fusarelli, Lance D.

2017-01-01

In this controversy piece, we portray online learning as growing too fast for existing regulatory structures to oversee and generally as having failed to live up to its potential. Operators, particularly for-profit operators, have generally not produced successful schools. We urge reforms of cyber schooling funding mechanisms, data systems, and…

30 CFR 1220.014 - Allocation of joint costs and credits.

Code of Federal Regulations, 2011 CFR

2011-07-01

... INTERIOR Natural Resources Revenue ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER... be grouped in cost pools for allocation to NPSL and non-NPSL operations in reasonable proportion to the beneficial or causal relationships which exist between a specific cost pool and the operations...

Features of realization of life cycle of commercial vehicles in western Siberia

NASA Astrophysics Data System (ADS)

Ishkina, E. G.

2018-05-01

The management of a trucking enterprise is considered on the basis of reducing costs and increasing profitability during the life cycle operational period of the vehicles. Economic evaluation of the variants of the use of vehicles passed the normative operation period was carried out.

7 CFR 1400.206 - Estates.

Code of Federal Regulations, 2010 CFR

2010-01-01

... labor or active personal management or (ii) The combination of active personal labor and active personal management; and (3) The estate has a share of the profits or losses from the farming operation commensurate... farming operation that are at risk for a loss, with the level of risk being commensurate with the legal...

Are Special Operations Imperatives Applicable to Counterdrug Operations?

DTIC Science & Technology

1992-06-04

especially our neighbors to the south. In Peru the farmers have few other ways of making a profitable living. Peruvian leaders fear that their economic...was the inclusion of such local facilities as the courthouse, high school football field, railroad bridge trestle, sandbags provided by the local fire

LANDSAT follow-on: A report by the applications survey groups. Volume 1: Executive summary

NASA Technical Reports Server (NTRS)

Billingsley, F. C.; Helton, M. R.; Obrien, V. M.

1976-01-01

Attempts at operational usage of the LANDSAT imagery by non NASA users are studied with particular emphasis on profitable use of the imagery, as contrasted with investigations concerned with research and development of a technology. An evaluation is given of the functional capabilities of the LANDSAT follow-on and ground systems designs in terms of user requirements and desiderata for data measurements, products, and parameters. Applications survey groups (ASGs) were formed for mineral and petroleum exploration, inland water resources, land inventory, and agriculture. The members were drawn from all segments of the user community: Federal agencies, state and local governments or agencies (or from associations of such constituencies), industry and universities. They were selected so that in aggregate they would be able to adequately assess the state-of-the-art in their technical areas and represent this in the ASG deliberations.

Quality of care in investor-owned vs not-for-profit HMOs.

PubMed

Himmelstein, D U; Woolhandler, S; Hellander, I; Wolfe, S M

1999-07-14

The proportion of health maintenance organization (HMO) members enrolled in investor-owned plans has increased sharply, yet little is known about the quality of these plans compared with not-for-profit HMOs. To compare quality-of-care measures for investor-owned and not-for-profit HMOs. Analysis of the Health Plan Employer Data and Information Set (HEDIS) Version 3.0 from the National Committee for Quality Assurance's Quality Compass 1997, which included 1996 quality-of-care data for 329 HMO plans (248 investor-owned and 81 not-for-profit), representing 56% of the total HMO enrollment in the United States. Rates for 14 HEDIS quality-of-care indicators. Compared with not-for-profit HMOs, investor-owned plans had lower rates for all 14 quality-of-care indicators. Among patients discharged from the hospital after myocardial infarction, 59.2% of members in investor-owned HMOs vs 70.6% in not-for-profit plans received a beta-blocker (P<.001); 35.1% of patients with diabetes mellitus in investor-owned plans vs 47.9% in not-for-profit plans had annual eye examinations (P<.001). Investor-owned plans had lower rates than not-for-profit plans of immunization (63.9% vs 72.3%; P<.001), mammography (69.4% vs 75.1%; P<.001), Papanicolaou tests (69.2% vs 77.1%; P<.001), and psychiatric hospitalization (70.5% vs 77.1%; P<.001). Quality scores were highest for staff- and group-model HMOs. In multivariate analyses, investor ownership was consistently associated with lower quality after controlling for model type, geographic region, and the method each HMO used to collect data. Investor-owned HMOs deliver lower quality of care than not-for-profit plans.

48 CFR 52.229-4 - Federal, State, and Local Taxes (State and Local Adjustments).

Code of Federal Regulations, 2010 CFR

2010-10-01

... social security or other employment taxes, net income and franchise taxes, excess profits taxes, capital stock taxes, transportation taxes, unemployment compensation taxes, and property taxes. Excepted tax...

Identifying Financially Sustainable Pricing Interventions to Promote Healthier Beverage Purchases in Small Neighborhood Stores

PubMed Central

Kumanyika, Shiriki; Gittelsohn, Joel; Adam, Atif; Wong, Michelle S.; Mui, Yeeli; Lee, Bruce Y.

2018-01-01

Introduction Residents of low-income communities often purchase sugar-sweetened beverages (SSBs) at small, neighborhood “corner” stores. Lowering water prices and increasing SSB prices are potentially complementary public health strategies to promote more healthful beverage purchasing patterns in these stores. Sustainability, however, depends on financial feasibility. Because in-store pricing experiments are complex and require retailers to take business risks, we used a simulation approach to identify profitable pricing combinations for corner stores. Methods The analytic approach was based on inventory models, which are suitable for modeling business operations. We used discrete-event simulation to build inventory models that use data representing beverage inventory, wholesale costs, changes in retail prices, and consumer demand for 2 corner stores in Baltimore, Maryland. Model outputs yielded ranges for water and SSB prices that increased water demand without loss of profit from combined water and SSB sales. Results A 20% SSB price increase allowed lowering water prices by up to 20% while maintaining profit and increased water demand by 9% and 14%, for stores selling SSBs in 12-oz cans and 16- to 20-oz bottles, respectively. Without changing water prices, profits could increase by 4% and 6%, respectively. Sensitivity analysis showed that stores with a higher volume of SSB sales could reduce water prices the most without loss of profit. Conclusion Various combinations of SSB and water prices could encourage water consumption while maintaining or increasing store owners’ profits. This model is a first step in designing and implementing profitable pricing strategies in collaboration with store owners. PMID:29369758

Identifying Financially Sustainable Pricing Interventions to Promote Healthier Beverage Purchases in Small Neighborhood Stores.

PubMed

Nau, Claudia; Kumanyika, Shiriki; Gittelsohn, Joel; Adam, Atif; Wong, Michelle S; Mui, Yeeli; Lee, Bruce Y

2018-01-25

Residents of low-income communities often purchase sugar-sweetened beverages (SSBs) at small, neighborhood "corner" stores. Lowering water prices and increasing SSB prices are potentially complementary public health strategies to promote more healthful beverage purchasing patterns in these stores. Sustainability, however, depends on financial feasibility. Because in-store pricing experiments are complex and require retailers to take business risks, we used a simulation approach to identify profitable pricing combinations for corner stores. The analytic approach was based on inventory models, which are suitable for modeling business operations. We used discrete-event simulation to build inventory models that use data representing beverage inventory, wholesale costs, changes in retail prices, and consumer demand for 2 corner stores in Baltimore, Maryland. Model outputs yielded ranges for water and SSB prices that increased water demand without loss of profit from combined water and SSB sales. A 20% SSB price increase allowed lowering water prices by up to 20% while maintaining profit and increased water demand by 9% and 14%, for stores selling SSBs in 12-oz cans and 16- to 20-oz bottles, respectively. Without changing water prices, profits could increase by 4% and 6%, respectively. Sensitivity analysis showed that stores with a higher volume of SSB sales could reduce water prices the most without loss of profit. Various combinations of SSB and water prices could encourage water consumption while maintaining or increasing store owners' profits. This model is a first step in designing and implementing profitable pricing strategies in collaboration with store owners.

Weatherization Assistance Program Technical Assistance Center

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

Robert Adams

2009-01-07

The following is a synopsis of the major achievements attributed to the operation of the Weatherization Assistance Program Technical Assistance Center (WAPTAC) by the National Association for State Community Services Programs (NASCSP). During the past five years, the WAPTAC has developed into the premier source for information related to operating the Weatherization Assistance Program (WAP) at the state and local levels. The services provide through WAPTAC include both virtual technical support as well as hands-on training and instruction in classroom and in the field. The WAPTAC achieved several important milestones during its operation including the establishment of a national Weatherizationmore » Day now celebrated in most states, the implementation of a comprehensive Public Information Campaign (PIC) to raise the awareness of the Program among policy makers and the public, the training of more than 150 new state managers and staff as they assume their duties in state offices around the country, and the creation and support of a major virtual information source on the Internet being accessed by thousands of staff each month. The Weatherization Assistance Program Technical Assistance Center serves the Department of Energy's (DOE) Office of Weatherization and Intergovernmental Program as a valuable training and technical assistance resource for the network of 54 direct state grantees (50 states, District of Columbia and three Native American tribes) and the network of 900 local subgrantees (comprised of community action agencies, units of local government, and other non-profit organizations). The services provided through WAPTAC focus on standardizing and improving the daily management of the WAP. Staff continually identify policies changes and best practices to help the network improve its effectiveness and enhance the benefits of the Program for the customers who receive service and the federal and private investors. The operations of WAPTAC are separated into six distinct areas: (1) Orientation for New WAP State Directors and Staff; (2) Pollution Occurrence Insurance Project; (3) Public Information Campaign; (4) State Management Training Project; (5) System for Integrating and Reviewing Technologies and Techniques; and (6) WAPTAC Services.« less

Complaints in for-profit, non-profit and public nursing homes in two Canadian provinces

PubMed Central

McGregor, Margaret J; Cohen, Marcy; Stocks-Rankin, Catherine-Rose; Cox, Michelle B; Salomons, Kia; McGrail, Kimberlyn M; Spencer, Charmaine; Ronald, Lisa A; Schulzer, Michael

2011-01-01

Background Nursing homes provide long-term housing, support and nursing care to frail elders who are no longer able to function independently. Although studies conducted in the United States have demonstrated an association between for-profit ownership and inferior quality, relatively few Canadian studies have made performance comparisons with reference to type of ownership. Complaints are one proxy measure of performance in the nursing home setting. Our study goal was to determine whether there is an association between facility ownership and the frequency of nursing home complaints. Methods We analyzed publicly available data on complaints, regulatory measures, facility ownership and size for 604 facilities in Ontario over 1 year (2007/08) and 62 facilities in British Columbia (Fraser Health region) over 4 years (2004–2008). All analyses were carried out at the facility level. Negative binomial regression analysis was used to assess the association between type of facility ownership and frequency of complaints. Results The mean (standard deviation) number of verified/substantiated complaints per 100 beds per year in Ontario and Fraser Health was 0.45 (1.10) and 0.78 (1.63) respectively. Most complaints related to resident care. Complaints were more frequent in facilities with more citations, i.e., violations of the legislation or regulations governing a home, (Ontario) and inspection violations (Fraser Health). Compared with Ontario’s for-profit chain facilities, adjusted incident rate ratios and 95% confidence intervals of verified complaints were 0.56 (0.27–1.16), 0.58 (0.34–1.00), 0.43 (0.21– 0.88), and 0.50 (0.30– 0.84) for for-profit single-site, non-profit, charitable, and public facilities respectively. In Fraser Health, the adjusted incident rate ratio of substantiated complaints in non-profit facilities compared with for-profit facilities was 0.18 (0.07–0.45). Interpretation Compared with for-profit chain facilities, non-profit, charitable and public facilities had significantly lower rates of complaints in Ontario. Likewise, in British Columbia’s Fraser Health region, non-profit owned facilities had significantly lower rates of complaints compared with for-profit owned facilities. PMID:22567074

Management, operational, animal health, and economic characteristics of large dairy herds in 4 states in the Upper Midwest of the United States.

PubMed

Evink, T L; Endres, M I

2017-11-01

Recent trends in dairy farm structure in the United States have included a decreasing number of farms, although farm size has increased, especially the share of milk production from very large herds (>2,500 cows). The objectives of this observational study were to describe common management practices; to characterize labor and operational structure; to measure some aspects of animal health, including lameness, hock lesions, mortality, and mastitis incidence; and to summarize cost of production on farms with more than 2,500 cows in 4 states in the Upper Midwest of the United States. The study included 15 dairy farms in Minnesota, Wisconsin, Iowa, and South Dakota. Farms were visited twice, once each year, and on-farm herd records were collected for those 2 yr. On-farm herd records were used to investigate mortality, culling, pregnancy rate, and clinical mastitis incidence. At least 1 high-producing pen of mature cows and 1 pen of fresh cows were scored for locomotion. Likewise, at least 1 pen of high-producing mature cows was scored for cleanliness and hock lesions. Median herd size was 3,975 cows (range = 2,606-13,266). Milk sold per employee was 1,120,745 kg and the number of cows per employee was 105. Eighty percent of the farms had Holstein cows, 13% had Jersey, and 7% had Jersey-Holstein crosses. All farms used artificial insemination as the sole form of breeding and 100% of the farms used hormonal synchronization or timed artificial insemination programs in their reproductive protocols; 21-d pregnancy rate was 21.7%. Median lameness prevalence was 18.3% and median severe lameness prevalence was 5.1%. Median hock lesion prevalence was 17.4% and median severe hock lesion prevalence was 1.9%; mortality rate was 7.4%. Clinical mastitis incidence was 62.5 cases per 100 cow-years. Feed costs accounted for approximately 53% of the total cost of producing milk, followed by labor at 11%, interest and depreciation expenses at 10%, and replacement costs at 9.5%. Herds in the top 50th percentile for profitability had a net income of $2.40 per hundredweight of milk sold compared with $0.95 per hundredweight for herds in the bottom 50th percentile. Although results of this study were helpful in understanding how large dairy systems operate in the Upper Midwest, more research is yet needed with a larger number of farms and wider variety of management practices to identify factors within these large farms that promote optimal animal health and profitability. Copyright © 2017 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

Nursing home costs, Medicaid rates, and profits under alternative Medicaid payment systems.

PubMed Central

Schlenker, R E

1991-01-01

This analysis compares nursing home costs, Medicaid payment rates, and profits under three Medicaid nursing home payment systems: case-mix, facility-specific, and class-rate systems. Data used were collected from 135 nursing homes in seven states. The association of case mix with costs, rates, and profits under the three payment systems was of particular interest. Case mix was more strongly associated (positively) with patient care cost and the Medicaid rate for the case-mix systems than for the other systems, particularly the class-rate systems. In contrast, case mix and profits were not associated in the case-mix or facility-specific systems, but were negatively associated in the class rate systems. Overall, the results suggest that case-mix systems have some important advantages over other payment systems, but further research is needed on larger samples and involving the newer case-mix systems. PMID:1743972

Higher Education and the Global Marketplace: Entrepreneurial Activity in a Dynamic Environment. Twenty-Seventh Annual Earl V. Pullias Lecture Series in Higher Education. Fall 2004

ERIC Educational Resources Information Center

Armstrong, Lloyd; Becker, Douglas

2004-01-01

Among the most dynamic influences affecting higher education is the increase in the for-profit postsecondary industry. In 2002, for-profit institutions constituted 12% of the four-year colleges and universities in the United States, continuing a rapid pace of growth that began in the late twentieth century (NCES, 2003). As the economy moves…

Non-Profit Ecological Organizations in the Function of the Realization of the Right to Freedom of Association and the Development of Civil Environmental Liability in Kazakhstan

ERIC Educational Resources Information Center

Aitimov, Bolat Zh.; Dussipov, Erkin Sh.; Altynbekkyzy, Alua; Ashimova, Dinara I.; Nurbek, Dana T.; Urazymbetov, Talgat E.

2016-01-01

Environmental issues have become a central issue, which is considered not only at the state level, but also in the international arena. At the moment the main initiators of drawing attention to the environment are the environmental non-profit organizations. In developed countries, these organizations provide full support to the government and…

From Main Street to Wall Street: The Transformation of For-Profit Education. ASHE Higher Education Report, Volume 31, Number 5

ERIC Educational Resources Information Center

Kinser, Kevin, Ed.

2006-01-01

This volume has four main goals. The first is to establish a historical perspective on the development of the for-profit sector in the United States. In most contemporary writing, the phenomenon is treated with only cursory attention to the antecedents of the institutions seen today. Although much is new about the current era, much is familiar,…

Methane Recovery from Animal Manures The Current Opportunities Casebook

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

Lusk, P.

1998-09-22

Growth and concentration of the livestock industry create opportunities for the proper disposal of the large quantities of manures generated at dairy, swine, and poultry farms. Pollutants from unmanaged livestock wastes can degrade the environment, and methane emitted from decomposing manure may contribute to global climate change. One management system not only helps prevent pollution but can also convert a manure problem into a new profit center. Economic evaluations and case studies of operating systems indicate that the anaerobic digestion of livestock manures is a commercially viable conversion technology with considerable potential for providing profitable coproducts, including a cost-effective renewablemore » fuel for livestock production operations. This casebook examines some of the current opportunities for recovering methane from anaerobic digestion animal manures.« less

Economic Effects of Reservoir Re-operation Policy in the Rio Grande/Bravo for Sustainable Human and Environmental Water Management

NASA Astrophysics Data System (ADS)

Ortiz Partida, J. P.; Sandoval Solis, S.; Lane, B.

2015-12-01

A central challenge of integrated water management is the design and implementation of policies to allocate water to both humans and the environment in a sustainable manner. This study uses the results from a reach-scale water-planning model to quantify and compare the economic benefits of two water management policies: (1) a business as usual (Baseline) policy and (2) a proposed reservoir re-operation policy to provide environmental flows (EFs). Results show that the EF policy would increase water supply profit, slightly decrease recreational activities profit, and reduce costs from flood damage and environmental restoration compared to the Baseline policy. In addition to supporting ecological objectives, the proposed EF policy would increase the economic benefits of water management objectives.

Impact of medical loss regulation on the financial performance of health insurers.

PubMed

McCue, Michael; Hall, Mark; Liu, Xinliang

2013-09-01

The Affordable Care Act's regulation of medical loss ratios requires health insurers to use at least 80-85 percent of the premiums they collect for direct medical expenses (care delivery) or for efforts to improve the quality of care. To gauge this rule's effect on insurers' financial performance, we measured changes between 2010 and 2011 in key financial ratios reflecting insurers' operating profits, administrative costs, and medical claims. We found that the largest changes occurred in the individual market, where for-profit insurers reduced their median administrative cost ratio and operating margin by more than two percentage points each, resulting in a seven-percentage-point increase in their median medical loss ratio. Financial ratios changed much less for insurers in the small- and large-group markets.

Factors associated with high-quality/low-cost hospital performance.

PubMed

Jiang, H Joanna; Friedman, Bernard; Begun, James W

2006-01-01

This study explores organizational and market characteristics associated with superior hospital performance in both quality and cost of care, using the Healthcare Cost and Utilization Project State Inpatient Databases for ten states in 1997 and 2001. After controlling for a variety of patient factors, we found that for-profit ownership, hospital competition, and the number of HMOs were positively associated with the likelihood of attaining high-quality/low-cost performance. Furthermore, we examined interactions between organizational and market characteristics and identified a number of significant interactions. For example, the positive likelihood associated with for-profit hospitals diminished in markets with high HMO penetration.

Realization of the international human right to health in an economically integrated North America.

PubMed

Kinney, Eleanor D

2009-01-01

With the North American Free Trade Agreement (NAFTA), the health care sectors of the United States, Canada, and Mexico are becoming more economically integrated. NAFTA poses major challenges to the realization of the international human right. These include: (1) Cross Border Trade in Medical Products, (2) Cross Border Trade in Medical Services, and the attendant investment protections, (3) Portability and Comparability of Health Insurance Coverage, and (4) Protection of Public Health Insurance Programs. The United States, Mexico, and Canada all provide public health insurance programs either to the entire population as in Canada or to vulnerable groups as in the United States. In none of these countries have private, for-profit providers and insurers been able to provide universal and affordable health coverage and care in a truly free market. Private insurers and for-profit providers should not profit from the care of the healthy and wealthy in ways that compromise the public programs that serve the poor and seriously ill. Nor should they be allowed to use NAFTA processes to compromise public programs. Policy makers must consider implications of NAFTA and move toward assuring access to affordable health care for all people on the North American continent.

Employees' Job Satisfaction: A Test of the Job Characteristics Model Among Social Work Practitioners.

PubMed

Blanz, Mathias

2017-01-01

The present article describes an investigation of the Job Characteristics Model (JCM) by Hackman and Oldham (1976) for the prediction of job satisfaction of employees in social work areas. While there is considerable evidence for the JCM with respect to profit-oriented organizations, it was tested whether it can also be applied to the non-profit sector. The present study surveyed 734 holders of jobs in social work in Germany in order to assess their job satisfaction and the core variables of the JCM (i.e., the five job characteristics and the three psychological states). Regression and mediation analyses were used to examine the relations between these variables. The results showed that the expected relations were remarkably in accordance with the findings from the for-profit sector. All model variables correlated positively with job satisfaction, with the psychological states showing higher coefficients than the job characteristics. In addition, the influence of job characteristics on job satisfaction was significantly mediated through the psychological states. These findings were supported by a replication study. Implications of the JCM for practice, in particular for assessment and interventions in social work organizations, are discussed.

Operations management: a tool to increase profitability.

PubMed

Mulvehill, M J

2001-03-01

Operations management enables the efficient utilization of the production systems in a business. This paper will address several key elements in the business competency of operations management. Specifically, this discussion will review the components of a material requirement planning system and a "just-in-time" system for inventory control and time management to enable the dentist to monitor a portion of the practice's overhead costs.

Nurse staffing and deficiencies in the largest for-profit nursing home chains and chains owned by private equity companies.

PubMed

Harrington, Charlene; Olney, Brian; Carrillo, Helen; Kang, Taewoon

2012-02-01

To compare staffing levels and deficiencies of the 10 largest U.S. for-profit nursing home chains with five other ownership groups and chain staffing and deficiencies before and after purchase by four private equity (PE) companies. Facilities for the largest for-profit chains were identified through Internet searches and company reports and matched with federal secondary data for 2003-2008 for each ownership group. Descriptive statistics and generalized estimation equation panel regression models examined staffing and deficiencies by ownership groups in the 2003-2008 period, controlling for facility characteristics, resident acuity, and market factors with state fixed effects. The top 10 for-profit chains had lower registered nurse and total nurse staffing hours than government facilities, controlling for other factors. The top 10 chains received 36 percent higher deficiencies and 41 percent higher serious deficiencies than government facilities. Other for-profit facilities also had lower staffing and higher deficiencies than government facilities. The chains purchased by PE companies showed little change in staffing levels, but the number of deficiencies and serious deficiencies increased in some postpurchase years compared with the prepurchase period. There is a need for greater study of large for-profit chains as well as those chains purchased by PE companies. © Health Research and Educational Trust.

[Medical doctors driving technological innovation: questions about and innovation management approaches to incentive structures for lead users].

PubMed

Bohnet-Joschko, Sabine; Kientzler, Fionn

2010-01-01

Management science defines user-generated innovations as open innovation and lead user innovation. The medical technology industry finds user-generated innovations profitable and even indispensable. Innovative medical doctors as lead users need medical technology innovations in order to improve patient care. Their motivation to innovate is mostly intrinsic. But innovations may also involve extrinsic motivators such as gain in reputation or monetary incentives. Medical doctors' innovative activities often take place in hospitals and are thus embedded into the hospital's organisational setting. Hospitals find it difficult to gain short-term profits from in-house generated innovations and sometimes hesitate to support them. Strategic investment in medical doctors' innovative activities may be profitable for hospitals in the long run if innovations provide first-mover competitive advantages. Industry co-operations with innovative medical doctors offer chances but also bear potential risks. Innovative ideas generated by expert users may result in even higher complexity of medical devices; this could cause mistakes when applied by less specialised users and thus affect patient safety. Innovations that yield benefits for patients, medical doctors, hospitals and the medical technology industry can be advanced by offering adequate support for knowledge transfer and co-operation models.

Determinants of financial performance of home-visit nursing agencies in Japan.

PubMed

Fukui, Sakiko; Yoshiuchi, Kazuhiro; Fujita, Junko; Ikezaki, Sumie

2014-01-09

Japan has the highest aging population in the world and promotion of home health services is an urgent policy issue. As home-visit nursing plays a major role in home health services, the Japanese government began promotion of this activity in 1994. However, the scale of home-visit nursing agencies has remained small (the average numbers of nursing staff and other staff were 4.2 and 1.7, respectively, in 2011) and financial performance (profitability) is a concern in such small agencies. Additionally, the factors related to profitability in home-visit nursing agencies in Japan have not been examined multilaterally and in detail. Therefore, the purpose of the study was to examine the determinants of financial performance of home-visit nursing agencies. We performed a nationwide survey of 2,912 randomly selected home-visit nursing agencies in Japan. Multinomial logistic regression was used to clarify the determinants of profitability of the agency (profitable, stable or unprofitable) based on variables related to management of the agency (operating structure, management by a nurse manager, employment, patient utilization, quality control, regional cooperation, and financial condition). Among the selected home-visit nursing agencies, responses suitable for analysis were obtained from 1,340 (effective response rate, 46.0%). Multinomial logistic regression analysis showed that both profitability and unprofitability were related to multiple variables in management of the agency when compared to agencies with stable financial performance. These variables included the number of nursing staff/rehabilitation staff/patients, being owned by a hospital, the number of cooperative hospitals, home-death rate among terminal patients, controlling staff objectives by nurse managers, and income going to compensation. The results suggest that many variables in management of a home-visit nursing agency, including the operating structure of the agency, regional cooperation, staff employment, patient utilization, and quality control of care, have an influence in both profitable and unprofitable agencies. These findings indicate the importance of consideration of management issues in achieving stable financial performance in home-visit nursing agencies in Japan. The findings may also be useful in other countries with growing aging populations.

Determinants of financial performance of home-visit nursing agencies in Japan

PubMed Central

2014-01-01

Background Japan has the highest aging population in the world and promotion of home health services is an urgent policy issue. As home-visit nursing plays a major role in home health services, the Japanese government began promotion of this activity in 1994. However, the scale of home-visit nursing agencies has remained small (the average numbers of nursing staff and other staff were 4.2 and 1.7, respectively, in 2011) and financial performance (profitability) is a concern in such small agencies. Additionally, the factors related to profitability in home-visit nursing agencies in Japan have not been examined multilaterally and in detail. Therefore, the purpose of the study was to examine the determinants of financial performance of home-visit nursing agencies. Methods We performed a nationwide survey of 2,912 randomly selected home-visit nursing agencies in Japan. Multinomial logistic regression was used to clarify the determinants of profitability of the agency (profitable, stable or unprofitable) based on variables related to management of the agency (operating structure, management by a nurse manager, employment, patient utilization, quality control, regional cooperation, and financial condition). Results Among the selected home-visit nursing agencies, responses suitable for analysis were obtained from 1,340 (effective response rate, 46.0%). Multinomial logistic regression analysis showed that both profitability and unprofitability were related to multiple variables in management of the agency when compared to agencies with stable financial performance. These variables included the number of nursing staff/rehabilitation staff/patients, being owned by a hospital, the number of cooperative hospitals, home-death rate among terminal patients, controlling staff objectives by nurse managers, and income going to compensation. Conclusions The results suggest that many variables in management of a home-visit nursing agency, including the operating structure of the agency, regional cooperation, staff employment, patient utilization, and quality control of care, have an influence in both profitable and unprofitable agencies. These findings indicate the importance of consideration of management issues in achieving stable financial performance in home-visit nursing agencies in Japan. The findings may also be useful in other countries with growing aging populations. PMID:24400964

Effects of stored feed cropping systems and farm size on the profitability of Maine organic dairy farm simulations.

PubMed

Hoshide, A K; Halloran, J M; Kersbergen, R J; Griffin, T S; DeFauw, S L; LaGasse, B J; Jain, S

2011-11-01

United States organic dairy production has increased to meet the growing demand for organic milk. Despite higher prices received for milk, organic dairy farmers have come under increasing financial stress due to increases in concentrated feed prices over the past few years, which can make up one-third of variable costs. Market demand for milk has also leveled in the last year, resulting in some downward pressure on prices paid to dairy farmers. Organic dairy farmers in the Northeast United States have experimented with growing different forage and grain crops to maximize on-farm production of protein and energy to improve profitability. Three representative organic feed systems were simulated using the integrated farm system model for farms with 30, 120, and 220 milk cows. Increasing intensity of equipment use was represented by organic dairy farms growing only perennial sod (low) to those with corn-based forage systems, which purchase supplemental grain (medium) or which produce and feed soybeans (high). The relative profitability of these 3 organic feed systems was strongly dependent on dairy farm size. From results, we suggest smaller organic dairy farms can be more profitable with perennial sod-based rather than corn-based forage systems due to lower fixed costs from using only equipment associated with perennial forage harvest and storage. The largest farm size was more profitable using a corn-based system due to greater economies of scale for growing soybeans, corn grain, winter cereals, and corn silages. At an intermediate farm size of 120 cows, corn-based forage systems were more profitable if perennial sod was not harvested at optimum quality, corn was grown on better soils, or if milk yield was 10% higher. Delayed harvest decreased the protein and energy content of perennial sod crops, requiring more purchased grain to balance the ration and resulting in lower profits. Corn-based systems were less affected by lower perennial forage quality, as corn silage is part of the forage base. Growing on better soils increased corn yields more than perennial forage yields. Large corn-based organic dairy farms that produced and fed soybeans minimized off-farm grain purchases and were the most profitable among large farms. Although perennial sod-based systems purchased more grain, these organic systems were more profitable under timely forage harvest, decreased soil quality, and relatively lower purchased energy prices and higher protein supplement prices. Copyright © 2011 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

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

Madison, Alison L.

November Economic Diversity column for the Tri-City Herald - Topic: Social Purpose Corporations - Excerpt below: On March 31, Governor Chris Gregoire made history when she signed HB2239 and created Washington’s first alternative for-profit corporate structure, the social purpose corporation, or SPC. The new structure allows for-profit entities to formally strive toward creation of social and environmental good as their top corporate priority. This significantly contrasts with the expectation that traditional companies must put creation of shareholder value first. It signals that Washington State believes corporate leadership should have the flexibility and legal backing to make decisions based on themore » company’s impact on all of its stakeholders rather than on the ability to maximize profits.« less

48 CFR 970.2703-2 - Patent rights clause provisions for management and operating contractors.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-exempted areas of technology or in operation of DOE facilities primarily dedicated to naval nuclear... for-profit, large business firm and the contract does not have a technology transfer mission or if... dedicated to naval nuclear propulsion or weapons related programs. That clause provides for DOE's statutory...

48 CFR 970.2703-2 - Patent rights clause provisions for management and operating contractors.

Code of Federal Regulations, 2011 CFR

2011-10-01

...-exempted areas of technology or in operation of DOE facilities primarily dedicated to naval nuclear... for-profit, large business firm and the contract does not have a technology transfer mission or if... dedicated to naval nuclear propulsion or weapons related programs. That clause provides for DOE's statutory...

Special Libraries: Planning and Operation; Preliminary Draft.

ERIC Educational Resources Information Center

Weiner, Betty H.

An attempt is made in this report to combine a pragmatic how-to-do-it approach with suggestions for applying system analysis techniques for planning and operating a small special library or information center. A special library is defined as a library in a commercial, industrial, governmental or non-profit organization such as research…

Residential Placements for Students with Disabilities: Practice Trends and the Case of Virginia.

ERIC Educational Resources Information Center

Katsiyannis, Antonis

A study of 14 residential facilities operating schools for children with disabilities in Virginia gathered information on the following topics: (1) nature of operation, profit versus nonprofit, fund-raising activities, plans for future expansion, and affiliations with national chains; (2) student profiles including disabilities served, number of…

Tubing vs. buckets: a cost comparison

Treesearch

Neil K. Huyler

1975-01-01

Equipment investment for tubing-vacuum systems was significantly less than that for bucket systems. Tubing-vacuum systems required about 22 percent less labor input, the major labor input being completed before sap-flow periods. Annual cost of operation was less for tubing-vacuum than the bucket system. Small tubing-vacuum operations showed more profit potential than...

78 FR 62820 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

... on Web sites operated by Google, Interactive Data, and Dow Jones, among others. The text of the... and various forms of alternative trading systems (``ATSs''), including dark pools and electronic..., BATS Trading and Direct Edge. A proliferation of dark pools and other ATSs operate profitably with...

Optimization of the bank's operating portfolio

NASA Astrophysics Data System (ADS)

Borodachev, S. M.; Medvedev, M. A.

2016-06-01

The theory of efficient portfolios developed by Markowitz is used to optimize the structure of the types of financial operations of a bank (bank portfolio) in order to increase the profit and reduce the risk. The focus of this paper is to check the stability of the model to errors in the original data.

Managing Community: Professional Community in Charter Schools Operated by Educational Management Organizations

ERIC Educational Resources Information Center

Bulkley, Katrina E.; Hicks, Jennifer

2005-01-01

This article examines ways in which entities external to schools, in this case for-profit educational management organizations (EMOs), can influence development of school professional community. Drawing on case studies of six charter schools operated by three EMOs, we examine the five elements of professional community described by Kruse, Louis,…

Technoeconomic analysis of large scale production of pre-emergent Pseudomonas fluorescens microbial bioherbicide in Canada.

PubMed

Mupondwa, Edmund; Li, Xue; Boyetchko, Susan; Hynes, Russell; Geissler, Jon

2015-01-01

The study presents an ex ante technoeconomic analysis of commercial production of Pseudomonas fluorescens BRG100 bioherbicide in Canada. An engineering economic model is designed in SuperPro Designer® to investigate capital investment scaling and profitability. Total capital investment for a stand-alone BRG100 fermentation plant at baseline capacity (two 33,000L fermenters; 3602tonnesannum(-1)) is $17.55million. Total annual operating cost is $14.76million. Raw materials account for 50% of operating cost. The fermentation plant is profitable over wide operating scale, evaluated over a range of BRG100 prices and costs of capital. Smaller plants require higher NPV breakeven prices. However, larger plants are more sensitive to changes in the cost of capital. Unit production costs decrease as plant capacity increases, indicating scale economies. A plant operating for less than one year approaches positive NPV for periods as low as 2months. These findings can support bioherbicide R&D investment and commercialization strategies. Crown Copyright © 2014. Published by Elsevier Ltd. All rights reserved.

Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

PubMed

Conner, Brian

2016-03-01

A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

Cost analysis helps evaluate contract profitability.

PubMed

Sides, R W

2000-02-01

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

Evaluation of outcomes of tuberculosis management in private for profit and private-not-for profit directly observed treatment short course facilities in Lagos State, Nigeria.

PubMed

Adejumo, Olusola Adedeji; Daniel, Olusoji James; Otesanya, Andrew Folarin; Salisu-Olatunj, Shukrat Olajumoke; Abdur-Razzaq, Husseine A

2017-01-01

The engagement of private practitioners in the public-private mix of tuberculosis (TB) management started in 2007 in Lagos State Nigeria. This study compared the treatment outcomes of patients managed at private for profit (PFP) and private not for profit (PNFP) directly observed treatment short course (DOTS) facilities. A retrospective review of treatment cards of TB patients managed between January 1, 2012, and June 30, 2012, in seven PFP and four PNFP DOTS facilities that served as treatment and microscopy center under the Lagos State TB and Leprosy Control Programme (LSTBLCP) at least 2 years before data collection was conducted. A total of 372 treatment cards of TB patients were reviewed, of which 132 (35.5%) and 240 (64.5%) were from PFP and PNFP DOTS facilities, respectively. Treatment success rate was higher among patients managed at PFP (89.4%) DOTS facilities than PNFP (81.3%) DOTS facilities ( P = 0.04). The proportion of patients lost to follow-up (12.5% vs. 8.3%), dead (3.3% vs. 1.5%) and treatment failure (2.5% vs. 0.8%) was higher among patients managed at PNFP DOTS facilities ( P > 0.05). The odds that patients treated at PFP DOTS facilities had treatment success were about four times higher than PNFP DOTS facilities when other variables have been controlled for ( P < 0.05). There is need by the LSTBLCP to engage more private practitioners to increase case detection and improve treatment outcomes of TB patients.

Strategic responses to fiscal constraints: a health policy analysis of hospital-based ambulatory physical therapy services in the Greater Toronto Area (GTA).

PubMed

Landry, Michel D; Verrier, Molly C; Williams, A Paul; Zakus, David; Deber, Raisa B

2009-01-01

Ambulatory physical therapy (PT) services in Canada are required to be insured under the Canada Health Act, but only if delivered within hospitals. The present study analyzed strategic responses used by hospitals in the Greater Toronto Area (GTA) to deliver PT services in an environment of fiscal constraint. Key informant interviews (n = 47) were conducted with participants from all hospitals located within the GTA. Two primary strategic responses were identified: (1) "load shedding" through the elimination or reduction of services, and (2) "privatization" through contracting out or creating internal for-profit subsidiary clinics. All hospitals reported reductions in service delivery between 1996 and 2003, and 15.0% (7/47 hospitals) fully eliminated ambulatory services. Although only one of 47 hospitals contracted out services, another 15.0% (7/47) reported that for-profit subsidiary clinics were created within the hospital in order to access other more profitable forms of quasi-public and private funding. Strategic restructuring of services, aimed primarily at cost containment, may have yielded short-term financial savings but has also created a ripple effect across the continuum of care. Moreover, the rise of for-profit subsidiary clinics operating within not-for-profit hospitals has emerged without much public debate and with little research to evaluate its impact.

Do Nursing Home Chain Size and Proprietary Status Affect Experiences With Care?

PubMed

You, Kai; Li, Yue; Intrator, Orna; Stevenson, David; Hirth, Richard; Grabowski, David; Banaszak-Holl, Jane

2016-03-01

In 2012, over half of nursing homes were operated by corporate chains. Facilities owned by the largest for-profit chains were reported to have lower quality of care. However, it is unknown how nursing home chain ownerships are related with experiences of care. To study the relationship between nursing home chain characteristics (chain size and profit status) with patients' family member reported ratings on experiences with care. Maryland nursing home care experience reports, the Online Survey, Certification, And Reporting (OSCAR) files, and Area Resource Files are used. Our sample consists of all nongovernmental nursing homes in Maryland from 2007 to 2010. Consumer ratings were reported for: overall care; recommendation of the facility; staff performance; care provided; food and meals; physical environment; and autonomy and personal rights. We identified chain characteristics from OSCAR, and estimated multivariate random effect linear models to test the effects of chain ownership on care experience ratings. Independent nonprofit nursing homes have the highest overall rating score of 8.9, followed by 8.6 for facilities in small nonprofit chains, and 8.5 for independent for-profit facilities. Facilities in small, medium, and large for-profit chains have even lower overall ratings of 8.2, 7.9, and 8.0, respectively. We find similar patterns of differences in terms of recommendation rate, and important areas such as staff communication and quality of care. Evidence suggests that Maryland nursing homes affiliated with large-for-profit and medium-for-profit chains had lower ratings of family reported experience with care.

Pell Grants Are a Waste of Taxpayer Money: A Study of the Effects of Pell Grants on Persistence in For-Profit Four-Year Colleges

ERIC Educational Resources Information Center

Filerino, William J.

2013-01-01

This ex post facto study examined the relationship between Pell Grant aid and persistence of for-profit four-year college students enrolled during 2003-04 through the next six years in the United States and Puerto Rico. This study examined the demographic dissimilarities in students based on age, gender, financial aid status and ethnicity of those…

Assessing Technical Inefficiency in Private, Not-For-Profit, Bachelor's and Master's Universities in the United States Using Stochastic Frontier Estimation

ERIC Educational Resources Information Center

Refenes, James L.

2017-01-01

This research explored the technical inefficiency of 813 private, not-for-profit, four-year, bachelor's and master's colleges and universities in the U.S. using data from 2006 to 2011. The goal of the study was to describe and explain the level of technical inefficiency in this group of institutions that can be identified using a (SFE) method and…

The Measurement of Human Intellectual Capital in the United States Air Force

DTIC Science & Technology

1998-03-01

system that is still roughly the basis for accounting today. In his Summa de Arithmetica, Geometrica , Proportions et Proportionalita, Pacioli tried... corrections . It might be said that the study of Intellectual Capital is in fact the search for ways to systematically capture, elucidate, and leverage the...Percentage of full time permanent employees (Malone 1997) Profit per employee (Sveiby 1989) Profit per employee is a useful term if you can correct

Maximising profits for an EPQ model with unreliable machine and rework of random defective items

NASA Astrophysics Data System (ADS)

Pal, Brojeswar; Sankar Sana, Shib; Chaudhuri, Kripasindhu

2013-03-01

This article deals with an economic production quantity (EPQ) model in an imperfect production system. The production system may undergo in 'out-of-control' state from 'in-control' state, after a certain time that follows a probability density function. The density function varies with reliability of the machinery system that may be controlled by new technologies, investing more costs. The defective items produced in 'out-of-control' state are reworked at a cost just after the regular production time. Occurrence of the 'out-of-control' state during or after regular production-run time is analysed and also graphically illustrated separately. Finally, an expected profit function regarding the inventory cost, unit production cost and selling price is maximised analytically. Sensitivity analysis of the model with respect to key parameters of the system is carried out. Two numerical examples are considered to test the model and one of them is illustrated graphically.

Review of problems in the small-scale farm production of ethanol

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

White, H.M.

1983-07-01

This report reviews the current status of small, farmer-operated ethanol production facilities. The characteristics and operating problems associated with present plants are reviewed with respect to technical, economic, and institutional issues. Information was obtained from recent publications and numerous telephone calls to state and federal officials and the producers themselves. It is concluded that, in most parts of the country, small-scale alcohol production has been reduced to relatively few farm plants, due primarily to several unfavorable economic factors. While both large and small facilities have been squeezed by rising feedstock costs and lower alcohol selling prices, the farmer-producer is burdenedmore » by additional constraints because of the small scale of his operations. It is not usually profitable for him to recover all the valuable by-products from the feedstock, such as gluten, corn oil, and carbon dioxide from corn conversion. He may not be able to use or market the wet alcohol and stillage he produces. Other difficulties often include high fuel costs, lack of financial and technical assistance, and excessive labor requirements.« less

The Balanced Budget Act of 1997 and U.S. hospital operations.

PubMed

Bazzoli, Gloria J; Lindrooth, Richard C; Hasnain-Wynia, Romana; Needleman, Jack

The Balanced Budget Act (BBA) of 1997 initiated several changes to Medicare payment policy in an effort to slow the growth of hospital Medicare payments and ensure the future of the Medicare Hospital Insurance Trust Fund. Although subsequent federal legislation relaxed some original proposals, restored funds were limited and directed to specific types of hospitals. In addition, these Medicare policy changes came at a time when hospitals faced private sector payment constraints. This paper assesses the short-term effects of the BBA on operations of nonprofit hospitals in the United States and compares these effects to those observed in the early 1980s during implementation of the Medicare prospective payment system (PPS). We found that some operational changes instituted by hospitals facing financial pressures from the BBA were similar to those observed for hospitals that faced pressure from Medicare PPS, including efforts to contain Medicare cost growth, to expand outpatient service provision, and to contain hospital staffing. However, during PPS implementation hospitals experienced declining inpatient use and growing profit margins, whereas post-BBA hospitals experienced growing inpatient use and declining margins.

Transitioning to an uncertain and competitive environment

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

Davison, J.C.

1996-08-01

The move to greater competition by natural gas and electric utilities has meant change unparalleled since the 1930s. To adapt to this revolution, utilities will have to, first, understand the nature of the restructuring and, second, answer such fundamental questions as what they are selling and how they can operate profitably. Answering these and related questions will likely result in the utility evaluating its own structure and deciding how it can bring the most value to its customers. Both natural gas and electric utilities ultimately may have to choose what business niche they will most profitably operate in as themore » days of operating as vertically integrated entities in a cost-plus environment are all but gone. This paper analyzes the changing natural gas and electric utility industries and presents a model of the utility industry in the future. It explains why restructure is inevitable, what form it may take and how newly configured utilities might withstand the brutality of competition by using GIS predictive tools, such as business geographies.« less

75 FR 74134 - State of Good Repair Bus and Bus Facilities Discretionary Program Funds

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-30

... public agencies, private companies engaged in public transportation, or private non-profit organizations... public transportation bus fleet, infrastructure, and equipment in a state of good repair. Grantees... DEPARTMENT OF TRANSPORTATION Federal Transit Administration State of Good Repair Bus and Bus...

Severity of illness and profitability: a patient level analysis.

PubMed

Carpenter, C E; Rosko, M D; Louis, D Z; Yuen, E J

1999-11-01

Crafting a payment mechanism for hospitals that provides for the legitimate operating needs of efficient institutions is an enduring health policy dilemma. The Prospective Payment System used by Medicare and some other payers in the US has been criticized for not adjusting for differences in severity of illness within diagnosis-related groups (DRGs). Previous studies have examined the relationship between profitability and severity of illness at the hospital level. This study examines the relationships between severity of illness and cost, revenue, and profit at the patient level. Two measures of severity (disease stage and number of unrelated diseases) were significant predictors of cost per case, and often had better predictive power than DRGs. In most instances, payers did not compensate adequately for severity so that higher values for the severity variables resulted in financial losses for the hospital.

Comprehensive benefit evaluation of direct power-purchase for large consumers

NASA Astrophysics Data System (ADS)

Liu, D. N.; Li, Z. H.; Zhou, H. M.; Zhao, Q.; Xu, X. F.

2017-06-01

Based on "several opinions of the CPC Central Committee and the State Council on further deepening the reform of electric power system" in 2015, this paper analyses the influence of direct power-purchase for large consumers on operation benefit of power grid. In three aspects, such as economic benefit, cleaning benefit and social benefit, the index system is proposed. In which, the profit of saving coal energy consumption, reducing carbon emissions and reducing pollutant emissions is quantitative calculated. Then the subjective and objective weights and index scores are figured out through the analytic hierarchy process, entropy weight method and interval number method. Finally, the comprehensive benefit is evaluated combined with the actual study, and some suggestions are made.

Technical quality of delivery care in private- and public-sector health facilities in Enugu and Lagos States, Nigeria.

PubMed

Hirose, Atsumi; Yisa, Ibrahim O; Aminu, Amina; Afolabi, Nathanael; Olasunmbo, Makinde; Oluka, George; Muhammad, Khalilu; Hussein, Julia

2018-06-01

Private-sector providers are increasingly being recognized as important contributors to the delivery of healthcare. Countries with high disease burdens and limited public-sector resources are considering using the private sector to achieve universal health coverage. However, evidence for the technical quality of private-sector care is lacking. This study assesses the technical quality of maternal healthcare during delivery in public- and private-sector facilities in resource-limited settings, from a systems and programmatic perspective. A summary index (the skilled attendance index, SAI), was used. Two-staged cluster sampling with stratification was used to select representative samples of case records in public- and private-sector facilities in Enugu and Lagos States, Nigeria. Information to assess criteria was extracted, and the SAI calculated. Linear regression models examined the relationship between SAI and the private and public sectors, controlling for confounders. The median SAI was 54.8% in Enugu and 85.7% in Lagos. The private for-profit sector's SAI was lower than and the private not-for-profit sector's SAI was higher than the public sector in Enugu [coefficient = -3.6 (P = 0.018) and 12.6 (P < 0.001), respectively]. In Lagos, the private for-profit sector's SAI was higher and the private not-for-profit sector's SAI was lower than the public sector [3.71 (P = 0.005) and -3.92 (P < 0.001)]. Results indicate that the technical quality of private for-profit providers' care was poorer than public providers where the public provision of care was weak, while private for-profit facilities provided better technical quality care than public facilities where the public sector was strong and there was a relatively strong regulatory body. Our findings raise important considerations relating to the quality of maternity care, the public-private mix and needs for regulation in global efforts to achieve universal healthcare.

Big pharma and the problem of disease inflation.

PubMed

Gabriel, Joseph M; Goldberg, Daniel S

2014-01-01

Over the course of the past decade, critics have increasingly called attention to the corrosive influence of the pharmaceutical industry on both biomedical research and the practice of medicine. Critics describe the industry's use of ghostwriting and other unethical techniques to expand their markets as evidence that medical science is all-too-frequently subordinated to the goals of corporate profit. While we do not dispute this perspective, we argue that it is imperative to also recognize that the goals of medical science and industry profit are now tightly wed to one another. As a result, medical science now operates to expand disease definitions, lower diagnostic thresholds, and otherwise advance the goals of corporate profit through the redefinition and expansion of what it means to be ill. We suggest that this process has led to a variety of ethical problems that are not fully captured by current critiques of ghostwriting and other troubling practices by the pharmaceutical industry. In our conclusion, we call for physicians, ethicists, and other concerned observers to embrace a more fundamental critique of the relationship between biomedical science and corporate profit.

Effect of increased private share of inpatient psychiatric resources on jail population growth: evidence from the United States.

PubMed

Yoon, Jangho

2011-02-01

There is a strong connection between the mental health and criminal justice systems. This research empirically tested whether the privatization of the inpatient mental health system alters this relationship, contributing to jail population growth. Using state-level panel data on U.S. states and the District of Columbia for the years 1985-1998, this study analyzed the relationship between the size of jail populations and private share of hospital psychiatric beds, first for overall private beds and then separately by private for-profit and nonprofit. Empirical models controlled for changes in mental health financing and resources, variations in criminal justice practice, and demographic and socio-economic factors as well as state and year fixed effects. A method of instrumental variables was employed to make a stronger case for causal inference. Results show that a one-percentage point increase in the private for-profit share of psychiatric beds contributes to the growth of jail inmates by approximately 2.3% annually. A greater private nonprofit share of psychiatric beds does not appear to influence the size of jail populations. These findings suggest that the increased private for-profit share of inpatient psychiatric resources undermines the safety-net and some control function of the mental health system and leads to a greater number of jail inmates. Copyright © 2010 Elsevier Ltd. All rights reserved.

Balanced Scorecard: Evaluation of Air Force Materiel Command’s Implementation and Use

DTIC Science & Technology

2008-03-01

Department of Operational Sciences Graduate School of Engineering and Management Air Force Institute of Technology Air University Air Education...and Alignment (2006). Operational experience has also been accumulated through a number of BSC implementations. Together, organizations now have a...sustain operations . By 1994, it was the least profitable company in its sector. Executives knew things needed to change and decided to roll out

Financial performance, employee well-being, and client well-being in for-profit and not-for-profit nursing homes: A systematic review.

PubMed

Bos, Aline; Boselie, Paul; Trappenburg, Margo

Expanding the opportunities for for-profit nursing home care is a central theme in the debate on the sustainable organization of the growing nursing home sector in Western countries. We conducted a systematic review of the literature over the last 10 years in order to determine the broad impact of nursing home ownership in the United States. Our review has two main goals: (a) to find out which topics have been studied with regard to financial performance, employee well-being, and client well-being in relation to nursing home ownership and (b) to assess the conclusions related to these topics. The review results in two propositions on the interactions between financial performance, employee well-being, and client well-being as they relate to nursing home ownership. Five search strategies plus inclusion and quality assessment criteria were applied to identify and select eligible studies. As a result, 50 studies were included in the review. Relevant findings were categorized as related to financial performance (profit margins, efficiency), employee well-being (staffing levels, turnover rates, job satisfaction, job benefits), or client well-being (care quality, hospitalization rates, lawsuits/complaints) and then analyzed based on common characteristics. For-profit nursing homes tend to have better financial performance, but worse results with regard to employee well-being and client well-being, compared to not-for-profit sector homes. We argue that the better financial performance of for-profit nursing homes seems to be associated with worse employee and client well-being. For policy makers considering the expansion of the for-profit sector in the nursing home industry, our findings suggest the need for a broad perspective, simultaneously weighing the potential benefits and drawbacks for the organization, its employees, and its clients.

Trends in pediatric spleen management: Do hospital type and ownership still matter?

PubMed

Liu, Shaoming; Bowman, Stephen M; Smith, Tyler C; Sharar, Sam R

2015-05-01

Nonoperative management of traumatic blunt splenic injury is preferred over splenectomy because of improved outcomes and reduced complications. However, variability in treatment is previously reported with respect to hospital profit types and ownership. Our study objectives were to investigate the past decade's trends in pediatric splenic injury management and to determine whether previously reported disparities by hospital type have changed. We analyzed data from the Kid's Inpatient Database from Healthcare Cost and Utility Project for Years 2000, 2003, 2006, and 2009. Multivariable logistic regression was used to investigate the likelihood of receiving splenectomy in different hospital profit and ownership types. Patients 18 years and younger admitted with blunt splenic injury (DRG International Classification of Diseases-9th Rev.-Clinical Modification code 865) were included. Treatment was dichotomized into nonoperative management, defined as initial attempt at nonoperative management, and operative management, defined as splenectomy within 1 day of admission. Of 17,044 patient records, 11,893 participants were studied. Not-for-profit hospitals demonstrated a higher rate of nonoperative management than for-profit hospitals in 2000 (83.8% vs. 71.0 %). Both not-for-profit and for-profit hospitals increased the use of nonoperative management, with a narrower disparity observed by 2009 (87.5% vs. 84.6%). The use of splenectomy was reduced significantly between 2000 and 2003 (odds ratio, 0.66; weighted 95% confidence interval, 0.54-0.81). The rate of nonoperative management in children's hospitals remained very high across the study period (98.6% in 2009) and continued to be the benchmark for pediatric spleen injury management. Improvement was observed in nonoperative management rates for pediatric spleen injuries in both not-for-profit and for-profit hospitals. However, general hospitals still fail to reach the target of 90% nonoperative management. Further investigations are needed to facilitate optimal management of such children in general hospitals. Epidemiologic and prognostic study, level III.

77 FR 44241 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-27

...: 0938-1016); Frequency: Reporting--Occasionally; Affected Public: Business or other for-profit, Not-for..., Regulations Development Group, Division B, Office of Strategic Operations and Regulatory Affairs. [FR Doc...

77 FR 826 - Cantilever Capital, LLC and Cantilever Group, LLC; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-06

... expansion and mergers and acquisitions, joint ventures, and liftouts; advice on operations, accounting...-dealer's profitability or to assist it during financial difficulty, even though that broker-dealer may...

19 CFR 10.877 - Direct costs of processing operations.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., supervisory, quality control, and similar personnel; (2) Tools, dies, molds, and other indirect materials, and... are not limited to: (1) Profit; and (2) General expenses of doing business that are either not...

19 CFR 10.814 - Direct costs of processing operations.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., supervisory, quality control, and similar personnel; (2) Tools, dies, molds, and other indirect materials, and... are not limited to: (1) Profit; and (2) General expenses of doing business that are either not...

19 CFR 10.774 - Direct costs of processing operations.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., supervisory, quality control, and similar personnel; (2) Tools, dies, molds, and other indirect materials, and... are not limited to: (1) Profit; and (2) General expenses of doing business that are either not...