How to map your industry's profit pool.

PubMed

Gadiesh, O; Gilbert, J L

1998-01-01

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

A systematic review and meta-analysis of studies comparing mortality rates of private for-profit and private not-for-profit hospitals

PubMed Central

Devereaux, P.J.; Choi, Peter T.L.; Lacchetti, Christina; Weaver, Bruce; Schünemann, Holger J.; Haines, Ted; Lavis, John N.; Grant, Brydon J.B.; Haslam, David R.S.; Bhandari, Mohit; Sullivan, Terrence; Cook, Deborah J.; Walter, Stephen D.; Meade, Maureen; Khan, Humaira; Bhatnagar, Neera; Guyatt, Gordon H.

2002-01-01

Background Canadians are engaged in an intense debate about the relative merits of private for-profit versus private not-for-profit health care delivery. To inform this debate, we undertook a systematic review and meta-analysis of studies comparing the mortality rates of private for-profit hospitals and those of private not-for-profit hospitals. Methods We identified studies through an electronic search of 11 bibliographical databases, our own files, consultation with experts, reference lists, PubMed and SciSearch. We masked the study results before determining study eligibility. Our eligibility criteria included observational studies or randomized controlled trials that compared private for-profit and private not-for-profit hospitals. We excluded studies that evaluated mortality rates in hospitals with a particular profit status that subsequently converted to the other profit status. For each study, we calculated a relative risk of mortality for private for-profit hospitals relative to private not-for-profit hospitals and pooled the studies of adult populations that included adjustment for potential confounders (e.g., teaching status, severity of illness) using a random effects model. Results Fifteen observational studies, involving more than 26 000 hospitals and 38 million patients, fulfilled the eligibility criteria. In the studies of adult populations, with adjustment for potential confounders, private for-profit hospitals were associated with an increased risk of death (relative risk [RR] 1.020, 95% confidence interval [CI] 1.003–1.038; p = 0.02). The one perinatal study with adjustment for potential confounders also showed an increased risk of death in private for-profit hospitals (RR 1.095, 95% CI 1.050–1.141; p < 0.0001). Interpretation Our meta-analysis suggests that private for-profit ownership of hospitals, in comparison with private not-for-profit ownership, results in a higher risk of death for patients. PMID:12054406

78 FR 37542 - Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-21

...; Affected Public: Private Sector (Business or other for- profit and Not-for-profit institutions); Number of...: Occasionally; Affected Public: Private Sector--Business or other for- profits; Number of Respondents: 500...); Frequency: Monthly; Affected Public: Private sector (business or other for-profits and not-for-profit...

Profitability analysis of KINGLONG nearly 5 years

NASA Astrophysics Data System (ADS)

Zhang, Mei; Wen, Jinghua

2017-08-01

Profitability analysis for measuring business performance and forecast its prospects play an important role. In this paper, the research instance King Long Motor in understanding the basic theory on the basis of financial management, to take a combination of theory and data analysis methods, combined with a measure of profitability related indicators of King Long Motor company’s profitability do a specific analysis to identify factors constraining the profitability of Kinglong company exists and the motivation to improve profitability, which made recommendations to improve the profitability of Kinglong car company to promote the company’s future can be better and faster development.)

Merging with for-profits: flawed strategy. Such affiliations benefit neither the Catholic hospital nor society.

PubMed

Miller, A

1996-01-01

Some Catholic healthcare organizations, seeking new sources of capital, are eyeing mergers with for-profit systems. However, such mergers raise questions about their effects on both the mission of particular Catholic institutions and the well-being of society at large. For-profit organizations are driven by the pursuit of profit. They market ¿products.¿ This pursuit naturally shapes their decision-making rationales, employee relations, and business priorities. Not for-profits, on the other hand, provide ¿public goods¿--goods that for-profits either will not provide or will not provide adequately--and this mission shapes their priorities, decision making, and employee relations differently. What is more, economic power is unequal between the two kinds of organization. Since not-for profits are seeking capital when they merge with for profits, they usually do so from a position of relative disadvantage. When conflicts arise, the for-profit partner generally prevails. The not-for-profit partner then finds itself, not merged with, but acquired by the for-profit. Throughout U.S. history, not-for-profits have performed a function neglected by both government and private companies. Now, in the 1990s, the whole social welfare framework of our society is under attack. A moral-political crisis questions the very concept of the voluntary sector. If Catholic healthcare organizations allow themselves to be swallowed by for-profits, who will care for the voiceless and the vulnerable?

Managers’ Compensation in a Mixed Ownership Industry: Evidence from Nursing Homes

PubMed Central

Huang, Sean Shenghsiu; Hirth, Richard A.; Smith, Dean G.

2016-01-01

An extensive literature is devoted to differences between for-profit and non-profit health-care providers’ prices, utilization, and quality. Less is known about for-profit and non-profit managers’ compensation and its relationship with financial and quality performance. The aim of this study is to examine whether for-profit and non-profit nursing homes place differential weights on financial and quality performance in determining managers’ compensation. Using a unique 8-year dataset on Ohio nursing homes, fixed-effect regression models of managers’ compensation include financial and quality performance as well as other explanatory variables concerning firm and market characteristics and manager qualifications. Among for-profit nursing homes, compensation of owner-managers and non-owner managers are compared. Compensation of for-profit managers is significantly positively associated with profit margin and return-on-assets, while compensation of non-profit managers does not exhibit any consistent relationship with financial measures. Compensation of neither for-profit nor non-profit managers is significantly related to quality measures. Nursing home size and managers’ years of experience are the only consistent determinants of compensation. Owner-managers earn significantly higher compensation than non-owner managers and their compensation is less related to nursing home performance. Finding that home size and experience are strong determinants of compensation, and the association with ownership and financial performance for for-profit nursing homes are as expected. The insignificant relationship between compensation and quality performance is potentially troublesome. PMID:28083528

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.

Tying Profit to Performance: A Valuable Tool, But Use With Good Judgment

DTIC Science & Technology

2015-06-01

tool that ties profit to performance in a way that has been dem- onstrated to be a win-win for DoD and industry. PBL is...understood the definition of suc-cess: It was profit . If something made a profit for a business, it was good. If some- thing did not make a profit for a ... bankruptcy . Declining profits make it harder for businesses to raise capital or to invest for their futures. These

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.

26 CFR 1.1502-33 - Earnings and profits.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.1502-33 - Earnings and profits.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

26 CFR 1.1502-33 - Earnings and profits.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.1502-33 - Earnings and profits.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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.

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.

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

PubMed

Reinhardt, U E

2000-01-01

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

Alternative profit rate shariah-compliant for islamic banking

NASA Astrophysics Data System (ADS)

Gazali, Nadhirah; Halim, Nurfadhlina Abdul; Ghazali, Puspa Liza

2017-09-01

Profit is the aims for Islamic banking and conventional banking. Determination of profit in Islamic banking in Malaysia depends on the profit rate, whereas profit rate is essentially from reference rate which is known as the base rate (BR). However, the determination of the components contained in the BR such as benchmark cost of funds and the statutory reserve requirement (SRR) is non-compliance with the Shariah because its directly proportional to the overnight policy rate (OPR). Therefore, an alternative formula for the profit rate are proposed which is known as the base profit rate (BPR). Construction of BPR formula is based on the principle that are more Shariah-compliant.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate

PubMed Central

Callard, C; Thompson, D; Collishaw, N

2005-01-01

Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death. PMID:16046692

Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate.

PubMed

Callard, C; Thompson, D; Collishaw, N

2005-08-01

Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death.

Quality of care in for-profit and not-for-profit nursing homes: systematic review and meta-analysis

PubMed Central

Comondore, Vikram R; Zhou, Qi; Stone, Samuel B; Busse, Jason W; Ravindran, Nikila C; Burns, Karen E; Haines, Ted; Stringer, Bernadette; Cook, Deborah J; Walter, Stephen D; Sullivan, Terrence; Berwanger, Otavio; Bhandari, Mohit; Banglawala, Sarfaraz; Lavis, John N; Petrisor, Brad; Schünemann, Holger; Walsh, Katie; Bhatnagar, Neera; Guyatt, Gordon H

2009-01-01

Objective To compare quality of care in for-profit and not-for-profit nursing homes. Design Systematic review and meta-analysis of observational studies and randomised controlled trials investigating quality of care in for-profit versus not-for-profit nursing homes. Results A comprehensive search yielded 8827 citations, of which 956 were judged appropriate for full text review. Study characteristics and results of 82 articles that met inclusion criteria were summarised, and results for the four most frequently reported quality measures were pooled. Included studies reported results dating from 1965 to 2003. In 40 studies, all statistically significant comparisons (P<0.05) favoured not-for-profit facilities; in three studies, all statistically significant comparisons favoured for-profit facilities, and the remaining studies had less consistent findings. Meta-analyses suggested that not-for-profit facilities delivered higher quality care than did for-profit facilities for two of the four most frequently reported quality measures: more or higher quality staffing (ratio of effect 1.11, 95% confidence interval 1.07 to 1.14, P<0.001) and lower pressure ulcer prevalence (odds ratio 0.91, 95% confidence interval 0.83 to 0.98, P=0.02). Non-significant results favouring not-for-profit homes were found for the two other most frequently used measures: physical restraint use (odds ratio 0.93, 0.82 to 1.05, P=0.25) and fewer deficiencies in governmental regulatory assessments (ratio of effect 0.90, 0.78 to 1.04, P=0.17). Conclusions This systematic review and meta-analysis of the evidence suggests that, on average, not-for-profit nursing homes deliver higher quality care than do for-profit nursing homes. Many factors may, however, influence this relation in the case of individual institutions. PMID:19654184

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…

Analysis of the rationale for, and consequences of, nonprofit and for-profit ownership conversions.

PubMed Central

Mark, T L

1999-01-01

OBJECTIVES: To examine percursors to private hospitals conversion, both from nonprofit status to for-profit status and from for-profit to nonprofit status, as well as the effect of hospital conversions on hospital profitability, efficiency, staffing, and the probability of closure. DATA SOURCES: The Health Care Financing Administration's Medicare Cost Reports and the American Hospital Association's Annual Survey of Hospitals. STUDY DESIGN: Bivariate and multivariate analyses comparing conversion hospitals to nonconversion hospitals over time were conducted. DATA EXTRACTION METHODS: The study sample consisted of all private acute care hospital conversions that occurred from 1989 through 1992. PRINCIPAL FINDINGS: Hospitals that converted had significantly lower profit margins prior to converting than did nonconversion hospitals. This was particularly true for nonprofit to for-profit conversions. After converting, both nonprofit and for-profit hospitals significantly improved their profitability. Nonprofit to for-profit hospital conversions were associated with a decrease in the ratio of staff to patients. No association was found between for-profit to nonprofit conversion and staff-to-patient ratios. The difference seems partially attributed to the fact that nonprofit hospitals that converted had higher staff ratios than the industry average. For-profit to nonprofit hospital conversions were associated with an increase in the ratio of registered nurses to patients and administrators to patients, despite the fact that nonprofit and for-profit hospitals did not differ in these ratios. CONCLUSIONS: The improvement in financial performance following hospital conversions may be a benefit to the community that policymakers want to consider when regulating hospital conversions. PMID:10201853

Profitability analysis in the hospital industry.

PubMed Central

Cleverley, W O

1978-01-01

Measures of marginal profit are derived for the two payment classes--cost payers and charge payers--that the hospital industry must consider in profitability analysis, i.e., prediction of the excess of revenue over expenses. Two indexes of profitability, use when payment mix is constant and when it is nonconstant, respectively, are derived from the two marginal profit measures, and one of them is shown to be a modification of the contribution margin, the conventional measure of profitability used in general industry. All three measures--the contribution margin and the two new indexes of profitability--are used to estimate changes in net income resulting from changes in patient volume with and without accompanying changes in payment mix. The conventional measure yields large overestimates of expected excess revenue. PMID:632101

For Profit Child Care: Four Decades of Growth. Nineteenth Annual Status Report on For Profit Child Care

ERIC Educational Resources Information Center

Neugebauer, Roger

2006-01-01

For decades "Exchange" magazine has tracked the growth of the for profit child care sector. In this article, the author reflects on trends in the for profit sector over the past four decades. Overall, it has been a period of tremendous growth for the for profit sector. However, it has also been characterized by alternating periods of rapid growth,…

For Profit Organizations Showing Signs of Turnaround: Twenty-Fourth Annual Status Report on for Profit Child Care

ERIC Educational Resources Information Center

Neugebauer, Roger; Hartzell, Debra

2011-01-01

The year 2010 will not be remembered as a banner year for large for profit child care organizations. But it appears that heading into 2011, optimism has returned. This article presents the twenty-fourth annual status report on for profit child care organizations. In 2010, the total capacity of the three largest for profit chains in North America,…

Not-for-profits trek into for-profit accounting: goodwill impairments.

PubMed

2011-03-01

Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

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.

DISPAQ: Distributed Profitable-Area Query from Big Taxi Trip Data.

PubMed

Putri, Fadhilah Kurnia; Song, Giltae; Kwon, Joonho; Rao, Praveen

2017-09-25

One of the crucial problems for taxi drivers is to efficiently locate passengers in order to increase profits. The rapid advancement and ubiquitous penetration of Internet of Things (IoT) technology into transportation industries enables us to provide taxi drivers with locations that have more potential passengers (more profitable areas) by analyzing and querying taxi trip data. In this paper, we propose a query processing system, called Distributed Profitable-Area Query ( DISPAQ ) which efficiently identifies profitable areas by exploiting the Apache Software Foundation's Spark framework and a MongoDB database. DISPAQ first maintains a profitable-area query index (PQ-index) by extracting area summaries and route summaries from raw taxi trip data. It then identifies candidate profitable areas by searching the PQ-index during query processing. Then, it exploits a Z-Skyline algorithm, which is an extension of skyline processing with a Z-order space filling curve, to quickly refine the candidate profitable areas. To improve the performance of distributed query processing, we also propose local Z-Skyline optimization, which reduces the number of dominant tests by distributing killer profitable areas to each cluster node. Through extensive evaluation with real datasets, we demonstrate that our DISPAQ system provides a scalable and efficient solution for processing profitable-area queries from huge amounts of big taxi trip data.

DISPAQ: Distributed Profitable-Area Query from Big Taxi Trip Data †

PubMed Central

Putri, Fadhilah Kurnia; Song, Giltae; Rao, Praveen

2017-01-01

One of the crucial problems for taxi drivers is to efficiently locate passengers in order to increase profits. The rapid advancement and ubiquitous penetration of Internet of Things (IoT) technology into transportation industries enables us to provide taxi drivers with locations that have more potential passengers (more profitable areas) by analyzing and querying taxi trip data. In this paper, we propose a query processing system, called Distributed Profitable-Area Query (DISPAQ) which efficiently identifies profitable areas by exploiting the Apache Software Foundation’s Spark framework and a MongoDB database. DISPAQ first maintains a profitable-area query index (PQ-index) by extracting area summaries and route summaries from raw taxi trip data. It then identifies candidate profitable areas by searching the PQ-index during query processing. Then, it exploits a Z-Skyline algorithm, which is an extension of skyline processing with a Z-order space filling curve, to quickly refine the candidate profitable areas. To improve the performance of distributed query processing, we also propose local Z-Skyline optimization, which reduces the number of dominant tests by distributing killer profitable areas to each cluster node. Through extensive evaluation with real datasets, we demonstrate that our DISPAQ system provides a scalable and efficient solution for processing profitable-area queries from huge amounts of big taxi trip data. PMID:28946679

78 FR 11164 - Policy on Contractor Profits

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-15

... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System Policy on Contractor Profits AGENCY... Authorization Act for Fiscal Year 2013. Section 804, Department of Defense Policy on Contractor Profits... modifications to such guidelines that are necessary to ensure an appropriate link between contractor profit and...

Net profit flow per country from 1980 to 2009: The long-term effects of foreign direct investment.

PubMed

Akkermans, Dirk H M

2017-01-01

The paper aims at describing and explaining net profit flows per country for the period 1980-2009. Net profit flows result from Foreign Direct Investment (FDI) stock and profit repatriation: inward stock creating a profit outflow and outward FDI stock a profit inflow. Profit flows, especially 'normal' ones are not commonly researched. According to world-system theory, countries are part of a system characterised by a core, semi-periphery and periphery, as shown by network analyses of trade relations. Network analyses based on ownership relations of TransNational Corporations (TNCs) show that the top 50 firms that control about 40% of the world economy are almost exclusively located in core countries. So, we may expect a hierarchy in net profit flows with core countries on top and the periphery at the bottom. FDI outflows from the core countries especially rose in the 1990s, so we may expect that the difference has grown in time. A dataset on 'net profit flow' per country is developed. There are diverging developments in net profit flows since the 1980s, as expected: ever more positive for core countries, negative and ever lower for semi-peripheral and peripheral countries, in particular from the 1990s onwards. A fixed effects quantile regression using publicly available data confirms the prediction that peripheral countries share a unique characteristic: their outward investments do not have a positive influence on net profit flow as is the case with semi-peripheral and core countries. The most probable explanation is that peripheral outward investments are indirectly owned by firms located in core and semi-peripheral countries, so all peripheral profit inflows end up in those countries.

Is Profit Status of Inpatient Rehabilitation Facilities Independently Associated with 30-day Unplanned Hospital Readmission for Medicare Beneficiaries?

PubMed Central

Karmarkar, Amol; Lin, Yu-Li; Kuo, Yong-Fang; Ottenbacher, Kenneth J.; Graham, James E.

2017-01-01

Objective To investigate the effects of facility-level factors on 30-day unplanned risk-adjusted hospital readmission after Inpatient Rehabilitation Facilities (IRFs) discharge. Design We used the 100% Medicare claims data, covering 269,306 discharges from 1,094 IRFs between October 2010 and September 2011. We examined the association between hospital readmission and ten facility-level factors (number of discharges, disproportionate share percentage, profit status, teaching status, freestanding status, accreditation status, census region, stroke belt, location and median household income). Setting Discharge from IRFs. Participants Facilities (IRFs) serving Medicare fee-for-service beneficiaries. Intervention NA Main Outcome Measure(s) Risk Standardized Readmission Rate (RSRR) for 30-day hospital readmission. Results Profit status was the only IRF provider-level characteristic significantly associated with unplanned readmissions. For-profit IRFs had significantly higher RSRR (13.26 ± 0.51) as compared to non-profit IRFs (13.15 ± 0.47) (p<0.001). After controlling for all other facility characteristics (except for accreditation status due to collinearity), for-profit IRFs remained 0.1% point higher RSRR than non-profit IRFs, and census region was the only significant region-level characteristic, with the South showing the highest RSRR of all regions (p=0.005 for both, type III test). Conclusions Our findings support the inclusion of profit status on the IRF Compare website (a platform includes IRF comparators to indicate quality of services). For-profit IRFs had higher RSRR than non-profit IRFs for Medicare beneficiaries. The South had higher RSRR than other regions. The RSRR difference between for-profit and non-profit IRFs could be due to the combined effects of organizational and regional factors. PMID:28958606

Net profit flow per country from 1980 to 2009: The long-term effects of foreign direct investment

PubMed Central

2017-01-01

Aim of the paper The paper aims at describing and explaining net profit flows per country for the period 1980–2009. Net profit flows result from Foreign Direct Investment (FDI) stock and profit repatriation: inward stock creating a profit outflow and outward FDI stock a profit inflow. Profit flows, especially ‘normal’ ones are not commonly researched. Theoretical background According to world-system theory, countries are part of a system characterised by a core, semi-periphery and periphery, as shown by network analyses of trade relations. Network analyses based on ownership relations of TransNational Corporations (TNCs) show that the top 50 firms that control about 40% of the world economy are almost exclusively located in core countries. So, we may expect a hierarchy in net profit flows with core countries on top and the periphery at the bottom. FDI outflows from the core countries especially rose in the 1990s, so we may expect that the difference has grown in time. Data and results A dataset on 'net profit flow' per country is developed. There are diverging developments in net profit flows since the 1980s, as expected: ever more positive for core countries, negative and ever lower for semi-peripheral and peripheral countries, in particular from the 1990s onwards. A fixed effects quantile regression using publicly available data confirms the prediction that peripheral countries share a unique characteristic: their outward investments do not have a positive influence on net profit flow as is the case with semi-peripheral and core countries. The most probable explanation is that peripheral outward investments are indirectly owned by firms located in core and semi-peripheral countries, so all peripheral profit inflows end up in those countries. PMID:28654644

Where Did They Go? Market Share Trends of Business Student Enrollment at Public, Not-for-Profit, and For-Profit Institutions from 1996 to 2008

ERIC Educational Resources Information Center

Fox Garrity, Bonnie Kathleen

2012-01-01

The author presents the trends in market share of business student enrollment at public, not-for-profit, and for-profit 4-year-and-above institutions from 1996 to 2008. Although each sector of the institutions has experienced growth in overall enrollments, the relative market share of public and not-for-profit institutions has dropped, whereas the…

The importance of working capital management for hospital profitability: evidence from bond-issuing, not-for-profit U.S. hospitals.

PubMed

Rauscher, Simone; Wheeler, John R C

2012-01-01

Increased financial pressures on hospitals have elevated the importance of working capital management, that is, the management of current assets and current liabilities, for hospitals' profitability. Efficient working capital management allows hospitals to reduce their holdings of current assets, such as inventory and accounts receivable, which earn no interest income and require financing with short-term debt. The resulting cash inflows can be reinvested in interest-bearing financial instruments or used to reduce short-term borrowing, thus improving the profitability of the organization. This study examines the relationship between hospitals' profitability and their performance at managing two components of working capital: accounts receivable, measured in terms of hospitals' average collection periods, and accounts payable, measured in terms of hospitals' average payment periods. Panel data derived from audited financial statements for 1,397 bond-issuing, not-for-profit U.S. hospitals for 2000-2007 were analyzed using hospital-level fixed-effects regression analysis. The results show a negative relationship between hospitals' average collection period and profitability. That is, hospitals that collected on their patient revenue faster reported higher profit margins than did hospitals that have larger balances of accounts receivable outstanding. We also found a negative relationship between hospitals' average payment period and their profitability. Hospital managers did not appear to delay paying their vendors. Rather, the findings indicated that more profitable hospitals paid their suppliers faster, possibly to avoid high effective interest rates on outstanding accounts payable, whereas less profitable hospitals waited longer to pay their bills. The findings of this study suggest that working capital management indeed matters for hospitals' profitability. Efforts aimed at reducing large balances in both accounts receivable and accounts payable may frequently be worthwhile investments that have the potential to reduce the costs associated with working capital management and thus improve the profitability of an organization.

77 FR 26487 - Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-04

... information is estimated to average 350 hours per response. Respondents: Business or other for-profit; not-for...-for-profit institutions; business or other for- profit entities. Estimated Number of Respondents: 1... response. Respondents: Businesses or other for profits. Estimated Number of Respondents: 38. Estimated...

76 FR 17103 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-28

.... Description of Respondents: Business or other for-profit; Not-for- profit institutions. Number of Respondents... Government loan security. Description of Respondents: Not-for-profit institutions; Business or other for... communities with water or wastewater systems. Qualified private non-profit organizations will receive RFP...

ACHP | News

Science.gov Websites

for Preservation Non-Profits The Big Read is a Big Opportunity for Preservation Non-Profits The Advisory Council on Historic Preservation encourages non-profit preservation organizations to use local a particularly good opportunity for non-profit organizations in Preserve America and Main Street

The for-profit sector in humanitarian response: integrating ethical considerations in public policy decision making.

PubMed

Huckel Schneider, Carmen; Negin, Joel

2016-01-01

The engagement of the for-profit private sector in health, social and humanitarian services has become a topic of keen interest. It is particularly contentious in those instances where for-profit organizations have become recipients of public funds, and where they become key decision-makers in terms of how, and to whom, services are provided. We put forward a framework for identifying and organizing the ethical questions to be considered when contracting government services to the for-profit sector, specifically in those areas that have traditionally remained in the public or not-for-profit spheres. The framework is designed to inform both academic debate and practical decision-making regarding the acceptability, feasibility and legitimacy of for-profit organizations carrying out humanitarian work. First, we outline the importance of posing ethical questions in government contracting for-profit vs. not-for-profit organizations. We then outline five key areas to be considered before then examining the extent to which ethics concerns are warranted and how they may be safeguarded.

76 FR 50327 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-12

... compliance program. Affected Public: Private Sector: Businesses or other for-profits. Estimated Total Burden...: Businesses or other for-profits. Estimated Total Burden Hours: 36,800. OMB Number: 1506-0053. [[Page 50328... Public: Private Sector: Businesses or other for-profits, not-for-profit institutions. Estimated Total...

Profit incentives and the hospital industry: are we expecting too much?

PubMed Central

Register, C A; Sharp, A M; Bivin, D G

1985-01-01

In the recent past, a great deal of faith has been placed in the idea that the performance of the hospital industry could be improved significantly by relying more heavily on profit incentives. This article considers the effect of profit incentives on hospital behavior and finds that the existence of profit incentives has not led the for-profit hospitals in the sample to behave in significantly different economic fashions than the nonprofits. PMID:3924860

Valuing goodwill: not-for-profits prepare for annual impairment testing.

PubMed

Heuer, Christian; Travers, Mary Ann K

2011-02-01

Accounting standards for valuing goodwill and intangible assets are becoming more rigorous for not-for-profit organizations: Not-for-profit healthcare organizations need to test for goodwill impairment at least annually. Impairment testing is a two-stage process: initial analysis to determine whether impairment exists and subsequent calculation of the magnitude of impairment. Certain "triggering" events compel all organizations--whether for-profit or not-for-profit--to perform an impairment test for goodwill or intangible assets.

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.

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.

Factors affecting the entry of for-profit providers into a price regulated market for formal long-term care services: a case study from Japan.

PubMed

Tokunaga, Mutsumi; Hashimoto, Hideki

2013-01-01

While the distinct behaviors of for-profit and non-profit providers in the healthcare market have been compared in the economic literature, their choices regarding market entry and exit have only recently been debated. Since 2000, when public Long-Term Care Insurance was introduced in Japan, for-profit providers have been able to provide formal long-term homecare services. The aim of this study is to determine which factors have affected market entry of for-profit providers under price regulation and in competition with existing non-profit providers. We used nation-wide panel data from 2002 to 2010, aggregated at the level of local public insurers (n = 1557), a basic area unit of service provision. The number of for-profit providers per elderly population in the area unit was regressed against factors related to local demand and service costs using first-difference linear regression, a fixed effects model, and Tobit regression for robustness checking. Results showed that demand (the number of eligible care recipients) and cost factors (population density and minimum wage) significantly influenced for-profit providers' choice of market entry. These findings indicate that for-profit providers will strategically choose a local market for maximizing profit. We believe that price regulation should be redesigned to incorporate quality of care and market conditions, regardless of the profit status of the providers, to ensure equal access to efficient delivery of long-term care across all regions. Copyright © 2012 Elsevier Ltd. All rights reserved.

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2014 CFR

2014-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2012 CFR

2012-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2011 CFR

2011-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2013 CFR

2013-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

7 CFR 1955.117 - Processing credit sales on program terms (housing).

Code of Federal Regulations, 2010 CFR

2010-01-01

.... For MFH credit sales to profit or limited profit buyers, any excess earnest money deposit will be... HOUSING SERVICE, RURAL BUSINESS-COOPERATIVE SERVICE, RURAL UTILITIES SERVICE, AND FARM SERVICE AGENCY.... However, if a profit or limited profit applicant desires to earn a return, the applicant will be required...

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.

75 FR 13544 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-22

... health leaders. Form Number: CMS-10294 (OMB 0938-New); Frequency: Occasionally; Affected Public: Business... Sector: Business or other for-profits and Not-for-profit institutions; Number of Respondents: 13,280... Sector: Business or other for-profits and Not-for-profit institutions; Number of Respondents: 514; Total...

75 FR 20365 - Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-19

...: Individuals and households, and Business or other for-profit and Not-for-profit institutions; Number of... survey meets the requirement of collecting and publicly reporting consumer satisfaction information. Form... Business or other for-profit and Not- for-profit institutions; Number of Respondents: 567,324; Total Annual...

The Appeal of For-Profit Institutions

ERIC Educational Resources Information Center

Howard-Vital, Michelle

2006-01-01

The characteristics that students like in for-profit postsecondary institutions are present in many more traditional institutions as well. Yet most students who attend for-profit institutions are not convinced that they can fit into traditional institutions. In this article, the author examines the reasons why for-profit institutions appeal more…

78 FR 14555 - Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-06

... (business or other for-profit and not-for-profit institutions). Number of Respondents: 6,169. Total Annual...: Hospitals have used the IM to inform original Medicare, Medicare Advantage, and other Medicare plan... Sector (business or other for-profit and not-for-profit institutions). Number of Respondents: 6,169...

10 CFR 603.615 - Financial management standards for-profit firms.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for-profit firms. 603.615... § 603.615 Financial management standards for-profit firms. (a) To avoid causing needless changes in participants' financial management systems, an expenditure-based TIA will make for-profit participants that...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

The impact of diagnosis related group profitability on the skimming and dumping of psychiatric diagnosis related groups.

PubMed

Long, M J; Fleming, S T; Chesney, J D

1993-01-01

Psychiatric DRGs are identified in terms of their relative profitability within each hospital of a 386 hospital cohort. It is then determined whether hospitals admitted more of the more profitable and fewer of the less profitable patients over the period 1983-1987 (skimming). Also determined is whether hospitals discharged more of the less profitable to other short term hospitals over the same period of time (dumping). The findings generally indicate that this did not happen.

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

PubMed Central

Mohammadzadeh, Mehdi; Rahimi, Farimah; Rahimi, Forough; Aarabi, Seyed Mohammad; Salamzadeh, Jamshid

2013-01-01

Funding combination is the most important issue for the companies while they know the amount of required capital. Companies should be careful regarding the appliance of financial providing methods compatible with the investment strategy of company and profitability. This study seeks to examine the relationship between the capital structure and the profitability of pharmaceutical companies in Iran. For this purpose, top 30 Iranian pharmaceutical companies defined as study samples and their financial data were gathered for the period of 2001-2010. In this study, the net margin profit and debts to asset ratio were used as indicators of profitability and capital structure, respectively and sales growth was used as a control variable. Results showed that there was significant negative relationship between the profitability and the capital structure which means that the pharmaceutical companies have established a Pecking Order Theory and the internal financing has led to more profitability. PMID:24250664

The effect of capital structure on the profitability of pharmaceutical companies the case of iran.

PubMed

Mohammadzadeh, Mehdi; Rahimi, Farimah; Rahimi, Forough; Aarabi, Seyed Mohammad; Salamzadeh, Jamshid

2013-01-01

Funding combination is the most important issue for the companies while they know the amount of required capital. Companies should be careful regarding the appliance of financial providing methods compatible with the investment strategy of company and profitability. This study seeks to examine the relationship between the capital structure and the profitability of pharmaceutical companies in Iran. For this purpose, top 30 Iranian pharmaceutical companies defined as study samples and their financial data were gathered for the period of 2001-2010. In this study, the net margin profit and debts to asset ratio were used as indicators of profitability and capital structure, respectively and sales growth was used as a control variable. Results showed that there was significant negative relationship between the profitability and the capital structure which means that the pharmaceutical companies have established a Pecking Order Theory and the internal financing has led to more profitability.

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

Profit Is Not a Dirty Word: The Role of Money in Education.

ERIC Educational Resources Information Center

Payne, James L.

1996-01-01

In "Corporate School Takeovers," the National Education Association expresses indignation over profit making by private companies providing services to schools. Argues that profits are a way of recognizing costs that exist in all school settings. The seeking of profits is no more selfish than the seeking of higher salaries, promotions,…

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... employees or their beneficiaries to participate in the profits of the employer's trade or business, or in... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Qualified pension, profit-sharing, and stock... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus...

26 CFR 1.1291-9 - Deemed dividend election.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.1291-9 - Deemed dividend election.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Alternative Pathways to Legitimacy: Promotional Practices in the Ontario For-Profit College Sector

ERIC Educational Resources Information Center

Pizarro Milian, Roger; Quirke, Linda

2017-01-01

This study empirically examines how for-profit career colleges in Ontario, Canada market themselves to prospective students. It uses a mixed-methods approach to review the content of 489 online promotional profiles representing 375 unique for-profit colleges. It finds that for-profit colleges adopt several distinct marketing strategies, including…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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...

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...

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

ERIC Educational Resources Information Center

Fried, Vance H.

2011-01-01

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

The Purpose of the Corporation in Business and Law School Curricula. Governance Studies at Brookings

ERIC Educational Resources Information Center

West, Darrell M.

2011-01-01

For most of American history, businesses were run to provide livelihoods and "reasonable" profit. In the last few decades, though, business and society in general have moved toward emphasizing profit maximization and individual self-interest. The shift from "reasonable profit" to profit maximization has significant implications…

Lender Profitability in the Student Loan Program.

ERIC Educational Resources Information Center

Jenkins, Sarah

This report provides results of a study that measured lender profitability in the Guaranteed Student Loan (GSL) program and compares these results with the profitability of other types of lending. Data analysis reveals credit card lending to be the highest average level of profitability over the 5-year period considered. Other lending types, in…

Overhead and operations: cutting where it counts.

PubMed

Shorr, Jay A

2014-01-01

To remain a profitable entity, whether a retail operation, manufacturing plant, or a medical practice, the common denominator is the same: where can you cut your costs, increase your revenue, and maintain additional profitability? Learning where to cut your operational expenses is as important to your business's profit-ability as bringing in additional dollars.

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

ERIC Educational Resources Information Center

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

2006-01-01

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

Focus on For-Profits in K-12 Education Misses the Real Divide. Special Report 7

ERIC Educational Resources Information Center

Hernandez, Alex

2012-01-01

For decades, for-profit educational provision has been merely tolerated, often grudgingly. In the world of charter schooling, for-profit providers are lambasted and sometimes prohibited. In higher education, for-profit institutions have grown rapidly, enrolling millions of nontraditional students and earning enmity, suspicion, and now…

Understanding the milk-to-feed price ratio as a proxy for dairy farm profitability.

PubMed

Wolf, C A

2010-10-01

This research examines the definition, historical pattern, and utility of the milk-to-feed price ratio (MF) as a measure of dairy farm profitability. The MF was generally an acceptable proxy of profitability in an annual sense from 1985 to 2006. The MF was steady at an average of 2.8 from 1985 to 2006 even as average annual milk price in nominal terms increased from $12 to $14/hundredweight. An alternative proxy for profitability is income over feed costs, which is measured in dollars per hundredweight. Comparison with an actual profit measure, rate of return on assets, is used to examine the appropriateness of the proxies. The volatility from 2007 to 2009 resulted in MF being a poor measure of profitability over that period. The implication is that MF is not the preferred measure of profitability when a significant change in the pattern of one or both price series occurs. Income over feed cost is a better measure of profitability in periods of volatility. Copyright © 2010 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

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.

Revenue-based cost assignment: a potent but hidden threat to the survival of the multispecialty medical practice.

PubMed

Cooper, Robin; Kramer, Theresa R

2010-03-01

To demonstrate detrimental effects of revenue-based cost assignment (RBCA) in clinical practice and to compare that system with activity-based costing (ABC). Four cost-allocation methods including RBCA were applied to a comprehensive ophthalmology practice using typical accounting methods. Data were obtained by a survey of practitioners or practices and/or extracted from decision support and practice management systems. Inaccuracies and distortions in reported costs were enumerated. Accounting scenario analysis was used to predict resultant provider and managerial decisions. A sampling survey was used to analyze other specialties. ABC was applied to the practice. RBCA causes procedures with higher profitability to appear less profitable and those with lower profitability to appear more profitable. The distortion in reported costs, in medical settings, is often sufficient to incentivize providers with higher profitability to exit a practice and those with lower profitability to remain in it. The departure of providers causes the residual practice profits to decline. These detrimental effects occur in many subspecialties, which suggests a national effect on health care. ABC allocation can reduce cost distortions and eliminate detrimental effects. RBCA leads to fragmentation of health care and a reduction in the profitability of multispecialty practices. Its use may slow the updating of reimbursement and help eliminate low-profitability specialties.

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.

Capitation of public mental health services in Colorado: a five-year follow-up of system-level effects.

PubMed

Bloom, Joan R; Wang, Huihui; Kang, Soo Hyang; Wallace, Neal T; Hyun, Jenny K; Hu, Teh-wei

2011-02-01

Capitated Medicaid mental health programs have reduced costs over the short term by lowering the utilization of high-cost inpatient services. This study examined the five-year effects of capitated financing in community mental health centers (CMHCs) by comparing not-for-profit with for-profit programs. Data were from the Medicaid billing system in Colorado for the precapitation year (1994) and a shadow billing system for the postcapitation years (1995-1999). In a panel design, a random-effect approach estimated the impact of two financing systems on service utilization and cost while adjusting for all the covariates. Consistent with predictions, in both the for-profit and the not-for-profit CMHCs, relative to the precapitation year, there were significant reductions in each postcapitation year in high-cost treatments (inpatient treatment) for all but one comparison (not-for-profit CMHCs in 1999). Also consistent with predictions, the for-profit programs realized significant reductions in cost per user for both outpatient services and total services. In the not-for-profit programs, there were no significant changes in cost per user for total services; a significant reduction in cost per user for outpatient services was found only in the first two years, 1995 and 1996). The evidence suggests that different strategies were used by the not-for-profit and for-profit programs to control expenditures and utilization and that the for-profit programs were more successful in reducing cost per user.

The effect of age at first calving and calving interval on productive life and lifetime profit in korean holsteins.

PubMed

Do, Changhee; Wasana, Nidarshani; Cho, Kwanghyun; Choi, Yunho; Choi, Taejeong; Park, Byungho; Lee, Donghee

2013-11-01

This study was performed to estimate the effect of age at first calving and first two calving intervals on productive life and life time profit in Korean Holsteins. Reproduction data of Korean Holsteins born from 1998 to 2004 and lactation data from 276,573 cows with birth and last dry date that calved between 2000 and 2010 were used for the analysis. Lifetime profit increased with the days of life span. Regression of Life Span on Lifetime profit indicated that there was an increase of 3,800 Won (approximately $3.45) of lifetime profit per day increase in life span. This is evidence that care of each cow is necessary to improve net return and important for farms maintaining profitable cows. The estimates of heritability of age at first calving, first two calving intervals, days in milk for lifetime, lifespan, milk income and lifetime profit were 0.111, 0.088, 0.142, 0.140, 0.143, 0.123, and 0.102, respectively. The low heritabilities indicated that the productive life and economical traits include reproductive and productive characteristics. Age at first calving and interval between first and second calving had negative genetic correlation with lifetime profit (-0.080 and -0.265, respectively). Reducing age at first calving and first calving interval had a positive effect on lifetime profit. Lifetime profit increased to approximately 2,600,000 (2,363.6) from 800,000 Won ($727.3) when age at first calving decreased to (22.3 month) from (32.8 month). Results suggested that reproductive traits such as age at first calving and calving interval might affect various economical traits and consequently influenced productive life and profitability of cows. In conclusion, regard of the age at first calving must be taken with the optimum age at first calving for maximum lifetime profit being 22.5 to 23.5 months. Moreover, considering the negative genetic correlation of first calving interval with lifetime profit, it should be reduced against the present trend of increase.

The Effect of Age at First Calving and Calving Interval on Productive Life and Lifetime Profit in Korean Holsteins

PubMed Central

Do, Changhee; Wasana, Nidarshani; Cho, Kwanghyun; Choi, Yunho; Choi, Taejeong; Park, Byungho; Lee, Donghee

2013-01-01

This study was performed to estimate the effect of age at first calving and first two calving intervals on productive life and life time profit in Korean Holsteins. Reproduction data of Korean Holsteins born from 1998 to 2004 and lactation data from 276,573 cows with birth and last dry date that calved between 2000 and 2010 were used for the analysis. Lifetime profit increased with the days of life span. Regression of Life Span on Lifetime profit indicated that there was an increase of 3,800 Won (approximately $3.45) of lifetime profit per day increase in life span. This is evidence that care of each cow is necessary to improve net return and important for farms maintaining profitable cows. The estimates of heritability of age at first calving, first two calving intervals, days in milk for lifetime, lifespan, milk income and lifetime profit were 0.111, 0.088, 0.142, 0.140, 0.143, 0.123, and 0.102, respectively. The low heritabilities indicated that the productive life and economical traits include reproductive and productive characteristics. Age at first calving and interval between first and second calving had negative genetic correlation with lifetime profit (−0.080 and −0.265, respectively). Reducing age at first calving and first calving interval had a positive effect on lifetime profit. Lifetime profit increased to approximately 2,600,000 (2,363.6) from 800,000 Won ($727.3) when age at first calving decreased to (22.3 month) from (32.8 month). Results suggested that reproductive traits such as age at first calving and calving interval might affect various economical traits and consequently influenced productive life and profitability of cows. In conclusion, regard of the age at first calving must be taken with the optimum age at first calving for maximum lifetime profit being 22.5 to 23.5 months. Moreover, considering the negative genetic correlation of first calving interval with lifetime profit, it should be reduced against the present trend of increase. PMID:25049735

Reported outcomes in major cardiovascular clinical trials funded by for-profit and not-for-profit organizations: 2000-2005.

PubMed

Ridker, Paul M; Torres, Jose

2006-05-17

In surveys based on data available prior to 2000, clinical trials funded by for-profit organizations appeared more likely to report positive findings than those funded by not-for-profit organizations. Whether this situation has changed over the past 5 years or whether similar effects are present among jointly funded trials is unknown. To determine in contemporary randomized cardiovascular trials the association between funding source and the likelihood of reporting positive findings. We reviewed 324 consecutive superiority trials of cardiovascular medicine published between January 1, 2000, and July 30, 2005, in JAMA, The Lancet, and the New England Journal of Medicine. The proportion of trials favoring newer treatments over the standard of care was evaluated by funding source. Of the 324 superiority trials, 21 cited no funding source. Of the 104 trials funded solely by not-for-profit organizations, 51 (49%) reported evidence significantly favoring newer treatments over the standard of care, whereas 53 (51%) did not (P = .80). By contrast, 92 (67.2%) of 137 trials funded solely by for-profit organizations favored newer treatments over standard of care (P<.001). Among 62 jointly funded trials, 35 (56.5%), an intermediate proportion, favored newer treatments. For 205 randomized trials evaluating drugs, the proportions favoring newer treatments were 39.5%, not-for-profit; 54.4%, jointly funded; and 65.5%, for-profit trials (P for trend across groups = .002). For the 39 randomized trials evaluating cardiovascular devices, the proportions favoring newer treatments were 50.0%, not-for-profit; 69.2%, jointly funded; and 82.4%, for-profit trials (P for trend across groups = .07). Regardless of funding source, trials using surrogate end points, such as quantitative angiography, intravascular ultrasound, plasma biomarkers, and functional measures were more likely to report positive findings (67%) than trials using clinical end points (54.1%; P = .02). Recent cardiovascular trials funded by for-profit organizations are more likely to report positive findings than trials funded by not-for-profit organizations, as are trials using surrogate rather than clinical end points. Trials jointly funded by not-for-profit and for-profit organizations appear to report positive findings at a rate approximately midway between rates observed in trials supported solely by one or the other of these entities.

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

10 CFR 603.650 - Designation of auditor for for-profit participants.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Designation of auditor for for-profit participants. 603... Financial Matters § 603.650 Designation of auditor for for-profit participants. The auditor identified in an... circumstances, as follows: (a) The Federal cognizant agency or an IPA will be the auditor for a for-profit...

More than Meets the Eye: The Politics of For-Profits in Education. Private Enterprise in American Education. Special Report 2

ERIC Educational Resources Information Center

Kelly, Andrew P.

2011-01-01

For decades, for-profit educational provision has been tolerated, often grudgingly. In the world of charter schooling, for-profit providers are lambasted and sometimes prohibited. In higher education, for-profit institutions have grown rapidly, enrolling millions of nontraditional students and earning enmity, suspicion, and now investigative and…

13 CFR 107.1530 - How a Licensee computes SBA's Profit Participation.

Code of Federal Regulations, 2014 CFR

2014-01-01

... PLC ratio. (f) Compute the Profit Participation Rate (before indexing). Compute the Profit Participation Rate (before indexing) using the table in this paragraph (f). Then go to paragraph (g) of this... Profit Participation Rate is: 1 or less 9%×PLC Ratio. More than 1 9%+[3%×(PLC ratio-1)]. (g) Indexing the...

13 CFR 107.1530 - How a Licensee computes SBA's Profit Participation.

Code of Federal Regulations, 2012 CFR

2012-01-01

... PLC ratio. (f) Compute the Profit Participation Rate (before indexing). Compute the Profit Participation Rate (before indexing) using the table in this paragraph (f). Then go to paragraph (g) of this... Profit Participation Rate is: 1 or less 9%×PLC Ratio. More than 1 9%+[3%×(PLC ratio-1)]. (g) Indexing the...

13 CFR 107.1530 - How a Licensee computes SBA's Profit Participation.

Code of Federal Regulations, 2013 CFR

2013-01-01

... PLC ratio. (f) Compute the Profit Participation Rate (before indexing). Compute the Profit Participation Rate (before indexing) using the table in this paragraph (f). Then go to paragraph (g) of this... Profit Participation Rate is: 1 or less 9%×PLC Ratio. More than 1 9%+[3%×(PLC ratio-1)]. (g) Indexing the...

A New Classification Scheme for For-Profit Institutions

ERIC Educational Resources Information Center

Institute for Higher Education Policy, 2012

2012-01-01

For-profit institutions are more visible today among policymakers, researchers, and investors, due in large part to the sharp rise in the number of students attending them over the last decade. From 2000 to 2009, enrollment in the for-profit sector tripled while enrollment in the public and not-for-profit sectors increased by less than 25 percent.…

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

ERIC Educational Resources Information Center

Rodriguez, Bryan Adan

2014-01-01

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

Focus on For-Profits in K-12 Education Misses the Real Divide. Private Enterprise in American Education. Special Report 7

ERIC Educational Resources Information Center

Hernandez, Alex

2012-01-01

For decades, for-profit educational provision has been merely tolerated, often grudgingly. In the world of charter schooling, for-profit providers are lambasted and sometimes prohibited. In higher education, for-profit institutions have grown rapidly, enrolling millions of nontraditional students and earning enmity, suspicion, and now…

A comparison of quality measures between for-profit and nonprofit medicare-certified home health agencies in Michigan.

PubMed

Haldiman, Kathryn L; Tzeng, Huey-Ming

2010-04-01

This exploratory study investigated the differences in the means of quality measures between for-profit and nonprofit Medicare-certified home health agencies in Michigan. The research question was: Do nonprofit agencies provide higher quality of care than for-profit agencies? Twelve publicly available quality measures were retrieved in May 2009 and used for analysis. Independent t tests found significant differences between for-profit and nonprofit agencies on 6 of the 12 measures, with for-profit agencies performing better on 5 measures. The relative value of both types of ownership should be recognized. Future research may focus on using standardized quality measures to explore further the impact of profit orientation on home health quality of care.

26 CFR 1.925(a)-1T - Temporary regulations; transfer pricing rules for FSCs.

Code of Federal Regulations, 2014 CFR

2014-04-01

... with respect to a transaction if the FSC earns a profit on the transaction in excess of the profit it...)(ii) for the applicability of the regulations under section 482 in determination of the FSC's profit... the related supplier to the FSC is the price as a result of which the profit derived by the FSC from...

26 CFR 1.925(a)-1T - Temporary regulations; transfer pricing rules for FSCs.

Code of Federal Regulations, 2011 CFR

2011-04-01

... with respect to a transaction if the FSC earns a profit on the transaction in excess of the profit it...)(ii) for the applicability of the regulations under section 482 in determination of the FSC's profit... the related supplier to the FSC is the price as a result of which the profit derived by the FSC from...

26 CFR 1.925(a)-1T - Temporary regulations; transfer pricing rules for FSCs.

Code of Federal Regulations, 2012 CFR

2012-04-01

... with respect to a transaction if the FSC earns a profit on the transaction in excess of the profit it...)(ii) for the applicability of the regulations under section 482 in determination of the FSC's profit... the related supplier to the FSC is the price as a result of which the profit derived by the FSC from...

To Profit or Not to Profit: The Private Higher Education Sector in Brazil

ERIC Educational Resources Information Center

Salto, Dante J.

2018-01-01

Brazil has by far the largest higher education system in Latin America, with a sizable share of students enrolled in private-sector institutions. Its recently established and fast-growing for-profit sector is one of the largest worldwide. The for-profit sector already surpasses the public sector in student enrollment, and its role is growing.…

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

ERIC Educational Resources Information Center

Wong, Yau Ho P.

2010-01-01

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

A New Classification Scheme for For-Profit Institutions. Fact Sheet

ERIC Educational Resources Information Center

Institute for Higher Education Policy, 2012

2012-01-01

For-profit institutions are more visible today among policymakers, researchers, and investors, due in large part to the sharp rise in the number of students attending them over the last decade. From 2000 to 2009, enrollment in the for-profit sector tripled while enrollment in the public and not-for-profit sectors increased by less than 25 percent.…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... determined after reduction by any income, war profits, or excess profits taxes imposed on or with respect to... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...

48 CFR 952.223-77 - Conditional payment of fee or profit-protection of worker safety and health.

Code of Federal Regulations, 2011 CFR

2011-10-01

... or profit of the period may be reduced. Such reduction shall not be less than 26% nor greater than... of fee or profit that is subject to reduction in a period in which a performance failure occurs, in... which reductions of fee or profit will be determined are: (1) First Degree: Performance failures that...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

"It's a Business": Student Affairs Practitioners' Transition from a Not-for-Profit to For-Profit Institution of Higher Education

ERIC Educational Resources Information Center

Davidson, Denise L.

2016-01-01

In this phenomenological inquiry the author examined the experience of transitioning from student affairs work at not-for-profit colleges and universities to work in institutions of higher education that generate revenue or dividends for owners, investors, or shareholders, commonly called for-profit institutions. Multiple interviews with 11…

26 CFR 1.903-1 - Taxes in lieu of income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

Public ownership helps boost HMOs' profits.

PubMed

Kenkel, P J

1992-05-04

Health maintenance organizations have found that the route to faster growth and better profitability may be turning into a for-profit business and issuing stock. For the past five years, such organizations have generally outperformed their older, not-for-profit counterparts that rely on debt to fuel growth. Since 1988, HMOs have completed 48 stock and debt offerings, raising $3.6 billion.

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

For-profit medicare home health agencies' costs appear higher and quality appears lower compared to nonprofit agencies.

PubMed

Cabin, William; Himmelstein, David U; Siman, Michael L; Woolhandler, Steffie

2014-08-01

For-profit, or proprietary, home health agencies were banned from Medicare until 1980 but now account for a majority of the agencies that provide such services. Medicare home health costs have grown rapidly since the implementation of a risk-based prospective payment system in 2000. We analyzed recent national cost and case-mix-adjusted quality outcomes to assess the performance of for-profit and nonprofit home health agencies. For-profit agencies scored slightly but significantly worse on overall quality indicators compared to nonprofits (77.18 percent and 78.71 percent, respectively). Notably, for-profit agencies scored lower than nonprofits on the clinically important outcome "avoidance of hospitalization" (71.64 percent versus 73.53 percent). Scores on quality measures were lowest in the South, where for-profits predominate. Compared to nonprofits, proprietary agencies also had higher costs per patient ($4,827 versus $4,075), were more profitable, and had higher administrative costs. Our findings raise concerns about whether for-profit agencies should continue to be eligible for Medicare payments and about the efficiency of Medicare's market-oriented, risk-based home care payment system. Project HOPE—The People-to-People Health Foundation, Inc.

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.

Relevance of mission statements in Flemish not-for-profit healthcare organizations.

PubMed

Vandijck, Dominique; Desmidt, Sebastian; Buelens, Marc

2007-03-01

The aims of the study were to determine: (1) which components managers of Flemish not-for-profit healthcare organizations chose to incorporate in their mission statement, (2) how satisfied managers of Flemish not-for-profit healthcare organizations are with the formulation of various mission statement components and (3) if the managers of Flemish not-for-profit healthcare organizations subscribe the presumed positive relationship between mission statements and organizational performance. To address these research questions, a questionnaire was send to a convenience sample of Flemish not-for-profit healthcare managers and to a control group. The results indicate that Flemish not-for-profit healthcare managers do discriminate and differentiate between mission statement components and that they are not equally satisfied with the articulation of every component. Furthermore, Flemish not-for-profit healthcare managers do support the assumption that a well-written mission statement can produce a host of benefits. The mission statement is considered as an energy source, a guide in decision-making and to influence the managers' behaviour.

Fractal profit landscape of the stock market.

PubMed

Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

2012-01-01

We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than -q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy.

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.

Effective application of improved profit-mining algorithm for the interday trading model.

PubMed

Hsieh, Yu-Lung; Yang, Don-Lin; Wu, Jungpin

2014-01-01

Many real world applications of association rule mining from large databases help users make better decisions. However, they do not work well in financial markets at this time. In addition to a high profit, an investor also looks for a low risk trading with a better rate of winning. The traditional approach of using minimum confidence and support thresholds needs to be changed. Based on an interday model of trading, we proposed effective profit-mining algorithms which provide investors with profit rules including information about profit, risk, and winning rate. Since profit-mining in the financial market is still in its infant stage, it is important to detail the inner working of mining algorithms and illustrate the best way to apply them. In this paper we go into details of our improved profit-mining algorithm and showcase effective applications with experiments using real world trading data. The results show that our approach is practical and effective with good performance for various datasets.

Effective Application of Improved Profit-Mining Algorithm for the Interday Trading Model

PubMed Central

Wu, Jungpin

2014-01-01

Many real world applications of association rule mining from large databases help users make better decisions. However, they do not work well in financial markets at this time. In addition to a high profit, an investor also looks for a low risk trading with a better rate of winning. The traditional approach of using minimum confidence and support thresholds needs to be changed. Based on an interday model of trading, we proposed effective profit-mining algorithms which provide investors with profit rules including information about profit, risk, and winning rate. Since profit-mining in the financial market is still in its infant stage, it is important to detail the inner working of mining algorithms and illustrate the best way to apply them. In this paper we go into details of our improved profit-mining algorithm and showcase effective applications with experiments using real world trading data. The results show that our approach is practical and effective with good performance for various datasets. PMID:24688442

The relationship of hospital ownership and service composition to hospital charges

PubMed Central

Eskoz, Robin; Peddecord, K. Michael

1985-01-01

The relationship of hospital ownership and service composition to hospital charges was examined for 456 general acute hospitals in California. Ancillary services had higher profit margins, both gross and net profits, than daily hospital services. Ancillary services accounted for 55.3 percent of total patient revenue. Charges per day were 23 percent higher for ancillary services than for daily hospital services. Net profits for daily and ancillary services were lowest at county hospitals. Proprietary hospitals had the highest net profits for total ancillary services and the highest mean charges. Not-for-profit hospitals had the highest profit margins for daily hospital services. Neither direct nor total costs for ancillary services were significantly different among ownership groups, although direct costs for daily hospital services were significantly higher at proprietary hospitals. PMID:10311161

Bioeconomic of profit maximization of red tilapia (Oreochromis sp.) culture using polynomial growth model

NASA Astrophysics Data System (ADS)

Wijayanto, D.; Kurohman, F.; Nugroho, RA

2018-03-01

The research purpose was to develop a model bioeconomic of profit maximization that can be applied to red tilapia culture. The development of fish growth model used polynomial growth function. Profit maximization process used the first derivative of profit equation to time of culture equal to zero. This research has also developed the equations to estimate the culture time to reach the target size of the fish harvest. The research proved that this research model could be applied in the red tilapia culture. In the case of this study, red tilapia culture can achieve the maximum profit at 584 days and the profit of Rp. 28,605,731 per culture cycle. If used size target of 250 g, the culture of red tilapia need 82 days of culture time.

The effect of for-profit laboratories on the accountability, integration, and cost of Canadian health care services.

PubMed

Sutherland, Ross

2012-01-01

Canadian public health care systems pay for-profit corporations to provide essential medical laboratory services. This practice is a useful window on the effects of using for-profit corporations to provide publicly funded services. Because private corporations are substantially protected by law from the public disclosure of "confidential business information," increased for-profit delivery has led to decreased transparency, thus impeding informed debate on how laboratory services are delivered. Using for-profit laboratories increases the cost of diagnostic testing and hinders the integration of health care services more generally. Two useful steps toward ending the for-profit provision of laboratory services would be to stop fee-for-service funding and to integrate all laboratory work within public administrative structures.

An empirical comparison between the board's strategic role in nonprofit hospitals and in for-profit industrial firms.

PubMed Central

Judge, W Q; Zeithaml, C P

1992-01-01

As the health care environment becomes more competitive, nonprofit hospitals are under pressure to adopt for-profit business practices. Based on an extensive field study, this research examines the central issue of organizational governance by comparing the strategic roles of nonprofit hospital boards with for-profit industrial boards. The results show that nonprofit hospital boards are generally more involved in the strategic decision process than their for-profit counterparts. If this governance activity is seen as desirable, hospital boards should exercise caution in emulating for-profit board practices. PMID:1563953

The For-Profit Postsecondary School Sector: Nimble Critters or Agile Predators? NBER Working Paper No. 17710

ERIC Educational Resources Information Center

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

2011-01-01

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

Meeting Needs and Making Profits: The Rise of For-Profit Degree-Granting Institutions. ECS Issue Paper.

ERIC Educational Resources Information Center

Kelly, Kathleen F.

The nature, role, and impact of the rapidly growing for-profit degree-granting sector of higher education were studied using a variety of data sources, including field notes. For-profit degree-granting institutions have emerged as an integral and increasingly influential part of the system. Over the past decade, there has been a 78% increase in…

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Beyond Good and Evil: Understanding the Role of For-Profits in Education through the Theories of Disruptive Innovation. Private Enterprise in American Education. Special Report 1

ERIC Educational Resources Information Center

Horn, Michael B.

2011-01-01

For decades, for-profit educational provision has been tolerated, often grudgingly. In the world of charter schooling, for-profit providers are lambasted and sometimes prohibited. In higher education, for-profit institutions have grown rapidly, enrolling millions of nontraditional students and earning enmity, suspicion, and now investigative and…

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…

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

The mismanagement of customer loyalty.

PubMed

Reinartz, Werner; Kumar, V

2002-07-01

Who wouldn't want loyal customers? Surely they should cost less to serve, they'd be willing to pay more than other customers, and they'd actively market your company by word of mouth, right? Maybe not. Careful study of the relationship between customer loyalty and profits plumbed from 16,000 customers in four companies' databases tells a different story. The authors found no evidence to support any of these claims. What they did find was that the link between customers and profitability was more complicated because customers fall into four groups, not two. Simply put: Not all loyal customers are profitable, and not all profitable customers are loyal. Traditional tools for segmenting customers do a poor job of identifying that latter group, causing companies to chase expensively after initially profitable customers who hold little promise of future profits. The authors suggest an alternative approach, based on well-established "event-history modeling" techniques, that more accurately predicts future buying probabilities. Armed with such a tool, marketers can correctly identify which customers belong in which category and market accordingly. The challenge in managing customers who are profitable but disloyal--the "butterflies"--is to milk them for as much as you can while they're buying from you. A softly-softly approach is more appropriate for the profitable customers who are likely to stay loyal--your "true friends." As for highly loyal but not very profitable customers--the "barnacles"--you need to find out if they have the potential to spend more than they currently do. And, of course, for the "strangers"--those who generate no loyalty and no profits--the answer is simple: Identify early and don't invest anything.

Chromosome Disorder Outreach

MedlinePlus

... Chromosome Disorder Outreach, Inc is a non-profit organization. Founded, supported, and run by parents just like ... Chromosome Disorder Outreach, Inc, a 501c non-profit organization. CDO is a 501C3 non-profit organization. FL ...

Valuing Hospital Investment in Information Technology: Does Governance Make a Difference?

PubMed Central

Parente, Stephen T.; Van Horn, R. Lawrence

2006-01-01

This article examines the investment of patient care information technology (IT) systems by a nationwide sample of U.S. short-term acute care hospitals and the resulting impact these systems have in the productivity of institutions from 1990-1998. Of particular interest is the extent to which for-profit and not-for-profit hospitals obtain different results from the adoption of IT systems. We find that the marginal effect of IT on for-profit hospital productivity is to reduce the number of days supplied, while in not-for-profit hospitals the marginal effect of IT is to increase the quantity of services supplied. This resulting effect is consistent with the differing objectives of not-for-profit and for-profit hospitals and demonstrates the positive marginal value of IT as a sustainable and prudent investment. PMID:17427843

A genetic analysis of post-weaning feedlot performance and profitability in Bonsmara cattle.

PubMed

van der Westhuizen, R R; van der Westhuizen, J; Schoeman, S J

2009-02-25

The aim of this study was to identify factors influencing profitability in a feedlot environment and to estimate genetic parameters for and between a feedlot profit function and productive traits measured in growth tests. The heritability estimate of 0.36 for feedlot profitability shows that this trait is genetically inherited and that it can be selected for. The genetic correlations between feedlot profitability and production and efficiency varied from negligible to high. The genetic correlation estimate of -0.92 between feed conversion ratio and feedlot profitability is largely due to the part-whole relationship between these two traits. Consequently, a multiple regression equation was developed to estimate a feed intake value for all performance-tested Bonsmara bulls, which were group fed and whose feed intakes were unknown. These predicted feed intake values enabled the calculation of a post-weaning growth or feedlot profitability value for all tested bulls, even where individual feed intakes were unknown. Subsequently, a feedlot profitability value for each bull was calculated in a favorable economic environment, an average economic environment and in an unfavorable economic environment. The high Pearson and Spearman correlations between the estimate breeding values based on the average economic environment and the other two environments suggested that the average economic environment could be used to calculate estimate breeding values for feedlot profitability. It is therefore not necessary to change the carcass, weaned calf or feed price on a regular basis to allow for possible re-rankings based on estimate breeding values.

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…

Cost Reduction in Vertically Related Industries: Integration versus Nonlinear Pricing,

DTIC Science & Technology

1983-05-01

monopoly controlled -.0. by a welfare (profit plus consumer surplus) maximizing social planner. In the latter case (and only then), it is assumed...sufficient for both superior welfare and profit performance. Inducing the same final good implies that both consumer surplus and industry revenue will be...profits at zero, industry cost savings translate dollar for dollar into higher profits for the upstream monopolist. And, with the same consumer surplus

Profitability of grazing versus mechanical forage harvesting on New York dairy farms.

PubMed

Gloy, B A; Tauer, L W; Knoblauch, W

2002-09-01

The profitability of rotational grazing versus mechanical harvesting of forages was estimated using data from 237 nongrazing and 57 grazing farms participating in the New York farm business summary program in the year 2000. The objective was to perform an empirical comparison of the profitability of grazing versus mechanical forage harvesting systems. A regression analysis technique that controls for treatment selection bias is used to determine the impact of grazing on the rate of return on assets. This is accomplished by joint maximum likelihood estimation of a probit adoption function and a profit function. The results indicate that treatment selection does not have an important impact on the estimate of the profitability of grazing. There were wide ranges and overlap of profitability among herds using the two systems. However, other things equal, farmers utilizing grazing systems were at least if not more profitable than farmers not using grazing systems. After controlling for the factors influencing the decision to graze, we found that herd size, rate of milk production per cow, and prices received for milk have a strong positive impact on profitability. Farmers who perceive potential lifestyle benefits that might be obtained by implementing a grazing system likely do not have to pay an income penalty for adopting a grazing system.

Variation in markup of general surgical procedures by hospital market concentration.

PubMed

Cerullo, Marcelo; Chen, Sophia Y; Dillhoff, Mary; Schmidt, Carl R; Canner, Joseph K; Pawlik, Timothy M

2018-04-01

Increasing hospital market concentration (with concomitantly decreasing hospital market competition) may be associated with rising hospital prices. Hospital markup - the relative increase in price over costs - has been associated with greater hospital market concentration. Patients undergoing a cardiothoracic or gastrointestinal procedure in the 2008-2011 Nationwide Inpatient Sample (NIS) were identified and linked to Hospital Market Structure Files. The association between market concentration, hospital markup and hospital for-profit status was assessed using mixed-effects log-linear models. A weighted total of 1,181,936 patients were identified. In highly concentrated markets, private for-profit status was associated with an 80.8% higher markup compared to public/private not-for-profit status (95%CI: +69.5% - +96.9%; p < 0.001). However, private for-profit status in highly concentrated markets was associated with only a 62.9% higher markup compared to public/private not-for-profit status in unconcentrated markets (95%CI: +45.4% - +81.1%; p < 0.001). Hospital for-profit status modified the association between hospitals' market concentration and markup. Government and private not-for-profit hospitals employed lower markups in more concentrated markets, whereas private for-profit hospitals employed higher markups in more concentrated markets. Copyright © 2017 Elsevier Inc. All rights reserved.

Should not-for-profits go into business?

PubMed

Skloot, E

1983-01-01

To the manager of the not-for-profit organization, the idea of entering into a business venture might seem heretical. The precedent has been set, however, and numbers of not-for-profits are currently earning substantial amounts of income through long-term for profit enterprises that have continuity with the organization's prime mission. The author of this article cautions managers of not-for-profits that an earned-income venture can be a miserable failure unless the organization meets certain conditions: a product to sell, managerial talent, trustee support, an entrepreneurial spirit, and money or the ability to get it. He then describes nine issues managers should consider before undertaking earned-income projects.

Performance Evaluation of Public Non-Profit Hospitals Using a BP Artificial Neural Network: The Case of Hubei Province in China

PubMed Central

Li, Chunhui; Yu, Chuanhua

2013-01-01

To provide a reference for evaluating public non-profit hospitals in the new environment of medical reform, we established a performance evaluation system for public non-profit hospitals. The new “input-output” performance model for public non-profit hospitals is based on four primary indexes (input, process, output and effect) that include 11 sub-indexes and 41 items. The indicator weights were determined using the analytic hierarchy process (AHP) and entropy weight method. The BP neural network was applied to evaluate the performance of 14 level-3 public non-profit hospitals located in Hubei Province. The most stable BP neural network was produced by comparing different numbers of neurons in the hidden layer and using the “Leave-one-out” Cross Validation method. The performance evaluation system we established for public non-profit hospitals could reflect the basic goal of the new medical health system reform in China. Compared with PLSR, the result indicated that the BP neural network could be used effectively for evaluating the performance public non-profit hospitals. PMID:23955238

Fractal Profit Landscape of the Stock Market

PubMed Central

Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

2012-01-01

We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than –q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy. PMID:22558079

13 CFR 107.1510 - How a Licensee computes Earmarked Profit (Loss).

Code of Federal Regulations, 2010 CFR

2010-01-01

... this section is 100 percent, use the following formula to compute your Earmarked Profit (Loss): EP = NI + IK + EME where: EP = Earmarked Profit (Loss) NI = Net Income (Loss), as reported on SBA Form 468...

13 CFR 107.1510 - How a Licensee computes Earmarked Profit (Loss).

Code of Federal Regulations, 2011 CFR

2011-01-01

... this section is 100 percent, use the following formula to compute your Earmarked Profit (Loss): EP = NI + IK + EME where: EP = Earmarked Profit (Loss) NI = Net Income (Loss), as reported on SBA Form 468...

26 CFR 1.183-2 - Activity not engaged in for profit defined.

Code of Federal Regulations, 2010 CFR

2010-04-01

... or personal elements involved. On the other hand, a profit motivation may be indicated where an... not be treated as not engaged in for profit merely because the taxpayer has purposes or motivations...

The effects of for-profit multihospital system ownership on hospital financial and operating performance.

PubMed

Lynch, J R; McCue, M J

1990-11-01

The financial and operating performance of independent not-for-profit hospitals acquired by US for-profit multi-hospital systems in 10 Southern states between the years 1978 and 1982 was explored. The impact of system ownership on acquired hospitals was investigated by comparing the average financial performance of hospitals in the two years immediately prior to acquisition to the average for 1984 and 1985 and by comparing changes in the performance of acquired hospitals with changes in matched independent facilities. Findings suggest that for-profit multi-hospital systems were able to improve many of the financial and operating problems of acquired facilities. In comparison to independent not-for-profit hospitals, acquired hospitals were found to increase access to long-term debt, make improvements to plant and equipment, improve profitability, and increase efficiency to a greater extent. Prices in acquired hospitals rose more than those in independents and liquidity decreased to a greater extent.

Marine reserve effects on fishery profit

PubMed Central

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

2008-01-01

Some studies suggest that fishery yields can be higher with reserves than under conventional management. However, the economic performance of fisheries depends on economic profit, not fish yield. The predictions of higher yields with reserves rely on intensive fishing pressures between reserves; the exorbitant costs of harvesting low-density populations erode profits. We incorporated this effect into a bioeconomic model to evaluate the economic performance of reserve-based management. Our results indicate that reserves can still benefit fisheries, even those targeting species that are expensive to harvest. However, in contrast to studies focused on yield, only a moderate proportion of the coast in reserves (with moderate harvest pressures outside reserves) is required to maximize profit. Furthermore, reserve area and harvest intensity can be traded off with little impact on profits, allowing for management flexibility while still providing higher profit than attainable under conventional management. Ecology Letters (2008) 11: 370–379 PMID:18205836

Wolves in sheep's clothing: Is non-profit status used to signal quality?

PubMed

Jones, Daniel B; Propper, Carol; Smith, Sarah

2017-09-01

Why do many firms in the healthcare sector adopt non-profit status? One argument is that non-profit status serves as a signal of quality when consumers are not well informed. A testable implication is that an increase in consumer information may lead to a reduction in the number of non-profits in a market. We test this idea empirically by exploiting an exogenous increase in consumer information in the US nursing home industry. We find that the information shock led to a reduction in the share of non-profit homes, driven by a combination of home closure and sector switching. The lowest quality non-profits were the most likely to exit. Our results have important implications for the effects of reforms to increase consumer provision in a number of public services. Copyright © 2017. Published by Elsevier B.V.

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

Does procedure profitability impact whether an outpatient surgery is performed at an ambulatory surgery center or hospital?

PubMed

Plotzke, Michael Robert; Courtemanche, Charles

2011-07-01

Ambulatory surgery centers (ASCs) are small (typically physician owned) healthcare facilities that specialize in performing outpatient surgeries and therefore compete against hospitals for patients. Physicians who own ASCs could treat their most profitable patients at their ASCs and less profitable patients at hospitals. This paper asks if the profitability of an outpatient surgery impacts where a physician performs the surgery. Using a sample of Medicare patients from the National Survey of Ambulatory Surgery, we find that higher profit surgeries do have a higher probability of being performed at an ASC compared to a hospital. After controlling for surgery type, a 10% increase in a surgery's profitability is associated with a 1.2 to 1.4 percentage point increase in the probability the surgery is performed at an ASC. Copyright © 2010 John Wiley & Sons, Ltd.

Genetic relationships between growth and carcass traits and profitability in Japanese Brown cattle.

PubMed

Kahi, A K; Oguni, T; Sumio, Y; Hirooka, H

2007-02-01

The objectives of this study were 1) to examine the genetic relationship between growth and carcass traits and carcass price (CaP) and profitability in Japanese Brown cattle, 2) to estimate economic values of carcass and growth traits as regression coefficients of price and profit traits on growth and carcass traits using a multiple regression model, and 3) to compare direct and indirect predictions of the genetic merit of profit obtained from multitrait analysis and selection index, respectively. Growth and carcass traits considered in this study were ADG during the feedlot period, CWT, LM area (LMA), rib thickness (RT), subcutaneous fat thickness (SFT), and marbling score (MS). Carcass price was evaluated as a price trait independent of its influence on profit. Profit traits were defined as 1) net income per year (PROF1), 2) net income per year/energy requirement (PROF2), and 3) net income per year minus feed costs (PROF3). Correlations between direct and indirect predictions were estimated based on EBV of sires and dams with progeny records. The heritability estimate for CaP was 0.41. The heritability estimates for profit traits were high and were 0.62, 0.66, and 0.60 for PROF1, PROF2, and PROF3, respectively. The genetic correlations between CaP and ADG, CWT, LMA, RT, SFT, and MS were 0.19, 0.14, 0.30, 0.38, -0.11, and 0.98, respectively. Among the profit traits, PROF1 had the greatest genetic correlations with growth and carcass traits. The correlations with ADG, CWT, LMA, RT, SFT, and MS were 0.30, 0.21, 0.24, 0.39, -0.01, and 0.69, respectively. These estimates indicate that use of profit traits as a selection criterion may promote desirable correlated responses in growth and carcass traits. The economic values for growth and carcass traits estimated relative to CaP and each profit trait differed because of the apparent differences in the description of these traits. The correlations between EBV for the same profit traits from direct and indirect predictions were high and ranged from 0.818 to 0.846 based on EBV of sires and from 0.786 to 0.798 based on EBV of dams. The strong correlations between direct and indirect predictions for profit indicate that there is no advantage to selecting directly for profit compared with an index with all of the component traits.

High Job Demands and Low Job Control Increase Nurses' Professional Leaving Intentions: The Role of Care Setting and Profit Orientation.

PubMed

Wendsche, Johannes; Hacker, Winfried; Wegge, Jürgen; Rudolf, Matthias

2016-10-01

We investigated how two types of care setting (home care and nursing home) and type of ownership (for-profit vs. public/non-profit) of geriatric care services interacted in influencing registered nurses' intention to give up their profession. In prior research, employment in for-profit-organizations, high job demands, and low job control were important antecedents of nurses' intent to leave. However, the impact of care setting on these associations was inconclusive. Therefore, we tested a mediated moderation model predicting that adverse work characteristics would drive professional leaving intentions, particularly in for-profit services and in nursing homes. A representative German sample of 304 registered nurses working in 78 different teams participated in our cross-sectional study. As predicted, lower job control and higher job demands were associated with higher professional leaving intentions, and nurses reported higher job demands in public/non-profit care than in for-profit care, and in nursing homes compared to home care. Overall, RNs in nursing homes and home care reported similar intent to leave, but in for-profit settings only, nurses working in nursing homes reported higher professional leaving intentions than did nurses in home care, which was linked to lower job control in the for-profit nursing home setting, supporting mediated moderation. Taken together, our results indicate that the interplay of care setting and type of ownership is important when explaining nurses' intentions to give up their profession. © 2016 Wiley Periodicals, Inc. © 2016 Wiley Periodicals, Inc.

Trauma center finances and length of stay: identifying a profitability inflection point.

PubMed

Fakhry, Samir M; Couillard, Debbie; Liddy, Casey T; Adams, David; Norcross, E Douglass

2010-05-01

Trauma centers frequently report unfavorable financial results for the care of injured patients. Many variables contribute to these results. The objective of this study was to determine the relationship of adult trauma patient hospital length of stay (LOS) to trauma center profitability. The trauma registry of a Level I trauma center was queried for patients older than 18 years for the period July 1, 2003 to June 30, 2008. Hospital financial records were matched to patient trauma registry data. There were 7,990 patients who met selection criteria: 71% were men, mean age was 40 years, mean Injury Severity Score was 12 +/-10, 84.2% of injuries were blunt, and mean LOS was 6.23 days. In the 5 years of the study, total charges were $329,315,191, total costs were $137,680,039, and overall profit was $7,644,894. Total costs rose each year and percent collections fell. The bulk of the profit was realized from patients with LOS < 11 days, with progressively escalating cost per case, lower collections, and resultant lower profitability as LOS increased. A notable "inflection point" at 11 days defined the cohort of profitable patients. Trauma patient LOS correlates closely with profitability. In this center, the vast majority of profit was realized from patients with LOS < 11 days and was eroded by most patient cohorts with longer LOS. Identification of an institution's "inflection point" may help direct efforts at increasing profitability and reflects the current reimbursement environment, which rewards shorter LOS over severity and quality. Copyright 2010 American College of Surgeons. Published by Elsevier Inc. All rights reserved.

Comparison of hospitalization rates among for-profit and nonprofit dialysis facilities.

PubMed

Dalrymple, Lorien S; Johansen, Kirsten L; Romano, Patrick S; Chertow, Glenn M; Mu, Yi; Ishida, Julie H; Grimes, Barbara; Kaysen, George A; Nguyen, Danh V

2014-01-01

The vast majority of US dialysis facilities are for-profit and profit status has been associated with processes of care and outcomes in patients on dialysis. This study examined whether dialysis facility profit status was associated with the rate of hospitalization in patients starting dialysis. This was a retrospective cohort study of Medicare beneficiaries starting dialysis between 2005 and 2008 using data from the US Renal Data System. All-cause hospitalization was examined and compared between for-profit and nonprofit dialysis facilities through 2009 using Poisson regression. Companion analyses of cause-specific hospitalization that are likely to be influenced by dialysis facility practices including hospitalizations for heart failure and volume overload, access complications, or hyperkalemia were conducted. The cohort included 150,642 patients. Of these, 12,985 (9%) were receiving care in nonprofit dialysis facilities. In adjusted models, patients receiving hemodialysis in for-profit facilities had a 15% (95% confidence interval [95% CI], 13% to 18%) higher relative rate of hospitalization compared with those in nonprofit facilities. Among patients receiving peritoneal dialysis, the rate of hospitalization in for-profit versus nonprofit facilities was not significantly different (relative rate, 1.07; 95% CI, 0.97 to 1.17). Patients on hemodialysis receiving care in for-profit dialysis facilities had a 37% (95% CI, 31% to 44%) higher rate of hospitalization for heart failure or volume overload and a 15% (95% CI, 11% to 20%) higher rate of hospitalization for vascular access complications. Hospitalization rates were significantly higher for patients receiving hemodialysis in for-profit compared with nonprofit dialysis facilities.

[Comparative analysis of the non-profit, for-profit and public hospital providers: American experiences].

PubMed

Mogyorósy, Zsolt

2004-07-04

The new legislation allowed hospitals and other health care facilities to be converted into for-profit status. The detailed regulatory framework is under development in Hungary. This article reviews the literature of studies comparing hospital financial performance and the quality of care before and after conversion from public or non-profit status to for-profit. Studies were identified through electronic search of Medline (Pubmed), EconLit, Cochrane Library, Economic Evaluation Database (EED), az Health Technology Assessment (HTA) databases, library files and reference lists. The literature search was extended to the Internet, World Bank, International Labor Office (ILO), Organization for Economic Cooperation and Development (OECD), and WHO websites as well as government, academic institutions and large insurance companies web pages for unpublished online information. Time series and before-after studies and systematic literature reviews were included. The conversion from non-profit to for-profit status improved the profitability of the hospitals. However the quality of care (measures in mortality, frequency of side effects, complications) might suffer in the first couple years of the conversion. The conversion may increase the total health care expenditures per capita. Trustful relationship between patients and physicians may also be threatened. The generalisability of the American experiences into the Hungarian single payer system may be limited. From societal point of view, for-profit providers could provide socially beneficial care in areas where it is possible to define, monitor and evaluate the nature and quality characteristics of the services, as well as market competition can be ensured. However most of the healthcare services are too complex to fall into this category.

76 FR 70224 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-10

... claimed is correct. Respondents: Private Sector: Businesses or other for-profits. Estimated Total Burden... Return, for the employees involved. Respondents: Private Sector: Businesses or other for-profits, Not.... Respondents: Private Sector: Businesses or other for-profits. [[Page 70225

A study on pricing decision of supply chain based on fairness concern

NASA Astrophysics Data System (ADS)

Yang, Hongxiong; Sun, Xiongle

2017-03-01

The fairness concern is introduced into a closed-loop supply chain, which includes a manufacturer and a retailer. This paper study the effect of fairness concern on wholesale price, retail price, recycling prices, manufacturer profits and retails profits under two situation: only the manufacturer is fairness concern and only the retailer is fairness concern. Studies show that: Retailer's fairness concern will reduce the price of the wholesale price, while the retail price and the recycling price unchanged, which led to the retailer to get more supply chain profits. Manufacturers' fairness concerns will raise the wholesale price, thereby increasing the manufacturer's supply chain profit, and the retailer's profit is compromised.

Profitability primer: a guide to profitability analysis in the electric power industry

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

Woo, C.K.; Lloyd-Zannetti, D.; Martin, J.

1996-06-01

As the electric power industry is opened to forces of competition, increased attention must be focused to develop products and services that deliver good value to customers and to identify customer segments that are profitable to serve. This primer introduces the concept of profitability analysis and its application to the electric power industry. The primer recognizes that some segments of the business will remain monopolistic and subject to regulations, while other segments will become competitive. The primer also recognizes that customer profitability is critically dependent on a host of related issues such as how internal costs are allocated to variousmore » functions and how revenues are collected and allocated.« less

Profit 󈨐 Summary Report. Report of the Profit Study Group

DTIC Science & Technology

1976-12-07

SECRETARY OF DEFENSE (INSTALLATIONS ANI) LOGISTICS), WASHINGTON, D.C, I ml- 7 DECEMBER 1976 J "’ 1 -/i _ - _ I .tQ -, 4 Best i-ivaiiaui Copy. U I / I...Distribution Unlimited M PROFIT 󈨐 STUDY TEAM Director Brigadier General James W. Stansberry -• Deputy Director Colonel Charles J . Elliott Research...Data Coverage 11-6 Distribution of Profit 󈨐 Data 11-8 Data Quality Assurance 11-10 Participating Companies 11-12 Quantitatire Results 11-14 ) \\i J

There's no profiting from a joint venture misadventure.

PubMed

Herschman, Gary W

2004-10-01

In St. David's vs. IRS, a not-for-profit health system effectively challenged the IRS's determination that the system should be disqualified from tax exemption because it had entered a 50/50 joint venture with a for-profit system. The court decisions in St. David's, coupled with a recent IRS ruling, Revenue Ruling 2004-51, provide insight into how a not-for-profit hospital can structure such a joint venture to avoid jeopardizing its tax-exempt status.

78 FR 69739 - South Dakota Disaster # D-00063

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-20

.... Economic Injury (EIDL) Loan Application Deadline Date: 08/08/2014. ADDRESSES: Submit completed loan.../2013, Private Non- Profit organizations that provide essential services of governmental nature may file...-Profit Organizations Without Credit Available 2.875 Elsewhere For Economic Injury: Non-Profit...

78 FR 48764 - South Dakota Disaster # SD-00061

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-09

.../2013. Economic Injury (EIDL) Loan Application Deadline Date: 05/02/2014. ADDRESSES: Submit completed... on 08/02/2013, private non- profit organizations that provide essential services of governmental...-Profit Organizations without Credit Available Elsewhere 2.875 For Economic Injury: Non-Profit...

15 CFR 2007.1 - Information required of interested parties in submitting requests for modifications in the last...

Code of Federal Regulations, 2012 CFR

2012-01-01

...) Profitability of firm on firms producing the like product, if possible show profit data by product line; (8... including materials, labor and overhead; (10) Profitability of firms producing the product; (11) Information...

15 CFR 2007.1 - Information required of interested parties in submitting requests for modifications in the last...

Code of Federal Regulations, 2013 CFR

2013-01-01

...) Profitability of firm on firms producing the like product, if possible show profit data by product line; (8... including materials, labor and overhead; (10) Profitability of firms producing the product; (11) Information...

15 CFR 2007.1 - Information required of interested parties in submitting requests for modifications in the last...

Code of Federal Regulations, 2014 CFR

2014-01-01

...) Profitability of firm on firms producing the like product, if possible show profit data by product line; (8... including materials, labor and overhead; (10) Profitability of firms producing the product; (11) Information...

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

Relationship between profitability and type traits and derivation of economic values for reproduction and survival traits in Chianina beef cows.

PubMed

Forabosco, F; Bozzi, R; Boettcher, P; Filippini, F; Bijma, P; Van Arendonk, J A M

2005-09-01

The objectives of this study were 1) to propose a profit function for Italian Chianina beef cattle; 2) to derive economic values for some biological variables in beef cows, specifically, production expressed as the number of calves born alive per year (NACY), age at the insemination that resulted in the birth of the first calf (FI), and length of productive life (LPL); and 3) to investigate the relationship between the phenotypic profit function and type traits as early predictors of profitability in the Chianina beef cattle population. The average profit was 196 Euros/(cow.yr) for the length of productive life (LPL) and was obtained as the difference between the average income of 1,375 Euros/(cow.yr) for LPL and costs of 1,178 Euros/(cow.yr) of LPL. The mean LPL was equal to 5.97 yr, so the average total phenotypic profit per cow on a lifetime basis was 1,175 Euros. A normative approach was used to derive the economic weights for the biological variables. The most important trait was the number of calves born alive (+4.03.cow(-1).yr(-1) and +24.06 Euros/cow). An increase of 1 d in LPL was associated with an increase of +0.19 Euros/(cow.yr) and +1.65 Euros/cow on a lifetime basis. Increasing FI by 1 d decreased profit by 0.42 Euros/(cow.yr) and 2.51 Euros/cow. Phenotypic profit per cow had a heritability of 0.29. Heritabilities for eight muscularity traits ranged from 0.16 to 0.23, and for the seven body size traits between 0.21 and 0.30. The conformation trait final score can be used as an early predictor of profitability. The sale price of the animal and differences in the revenue and costs of offspring due to muscularity should be included in a future profit function.

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.

For-Profit Hospital Ownership Status and Use of Brachytherapy after Breast-Conserving Surgery

PubMed Central

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.

2014-01-01

BACKGROUND Little is known about the relation between surgical 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. METHODS We conducted a retrospective study of female Medicare beneficiaries receiving 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 using hierarchical generalized linear models. RESULTS The sample consisted of 35,118 women, 8.0% of whom had surgery at for-profit hospitals. Among patients who received RT, those who underwent surgery at for-profit hospitals were significantly more likely to receive brachytherapy (20.2%) than patients treated at not-for-profit hospitals (15.2%; OR for for-profit vs. not-for-profit: 1.50; 95%CI: 1.23–1.84; p<0.001). Among women aged 66–79, there was no relation between hospital ownership status and overall RT use. Among women aged 80–94 years old – the group least likely to benefit from RT due to shorter life expectancy – receipt of surgery at a for-profit hospital was significantly associated with higher overall RT use (OR: 1.22; 95%CI: 1.03–1.45, p=0.03) and brachytherapy use (OR: 1.66; 95%CI: 1.18–2.34, p=0.003). CONCLUSIONS Surgical 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, surgical care at a for-profit hospital was associated with higher overall RT use, with this difference largely driven by the use of brachytherapy. PMID:24787104

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.

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.

Predicting Firm Success From the Facial Appearance of Chief Executive Officers of Non-Profit Organizations.

PubMed

Re, Daniel E; Rule, Nicholas O

2016-10-01

Recent research has demonstrated that judgments of Chief Executive Officers' (CEOs') faces predict their firms' financial performance, finding that characteristics associated with higher power (e.g., dominance) predict greater profits. Most of these studies have focused on CEOs of profit-based businesses, where the main criterion for success is financial gain. Here, we examined whether facial appearance might predict measures of success in a sample of CEOs of non-profit organizations (NPOs). Indeed, contrary to findings for the CEOs of profit-based businesses, judgments of leadership and power from the faces of CEOs of NPOs negatively correlated with multiple measures of charitable success (Study 1). Moreover, CEOs of NPOs looked less powerful than the CEOs of profit-based businesses (Study 2) and leadership ratings positively associated with warmth-based traits and NPO success when participants knew the faces belonged to CEOs of NPOs (Study 3). CEOs who look less dominant may therefore achieve greater success in leading NPOs, opposite the relationship found for the CEOs of profit-based companies. Thus, the relationship between facial appearance and leadership success varies by organizational context. © The Author(s) 2016.

Design for life-cycle profit with simultaneous consideration of initial manufacturing and end-of-life remanufacturing

NASA Astrophysics Data System (ADS)

Kwak, Minjung; Kim, Harrison

2015-01-01

Remanufacturing is emerging as a promising solution for achieving green, profitable businesses. This article considers a manufacturer that produces new products and also remanufactured versions of the new products that become available at the end of their life cycle. For such a manufacturer, design decisions at the initial design stage determine both the current profit from manufacturing and future profit from remanufacturing. To maximize the total profit, design decisions must carefully consider both ends of product life cycle, i.e. manufacturing and end-of-life stages. This article proposes a decision-support model for the life-cycle design using mixed-integer nonlinear programming. With an aim to maximize the total life-cycle profit, the proposed model searches for an (at least locally) optimal product design (i.e. design specifications and the selling price) for the new and remanufactured products. It optimizes both the initial design and design upgrades at the end-of-life stage and also provides corresponding production strategies, including production quantities and take-back rate. The model is extended to a multi-objective model that maximizes both economic profit and environmental-impact saving. To illustrate, the developed model is demonstrated with an example of a desktop computer.

76 FR 8802 - New Jersey Disaster #NJ-00019

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-15

.../2010. Effective Date: 02/04/2011. Physical Loan Application Deadline Date: 04/05/2011. Economic Injury...- Profit organizations that provide essential services of governmental nature may file disaster loan...-Profit Organizations without Credit Available Elsewhere.. 3.000 For Economic Injury: Non-Profit...

76 FR 33413 - Proposed Renewal Without Change; Comment Request; Nine Bank Secrecy Act Recordkeeping Requirements

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-08

... a currently approved information collection. Affected Public: Businesses and other for-profit... currently approved information collection. Affected Public: Businesses and other for-profit institutions... information collection. Affected Public: Businesses and other for-profit institutions. [[Page 33414

76 FR 11248 - Agency Information Collection Activities: Proposed Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-01

... the standards; and to fulfill certain statutory reporting requirements; Frequency: Occasionally; Affected Public: Private Sector: Business or other for-profits, Not-for-profit institutions; Number of...-1103); Frequency: Once; Affected Public: Private Sector, Business or other for profits; Number of...

32 CFR 173.1 - Scope.

Code of Federal Regulations, 2011 CFR

2011-07-01

... CERTIFICATE AND PROFIT REDUCTION CLAUSE § 173.1 Scope. (a) The purpose of the Competitive Information... Profit Reduction Clause is to ensure effective protection of the Government's interest in making contract awards when a Competitive Information Certification is required. The Profit Reduction Clause is required...

32 CFR 173.1 - Scope.

Code of Federal Regulations, 2010 CFR

2010-07-01

... CERTIFICATE AND PROFIT REDUCTION CLAUSE § 173.1 Scope. (a) The purpose of the Competitive Information... Profit Reduction Clause is to ensure effective protection of the Government's interest in making contract awards when a Competitive Information Certification is required. The Profit Reduction Clause is required...

76 FR 27752 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-12

... Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign...) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations... adjustments to earnings and profits (or accumulated profits) for certain foreign deferred compensation plans...

78 FR 29812 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-21

.... Affected Public: Private Sector: Businesses or other for-profits. Estimated Annual Burden Hours: 81,190... was computed and deposited. Affected Public: Private Sector: Businesses or other for-profits... taxpayer examinations. Affected Public: Private Sector: Businesses or other for-profits. Estimated Annual...

48 CFR 1515.404-4 - Profit.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

IDS conversions to for-profit status: structuring the deal.

PubMed

Jaques, D A

1998-10-01

Not-for-profit integrated delivery systems (IDSs) may convert assets to for-profit status in a variety of ways, but typically choose from three basic conversion structures: sale of assets, joint ventures, and lease or management agreements. To select the optimal conversion structure, not-for-profit IDS executives should understand the forces driving their organization's desire or need to effect such a conversion and examine the legal, business, and political implications of each option in light of the organization's particular circumstances.

M&A needn't be a loser's game.

PubMed

Selden, Larry; Colvin, Geoffrey

2003-06-01

Three out of four acquisitions fail; they destroy wealth for the buyer's shareholders, who end up worse off than they would have been had the deal not been done. But it doesn't have to be that way, argue the authors. In evaluating acquisitions, companies must look beyond the lure of profits the income statement promises and examine the balance sheet, where the company keeps track of capital. It's ignoring the balance sheet that causes so many acquisitions to destroy shareholders' wealth. Unfortunately, most executives focus only on sales and profits going up, never realizing that they've put in motion a plan to destroy their company's true profitability--its return on invested capital. M&A, like other aspects of running a company, works best when seen as a way to create shareholder value through customers. Some deals are sought to help create better value propositions for the business or to better execute current strategies--or to block competitors from doing these things. But most deals are about customers and should start with an analysis of customer profitability. Some customers are deliciously profitable; others are dismal money losers. The better an acquirer understands the profitability of its own customers, the better positioned it will be to perform such analyses on other companies. In this article, the authors show that customer profitability varies far more dramatically than most managers suspect. They also describe how to measure the profitability of customers. By understanding the economics of customer profitability, companies can avoid making deals that hurt their shareholders, they can identify surprising deals that do create wealth, and they can salvage deals that would otherwise be losers.

Application of a computer model to predict optimum slaughter end points for different biological types of feeder cattle.

PubMed

Williams, C B; Bennett, G L

1995-10-01

A bioeconomic model was developed to predict slaughter end points of different genotypes of feeder cattle, where profit/rotation and profit/day were maximized. Growth, feed intake, and carcass weight and composition were simulated for 17 biological types of steers. Distribution of carcass weight and proportion in four USDA quality and five USDA yield grades were obtained from predicted carcass weights and composition. Average carcass value for each genotype was calculated from these distributions under four carcass pricing systems that varied from value determined on quality grade alone to value determined on yield grade alone. Under profitable market conditions, rotation length was shorter and carcass weights lighter when the producer's goal was maximum profit/day, compared with maximum profit/rotation. A carcass value system based on yield grade alone resulted in greater profit/rotation and in lighter and leaner carcasses than a system based on quality grade alone. High correlations ( > .97) were obtained between breed profits obtained with different sets of input/output prices and carcass price discount weight ranges. This suggests that breed rankings on the basis of breed profits may not be sensitive to changes in input/output market prices. Steers that were on a grower-stocker system had leaner carcasses, heavier optimum carcass weight, greater profits, and less variation in optimum carcass weights between genotypes than steers that were started on a high-energy finishing diet at weaning. Overall results suggest that breed choices may change with different carcass grading and value systems and postweaning production systems. This model has potential to provide decision support in marketing fed cattle.

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.

Comparison of Hospitalization Rates among For-Profit and Nonprofit Dialysis Facilities

PubMed Central

Johansen, Kirsten L.; Romano, Patrick S.; Chertow, Glenn M.; Mu, Yi; Ishida, Julie H.; Grimes, Barbara; Kaysen, George A.; Nguyen, Danh V.

2014-01-01

Summary Background and objectives The vast majority of US dialysis facilities are for-profit and profit status has been associated with processes of care and outcomes in patients on dialysis. This study examined whether dialysis facility profit status was associated with the rate of hospitalization in patients starting dialysis. Design, setting, participants, & methods This was a retrospective cohort study of Medicare beneficiaries starting dialysis between 2005 and 2008 using data from the US Renal Data System. All-cause hospitalization was examined and compared between for-profit and nonprofit dialysis facilities through 2009 using Poisson regression. Companion analyses of cause-specific hospitalization that are likely to be influenced by dialysis facility practices including hospitalizations for heart failure and volume overload, access complications, or hyperkalemia were conducted. Results The cohort included 150,642 patients. Of these, 12,985 (9%) were receiving care in nonprofit dialysis facilities. In adjusted models, patients receiving hemodialysis in for-profit facilities had a 15% (95% confidence interval [95% CI], 13% to 18%) higher relative rate of hospitalization compared with those in nonprofit facilities. Among patients receiving peritoneal dialysis, the rate of hospitalization in for-profit versus nonprofit facilities was not significantly different (relative rate, 1.07; 95% CI, 0.97 to 1.17). Patients on hemodialysis receiving care in for-profit dialysis facilities had a 37% (95% CI, 31% to 44%) higher rate of hospitalization for heart failure or volume overload and a 15% (95% CI, 11% to 20%) higher rate of hospitalization for vascular access complications. Conclusions Hospitalization rates were significantly higher for patients receiving hemodialysis in for-profit compared with nonprofit dialysis facilities. PMID:24370770

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.

75 FR 54422 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-07

... this new control number. Affected Public: Private Sector: Businesses or other for-profits. Estimated.... Affected Public: Private Sector: Businesses or other for-profits. Estimated Total Reporting Burden: 92,500... to this new control number. Affected Public: Private Sector: Businesses or other for-profits...

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

ERIC Educational Resources Information Center

Cook, Catherine R.; Fennell, Marylouise

2001-01-01

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

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...

78 FR 67210 - Santa Clara Pueblo Disaster #NM-00038

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-08

.../2013 Effective Date: 10/29/2013 Physical Loan Application Deadline Date: 12/30/2013 Economic Injury...- Profit organizations that provide essential services of governmental nature may file disaster loan... Non-Profit Organizations Without Credit Available Elsewhere 2.875 For Economic Injury: Non-Profit...

Financial Analysis of For Profit Child Care: A Work in Progress.

ERIC Educational Resources Information Center

Stephens, Keith

1989-01-01

Compares revenues, debts, investments, and profit margins of for-profit publicly and privately owned day care centers. An evaluation tool was developed through analysis of financial statements of seven privately owned child care businesses and six publicly owned child care chains. (RJC)

14 CFR Section 8 - General

Code of Federal Regulations, 2011 CFR

2011-01-01

... UNIFORM SYSTEM OF ACCOUNTS AND REPORTS FOR LARGE CERTIFICATED AIR CARRIERS Profit and Loss Classification Section 8 General (a) The profit and loss accounts are designed to reflect, through natural groupings, the... the dual subdivision of profit and loss elements in terms of both natural objectives and functional...

75 FR 883 - Agency Information Collection Activity Seeking OMB Approval

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-06

...: The FAA invites public comments about our intention to request the Office of Management and Budget's..., universities, not for profit organizations, and profit organizations for security research. DATES: Please... for the award and administration of research grants to colleges, universities, not for profit...

26 CFR 509.105 - Industrial and commercial profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... sales promotion, the orders being transmitted to Switzerland for acceptance, then the profits arising... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Industrial and commercial profits. 509.105 Section 509.105 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...

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...

Influence of individual rationality on continuous double auction markets with networked traders

NASA Astrophysics Data System (ADS)

Zhang, Junhuan

2018-04-01

This paper investigates the influence of individual rationality of buyers and sellers on continuous double auction market outcomes in terms of the proportion of boundedly-rational buyers and sellers. The individual rationality is discussed in a social network artificial stock market model by embedding network formation and information set. Traders automatically select the most profitable trading strategy based on individual and social learning of the profits and trading strategies of themselves and their neighbors, and submit orders to markets. The results show that (i) a higher proportion of boundedly-rational sellers induces a higher market price, higher sellers' profits and a higher market efficiency; (ii) a higher proportion of boundedly-rational sellers induces a lower number of trades and lower buyers' profits; (iii) a higher proportion of boundedly-rational buyers induces a lower market price, a lower number of trades, and lower sellers' profits; (iv) a higher proportion of boundedly-rational buyers induces higher buyers' profits and a higher market efficiency.

A longitudinal analysis of the impact of hospital service line profitability on the likelihood of readmission.

PubMed

Navathe, Amol S; Volpp, Kevin G; Konetzka, R Tamara; Press, Matthew J; Zhu, Jingsan; Chen, Wei; Lindrooth, Richard C

2012-08-01

Quality of care may be linked to the profitability of admissions in addition to level of reimbursement. Prior policy reforms reduced payments that differentially affected the average profitability of various admission types. The authors estimated a Cox competing risks model, controlling for the simultaneous risk of mortality post discharge, to determine whether the average profitability of hospital service lines to which a patient was admitted was associated with the likelihood of readmission within 30 days. The sample included 12,705,933 Medicare Fee for Service discharges from 2,438 general acute care hospitals during 1997, 2001, and 2005. There was no evidence of an association between changes in average service line profitability and changes in readmission risk, even when controlling for risk of mortality. These findings are reassuring in that the profitability of patients' admissions did not affect readmission rates, and together with other evidence may suggest that readmissions are not an unambiguous quality indicator for in-hospital care.

Firm profitability and the network of organizational capabilities

NASA Astrophysics Data System (ADS)

Wagner, Friedrich; Milaković, Mishael; Alfarano, Simone

2010-11-01

A Laplace distribution for firm profit rates (or returns on assets) can be obtained through the sum of many independent shocks if the number of shocks is Poisson distributed. Interpreting this as a linear chain of events, we generalize the process to a hierarchical network structure. The hierarchical model reproduces the observed distributional patterns of firm profitability, which crucially depend on the life span of firms. While the profit rates of long-lived firms obey a symmetric Laplacian, short-lived firms display a different behavior depending on whether they are capable of generating positive profits or not. Successful short-lived firms exhibit a symmetric yet more leptokurtic pdf than long-lived firms. Our model suggests that these firms are more dynamic in their organizational capabilities, but on average also face more risk than long-lived firms. Finally, short-lived firms that fail to generate positive profits have the most leptokurtic distribution among the three classes, and on average lose slightly more than their total assets within a year.

Ownership status and patterns of care in hospice: results from the National Home and Hospice Care Survey.

PubMed

Carlson, Melissa D A; Gallo, William T; Bradley, Elizabeth H

2004-05-01

The number of for-profit hospices increased nearly 4-fold over the past decade, more than 6 times the growth of nonprofit hospices. Despite this growth, the impact of ownership on hospice care is largely unknown. We sought to assess differences in the provision of services to patients of for-profit and nonprofit hospices. Using the 1998 National Home and Hospice Care Survey, we examined services used by patients (N = 2080) cared for by 422 hospices nationwide. We used multivariable ordered logistic and logistic regression to assess the effect of profit status on service use, adjusting for potentially confounding patient and organizational characteristics. We calculated point estimates adjusted for sampling weights and standard errors adjusted for the clustering of patients within hospices. In ordered logistic models controlling for organizational and patient factors, patients of for-profit hospices received a significantly narrower range of services (adjusted odds ratio [OR], 0.45; 95% confidence interval [CI], 0.22-0.92) than patients of nonprofit hospices. This result is driven by patients of for-profit hospices receiving significantly fewer types of hospice services that federal regulations term "noncore" or more discretionary services (adjusted OR, 0.34; 95% CI, 0.15-0.75). The pattern of care differs in for-profit and nonprofit hospices. As the industry develops a substantial for-profit presence, it is critical for clinicians and other healthcare professionals to be alert to the potential impact of profit status on the care their patients receive.

75 FR 3964 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-25

... warranted. Respondents: Businesses or other for-profits. Estimated Total Burden Hours: 131,555 hours. OMB... electronically make FTDs and tax payments through EFTPS. Respondents: Businesses or other for-profits. Estimated... them. Respondents: Not-for-profit institutions. Estimated Total Burden Hours: 11,052,594 hours. OMB...

43 CFR 2932.5 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-10-01

... profit, receive money, amortize equipment, or obtain goods or services, as compensation from participants... by the permit is not profit-making or the business as a whole is not profitable. (3) Use of the... Areas § 2932.5 Definitions. Actual expenses means money spent directly on the permitted activity. These...

43 CFR 2932.5 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-10-01

... profit, receive money, amortize equipment, or obtain goods or services, as compensation from participants... by the permit is not profit-making or the business as a whole is not profitable. (3) Use of the... Areas § 2932.5 Definitions. Actual expenses means money spent directly on the permitted activity. These...

43 CFR 2932.5 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-10-01

... profit, receive money, amortize equipment, or obtain goods or services, as compensation from participants... by the permit is not profit-making or the business as a whole is not profitable. (3) Use of the... Areas § 2932.5 Definitions. Actual expenses means money spent directly on the permitted activity. These...

26 CFR 1.1368-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1368-0 Table of contents. The... and profits. (d) S corporation with earnings and profits. (1) General treatment of distribution. (2... of distributions. (1) In general. (2) Election to distribute earnings and profits first. (i) In...

43 CFR 2932.5 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-10-01

... profit, receive money, amortize equipment, or obtain goods or services, as compensation from participants... by the permit is not profit-making or the business as a whole is not profitable. (3) Use of the... Areas § 2932.5 Definitions. Actual expenses means money spent directly on the permitted activity. These...

How Managerial Ownership Affects Profit Maximization in Newspaper Firms.

ERIC Educational Resources Information Center

Busterna, John C.

1989-01-01

Explores whether different levels of a manager's ownership of a newspaper affects the manager's profit maximizing attitudes and behavior. Finds that owner-managers tend to place less emphasis on profits than non-owner-controlled newspapers, contrary to economic theory and empirical evidence from other industries. (RS)

A Small, For-Profit College Unnerves Pittsburgh Academics.

ERIC Educational Resources Information Center

Borrego, Anne Marie

2001-01-01

Explores how Pittsburgh's traditional colleges did not fight the for-profit University of Phoenix when it arrived, but are now going after a tiny for-profit institution, Potomac College, that wants to expand into the area. The colleges claim the school unnecessarily duplicates offerings they provide. (EV)

29 CFR 95.26 - Non-Federal audits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

7 CFR 3019.26 - Non-Federal audits.

Code of Federal Regulations, 2010 CFR

2010-01-01

... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

Education for Profit.

ERIC Educational Resources Information Center

Kirp, David L.

2003-01-01

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

78 FR 24466 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-25

.... Affected Public: Private Sector: Businesses or other for-profits. Estimated Annual Burden Hours: 24,206,448... correctly computed. Affected Public: Private Sector: Businesses or other for-profits. Estimated Annual...: Private Sector: Businesses or other for-profits. Estimated Annual Burden Hours: 51,024. OMB Number: 1545...

7 CFR 764.351 - Emergency loan uses.

Code of Federal Regulations, 2012 CFR

2012-01-01

... sale; and (vi) Refinance farm-related debts other than real estate to improve farm profitability, if... be used to: (1) Pay costs associated with reorganizing the farm to improve its profitability except... than real estate to improve farm profitability, if the applicant has refinanced direct or guaranteed...

48 CFR 215.404-76 - Reporting profit and fee statistics.

Code of Federal Regulations, 2011 CFR

2011-10-01

... statistics. 215.404-76 Section 215.404-76 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contract Pricing 215.404-76 Reporting profit and fee statistics. Follow the procedures at PGI 215.404-76 for reporting profit and fee statistics. [71 FR 69494, Dec. 1, 2006] ...

30 CFR 220.022 - Calculation of net profit share payment.

Code of Federal Regulations, 2010 CFR

2010-07-01

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

24 CFR 1006.370 - Federal administrative requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Governments.” (b) Non-profit organizations. The requirements of OMB Circular No. A-122, “Cost Principles for Non-profit Organizations,” and the requirements of 24 CFR part 84, “Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-profit...

48 CFR 2815.404-4 - Profit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Profit. 2815.404-4 Section 2815.404-4 Federal Acquisition Regulations System DEPARTMENT OF JUSTICE Contracting Methods and Contract Types CONTRACTING BY NEGOTIATION Contract Pricing 2815.404-4 Profit. If a contractor insists on a...

48 CFR 215.404-76 - Reporting profit and fee statistics.

Code of Federal Regulations, 2010 CFR

2010-10-01

... statistics. 215.404-76 Section 215.404-76 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contract Pricing 215.404-76 Reporting profit and fee statistics. Follow the procedures at PGI 215.404-76 for reporting profit and fee statistics. [71 FR 69494, Dec. 1, 2006] ...

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)

26 CFR 1.1368-0 - Table of contents.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.1368-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.1368-0 - Table of contents.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

26 CFR 1.1368-0 - Table of contents.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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…

10 CFR 603.230 - Fee or profit.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Fee or profit. 603.230 Section 603.230 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Appropriate Use of Technology Investment Agreements § 603.230 Fee or profit. The contracting officer may not use a TIA if any...

For-Profit Schools: They Get IT

ERIC Educational Resources Information Center

Waters, John K.

2011-01-01

The for-profit sector of higher education has generated some disturbing headlines recently. Widely publicized charges of predatory recruiting practices have prompted new regulations and provided fuel for scorching criticism of the entire business model. But while the spotlight is focused on what for-profits are doing wrong, are people overlooking…

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...

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…

48 CFR 215.404-73 - Alternate structured approaches.

Code of Federal Regulations, 2011 CFR

2011-10-01

... an element of contract cost (see FAR 31.205-10) and reductions were made directly to the profit... the alternate, but it shall include— (1) Consideration of the three basic components of profit... prenegotiation profit objective by the amount of facilities capital cost of money under Cost Accounting Standard...

48 CFR 215.404-73 - Alternate structured approaches.

Code of Federal Regulations, 2010 CFR

2010-10-01

... an element of contract cost (see FAR 31.205-10) and reductions were made directly to the profit... the alternate, but it shall include— (1) Consideration of the three basic components of profit... prenegotiation profit objective by the amount of facilities capital cost of money under Cost Accounting Standard...

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...

26 CFR 1.857-11 - Non-REIT earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not satisfy section... profits of real estate investment trusts. (d) Effective date. This regulation is effective for taxable...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 25 Indians 1 2013-04-01 2013-04-01 false Subgrants and subcontracts to non-profit organizations. 276.16 Section 276.16 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR INDIAN SELF... Subgrants and subcontracts to non-profit organizations. The uniform administrative requirements in this part...

48 CFR 1815.404-471 - NASA structured approach for profit or fee objective.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false NASA structured approach for profit or fee objective. 1815.404-471 Section 1815.404-471 Federal Acquisition Regulations System... NEGOTIATION Contract Pricing 1815.404-471 NASA structured approach for profit or fee objective. ...

48 CFR 1815.404-471 - NASA structured approach for profit or fee objective.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false NASA structured approach for profit or fee objective. 1815.404-471 Section 1815.404-471 Federal Acquisition Regulations System... NEGOTIATION Contract Pricing 1815.404-471 NASA structured approach for profit or fee objective. ...

Alternative Fuels Data Center: Indianapolis CNG Fueling Station Attracts

Science.gov Websites

Fueling Station Attracts Local Fleets, Turns into Profit Center on Facebook Tweet about Alternative Fuels Data Center: Indianapolis CNG Fueling Station Attracts Local Fleets, Turns into Profit Center on , Turns into Profit Center on Google Bookmark Alternative Fuels Data Center: Indianapolis CNG Fueling

7 CFR 3560.567 - Establishing the profit base on initial investment.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Establishing the profit base on initial investment. 3560.567 Section 3560.567 Agriculture Regulations of the Department of Agriculture (Continued) RURAL... Housing § 3560.567 Establishing the profit base on initial investment. The requirements established under...

Measuring Profitability Impacts of Information Technology: Use of Risk Adjusted Measures.

ERIC Educational Resources Information Center

Singh, Anil; Harmon, Glynn

2003-01-01

Focuses on understanding how investments in information technology are reflected in the income statements and balance sheets of firms. Shows that the relationship between information technology investments and corporate profitability is much better explained by using risk-adjusted measures of corporate profitability than using the same measures…

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...

Profitability of cover crops for single and twin row cotton

USDA-ARS?s Scientific Manuscript database

With the increased interest in cover crops, the impact of adoption on profitability of cash crops is a common question from producers. The objective of this study was to evaluate the profitability of cover crops for single and twin row cotton (Gossypium hirsutum L.) in Alabama. This experiment inclu...

48 CFR 49.202 - Profit.

Code of Federal Regulations, 2014 CFR

2014-10-01

... Profit. (a) The TCO shall allow profit on preparations made and work done by the contractor for the..., factors to be considered include— (1) Extent and difficulty of the work done by the contractor as compared with the total work required by the contract (engineering estimates of the percentage of completion...

A primer on EVA for health care providers.

PubMed

Grant, James L

2007-01-01

Unlike accounting earnings, economic profit (EVA) is a measure of a company's true earnings because it fully "accounts" for the costs of all forms of financing, including debt and equity. In the EVA view, a company is not truly profitable unless it earns a return on capital that bests the opportunity cost of capital. That being said, the question addressed here is how to measure the economic profit of providers in the health care sector, which is largely comprised of not-for-profit organizations such as clinics, laboratories, and hospitals.

Coordination-based inventory management for deteriorating items in a two-echelon supply chain with profit sharing

NASA Astrophysics Data System (ADS)

Yu, Jonas C. P.; Lin, Yu-Siang; Wang, Kung-Jeng

2013-09-01

This study develops a model for inventory management consisting of a two-echelon supply chain (SC) with profit sharing and deteriorating items. The retailer and the supplier act as the leader and follower, in which the supplier faces a huge setup cost and economic order quantity ordering strategy. The market demand is affected by the sale price of the product, and the inventory has a deterioration rate following a Weibull distribution. The retailer executes three profit-sharing mechanisms to motivate the supplier to participate in SC optimisation and to extend the life cycle of the product. A search algorithm is developed to determine the solutions as using the profit-sharing mechanisms. The outcomes from numerical experiments demonstrate the profitability of the proposed model.

Small Retailers' Tobacco Sales and Profit Margins in Two Disadvantaged Areas of England

PubMed Central

Hitchman, Sara C.; Calder, Robert; Rooke, Catriona; McNeill, Ann

2016-01-01

Aim To explore tobacco profit margins and sales among small retailers in England. Methods Interviews with managers/owners of 62 small retail shops that sold tobacco in disadvantaged areas of Newcastle and London, England. The interviews included questions about tobacco sales and profit margins, and interest in reducing reliance on tobacco sales. Results The majority of retailers (89%) reported low overall profit margins on tobacco sales (< 6%). The most common response was a profit margin of 4–6%,with some reporting lower margins for price-marked packs of cigarettes (1–6%) and higher margins for non-price marked or premium brands (7% to over 10%). A few mentioned higher profit margins for e-cigarettes. Despite this, most thought tobacco sales were important (90%), and attributed this reliance to footfall (81%), i.e., customers purchasing tobacco also purchasing other products. 42% of retailers expressed interest in reducing their reliance on tobacco sales. Conclusions Small retailers report low tobacco profit margins, but high reliance on tobacco sales because of footfall. Retailer interest in reducing reliance on tobacco sales warrants further research into opportunities for disinvestment. Additionally, retailers' belief that they are reliant on tobacco sales because of footfall should be further investigated. PMID:29546150

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

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.

The role of private non-profit healthcare organizations in NHS systems: Implications for the Portuguese hospital devolution program.

PubMed

Almeida, Álvaro S

2017-06-01

The national health services (NHS) of England, Portugal, Finland and other single-payer universalist systems financed by general taxation, are based on the theoretical principle of an integrated public sector payer-provider. However, in practice one can find different forms of participation of non-public healthcare providers in those NHS, including private for profit providers, but also third sector non-profit organizations (NPO). This paper reviews the role of non-public non-profit healthcare organizations in NHS systems. By crossing a literature review on privatization of national health services with a literature review on the comparative performance of non-profit and for-profit healthcare organizations, this paper assesses the impact of contracting private non-profit healthcare organizations on the efficiency, quality and responsiveness of services, in public universal health care systems. The results of the review were then compared to the existing evidence on the Portuguese hospital devolution to NPO program. The evidence in this paper suggests that NHS health system reforms that transfer some public-sector hospitals to NPO should deliver improvements to the health system with minimal downside risks. The very limited existing evidence on the Portuguese hospital devolution program suggests it improved efficiency and access, without sacrificing quality. Copyright © 2017 Elsevier B.V. All rights reserved.

Profitability of Integrated Management of Fusarium Head Blight in North Carolina Winter Wheat.

PubMed

Cowger, Christina; Weisz, Randy; Arellano, Consuelo; Murphy, Paul

2016-08-01

Fusarium head blight (FHB) is one of the most difficult small-grain diseases to manage, due to the partial effectiveness of management techniques and the narrow window of time in which to apply fungicides profitably. The most effective management approach is to integrate cultivar resistance with FHB-specific fungicide applications; yet, when forecasted risk is intermediate, it is often unclear whether such an application will be profitable. To model the profitability of FHB management under varying conditions, we conducted a 2-year split-plot field experiment having as main plots high-yielding soft red winter wheat cultivars, four moderately resistant (MR) and three susceptible (S) to FHB. Subplots were sprayed at flowering with Prosaro or Caramba, or left untreated. The experiment was planted in seven North Carolina environments (location-year combinations); three were irrigated to promote FHB development and four were not irrigated. Response variables were yield, test weight, disease incidence, disease severity, deoxynivalenol (DON), Fusarium-damaged kernels, and percent infected kernels. Partial profits were compared in two ways: first, across low-, medium-, or high-DON environments; and second, across environment-cultivar combinations divided by risk forecast into "do spray" and "do not spray" categories. After surveying DON and test weight dockage among 21 North Carolina wheat purchasers, three typical market scenarios were used for modeling profitability: feed-wheat, flexible (feed or flour), and the flour market. A major finding was that, on average, MR cultivars were at least as profitable as S cultivars, regardless of epidemic severity or market. Fungicides were profitable in the feed-grain and flexible markets when DON was high, with MR cultivars in the flexible or flour markets when DON was intermediate, and on S cultivars aimed at the flexible market. The flour market was only profitable when FHB was present if DON levels were intermediate and cultivar resistance was combined with a fungicide. It proved impossible to use the risk forecast to predict profitability of fungicide application. Overall, the results indicated that cultivar resistance to FHB was important for profitability, an FHB-targeted fungicide expanded market options when risk was moderate or high, and the efficacy of fungicide decision-making is reduced by factors that limit the accuracy of risk forecasts.

Wise Investment? Modeling Industry Profitability and Risk of Targeted Chemotherapy for Incurable Solid Cancers

PubMed Central

Conter, Henry J.; Chu, Quincy S.C.

2012-01-01

Purpose: Pharmaceutical development involves substantial financial risk. This risk, rising development costs, and the promotion of continued research and development have been cited as major drivers in the progressive increase in drug prices. Currently, cost-effective analyses are being used to determine the value of treatment. However, cost-effective analyses practically function as a threshold for value and do not directly address the rationale for drug prices. We set out to create a functional model for industry price decisions and clarify the minimum acceptable profitability of new drugs. Methods: Assuming that industry should only invest in profitable ventures, we employed a linear cost-volume-profit breakeven analysis to equate initial capital investment and risk and post–drug-approval profits, where drug development represents the bulk of investment. A Markov decision analysis model was also used to define the relationships between investment events risk. A systematic literature search was performed to determine event probabilities, clinical trial costs, and total expenses as inputs into the model. Disease-specific inputs, current market size across regions, and lengths of treatment for cancer types were also included. Results: With development of single novel chemotherapies costing from $802 to $1,042 million (2002 US dollars), pharmaceutical profits should range from $4.3 to $5.2 billion, with an expected rate of return on investment of 11% annually. However, diversification across cancer types for chemotherapy can reduce the minimum required profit to less than $3 billion. For optimal diversification, industry should study four tumor types per drug; however, nonprofit organizations could tolerate eight parallel development tracks to minimize the risk of development failure. Assuming that pharmaceutical companies hold exclusive rights for drug sales for only 5 years after market approval, the minimum required profit per drug per month per patient ranges from $294 for end-stage lung cancer to $3,231 for end-stage renal cell carcinoma. Conclusion: Pharmaceutical development in oncology is costly, with substantial risk, but is also highly profitable. Minimum acceptable profits per drug per month of treatment per patient vary with prevalence of disease, but they should be less than $5,000 per month of treatment in the developed world. Minimum acceptable profits may be lower for treatments with additional efficacy in the earlier stages of a tumor type. However, this type of event could not be statistically modeled. PMID:29447097

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.

Hard gains through soft contracts: productive engagement of private providers in tuberculosis control.

PubMed Central

Lönnroth, Knut; Uplekar, Mukund; Blanc, Léopold

2006-01-01

Over the past decade, there has been a rapid increase in the number of initiatives involving "for-profit" private health care providers in national tuberculosis (TB) control efforts. We reviewed 15 such initiatives with respect to contractual arrangements, quality of care and success achieved in TB control. In seven initiatives, the National TB Programme (NTP) interacted directly with for-profit providers; while in the remaining eight, the NTP collaborated with for-profit providers through intermediary not-for-profit nongovernmental organizations. All but one of the initiatives used relational "drugs-for-performance contracts" to engage for-profit providers, i.e. drugs were provided free of charge by the NTP emphasizing that providers dispense them free of charge to patients and follow national guidelines for diagnosis and treatment. We found that 90% (range 61-96%) of new smear-positive pulmonary TB cases were successfully treated across all initiatives and TB case detection rates increased between 10% and 36%. We conclude that for-profit providers can be effectively involved in TB control through informal, but well defined drugs-for-performance contracts. The contracting party should be able to reach a common understanding concerning goals and role division with for-profit providers and monitor them for content and quality. Relational drugs-for-performance contracts minimize the need for handling the legal and financial aspects of classical contracting. We opine that further analysis is required to assess if such "soft" contracts are sufficient to scale up private for-profit provider involvement in TB control and other priority health interventions. PMID:17143461

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... Accounting Principles (see Statement of Financial Accounting Standards Number 2, “Accounting for Research and... Financial Matters § 603.625 Cost principles or standards applicable to for-profit participants. (a) So as... 10 Energy 4 2010-01-01 2010-01-01 false Cost principles or standards applicable to for-profit...

10 CFR 603.680 - Purchase of real property and equipment by for-profit firms.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Purchase of real property and equipment by for-profit... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Property § 603.680 Purchase of real property and equipment by for-profit firms. (a) With the two exceptions...

10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

Code of Federal Regulations, 2010 CFR

2010-01-01

... amounts or adjusts performance outcomes. The periodic audit provides some assurance that the reported... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audits and award-specific audits of for-profit... Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants. The...

Change, Training and Farm Profitability. A National Farmers Federation Discussion Paper.

ERIC Educational Resources Information Center

Kilpatrick, Sue

1996-01-01

A project collected empirical data on the effectiveness of training in agriculture in Australia. Emphasis was on types of training and delivery modes most effective in enabling profitable changes to farm management or agricultural practice and on other catalysts that result in farmers making changes to increase profitability. Data were obtained…

76 FR 79612 - Magnuson-Stevens Fishery Conservation and Management Act Provisions; Fisheries of the...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-22

... state-operated permit banks for the purpose of maximizing the fishing opportunities made available by... activity to regain their DAS for that trip, providing another opportunity to profit from the DAS that would... entities. Further, no reductions in profit are expected for any small entities, so the profitability...

26 CFR 1.994-2 - Marginal costing rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... labor 20.00 (iii) Total deductions 60.00 (c) Maximum combined taxable income 25.00 (4) Overall profit... qualify as export promotion expenses may be so claimed as export promotion expenses. (3) Overall profit... (determined under § 1.993-6) of the DISC derived from such sales, multiplied by the overall profit percentage...

48 CFR 16.402-1 - Cost incentives.

Code of Federal Regulations, 2010 CFR

2010-10-01

... contracts (see 16.404 and 16.401 (e)), incentive contracts include a target cost, a target profit or fee... maximum fee) provides that— (1) Actual cost that meets the target will result in the target profit or fee; (2) Actual cost that exceeds the target will result in downward adjustment of target profit or fee...

48 CFR 16.402-1 - Cost incentives.

Code of Federal Regulations, 2011 CFR

2011-10-01

... contracts (see 16.404 and 16.401 (e)), incentive contracts include a target cost, a target profit or fee... maximum fee) provides that— (1) Actual cost that meets the target will result in the target profit or fee; (2) Actual cost that exceeds the target will result in downward adjustment of target profit or fee...

For Education Entrepreneurs, Innovation Yields High Returns

ERIC Educational Resources Information Center

Petersen, Julie Landry

2014-01-01

Education entrepreneurs create either a for-profit or nonprofit enterprise, based on their fundraising needs, the revenue model that will suit their product or service, and the employees they hope to entice. Those who take the for-profit route face mistrust on the part of policymakers and many parents, and for-profit ventures have consequently…

Gender Gaps and the Presence and Profitability of College Football.

ERIC Educational Resources Information Center

Rishe, Patrick James

1999-01-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.1368-3 - Examples.

Code of Federal Regulations, 2011 CFR

2011-04-01

... profits for taxable years beginning before January 1, 1997. (i) Corporation S, an S corporation, has no earnings and profits as of January 1, 1996, the first day of its 1996 taxable year. S's sole shareholder, A... without earnings and profits for taxable years beginning on or after August 18, 1998. (i) Corporation S...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Education for Profit, Education for Freedom

ERIC Educational Resources Information Center

Nussbaum, Martha C.

2009-01-01

Education is often discussed in low-level utilitarian terms: how can educators produce technically trained people who can hold onto "their" share of the global market? With the rush to profitability, values precious for the future of democracy are in danger of getting lost. The profit motive suggests to most concerned politicians that science and…

26 CFR 1.9001-4 - Adjustments required in computing excess-profits credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Adjustments required in computing excess... Adjustments required in computing excess-profits credit. (a) In general. Subsection (f) of the Act provides adjustments required to be made in computing the excess-profits credit for any taxable year under the Excess...

Contingent Faculty at For-Profit Institutions

ERIC Educational Resources Information Center

Proper, Eve

2017-01-01

Most instruction at for-profit institutions is conducted by contingency faculty. This chapter will examine who contingency faculty are and how they have helped for-profits be the fastest growing higher education sector for the last 20 years. This chapter will also examine how having a majority of part-time faculty may also have negative impacts,…

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...

76 FR 40407 - Sterling Capital Funds and Sterling Capital Management LLC; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-08

... with information showing the expected impact on the profitability of the Adviser. 9. The Adviser will provide the Board, no less frequently than quarterly, with information about the profitability of the Adviser on a per Subadvised Series basis. The information will reflect the impact on profitability of the...

78 FR 59735 - The KP Funds and Callan Associates Inc., et al.;

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-27

... expected impact on the profitability of the Advisor. 14. The Advisor will provide the Board, no less frequently than quarterly, with information about the profitability of the Advisor on a per Fund basis. The information will reflect the impact on profitability of the hiring or termination of any subadvisor during the...

75 FR 11949 - Lincoln Investment Advisors Corporation and Lincoln Variable Insurance Products Trust; Notice of...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-12

... information showing the expected impact on the Adviser's profitability. 12. The Adviser will provide the Board, no less frequently than quarterly, with information about the Adviser's profitability, on a per-Fund basis. The information will reflect the impact on profitability of the hiring or termination of any Sub...

77 FR 58877 - Neuberger Berman Alternative Funds, et al.; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-24

... profitability of the Manager, and if applicable, the Adviser, on a per-Fund basis. The information will reflect the impact on profitability of the hiring or termination of any Sub-Adviser during the applicable... information showing the expected impact on the profitability of the Manager, and if applicable, the Adviser...

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...

78 FR 15062 - Cohen & Steers Real Assets Fund, Inc., et al.; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-08

... profitability of the Advisor. 14. Each Advisor will provide the Board, no less frequently than quarterly, with information about the profitability of the Advisor on a per Corporation basis. The information will reflect the impact on profitability of the hiring or termination of any subadvisor during the applicable...

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...

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…

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…

48 CFR 353.370-674 - Form HHS 674, Structured Approach Profit/Fee Objective.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Form HHS 674, Structured Approach Profit/Fee Objective. 353.370-674 Section 353.370-674 Federal Acquisition Regulations System..., Structured Approach Profit/Fee Objective. This form is available from local cost advisory personnel or PSC...

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…

Faculty Perceptions of Administrator Influence on Academic Quality in For-Profit Vocational Higher Education

ERIC Educational Resources Information Center

Booton, Carol M.

2016-01-01

Academic quality in for-profit vocational college programs is a concern for all stakeholders, especially nontraditional college students. The purpose of this study was to expand understanding of how administrators and owners of for-profit (proprietary) colleges influence academic quality in on-ground vocational college programs. A phenomenological…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

ERIC Educational Resources Information Center

Iloh, Constance; Tierney, William G.

2014-01-01

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

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

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.

How long will honey bees (Apis mellifera L.) be stimulated by scent to revisit past-profitable forage sites?

PubMed

Beekman, Madeleine

2005-12-01

Honey bees utilise floral food sources that vary temporally in their relative and absolute quality. Via a sophisticated colony organisation, a honey bee colony allocates its foragers such that the colony focuses on the most profitable forage sites while keeping track of changes within its foraging environment. One important mechanism of the allocation of foragers is the ability of experienced foragers to revisit past-profitable forage sites after a period of temporary dearth caused by, for example, inclement weather. The scent of past-profitable forage within the colony brought back by other foragers is sufficient to reactivate these experienced foragers. Here I determine for how long bees react to the scent of a past-profitable forage site. I show that the ability of foragers to revisit the location of a past-profitable food source diminishes rapidly over a period of 10 days, until no forager reacts to the cue (scent). I discuss the implications of these findings with respect to the colony's ability to react rapidly to changing foraging conditions.

The Profitability Analysis of PT. Garuda Indonesia (Persero) Tbk. Before and After Privatization

NASA Astrophysics Data System (ADS)

Nurasiah, I.; Anggara

2017-03-01

This study purposes to determine differences in the profitability of PT. Garuda Indonesia (Persero) Tbk. before and after privatization using Net Profit Margin (NPM), Return on Investmen (ROI) and Return on Equity (ROE). This research used a case study method with a qualitative approach. The data used are secondary data from official financial statements of PT. Garuda Indonesia (Persero) Tbk. periode 2008-2013, 3 years before privatization and 3 years after privatization. Data analysis was performed by reviewing the financial statement data, calculate & determine the value of profitability ratios before and after privatization, and determine the amount of the average difference before and after privatization. The result proved that the average ratio of profitability calculated by applying NPM, ROI and ROE in every year shows a decrease that caused imbalance components forming of NPM, ROI, ROE, where profit is getting down while the selling, total assets and equity increase more and more from the previous period. The implication for the next research is a research that focus on determine how long a company can emerged from the crisis by privatization decision.

Gender Differences in Hospital CEO Compensation: A National Investigation of Not-for-Profit Hospitals.

PubMed

Song, Paula H; Lee, Shoou-Yih Daniel; Toth, Matthew; Singh, Simone R; Young, Gary J

2018-01-01

Gender pay equity is a desirable social value and an important strategy to fill every organizational stratum with gender-diverse talent to fulfill an organization's goals and mission. This study used national, large-sample data to examine gender difference in CEO compensation among not-for-profit hospitals. Results showed the average unadjusted annual compensation for female CEOs in 2009 was $425,085 compared with $581,121 for male CEOs. With few exceptions, the difference existed across all types of not-for-profit hospitals. After controlling for hospital- and area-level characteristics, female CEOs of not-for-profit hospitals earned 22.6% less than male CEOs of not-for-profit hospitals. This translates into an earnings differential of $132,652 associated with gender. Explanations and implications of the results are discussed.

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.

The impact of HMOs on hospital-based uncompensated care.

PubMed

Thorpe, K E; Seiber, E E; Florence, C S

2001-06-01

Managed care in general and HMOs in particular have become the vehicle of choice for controlling health care spending in the private sector. By several accounts, managed care has achieved its cost-containment objectives. At the same time, the percentage of Americans without health insurance coverage continues to rise. For-profit and not-for-profit hospitals have traditionally financed care for the uninsured from profits derived from patients with insurance. Thus the relationship between growth in managed care and HMOs, hospital "profits," and care for the uninsured represent an important policy question. Using national data over an eight-year period, we find that a ten-percentage point increase in managed care penetration is associated with a two-percentage point reduction in hospital total profit margin and a 0.6 percentage point decrease in uncompensated care.

Hospital ownership and financial performance: what explains the different findings in the empirical literature?

PubMed

Shen, Yu-Chu; Eggleston, Karen; Lau, Joseph; Schmid, Christopher H

2007-01-01

This study applies meta-analytic methods to conduct a quantitative review of the empirical literature on hospital ownership since 1990. We examine four financial outcomes across 40 studies: cost, revenue, profit margin, and efficiency. We find that variation in the magnitudes of ownership effects can be explained by a study's research focus and methodology. Studies using empirical methods that control for few confounding factors tend to find larger differences between for-profit and not-for-profit hospitals than studies that control for a wider range of confounding factors. Functional form and sample size also matter. Failure to apply log transformation to highly skewed expenditure data yields misleadingly large estimated differences between for-profits and not-for-profits. Studies with fewer than 200 observations also produce larger point estimates and wide confidence intervals.

Clustering consumers based on trust, confidence and giving behaviour: data-driven model building for charitable involvement in the Australian not-for-profit sector.

PubMed

de Vries, Natalie Jane; Reis, Rodrigo; Moscato, Pablo

2015-01-01

Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN) followed by a feature saliency method (the CM1 score). A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit organisations adopt these strategies, they will be more successful in today's competitive environment.

Clustering Consumers Based on Trust, Confidence and Giving Behaviour: Data-Driven Model Building for Charitable Involvement in the Australian Not-For-Profit Sector

PubMed Central

de Vries, Natalie Jane; Reis, Rodrigo; Moscato, Pablo

2015-01-01

Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN) followed by a feature saliency method (the CM1 score). A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit organisations adopt these strategies, they will be more successful in today's competitive environment. PMID:25849547

Is there a link between hospital profit and quality?

PubMed

Cleverley, W O; Harvey, R K

1992-09-01

In industrial firms, high perceived quality in products or services leads to high return on investment. The link between high quality and high profit is more difficult to document for healthcare products and services. An even more important question for healthcare managers is whether there is a link between poor-quality services and low profitability. A study of a small sample of HCFA high-mortality hospitals shows that poor quality hospitals are less profitable. Although the demand for the products and services of poor-quality hospitals is relatively strong, such hospitals are underinvested in assets and understaffed, the study shows.

[Profitability of the bronchoscopy in the diagnosis of focal pulmonary malignant lesions].

PubMed

García Quero, C; García Luján, R; González Torralba, F; de Miguel Poch, E; Alfaro Abreu, J; Villena Garrido, V; López Ríos, F; López Encuentra, A

2008-12-01

We define focal pulmonary lesion (FPL) as an intra-parenchymatous pulmonary lesion that is well circumscribed and completely surrounded by healthy lung. It is considered that the profitability of the fine needle aspiration puncture (FNAP) in FPL < or = 2 cm is better than that of the fibrobronchoscopy (FBC). To analyze the diagnostic profitability of the FNAP in the malignant FPL and study if it varies according to site, size and histology. We analyzed all the FBCs of our Unit between 01/2000 and 12/2001 in patients with solitary FLP < or = 6 cm with a definitive diagnosis of malignancy. The diagnostic profitability by size, site and histology was analyzed with Pearson's chi(2) statistics. 124 patients. Mean FBC per patient was 1.3. A total of 101 cases (82%) were diagnosed with FBC, 15 by thoracotomy and 8 by FNAP. Global diagnostic profitability of the FBC was 0.82 and the transbronchial biopsy 0.76. There are no diagnostic profitability differences by size (< or = 2 cm vs > 2 cm) (0.81 vs 0.82 p = 0.96), site (peripheral vs central) (0.79 vs 0.85 p = 0.41) and histology (epidermoid vs adenocarcinoma) (0.89 vs 0.75 p = 0.21). Profitability of the FBC in malignant FPL in our hospital is elevated without differences by size, site or histology. In our site, the initial diagnostic approach of the FLP is done with FBC.

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

31 CFR 50.35 - Entities that 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 share profits and losses with private sector insurers. 50.35 Section 50.35 Money and Finance: Treasury Office of the...' Compensation Funds § 50.35 Entities that share profits and losses with private sector insurers. (a) Treatment...

12 CFR 221.111 - Contribution to joint venture as extension of credit when the contribution is disproportionate to...

Code of Federal Regulations, 2014 CFR

2014-01-01

... credit when the contribution is disproportionate to the contributor's share in the venture's profits or... contributor's share in the venture's profits or losses. (a) The Board considered the question whether a joint... the right of participation in profits or losses, constitutes an “extension of credit” for the purpose...

12 CFR 221.111 - Contribution to joint venture as extension of credit when the contribution is disproportionate to...

Code of Federal Regulations, 2010 CFR

2010-01-01

... credit when the contribution is disproportionate to the contributor's share in the venture's profits or... share in the venture's profits or losses. (a) The Board considered the question whether a joint venture... of participation in profits or losses, constitutes an “extension of credit” for the purpose of this...

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...

12 CFR 221.111 - Contribution to joint venture as extension of credit when the contribution is disproportionate to...

Code of Federal Regulations, 2011 CFR

2011-01-01

... credit when the contribution is disproportionate to the contributor's share in the venture's profits or... share in the venture's profits or losses. (a) The Board considered the question whether a joint venture... of participation in profits or losses, constitutes an “extension of credit” for the purpose of this...

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

12 CFR 221.111 - Contribution to joint venture as extension of credit when the contribution is disproportionate to...

Code of Federal Regulations, 2012 CFR

2012-01-01

... credit when the contribution is disproportionate to the contributor's share in the venture's profits or... share in the venture's profits or losses. (a) The Board considered the question whether a joint venture... of participation in profits or losses, constitutes an “extension of credit” for the purpose of this...

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

12 CFR 221.111 - Contribution to joint venture as extension of credit when the contribution is disproportionate to...

Code of Federal Regulations, 2013 CFR

2013-01-01

... credit when the contribution is disproportionate to the contributor's share in the venture's profits or... contributor's share in the venture's profits or losses. (a) The Board considered the question whether a joint... the right of participation in profits or losses, constitutes an “extension of credit” for the purpose...

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...

31 CFR 50.35 - Entities that 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 share profits and losses with private sector insurers. 50.35 Section 50.35 Money and Finance: Treasury Office of the...' Compensation Funds § 50.35 Entities that share profits and losses with private sector insurers. (a) Treatment...

For-Profit Colleges Deserve Some Respect

ERIC Educational Resources Information Center

Seiden, Michael J.

2009-01-01

Enrollment in for-profit colleges, while still a relatively small share of the higher-education market, has grown more than tenfold over the past decade. For-profit education companies are now in high demand among venture capitalists and investment bankers, and the industry is one of the rare ones that is faring well in this economy. But while…

31 CFR 50.35 - Entities that 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 share profits and losses with private sector insurers. 50.35 Section 50.35 Money and Finance: Treasury Office of the...' Compensation Funds § 50.35 Entities that share profits and losses with private sector insurers. (a) Treatment...

31 CFR 50.35 - Entities that share profits and losses with private sector insurers.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Entities that share profits and losses with private sector insurers. 50.35 Section 50.35 Money and Finance: Treasury Office of the...' Compensation Funds § 50.35 Entities that share profits and losses with private sector insurers. (a) Treatment...

31 CFR 50.35 - Entities that 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 share profits and losses with private sector insurers. 50.35 Section 50.35 Money and Finance: Treasury Office of the...' Compensation Funds § 50.35 Entities that share profits and losses with private sector insurers. (a) Treatment...

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

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...

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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…

Evaluating For-Profit Higher Education: Evidence from the Education Longitudinal Study. A CAPSEE Working Paper

ERIC Educational Resources Information Center

Liu, Yuen Ting; Belfield, Clive

2014-01-01

This study evaluates the postsecondary and labor market outcomes of students who attended for-profit colleges. The evaluation complements a similar study by Deming, Goldin, and Katz (2012) that found significant differences in outcomes between students in for-profit colleges and those in other sectors. In this study we use the Education…

Meet the New For-Profit: The Low-Profit

ERIC Educational Resources Information Center

Blumenstyk, Goldie

2012-01-01

"Doing well by doing good" is the business mantra of the for-profit-college industry. But one does not have to look far to find people who question the slogan's sincerity or the very legitimacy of that model. And that was even before reports of some companies' abusive student-recruiting practices and questionable educational standards fed a public…

Textiles, Tariffs, and Turnarounds: Profits Improved.

ERIC Educational Resources Information Center

Aronoff, Craig

1986-01-01

The U.S. textile industry may serve as a classic study on regeneration through market forces. The industry has recently made a turnaround in profits after having been recognized as an industry that was losing most of its profits to overseas producers. The reasons for the emerging strength of the industry is that it began to innovate after a…

40 CFR Appendix A to Part 57 - Primary Nonferrous Smelter Order (NSO) Application

Code of Federal Regulations, 2011 CFR

2011-07-01

... Profit and Loss Summary A.4 Historical Capital Investment Summary B.1 Pre-Control Revenue Forecast B.2 Pre-Control Cost Forecast B.3 Pre-Control Forecast Profit and Loss Summary B.4 Constant Controls Revenue Forecast B.5 Constant Controls Cost Forecast B.6 Constant Controls Forecast Profit and Loss...

Characteristics of Part-Time Online Instructors: A Comparison of For-Profit to Nonprofit Faith-Based Institutions

ERIC Educational Resources Information Center

Starcher, Keith O.

2017-01-01

As the for-profit business model and a reliance on adjunct faculty continues to grow among faith-based institutions, little research exists on the differences in the characteristics of part-time online faculty in for-profit versus nonprofit environments that could provide guidance to administrators. This study utilized a descriptive,…

Non Profit and For-Profit Higher Education Accreditation. Council for Higher Education Accreditation. Fact Sheet #7

ERIC Educational Resources Information Center

Council for Higher Education Accreditation, 2012

2012-01-01

This fact sheet presents data provided to the Council for Higher Education Accreditation (CHEA) by accrediting organizations for accrediting activity during 2010-2011. It includes both Title IV and Non-Title IV institutions. Data are presented in the following categories: (1) Accrediting Organizations; (2) Fourteen Major For-Profit Higher…

Odd Man Out: How Government Supports Private-Sector Innovation, Except in Education. Private Enterprise in American Education. Special Report 3

ERIC Educational Resources Information Center

Bailey, John

2011-01-01

For decades, for-profit educational provision has been merely tolerated, often grudgingly. In the world of charter schooling, for-profit providers are lambasted and sometimes prohibited. In higher education, for-profit institutions have grown rapidly, enrolling millions of nontraditional students and earning enmity, suspicion, and now…

Expansion vs. Quality: Emerging Issues of For-Profit Private Higher Education Institutions in Ethiopia

ERIC Educational Resources Information Center

Alemu, Daniel S.

2010-01-01

Private for-profit higher education has been rapidly expanding in developing countries worldwide since the early 1990s. This global trend has been particularly evident in Ethiopia, where only three public universities existed until 1996. By 2005, about 60 private for-profit higher education institutions had been founded in Ethiopia. This has led…

How Educational Management Companies Serve Charter Schools and Their Students.

ERIC Educational Resources Information Center

Walk, R. David, Jr.

2003-01-01

Rebuttal to two articles by Kathleen Conn in the April and July 2002 issues of "Journal of Law and Education," the first criticizing the profit-maximizing duty of for-profit school-management companies; the second proposing legal remedies. Argues that main goal of for-profit educational-management companies is to provide all children a quality…

32 CFR 37.615 - What standards do I include for financial systems of for-profit firms?

Code of Federal Regulations, 2010 CFR

2010-07-01

... participants' financial management systems, your expenditure-based TIAs will make for-profit participants that..., if a for-profit participant has expenditure-based DoD assistance awards other than TIAs, your TIAs... reason in the award file. (b) For an expenditure-based TIA, you are to allow and encourage each for...

10 CFR 603.700 - Standards for purchasing systems of for-profit firms.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Purchasing § 603.700 Standards for purchasing systems of for-profit firms. (a) If the TIA is an expenditure... instruments subject to the purchasing standards in 10 CFR 600.331 to use the same requirements for the TIA... documented in the award file). (b) Other for-profit participants under an expenditure-based TIA should be...

48 CFR 915.404-4-71 - Profit and fee-system for construction and construction management contracts.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Profit and fee-system for construction and construction management contracts. 915.404-4-71 Section 915.404-4-71 Federal Acquisition... Contract Pricing 915.404-4-71 Profit and fee-system for construction and construction management contracts. ...

48 CFR 915.404-4-71 - Profit and fee-system for construction and construction management contracts.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Profit and fee-system for construction and construction management contracts. 915.404-4-71 Section 915.404-4-71 Federal Acquisition... Contract Pricing 915.404-4-71 Profit and fee-system for construction and construction management contracts. ...

48 CFR 915.404-4-71 - Profit and fee-system for construction and construction management contracts.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Profit and fee-system for construction and construction management contracts. 915.404-4-71 Section 915.404-4-71 Federal Acquisition... Contract Pricing 915.404-4-71 Profit and fee-system for construction and construction management contracts. ...

48 CFR 915.404-4-71 - Profit and fee-system for construction and construction management contracts.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Profit and fee-system for construction and construction management contracts. 915.404-4-71 Section 915.404-4-71 Federal Acquisition... Contract Pricing 915.404-4-71 Profit and fee-system for construction and construction management contracts. ...

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

ERIC Educational Resources Information Center

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

2016-01-01

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

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

ERIC Educational Resources Information Center

Lechuga, Vicente M.

2008-01-01

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

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

ERIC Educational Resources Information Center

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

2010-01-01

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

26 CFR 1.951-3 - Coordination of subpart F with foreign personal holding company provisions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... amount attributable to the earnings and profits of such corporation for that taxable year of such... personal holding company and not a controlled foreign corporation and the earnings and profits of such... and profits for the taxable year as such part of the taxable year bears to the entire taxable year...

26 CFR 1.884-0 - Overview of regulation provisions for section 884.

Code of Federal Regulations, 2011 CFR

2011-04-01

... claim an exemption or rate reduction with respect to the branch profits tax, the branch-level interest... profits tax on certain earnings of a foreign corporation's U.S. trade or business; a branch-level interest... organization (as defined in section 7701(a)(18)) is not subject to the branch profits tax by reason of section...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not such trust...

Charter Schools, Equity, and Student Enrollments: The Role of For-Profit Educational Management Organizations

ERIC Educational Resources Information Center

Ertas, Nevbahar; Roch, Christine H.

2014-01-01

For-profit educational management organizations (EMOs) are a growing phenomenon in public education, and they are an integral part of charter school reform in many states. Research suggests that charter schools operated by for-profit entities may take a more entrepreneurial approach when expanding their operations and thus may be more inclined to…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... of ownership described in section 958(a)(2) shall be reduced by any income, war profits, or excess... allowable under section 901 in a case in which distributions are made by a second-tier corporation or a... and profits for such taxable year of the second-tier corporation shall be considered first...

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...

75 FR 60840 - Highland Capital Management, L.P. and Highland Funds I; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-01

... impact on the profitability of the Adviser. 9. The Adviser will provide general management services to... profitability of the Adviser on a per Subadvised Fund basis. The information will reflect the impact on profitability of the hiring or termination of any Sub-Adviser during the applicable quarter. 14. For Subadvised...

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...

78 FR 11702 - AdvisorShares Investments, LLC and AdvisorShares Trust; Notice of Application

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-19

... information about the profitability of the Advisor on a per-Fund basis for each Fund relying on the order. The information will reflect the impact on profitability of the hiring or termination of any Sub-Advisor during... the Board with information showing the expected impact on the profitability of the Advisor. For the...

75 FR 56976 - Fisheries Off West Coast States; Coastal Pelagic Species Fisheries; Annual Specifications

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-17

... proposed action. The profitability of these vessels as a result of this proposed rule is based on the...-vessel price per mt to conduct a profitability analysis because cost data for the harvesting operations... drop in profitability based on this rule as the 2010/2011 available harvest (11,000 mt) is twice the...

An Exploration of the Relationship between Training Grants and Profitability of UK Construction Companies

ERIC Educational Resources Information Center

Abdel-Wahab, Mohamed; Dainty, Andrew R. J.; Ison, Stephen G.; Hazlehurst, Guy

2008-01-01

A levy/grant system exists in the UK construction industry to provide financial support for companies undertaking training activities. With the current UK government skills policy, there is an emphasis on ensuring that training support provided to employers is aimed at enhancing companies' profitability. This paper explores the profitability of…

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

ERIC Educational Resources Information Center

Jenkins, Sarah; And Others

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

WWC Quick Review of the Article "Impact of For-Profit and Nonprofit Management on Student Achievement: The Philadelphia Intervention, 2002-2008"

ERIC Educational Resources Information Center

What Works Clearinghouse, 2010

2010-01-01

"Impact of For-Profit and Nonprofit Management on Student Achievement: The Philadelphia Intervention, 2002-2008" examined whether shifting from traditional district management to management by a for-profit or nonprofit organization improves student achievement. The study analyzed data on six cohorts of elementary and middle school…

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...

29 CFR 549.3 - Distinction between plan and trust.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Distinction between plan and trust. 549.3 Section 549.3... REQUIREMENTS OF A âBONA FIDE PROFIT-SHARING PLAN OR TRUSTâ § 549.3 Distinction between plan and trust. As used... profits; (b) Profit-sharing trust means any such program or arrangement as qualifies under this part which...

Understanding profitability: Why some customers are hot and others are not

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

Sioshansi, F.P.

Gone are the days when utilities would boast how many new customers were being added to their system annually-regardless of whether they were in fact profitable to serve or not-as if bigger was always better. In a not too distant future, and with the liberalization of the business environment, some utilities may no longer wish to serve certain customers on their systems, while at the same time aggressively wooing other customers. With the anticipated arrival of competition and erosion of utility franchise service areas, the electric power industry will gradually evolve into a mode where customers will be segmented intomore » finer groups and evaluated based on their expected profit margins-theoretically the difference between the revenues expected from them and the cost of serving them. Understanding this basic concept, and the mastery of the art of arriving at the correct profit margin for each market segment, will be essential to overall business profitability and survival in the future. In practice, however, many utilities are ill-prepared to accomplish such fundamental analyses correctly and consistently because they do not have the correct analytical framework, the right information, or the right tools to perform the analysis. This paper will outline the fundamentals of market segmentation and evaluating customer profitability. It will also illustrate how to balance the cost of serving a customer with the revenues derived to produce a {open_quotes}reasonable{close_quotes} profit margin in each market segment. EPRI has developed a software tool specifically designed to assist utility analysts perform this type of work. Other ongoing research in the area of profitability analysis is also described.« less

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.

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.

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.

PROFIT: Bayesian profile fitting of galaxy images

NASA Astrophysics Data System (ADS)

Robotham, A. S. G.; Taranu, D. S.; Tobar, R.; Moffett, A.; Driver, S. P.

2017-04-01

We present PROFIT, a new code for Bayesian two-dimensional photometric galaxy profile modelling. PROFIT consists of a low-level C++ library (libprofit), accessible via a command-line interface and documented API, along with high-level R (PROFIT) and PYTHON (PyProFit) interfaces (available at github.com/ICRAR/libprofit, github.com/ICRAR/ProFit, and github.com/ICRAR/pyprofit, respectively). R PROFIT is also available pre-built from CRAN; however, this version will be slightly behind the latest GitHub version. libprofit offers fast and accurate two-dimensional integration for a useful number of profiles, including Sérsic, Core-Sérsic, broken-exponential, Ferrer, Moffat, empirical King, point-source, and sky, with a simple mechanism for adding new profiles. We show detailed comparisons between libprofit and GALFIT. libprofit is both faster and more accurate than GALFIT at integrating the ubiquitous Sérsic profile for the most common values of the Sérsic index n (0.5 < n < 8). The high-level fitting code PROFIT is tested on a sample of galaxies with both SDSS and deeper KiDS imaging. We find good agreement in the fit parameters, with larger scatter in best-fitting parameters from fitting images from different sources (SDSS versus KiDS) than from using different codes (PROFIT versus GALFIT). A large suite of Monte Carlo-simulated images are used to assess prospects for automated bulge-disc decomposition with PROFIT on SDSS, KiDS, and future LSST imaging. We find that the biggest increases in fit quality come from moving from SDSS- to KiDS-quality data, with less significant gains moving from KiDS to LSST.

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.

Not-for-profits: business basics for survival.

PubMed

Krenek, Bryant H

2006-01-01

Many not-for-profit hospitals are struggling to keep their doors open. Although executives often contend that they are not playing on a level field, the fundamental cause is the hospital's failure to earn an excess of revenue over expenses. The tax exemption enjoyed by a not for profit can be a tremendous advantage. Some may argue that uncompensated care negates that benefit, but uncompensated care is a problem for the industry, not just not-for-profit institutions. The real issue at stake is the not-for-profit mentality--a belief that a tax-exempt business is not supposed to make money. On the contrary, our goal is to provide much-needed services to the community, and to do that well, we must make money. When solid business practices are followed, a hospital will be able to provide the basic healthcare services needed with positive financial results.

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.

Hospital ownership and performance: evidence from stroke and cardiac treatment in Taiwan.

PubMed

Lien, Hsien-Ming; Chou, Shin-Yi; Liu, Jin-Tan

2008-09-01

This paper compares program expenditure and treatment quality of stroke and cardiac patients between 1997 and 2000 across hospitals of various ownership types in Taiwan. Because Taiwan implemented national health insurance in 1995, the analysis is immune from problems arising from the complex setting of the U.S. health care market, such as segmentation of insurance status or multiple payers. Because patients may select admitted hospitals based on their observed and unobserved characteristics, we employ instrument variable (IV) estimation to account for the endogeneity of ownership status. Results of IV estimation find that patients admitted to non-profit hospitals receive better quality care, either measured by 1- or 12-month mortality rates. In terms of treatment expenditure, our results indicate no difference between non-profits and for-profits index admission expenditures, and at most 10% higher long-term expenditure for patients admitted to non-profits than to for-profits.

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

Does it pay to attend a for-profit college? Vertical and horizontal stratification in higher education.

PubMed

Denice, Patrick

2015-07-01

Despite the recent growth of for-profit colleges, scholars are only beginning to understand the labor market consequences of attending these institutions. Using data from the National Longitudinal Survey of Youth 1997, I find that for-profit associate's degree holders encounter lower hourly earnings than associate's degree holders educated at public or private, nonprofit colleges, and earnings that are not significantly different than high school graduates. However, individuals who complete a bachelor's degree by attending college in either the for-profit or nonprofit sectors encounter positive returns. These findings, robust to model selection, suggest that the distinction between for-profit and nonprofit colleges constitutes an important axis in the horizontal dimension of education at the sub-baccalaureate level, and complicate notions of vertical stratification such that higher levels of educational attainment do not necessarily guarantee a wage premium. Copyright © 2015 Elsevier Inc. All rights reserved.

A comparison of alternative medicare reimbursement policies under optimal hospital pricing.

PubMed Central

Dittman, D A; Morey, R C

1983-01-01

This paper applies and extends the use of a nonlinear hospital pricing model, recently posited in the literature by Dittman and Morey [1]. That model applied a hospital profit-maximizing behavior and studied the effects of optimal pricing of hospital ancillary services on the incidence of payment by private insurance companies and the Medicare trust fund. Here, we examine variations of the above model where both hospital profit-maximizing and profit-satisficing postures are of interest. We apply the model to three types of Medicare reimbursement policies currently in use or under legislative mandate to implement. The policies differ according to hospital size and whether cross-subsidies are allowed. We are interested in determining the effects of profit-maximizing and -satisficing behaviors of these three reimbursement policies on the levels of profits received, and on the respective implications for private payors and the Medicare trust fund. PMID:6347973

Moral transgressions corrupt neural representations of value.

PubMed

Crockett, Molly J; Siegel, Jenifer Z; Kurth-Nelson, Zeb; Dayan, Peter; Dolan, Raymond J

2017-06-01

Moral systems universally prohibit harming others for personal gain. However, we know little about how such principles guide moral behavior. Using a task that assesses the financial cost participants ascribe to harming others versus themselves, we probed the relationship between moral behavior and neural representations of profit and pain. Most participants displayed moral preferences, placing a higher cost on harming others than themselves. Moral preferences correlated with neural responses to profit, where participants with stronger moral preferences had lower dorsal striatal responses to profit gained from harming others. Lateral prefrontal cortex encoded profit gained from harming others, but not self, and tracked the blameworthiness of harmful choices. Moral decisions also modulated functional connectivity between lateral prefrontal cortex and the profit-sensitive region of dorsal striatum. The findings suggest moral behavior in our task is linked to a neural devaluation of reward realized by a prefrontal modulation of striatal value representations.

Perceived profitability and well-being in Australian dryland farmers and irrigators.

PubMed

Peel, Dominic; Berry, Helen L; Schirmer, Jacki

2015-08-01

To describe the relationship between self-reported farm profitability and farmer well-being, and to explore potential implications for farmer assistance policy. Cross-sectional analysis of farmers from Regional Wellbeing Survey data (wave 1, 2013) and comparison between groups. Participants were 1172 dryland farmers (35% women) and 707 irrigators (24% women). The Personal Wellbeing Index and the Kessler 10-item measure of general psychological distress. There is a consistent and significant relationship between higher profitability, greater well-being and less distress among dryland farmers and irrigators. The relationship between farm profitability and the well-being of Australian dryland farmers and irrigators has the potential to inform farmer assistance policy. Assistance programs can be more effective if they explicitly incorporate a profitability assessment into their targeting and eligibility requirements and a well-being component into program design and delivery. Rural Australia. Not applicable. © 2015 National Rural Health Alliance Inc.

Customer and service profitability

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

Ballaban, M.; Kelly, K.; Wisniewski, L.

1996-03-01

The rapid pace of competitive change in the generation sector has pushed electric utilities to rethink the concept of being obligated to serve all customers and with this change, the notion of measuring customer profitability is also being redefined. Traditionally, uniform services were provided to all customers. Rates were based on each customer classes` contribution to average costs, and consequently return was equally allocated across all customer segments. Profitability was defined strictly on an aggregate basis. The increasing demand for choice by electric customers will require electricity providers to redefine if not who they serve, than certainly how they providemore » differentiated services tailored to specific customer segments. Utilities are beginning to analyze the value, or profitability, of offering these services. Aggregate data no longer provides an accurate assessment of how resources should be allocated most efficiently. As services are unbundled, so too must costs be disaggregated to effectively measure the profitability of various options.« less

Moral transgressions corrupt neural representations of value

PubMed Central

Crockett, Molly J.; Siegel, Jenifer Z.; Kurth-Nelson, Zeb; Dayan, Peter; Dolan, Raymond J.

2017-01-01

Moral systems universally prohibit harming others for personal gain. However, we know little about how such principles guide moral behavior. Using a task that assesses the financial cost participants ascribe to harming others versus themselves, we probed the relationship between moral behavior and neural representations of profit and pain. Most participants displayed moral preferences, placing a higher cost on harming others than themselves. Moral preferences correlated with neural responses to profit, where participants with stronger moral preferences had lower dorsal striatal (DS) responses to profit gained from harming others. Lateral prefrontal cortex (LPFC) encoded profits gained from harming others, but not self, and tracked the blameworthiness of harmful choices. Moral decisions also modulated functional connectivity between LPFC and the profit-sensitive region of DS. The findings suggest moral behavior in our task is linked to a neural devaluation of reward realized by a prefrontal modulation of striatal value representations. PMID:28459442

Differences in drug treatment services based on profit status.

PubMed

Montoya, Isaac D

2006-09-01

The goal of this article is to examine whether profit status affects the provision of seven "core" drug treatment services and nine "auxiliary" treatment services. Data on the type of services provided by 8,606 treatment providers obtained from the National Survey of Substance Abuse Treatment Services (N-SSATS) collected by the Substance Abuse and Mental Health Services Administration (SAMHSA) in 2000 were used for this study. The types of services offered by the providers were modeled to be a function of the drug treatment providers' (DTP) profit status, DTP organizational and financial characteristics, staff's characteristics, clients' characteristics, and regional variables. A total of 16 logistic regressions were estimated. For-profit DTPs were found to be more likely to offer only two core services and were less likely to offer eight auxiliary services. However, after correcting for sample selection bias many differences in the supply of services between for-profit and nonprofit providers disappeared.

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

26 CFR 1.1333-1 - Tax adjustment measured by prior benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... excess profits credit under chapter 2E of the Internal Revenue Code of 1939 for any taxable year shall... year. In case there is an increase in the excess profits tax under chapter 2E of the Internal Revenue... excess profits tax under chapter 2E of the Internal Revenue Code of 1939 for the taxable year in which an...

32 CFR 37.685 - May I allow for-profit firms to purchase real property and equipment with project funds?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false May I allow for-profit firms to purchase real... Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Property § 37.685 May I allow for-profit firms to purchase real property and equipment with project funds? (a) With the two...

Women, Capitalism and Feminisation: Workers' Experiences in Private and Non-Profit Childcare Centres.

ERIC Educational Resources Information Center

Nuttall, J. G.

Research indicates that staff in non-profit child care centers, compared to those in private centers, tend to receive higher wages, express greater job satisfaction and commitment, and are better trained and more experienced in child care. This study presents results of a survey of 32 staff members in 2 private and 3 non-profit centers in New…

How the American, Degree-Granting For-Profit Higher Education Sector Manages the Regulatory Environment: An Intrinsic Case Study

ERIC Educational Resources Information Center

Barron, Caulyne Nichole

2013-01-01

This intrinsic case study examined the context of the American, degree-granting for-profit higher education sector between 2009 and 2012, applying institutional theory and resource dependency theory to develop an understanding of how the degree-granting for-profit sector of American higher education manages regulatory pressures. The study examines…

Student Satisfaction as a Predictor of Retention in a Professional Online For-Profit Higher Education Institution

ERIC Educational Resources Information Center

Page, Eric; Kulick, Melinda

2016-01-01

This study expanded on prior satisfaction and retention research by exploring this relationship within the online for-profit sector. An ex post facto design was utilized at an online for-profit undergraduate institution with programs in the creative arts to explore the relationship between student satisfaction as measured by the Priorities Survey…

Production Economics of Private Forestry: A Comparison of Industrial and Nonindustrial Forest Owners

Treesearch

David H. Newman; David N. Wear

1993-01-01

This paper compares the producrion behavior of industrial and nonindustrial private forestland owners in the southeastern U.S. using a restricted profit function. Profits are modeled as a function of two outputs, sawtimber and pulpwood. one variable input, regeneration effort. and two quasi-fixed inputs, land and growing stock. Although an identical profit function is...

Having faith in each other: not-for-profit giant Ascension Health hooks up with United Surgical Partners for ASC joint venture.

PubMed

Romano, Michael

2004-09-13

In the biggest deal of its kind, not-for-profit giant Ascension is going to build ambulatory surgery centers with for-profit United Surgical Partners, which already has a deal with Baylor, left. "Hospitals are realizing that outpatient services are the future. This strategy is sound," one healthcare consultant said.

32 CFR 37.705 - What standards do I include for purchasing systems of for-profit firms?

Code of Federal Regulations, 2010 CFR

2010-07-01

... include for purchasing systems of for-profit firms? (a) If your TIA is an expenditure-based award, it... the purchasing standards in 32 CFR 34.31 to use the same requirements for TIAs, unless there are...). (b) You should allow other for-profit participants under expenditure-based TIAs to use their existing...

Do Employers Prefer Workers Who Attend For-Profit Colleges? Evidence from a Field Experiment. Working Paper No. WR-1054

ERIC Educational Resources Information Center

Darolia, Rajeev; Koedel, Cory; Martorell, Paco; Wilson, Katie; Perez-Arce, Francisco

2014-01-01

This paper reports results from a resume-based field experiment designed to examine employer preferences for job applicants who attended for-profit colleges. For-profit colleges have seen sharp increases in enrollment in recent years despite alternatives such as public community colleges being much cheaper. We sent almost 9,000 fictitious resumes…

An empirical investigation of for-profit and tax-exempt nonprofit hospitals engaged in joint ventures.

PubMed

Smith, Pamela C

2004-01-01

Joint ventures between nonprofit and for-profit hospitals offer opportunities for collaboration to increase efficiency. These transactions have attracted the attention of the Internal Revenue Service, which may threaten tax-exempt status. This article analyzes inherent financial characteristics of nonprofit hospitals that joint venture with for-profit hospitals and those that choose not to joint venture.

Technical Communications in Aeronautics: Results of an Exploratory Study. An Analysis of Profit Managers' and Nonprofit Managers' Responses. NASA Technical Memorandum 101626.

ERIC Educational Resources Information Center

Pinelli, Thomas E.; And Others

Data collected from an exploratory study concerned with the technical communications practices of aerospace engineers and scientists were analyzed to test the primary assumption that profit and nonprofit managers in the aerospace community have different technical communications practices. Profit and nonprofit managers were compared in five…

Responsibilities of directors of not-for-profit corporations faced with sharing control with other nonprofit organizations in health industry affiliations: a commentary on legal and practical realities.

PubMed

Bryant, L E

1998-01-01

This article concerns the legal responsibilities of not-for-profit corporation directors in merges and affiliations with other not-for-profits. The article considers three sets of legal duties board members have, ancillary contractual obligations, madatory statutes and procedural laws, and contextual legal duties.

Profit-driven drug testing.

PubMed

Collen, Mark

2012-01-01

Random drug testing of people being treated for chronic pain has become more common. Physicians may drug test patients on opioid therapy as a result of concerns over prosecution, drug misuse, addiction, and overdose. However, profit motive has remained unexplored. This article suggests profits also drive physician drug-testing behavior and evidence is offered, including an exploration of Medicare reimbursement incentives and kickbacks for drug testing.

Economy on the Minds of For Profit CEOs: Annual Status Report on For Profit Care

ERIC Educational Resources Information Center

Neugebauer, Roger

2010-01-01

Considering how bad the economy was in 2009, North America's 50 largest for profit child care chains fared pretty well. In fact, about half of these organizations actually expanded their capacity in 2009--although the expansion was not spectacular, averaging just under 3%. About one-fourth of the organizations maintained their capacity and a…

Predicting For-Profit Student Persistence Using the Student Satisfaction Inventory

ERIC Educational Resources Information Center

Edens, David

2012-01-01

For-profit colleges are under scrutiny with questions about quality of curriculum, quality of faculty and instruction, and the value of the degree for the high-priced tuition. The high debt-load and low levels of persistence among students who enter for-profit institutions raise the level of concern for these students, many of whom are older and…

29 CFR 786.350 - Exclusion from definition of “employee” of volunteers at private non-profit food banks.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 29 Labor 3 2014-07-01 2014-07-01 false Exclusion from definition of âemployeeâ of volunteers at... RELATED TO REGULATIONS MISCELLANEOUS EXEMPTIONS AND EXCLUSIONS FROM COVERAGE Volunteers at Private Non-Profit Food Banks § 786.350 Exclusion from definition of “employee” of volunteers at private non-profit...

29 CFR 786.350 - Exclusion from definition of “employee” of volunteers at private non-profit food banks.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 29 Labor 3 2012-07-01 2012-07-01 false Exclusion from definition of âemployeeâ of volunteers at... RELATED TO REGULATIONS MISCELLANEOUS EXEMPTIONS AND EXCLUSIONS FROM COVERAGE Volunteers at Private Non-Profit Food Banks § 786.350 Exclusion from definition of “employee” of volunteers at private non-profit...

29 CFR 786.350 - Exclusion from definition of “employee” of volunteers at private non-profit food banks.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 3 2011-07-01 2011-07-01 false Exclusion from definition of âemployeeâ of volunteers at... RELATED TO REGULATIONS MISCELLANEOUS EXEMPTIONS AND EXCLUSIONS FROM COVERAGE Volunteers at Private Non-Profit Food Banks § 786.350 Exclusion from definition of “employee” of volunteers at private non-profit...

29 CFR 786.350 - Exclusion from definition of “employee” of volunteers at private non-profit food banks.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 29 Labor 3 2013-07-01 2013-07-01 false Exclusion from definition of âemployeeâ of volunteers at... RELATED TO REGULATIONS MISCELLANEOUS EXEMPTIONS AND EXCLUSIONS FROM COVERAGE Volunteers at Private Non-Profit Food Banks § 786.350 Exclusion from definition of “employee” of volunteers at private non-profit...

Economic Downturn Brings Prosperity and Opportunities to For-Profit Colleges

ERIC Educational Resources Information Center

Blumenstyk, Goldie

2008-01-01

For-profit colleges, unlike the rest of higher education, are enjoying a financial boon that is likely to improve in the next couple of years. Enrollments this fall at nine major publicly traded college companies grew at a pace faster than the average annual rate of growth for the past three years, while profit margins for this year are projected…

26 CFR 1.951-3 - Coordination of subpart F with foreign personal holding company provisions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... attributable to the earnings and profits of such corporation for that taxable year of such corporation. If a... personal holding company and not a controlled foreign corporation and the earnings and profits of such... and profits for the taxable year as such part of the taxable year bears to the entire taxable year...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... the reduction of such earnings and profits by deficits allocated thereto under paragraph (b)(2) of... Reduction in foreign tax credit to be deferred ($29.84−$28.81) 1.03 Remaining 1966 earnings and profits of... and profits. Thus, M Corporation must make such a reduction in its foreign tax credit that the overall...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-16

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

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... and losses with private sector insurers. 50.33 Section 50.33 Money and Finance: Treasury Office of the...' Compensation Funds § 50.33 Entities that do not share profits and losses with private sector insurers. (a... share profits and losses with a private sector insurer is deemed to be a separate insurer under the...

31 CFR 50.36 - Allocation of premium income associated with entities that do share profits and losses with...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Allocation of premium income associated with entities that do share profits and losses with private sector insurers. 50.36 Section 50.36... income associated with entities that do share profits and losses with private sector insurers. (a...

26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

Code of Federal Regulations, 2012 CFR

2012-04-01

... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r...

26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

Code of Federal Regulations, 2013 CFR

2013-04-01

... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r...

26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

Code of Federal Regulations, 2011 CFR

2011-04-01

... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r...

26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

Code of Federal Regulations, 2010 CFR

2010-04-01

... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r...

26 CFR 31.3402(r)-1 - Withholding on distributions of Indian gaming profits to tribal members.

Code of Federal Regulations, 2014 CFR

2014-04-01

... profits to tribal members. 31.3402(r)-1 Section 31.3402(r)-1 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(r)-1 Withholding on distributions of Indian gaming profits to tribal members. (a) (1) General rule. Section 3402(r...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Cournot competition between a non-profit firm and a for-profit firm with uncertainty

NASA Astrophysics Data System (ADS)

Ferreira, Fernanda A.

2010-03-01

In this paper, we consider a Cournot competition between a nonprofit firm and a for-profit firm in a homogeneous goods market, with uncertain demand. Given an asymmetric tax schedule, we compute explicitly the Bayesian-Nash equilibrium. Furthermore, we analyze the effects of the tax rate and the degree of altruistic preference on market equilibrium outcomes.

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…

The Effective Use of Scientific and Technical Information in Industrial and Non-Profit Settings: A Study of Managerial Interventions.

ERIC Educational Resources Information Center

Shapero, Albert; And Others

A study conducted in a non profit research and development organization and the technical development department of a profit corporation was designed to develop and implement interventions that would modify the information-communication behaviors of the technical professionals in these organizations, and to measure and analyze the effects of the…

For Profit, for Success, for Black Men: A Review of Literature on Urban For-Profit Colleges and Universities

ERIC Educational Resources Information Center

Boykin, Tiffany F.

2017-01-01

In the last 20 years, the U.S. higher education system has witnessed the tremendous growth of for-profit colleges and universities (FPCUs). In fact, FPCUs have quickly become the fastest growing segment of postsecondary education. With innovative practices and alternative delivery of educational services, FPCUs have established a considerable…

Methods utilized in evaluating the profitability of commercial space processing

NASA Technical Reports Server (NTRS)

Bloom, H. L.; Schmitt, P. T.

1976-01-01

Profitability analysis is applied to commercial space processing on the basis of business concept definition and assessment and the relationship between ground and space functions. Throughput analysis is demonstrated by analysis of the space manufacturing of surface acoustic wave devices. The paper describes a financial analysis model for space processing and provides key profitability measures for space processed isoenzymes.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Returns on equity for not-for-profit hospitals.

PubMed

Pauly, M V

1986-04-01

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

A novel profit-allocation strategy for SDN enterprises

NASA Astrophysics Data System (ADS)

Hu, Wei; Hou, Ye; Tian, Longwei; Li, Yuan

2017-01-01

Aiming to solve the problem of profit allocation for supply and demand network (SDN) enterprises that ignores risk factors and generates low satisfaction, a novel profit-allocation model based on cooperative game theory and TOPSIS is proposed. This new model avoids the defect of the single-profit allocation model by introducing risk factors, compromise coefficients and high negotiation points. By measuring the Euclidean distance between the ideal solution vector and the negative ideal solution vector, every node's satisfaction problem for the SDN was resolved, and the mess phenomenon was avoided. Finally, the rationality and effectiveness of the proposed model was verified using a numerical example.

[NASA/DOD Aerospace Knowledge Diffusion Research Project. Report 3:] Technical communications in aeronautics: Results of an exploratory study. An analysis of profit managers' and nonprofit managers' responses

NASA Technical Reports Server (NTRS)

Pinelli, Thomas E.; Glassman, Myron; Barclay, Rebecca O.; Oliu, Walter E.

1989-01-01

Data collected from an exploratory study concerned with the technical communications practices of aerospace engineers and scientists were analyzed to test the primary assumption that profit and nonprofit managers in the aerospace community have different technical communications practices. Five assumptions were established for the analysis. Profit and nonprofit managers in the aerospace community were found to have different technical communications practices for one of the five assumptions tested. It was, therefore, concluded that profit and nonprofit managers in the aerospace community do not have different technical communications practices.

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.

Returns on equity to not-for-profit hospitals: theory and implementation.

PubMed Central

Conrad, D A

1984-01-01

It is argued that not-for-profit hospitals can be assumed to generate a return on equity capital due, in principle, to competition in the final product market for hospital services and in the capital market. Practical difficulties in identifying claimants to the net income of the firm, as well as the incentive problems of cost-based reimbursement, suggest that a competitive pricing approach is likely to be the appropriate means to provide a reasonable return on equity for the not-for-profit and the for-profit hospital. Implications of the analysis for the correct discount rate in investment decisions are outlined. PMID:6724955

Ownership status and home health care performance.

PubMed

Grabowski, David C; Huskamp, Haiden A; Stevenson, David G; Keating, Nancy L

2009-01-01

Few studies have analyzed for-profit and nonprofit differences in the home health care sector. Using data from the National Home and Hospice Care Survey, we found that patients in nonprofit agencies were more likely to be discharged within 30 days under Medicare cost-based payment compared to patients in for-profit agencies. However, this difference in length of enrollment did not translate into meaningful differences in discharge outcomes between nonprofit and for-profit patients, suggesting that-under a cost-based payment system-nonprofits may behave more efficiently relative to for-profits. These results highlight the importance of organizational and payment factors in the delivery of home health care services.

Community benefits: how do for-profit and nonprofit hospitals measure up?

PubMed

Nicholson, S; Pauly, M V

The rise of the for-profit hospital industry has opened a debate about the level of community benefits provided by non-profit hospitals. Do nonprofits provide enough community benefits to justify the community's commitment of resources to them, and the tax-exempt status they receive? If nonprofit hospitals convert to for-profit entities, would community benefits be lost in the transaction? This debate has highlighted the need to define and measure community benefits more clearly. In this Issue Brief, the authors develop a new method of identifying activities that qualify as community benefits, and propose a benchmark for the amount of benefit a nonprofit hospital should provide.

Returns on equity for not-for-profit hospitals.

PubMed Central

Pauly, M V

1986-01-01

This study examines the circumstances in which a large third-party payer or regulator might want to set hospital prices to yield a positive rate of return on equity capital. The level of return is shown to depend on the willingness of donors to make funds available in the community relative to the (derived) demand for capital to produce output. It is shown that the appropriate price might well be set to yield a zero or below-market return, and that the return to not-for-profit firms should generally be less than that to for-profit firms, if for-profit firms are to be active in the market. PMID:3086256

Creative compliance in pharmaceutical markets: the case of profit controls.

PubMed

Bradley, James; Vandoros, Sotiris

2012-02-01

This article discusses the issue of creative compliance in pharmaceutical markets. In particular, we explore the case of profit controls in the UK as an indirect way of regulating prices of in-patent originators. We study creative compliance in the presence of profit controls, rather than price controls or the Pharmaceutical Price Regulation Scheme in general. We use lessons from the accounting literature to explain firm behavior and reveal potential weaknesses in profit control regulation and use data to show changes in trends following the introduction of this policy. We demonstrate that in the presence of profit controls there is an incentive for producers to increase costs (leading to inefficiencies) or to inflate reported costs. We find some evidence that the behavior of pharmaceutical firms in the UK may have changed as a result of the introduction of profit controls. Although the evidence is in line with what we would expect to occur as a result of creative compliance, establishing a concrete causal relationship between such a pricing policy and costs is not possible. As institutions or organizations look to achieve legitimacy for their actions, they will use the tools they have, whether accounting or regulatory, to best represent themselves.

Nearly Half Of All Medicare Hospice Enrollees Received Care From Agencies Owned By Regional Or National Chains

PubMed Central

Stevenson, David G.; Dalton, Jesse B.; Grabowski, David C.; Huskamp, Haiden A.

2016-01-01

To date, analyses of ownership in the US hospice sector have focused on the growth of for-profit hospice and on aggregate differences in patient populations and service use patterns between for-profit and not-for-profit agencies. Although such comparisons are useful, they do not offer insights about the types of organizations that comprise the hospice sector, including the emergence of multi-agency chains. Using Medicare Cost Reports from 2000 to 2011, we track the evolution of the US hospice industry, not only to describe the market's composition by profit status but also to provide new information about the roles of regional and national chains. Almost half of all Medicare hospice enrollees received these services from a multi-agency chain in 2011. Although a handful of companies play a prominent role, the presence of smaller for-profit and not-for-profit hospice chains also has grown in recent years. By focusing on the role of the diverse organizations that provide hospice care, our analyses can help inform efforts to monitor and assure quality of care, to assess payment adequacy and options for reform, and to facilitate greater transparency and accountability within the hospice marketplace. PMID:25561641

Dancing bees tune both duration and rate of waggle-run production in relation to nectar-source profitability.

PubMed

Seeley, T D; Mikheyev, A S; Pagano, G J

2000-09-01

For more than 50 years, investigators of the honey bee's waggle dance have reported that richer food sources seem to elicit longer-lasting and livelier dances than do poorer sources. However, no one had measured both dance duration and liveliness as a function of food-source profitability. Using video analysis, we found that nectar foragers adjust both the duration (D) and the rate (R) of waggle-run production, thereby tuning the number of waggle runs produced per foraging trip (W, where W= DR) as a function of food-source profitability. Both duration and rate of waggle-run production increase with rising food-source profitability. Moreover, we found that a dancing bee adjusts the rate of waggle-run production (R) in relation to food-source profitability by adjusting the mean duration of the return-phase portion of her dance circuits. This finding raises the possibility that bees can use return-phase duration as an index of food-source profitability. Finally, dances having different levels of liveliness have different mean durations of the return phase, indicating that dance liveliness can be quantified in terms of the time interval between consecutive waggle runs.

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.

Impact of Patient and Procedure Mix on Finances of Perinatal Centres – Theoretical Models for Economic Strategies in Perinatal Centres

PubMed Central

Hildebrandt, T.; Kraml, F.; Wagner, S.; Hack, C. C.; Thiel, F. C.; Kehl, S.; Winkler, M.; Frobenius, W.; Faschingbauer, F.; Beckmann, M. W.; Lux, M. P.

2013-01-01

Introduction: In Germany, cost and revenue structures of hospitals with defined treatment priorities are currently being discussed to identify uneconomic services. This discussion has also affected perinatal centres (PNCs) and represents a new economic challenge for PNCs. In addition to optimising the time spent in hospital, the hospital management needs to define the “best” patient mix based on costs and revenues. Method: Different theoretical models were proposed based on the cost and revenue structures of the University Perinatal Centre for Franconia (UPF). Multi-step marginal costing was then used to show the impact on operating profits of changes in services and bed occupancy rates. The current contribution margin accounting used by the UPF served as the basis for the calculations. The models demonstrated the impact of changes in services on costs and revenues of a level 1 PNC. Results: Contribution margin analysis was used to calculate profitable and unprofitable DRGs based on average inpatient cost per day. Nineteen theoretical models were created. The current direct costing used by the UPF and a theoretical model with a 100 % bed occupancy rate were used as reference models. Significantly higher operating profits could be achieved by doubling the number of profitable DRGs and halving the number of less profitable DRGs. Operating profits could be increased even more by changing the rates of profitable DRGs per bed occupancy. The exclusive specialisation on pathological and high-risk pregnancies resulted in operating losses. All models which increased the numbers of caesarean sections or focused exclusively on c-sections resulted in operating losses. Conclusion: These theoretical models offer a basis for economic planning. They illustrate the enormous impact potential changes can have on the operating profits of PNCs. Level 1 PNCs require high bed occupancy rates and a profitable patient mix to cover the extremely high costs incurred due to the services they are legally required to offer. Based on our theoretical models it must be stated that spontaneous vaginal births (not caesarean sections) were the most profitable procedures in the current DRG system. Overall, it currently makes economic sense for level I PNCs to treat as many low-risk pregnancies and neonates as possible to cover costs. PMID:24771932

Is the practice of public or private sector doctors more evidence-based? A qualitative study from Vellore, India.

PubMed

Akinyemi, Oluwaseun O; Martineau, Tim; Tharyan, Prathap

2015-06-01

The literature on the use of evidence-based practice is sparse, both in the public and private sectors in middle-and low-income countries, and the present literature shows that physician understanding and use of evidence-based practice is poor. The study aimed to explore the perception of medical practitioners in the private for-profit, private not-for-profit and government sectors in Vellore, India, on evidence-based practice, in order to explain the factors affecting the use of evidence-based practice among the practitioners and to inform local policy and management decisions for improvement in quality of care. Qualitative methodology was employed in the study. Sixteen in-depth and two key informant interviews were carried out with medical practitioners selected by purposive sampling in the private for-profit, private not-for-profit and government sectors. The interviews explored participants' knowledge of evidence-based practice, factors affecting its use and possible ways of improving the use of evidence-based practice among physicians in all the health sectors. Data from the in-depth and key informant interviews were analyzed with the NVIVO (version 8) software package using the framework approach. Although most practitioners interviewed have heard of evidence-based practice, knowledge about evidence-based practice seems inadequate. However, doctors in the private not-for-profit sector seem to be more familiar with the concept of evidence-based practice. Also, practitioners in the private not-for profit sector appear to use medical evidence more in their practices compared to government practitioners or doctors in the private for-profit sector. Perceived factors affecting physician use of evidence-based practice include lack of personal time for literature appraisal as a result of high case load, weak regulatory system, pressure from patients, caregivers and pharmaceutical companies, as well as financial considerations. Opinions of the respondents are that use of evidence-based practice is mostly found among practitioners in the private not-for-profit health sector. Better training in evidence-based practice, improved regulatory system and greater collaboration between the public, private for-profit and private not-for-profit sectors with regards to training in evidence-based practice - literature search and critical appraisal skills - were suggested as needed to improve the present situation.

Survival, lifetime production, and profitability of Normande × Holstein, Montbéliarde × Holstein, and Scandinavian Red × Holstein crossbreds versus pure Holsteins.

PubMed

Heins, B J; Hansen, L B; De Vries, A

2012-02-01

Pure Holstein (HO) cows (n=416) were compared with Normande (NO) × HO (n=251), Montbéliarde (MO) × HO (n=503), and Scandinavian Red (SR) × HO (n=321) crossbred cows for survival, lifetime production, and profitability in 6 commercial herds in California. The SR crossbred cows were sired by both Swedish Red and Norwegian Red bulls. Cows calved from June 2002 to January 2009. For analysis of survival to subsequent calvings, lifetime production, and profitability, data were restricted to 3 of 6 herds because they had at least 20 cows in each of the breed groups. All cows had the opportunity to calve at least 4 times. Best prediction, which is used by USDA for national genetic evaluations in the United States, was used to determine lifetime production to 4 yr (1,461 d) in the herd after first calving from test-day observations. Production and survival were estimated after 4 yr to calculate lifetime profit. A profit function was defined to include revenues and expenses for milk, fat, protein, and other solids production; somatic cell count; reproduction; feed intake; calf value; salvage value; dead cow disposal; and fixed cost. The NO × HO (1.2%), MO × HO (2.0%), and SR × HO cows (1.6%) had significantly fewer deaths than did pure HO cows (5.3%) during the first 305 d of first lactation. All crossbred groups had significantly more cows that calved a second, third, and fourth time, and had mean survival that was 300 to 400 d longer than did pure HO cows. The NO × HO, MO × HO, and SR × HO cows had significantly higher lifetime fat plus protein production than did pure HO cows up to 1,461 d after first calving. For profitability (ignoring possible differences in health costs), NO × HO cows had 26% greater projected lifetime profit per cow, but 6.7% less profit per cow-day, than did pure HO cows. On the other hand, MO × HO and SR × HO cows had 50 to 44%, respectively, more projected lifetime profit per cow and 5.3 to 3.6%, respectively, more projected profit per cow-day than did pure HO cows. Copyright © 2012 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

Shape of growth-rate distribution determines the type of Non-Gibrat’s Property

NASA Astrophysics Data System (ADS)

Ishikawa, Atushi; Fujimoto, Shouji; Mizuno, Takayuki

2011-11-01

In this study, the authors examine exhaustive business data on Japanese firms, which cover nearly all companies in the mid- and large-scale ranges in terms of firm size, to reach several key findings on profits/sales distribution and business growth trends. Here, profits denote net profits. First, detailed balance is observed not only in profits data but also in sales data. Furthermore, the growth-rate distribution of sales has wider tails than the linear growth-rate distribution of profits in log-log scale. On the one hand, in the mid-scale range of profits, the probability of positive growth decreases and the probability of negative growth increases symmetrically as the initial value increases. This is called Non-Gibrat’s First Property. On the other hand, in the mid-scale range of sales, the probability of positive growth decreases as the initial value increases, while the probability of negative growth hardly changes. This is called Non-Gibrat’s Second Property. Under detailed balance, Non-Gibrat’s First and Second Properties are analytically derived from the linear and quadratic growth-rate distributions in log-log scale, respectively. In both cases, the log-normal distribution is inferred from Non-Gibrat’s Properties and detailed balance. These analytic results are verified by empirical data. Consequently, this clarifies the notion that the difference in shapes between growth-rate distributions of sales and profits is closely related to the difference between the two Non-Gibrat’s Properties in the mid-scale range.

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.

Economic comparison of reproductive programs for dairy herds using estrus detection, timed artificial insemination, or a combination.

PubMed

Galvão, K N; Federico, P; De Vries, A; Schuenemann, G M

2013-04-01

The objective of this study was to compare the economic outcome of reproductive programs using estrus detection (ED), timed artificial insemination (TAI), or a combination of both (TAI-ED) using a stochastic dynamic Monte-Carlo simulation model. Programs evaluated were (1) ED only; (2) TAI: Presynch-Ovsynch for first AI, and Ovsynch for resynchronization of open cows at 32 d after AI; (3) TAI-ED: Presynch-Ovsynch for first AI, but cows underwent ED and AI after first AI, and cows diagnosed open 32 d after AI were resynchronized using Ovsynch. Evaluated were the effect of ED rate (40 vs. 60%; ED40 or ED60), accuracy of estrus detection (85 vs. 95%), compliance with the timed AI protocol (85 vs. 95%), and milk price ($0.33 vs. 0.44/kg). Conception rate to first service was set at 33.9% and then decreased by 2.6% for every subsequent service. Abortion was set at 11.3%. Cows were not AI after 366 d in milk, and open cows were culled after 450 d in milk. Culled cows were immediately replaced. Herd size was maintained at 1,000 cows, and the model accounted for all incomes and costs. Simulation was performed until steady state was reached (3,000 d), and then average daily values for the subsequent 2,000 d were used to calculate profit/cow per year. Net daily value was calculated by subtracting the costs (replacement, feeding, breeding, and other costs) from the daily income (milk sales, cow sales, and calf sales). The ED40 models resulted in greater profits than the TAI-85 model but lower profits than the TAI-95 model. Both ED60 models resulted in greater profits than the TAI-95 model. Combining TAI and ED increased profits within each level of accuracy or compliance. Adding TAI to ED would increase overall profit/cow per year by $46.8 to $74.7 with 40% ED, and by $8.9 to $30.5 with 60% ED. Adding ED to TAI would increase profit/cow per year by $64.2 to $99.4 with 85% compliance and by $31.8 to $59.7 with 95% compliance. Although combining TAI and ED increased profits within each level of accuracy or compliance, when evaluated separately, ED60 with 95% accuracy or TAI with 95% compliance were as profitable as or more profitable than TAI-ED with low ED, accuracy, or compliance. Therefore, producers can improve their profits by combining TAI and ED as reproductive management; however, if a herd can achieve high ED with high accuracy or have high compliance with injections, using only ED or TAI might be more profitable than trying to do both. Copyright © 2013 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

17 CFR 210.12-22 - Investments in and advances to affiliates and income thereon.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (2)—Other Column F—Amount of equity in net profit and loss for the period 7 1 (a) The required... interest included in caption 1 of the profit and loss or income statement. In addition, show as the final item in column E(1) the aggregate dividends and interest included in the profit and loss or income...

32 CFR 37.650 - Who must I identify as the auditor for a for-profit participant?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Who must I identify as the auditor for a for... auditor for a for-profit participant? The auditor that you will identify in the expenditure-based TIA to... follows: (a) You may provide that an IPA will be the auditor for a for-profit participant that does not...

Access in U.S. Higher Education: What Does the For-Profit Sector Contribute? PROPHE Working Paper Series. WP No. 14

ERIC Educational Resources Information Center

Kinser, Kevin

2009-01-01

The private sector's role in higher education access has received limited attention, though the expansion of the sector globally has immediate implications for the ability of the system to serve more students. In the U.S. case, the private sector includes both nonprofit and for-profit forms, with the for-profit institutions comparable in critical…

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…

26 CFR 1.593-2 - Additions to reserve for bad debts where surplus, reserves, and undivided profits equal or exceed...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Additions to reserve for bad debts where surplus... bad debts where surplus, reserves, and undivided profits equal or exceed 12 percent of deposits or... profits, and reserves at the beginning of the taxable year, a reasonable addition to the reserve for bad...

Pack-and-Go Delivery Service: A Multi-Component Cost-Volume-Profit (CVP) Learning Resource

ERIC Educational Resources Information Center

Stout, David E.

2014-01-01

This educational case, in two parts (A and B), requires students to assume the role of a business consultant and to use Excel to develop a profit-planning or a cost-volume-profit (CVP) model for a package-delivery company opportunity currently being evaluated by a client. The name of the proposed business is Pack-and-Go, which would provide an…

32 CFR 37.650 - Who must I identify as the auditor for a for-profit participant?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 1 2011-07-01 2011-07-01 false Who must I identify as the auditor for a for... auditor for a for-profit participant? The auditor that you will identify in the expenditure-based TIA to... follows: (a) You may provide that an IPA will be the auditor for a for-profit participant that does not...

12 CFR 218.700 - Defined terms relating to the networking exception from the definition of “broker.”

Code of Federal Regulations, 2014 CFR

2014-01-01

... overall profitability or revenue of: (i) The bank, either on a stand-alone or consolidated basis; (ii) Any...) Such measure of overall profitability or revenue is only one of multiple factors or variables used to... variables that are not related to the profitability or revenue of the broker or dealer; (C) A referral made...

17 CFR 247.700 - Defined terms relating to the networking exception from the definition of “broker.”

Code of Federal Regulations, 2011 CFR

2011-04-01

... overall profitability or revenue of: (i) The bank, either on a stand-alone or consolidated basis; (ii) Any...) Such measure of overall profitability or revenue is only one of multiple factors or variables used to... variables that are not related to the profitability or revenue of the broker or dealer; (C) A referral made...

12 CFR 218.700 - Defined terms relating to the networking exception from the definition of “broker.”

Code of Federal Regulations, 2013 CFR

2013-01-01

... overall profitability or revenue of: (i) The bank, either on a stand-alone or consolidated basis; (ii) Any...) Such measure of overall profitability or revenue is only one of multiple factors or variables used to... variables that are not related to the profitability or revenue of the broker or dealer; (C) A referral made...

12 CFR 218.700 - Defined terms relating to the networking exception from the definition of “broker.”

Code of Federal Regulations, 2012 CFR

2012-01-01

... overall profitability or revenue of: (i) The bank, either on a stand-alone or consolidated basis; (ii) Any...) Such measure of overall profitability or revenue is only one of multiple factors or variables used to... variables that are not related to the profitability or revenue of the broker or dealer; (C) A referral made...

17 CFR 247.700 - Defined terms relating to the networking exception from the definition of “broker.”

Code of Federal Regulations, 2013 CFR

2013-04-01

... overall profitability or revenue of: (i) The bank, either on a stand-alone or consolidated basis; (ii) Any...) Such measure of overall profitability or revenue is only one of multiple factors or variables used to... variables that are not related to the profitability or revenue of the broker or dealer; (C) A referral made...

17 CFR 247.700 - Defined terms relating to the networking exception from the definition of “broker.”

Code of Federal Regulations, 2012 CFR

2012-04-01

... overall profitability or revenue of: (i) The bank, either on a stand-alone or consolidated basis; (ii) Any...) Such measure of overall profitability or revenue is only one of multiple factors or variables used to... variables that are not related to the profitability or revenue of the broker or dealer; (C) A referral made...

12 CFR 218.700 - Defined terms relating to the networking exception from the definition of “broker.”

Code of Federal Regulations, 2011 CFR

2011-01-01

... overall profitability or revenue of: (i) The bank, either on a stand-alone or consolidated basis; (ii) Any...) Such measure of overall profitability or revenue is only one of multiple factors or variables used to... variables that are not related to the profitability or revenue of the broker or dealer; (C) A referral made...

17 CFR 247.700 - Defined terms relating to the networking exception from the definition of “broker.”

Code of Federal Regulations, 2014 CFR

2014-04-01

... overall profitability or revenue of: (i) The bank, either on a stand-alone or consolidated basis; (ii) Any...) Such measure of overall profitability or revenue is only one of multiple factors or variables used to... variables that are not related to the profitability or revenue of the broker or dealer; (C) A referral made...