26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner'...

26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner's...

26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner'...

26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner'...

General Revenue Sharing Data Study: Executive Summary. Volume I.

ERIC Educational Resources Information Center

Wilson, Reese C.; Bowditch, E. Francis, Jr.

The results of the General Revenue Sharing Data Study carried out by Stanford Research Institute for the Office of Revenue Sharing are reported in four volumes. This volume, Executive Summary, presents highlights excerpted from Volumes II, III, and IV. Emphasis is placed on those findings, conclusions, and recommendations that deserve special…

30 CFR 519.413 - How will the coastal political subdivisions of Gulf producing States share in the qualified OCS...

Code of Federal Regulations, 2012 CFR

2012-07-01

... Gulf producing States share in the qualified OCS revenues? 519.413 Section 519.413 Mineral Resources... coastal political subdivisions of Gulf producing States share in the qualified OCS revenues? Of the revenues allocated to a Gulf producing State, 20 percent will be distributed to the coastal political...

30 CFR 519.413 - How will the coastal political subdivisions of Gulf producing States share in the qualified OCS...

Code of Federal Regulations, 2014 CFR

2014-07-01

... Gulf producing States share in the qualified OCS revenues? 519.413 Section 519.413 Mineral Resources... coastal political subdivisions of Gulf producing States share in the qualified OCS revenues? Of the revenues allocated to a Gulf producing State, 20 percent will be distributed to the coastal political...

30 CFR 519.413 - How will the coastal political subdivisions of Gulf producing States share in the qualified OCS...

Code of Federal Regulations, 2013 CFR

2013-07-01

... Gulf producing States share in the qualified OCS revenues? 519.413 Section 519.413 Mineral Resources... coastal political subdivisions of Gulf producing States share in the qualified OCS revenues? Of the revenues allocated to a Gulf producing State, 20 percent will be distributed to the coastal political...

30 CFR 219.413 - How will the coastal political subdivisions of Gulf producing States share in the qualified OCS...

Code of Federal Regulations, 2011 CFR

2011-07-01

... Gulf producing States share in the qualified OCS revenues? 219.413 Section 219.413 Mineral Resources... § 219.413 How will the coastal political subdivisions of Gulf producing States share in the qualified OCS revenues? Of the revenues allocated to a Gulf producing State, 20 percent will be distributed to...

30 CFR 219.413 - How will the coastal political subdivisions of Gulf producing States share in the qualified OCS...

Code of Federal Regulations, 2010 CFR

2010-07-01

... Gulf producing States share in the qualified OCS revenues? 219.413 Section 219.413 Mineral Resources... subdivisions of Gulf producing States share in the qualified OCS revenues? Of the revenues allocated to a Gulf producing State, 20 percent will be distributed to the coastal political subdivisions within that State. ...

26 CFR 1.665(g)-2A - Application of separate share rule.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Application of separate share rule. 1.665(g)-2A Section 1.665(g)-2A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning on Or After January 1, 1969 § 1.665(g)-2A Application of separate share rule. (a...

26 CFR 1.665(g)-2A - Application of separate share rule.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Application of separate share rule. 1.665(g)-2A Section 1.665(g)-2A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning on Or After January 1, 1969 § 1.665(g)-2A Application of separate share rule. (a...

26 CFR 1.665(g)-2A - Application of separate share rule.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Application of separate share rule. 1.665(g)-2A Section 1.665(g)-2A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning on Or After January 1, 1969 § 1.665(g)-2A Application of separate share rule. (a...

26 CFR 1.665(g)-2A - Application of separate share rule.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Application of separate share rule. 1.665(g)-2A Section 1.665(g)-2A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Years Beginning on Or After January 1, 1969 § 1.665(g)-2A Application of separate share rule. (a) In...

26 CFR 1.665(g)-2A - Application of separate share rule.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Application of separate share rule. 1.665(g)-2A Section 1.665(g)-2A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning on Or After January 1, 1969 § 1.665(g)-2A Application of separate share rule. (a...

Deregulating School Aid in California: Revenues and Expenditures in the Second Year of Categorical Flexibility. Technical Report

ERIC Educational Resources Information Center

Imazeki, Jennifer

2012-01-01

California's system of school finance is highly regulated and prescriptive. A large share of state funding is allocated through categorical programs; that is, programs whose funding is contingent on districts using the money in a particular way or for a particular purpose. In 2008-09, the strings were taken off 40 of those programs, collectively…

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

NASA Astrophysics Data System (ADS)

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

2015-12-01

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

Accounting for Special Revenue Sharing Grants. A Human Resource Management Course Monograph. No. 2 in a Series.

ERIC Educational Resources Information Center

Gunn, Sanford C.

A training course to introduce students to the problems and accounting methods for Comprehensive Employment and Training Act (CETA) programs should consider four major areas. Within these areas certain objectives should be met: (1) to acquire background knowledge on manpower programs and typical fund accounting procedures, (2) to understand the…

Improving the Fiscal Sustainability of Teaching Clinics at Dental Schools.

PubMed

Reinhardt, John W

2015-12-01

Educational patient care clinics are becoming an increasingly important source of revenue for dental schools. Revenue from clinics can help offset the rising cost of dental education. In addition, those clinics represent a source of income over which the schools have reasonably direct control. Recently, a group of nine U.S. dental schools conducted a detailed financial survey of their clinics and shared the confidential results with each other. The purpose of their analysis was to develop benchmarks for key factors related to clinical financial productivity and expenses and to define best practices to guide improvements at each school. The survey found significant variations among the nine schools in revenue produced by predoctoral students and by postdoctoral residents. There were similar variations for levels of clinical staffing. By sharing the results of the survey with each other, the individual schools gained a strong understanding of the business strengths or weakness of their own clinical programs. That information gave each school's leaders the opportunity to investigate how they might improve their clinical fiscal sustainability.

Revenue-sharing clubs provide economic insurance and incentives for sustainability in common-pool resource systems.

PubMed

Tilman, Andrew R; Levin, Simon; Watson, James R

2018-06-05

Harvesting behaviors of natural resource users, such as farmers, fishermen and aquaculturists, are shaped by season-to-season and day-to-day variability, or in other words risk. Here, we explore how risk-mitigation strategies can lead to sustainable use and improved management of common-pool natural resources. Over-exploitation of unmanaged natural resources, which lowers their long-term productivity, is a central challenge facing societies. While effective top-down management is a possible solution, it is not available if the resource is outside the jurisdictional bounds of any management entity, or if existing institutions cannot effectively impose sustainable-use rules. Under these conditions, alternative approaches to natural resource governance are required. Here, we study revenue-sharing clubs as a mechanism by which resource users can mitigate their income volatility and importantly, as a co-benefit, are also incentivized to reduce their effort, leading to reduced over-exploitation and improved resource governance. We use game theoretic analyses and agent-based modeling to determine the conditions in which revenue-sharing can be beneficial for resource management as well as resource users. We find that revenue-sharing agreements can emerge and lead to improvements in resource management when there is large variability in production/revenue and when this variability is uncorrelated across members of the revenue-sharing club. Further, we show that if members of the revenue-sharing collective can sell their product at a price premium, then the range of ecological and economic conditions under which revenue-sharing can be a tool for management greatly expands. These results have implications for the design of bottom-up management, where resource users themselves are incentivized to operate in ecologically sustainable and economically advantageous ways. Copyright © 2018 Elsevier Ltd. All rights reserved.

Revenue Sharing: An Assessment of Current Policies at UK Universities

ERIC Educational Resources Information Center

Gazzard, James; Brown, Sarah A.

2012-01-01

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

77 FR 70805 - Presquile National Wildlife Refuge, Chesterfield County, VA; Final Comprehensive Conservation...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-27

... opportunities, including environmental education programs for approximately 120 school-aged students each year... species, protect cultural resources, monitor for climate change impacts, distribute refuge revenue sharing..., and a more aggressive response to habitat changes associated with invasive species, global climate...

Implement the medical group revenue function. Create competitive advantage.

PubMed

Colucci, C

1998-01-01

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

Sharing out NASA's spoils. [economic benefits of U.S. space program

NASA Technical Reports Server (NTRS)

Bezdek, Roger H.; Wendling, Robert M.

1992-01-01

The economic benefits of NASA programs are discussed. Emphasis is given to an analysis of indirect economic benefits which estimates the effect of NASA programs on employment, personal income, corporate sales and profits, and government tax revenues in the U.S. and in each state. Data are presented that show that NASA programs have widely varying multipliers by industry and that illustrate the distribution of jobs by industry as well as the distribution of sales.

How to Revitalize Your Math & Science Programs.

ERIC Educational Resources Information Center

Alamprese, Judy

1987-01-01

Continued economic recession, a growing national debt, and consumer overconsumption mean that a federal tax similar to a sales tax may be passed. Because the "value-added tax" will significantly affect school budgets, according to economist Anthony Carnevale, educators should demand a portion of the tax for education revenue sharing. (CJH)

26 CFR 1.5000A-4 - Computation of shared responsibility payment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Computation of shared responsibility payment. 1.5000A-4 Section 1.5000A-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... individual was born. For example, an individual born on March 1, 1999, attains the age of 18 on March 1, 2017...

Retaining customers in a managed care market. Hospitals must understand the connection between patient satisfaction, loyalty, retention, and revenue.

PubMed

Gemme, E M

1997-01-01

Traditionally, health care patients have been treated by health care professionals as people with needs rather than as customers with options. Although managed care has restricted patient choice, choice has not been eliminated. The premise of this article is that patients are primary health care consumers. Adopting such a premise and developing an active customer retention program can help health care organizations change their culture for the better, which may lead to higher customer retention levels and increased revenues. Customer retention programs based on service excellence that empower employees to provide excellent care can eventually lead to a larger market share for health care organizations trying to survive this era of intense competition.

Health planners and local public finance--the case for revenue sharing.

PubMed Central

Rocheleau, B; Warren, S

1980-01-01

Little attention has been paid by health planners or researchers to questions of local public finance. However, a review of the literature concerning general revenue sharing (GRS) funds indicated that about $400 million per year from this source is spent on health services and resources. GRS funds, about $6.4 billion per year, are distributed to more than 39,000 State, county, and city governments. The 1976 amendments to the General Revenue Sharing Act eliminated restrictions on the use of the funds, and they can be employed as matching funds for other Federal monies. An exploratory study of the use of GRS funds for health purposes was conducted in several localities, with particular attention to the health systems agencies. Its results confirmed that there are wide variations among localities in the use of revenue-sharing funds to support health services. Also, not only did the health systems agencies' officials have little impact on the allocation of revenue sharing funds, but only in one locale had an HSA official taken a direct role in the budgetary process. Health planners, who were interviewed during the study, described what they considered their agencies' proper role in local budgetary matters. PMID:6775344

Health planners and local public finance--the case for revenue sharing.

PubMed

Rocheleau, B; Warren, S

1980-01-01

Little attention has been paid by health planners or researchers to questions of local public finance. However, a review of the literature concerning general revenue sharing (GRS) funds indicated that about $400 million per year from this source is spent on health services and resources. GRS funds, about $6.4 billion per year, are distributed to more than 39,000 State, county, and city governments. The 1976 amendments to the General Revenue Sharing Act eliminated restrictions on the use of the funds, and they can be employed as matching funds for other Federal monies. An exploratory study of the use of GRS funds for health purposes was conducted in several localities, with particular attention to the health systems agencies. Its results confirmed that there are wide variations among localities in the use of revenue-sharing funds to support health services. Also, not only did the health systems agencies' officials have little impact on the allocation of revenue sharing funds, but only in one locale had an HSA official taken a direct role in the budgetary process. Health planners, who were interviewed during the study, described what they considered their agencies' proper role in local budgetary matters.

Money and Education: A Guide to Illinois School Finance.

ERIC Educational Resources Information Center

McMaster, Donald; Sinkin, Judy G.

Illinois' education finance plan is described in the first of this report's two chapters, and the second chapter considers the finance plan's equity. Chapter 1 covers the state's Resource Equalizer Aid Program and the tax revenue it guarantees districts; the calculation of maximum tax guarantees and local shares; the apportionment of state aid;…

Risk Adjustment, Reinsurance Improved Financial Outcomes For Individual Market Insurers With The Highest Claims.

PubMed

Jacobs, Paul D; Cohen, Michael L; Keenan, Patricia

2017-04-01

The Affordable Care Act (ACA) reformed the individual health insurance market. Because insurers can no longer vary their offers of coverage based on applicants' health status, the ACA established a risk adjustment program to equalize health-related cost differences across plans. The ACA also established a temporary reinsurance program to subsidize high-cost claims. To assess the impact of these programs, we compared revenues to claims costs for insurers in the individual market during the first two years of ACA implementation (2014 and 2015), before and after the inclusion of risk adjustment and reinsurance payments. Before these payments were included, for the 30 percent of insurers with the highest claims costs, claims (not including administrative expenses) exceeded premium revenues by $90-$397 per enrollee per month. The effect was reversed after these payments were included, with revenues exceeding claims costs by $0-$49 per month. The risk adjustment and reinsurance programs were relatively well targeted in the first two years. While there is ongoing discussion regarding the future of the ACA, our findings can shed light on how risk-sharing programs can address risk selection among insurers-a pervasive issue in all health insurance markets. Project HOPE—The People-to-People Health Foundation, Inc.

Revenue Share between Layers and Investment Incentive for ISP in the Internet Market

NASA Astrophysics Data System (ADS)

Unno, Masaru; Xu, Hua

In this paper, we consider a revenue-sharing and network investment problem between an Internet service provider (ISP) and a content provider (CP) by applying the dynamic agency theory. We formulate the problem as the principal-agent problem where the ISP is the principal and the CP is the agent. The principal-agent problem is transformed to a stochastic optimal control problem in which the objectives of ISP are to find an optimal revenue-sharing strategy and a network investment strategy, and to advise an incentive compatible effort level to the CP. The sufficient conditions for the existence of the optimal revenue-sharing strategy, the optimal investment strategy and the incentive compatible effort to the CP are obtained. A numerical example is solved to show the existence of such strategies. The practical implications of the results obtained in the paper will also be discussed.

The Arizona Telemedicine Program business model.

PubMed

Barker, Gail P; Krupinski, Elizabeth A; McNeely, Richard A; Holcomb, Michael J; Lopez, Ana Maria; Weinstein, Ronald S

2005-01-01

The Arizona Telemedicine Program (ATP) was established in 1996 when state funding was provided to implement eight telemedicine sites. Since then the ATP has expanded to connect 55 health-care organizations through a membership programme formalized through legal contracts. The ATP's membership model is based on an application service provider (ASP) concept, whereby organizations can share services at lower cost; that is, the ATP acts as a broker for services. The membership fee schedule is flexible, allowing clients to purchase only those services desired. An annual membership fee is paid by every user, based on the services requested. The membership programme income has provided a steady revenue stream for the ATP. The membership-derived revenue represented 30% of the ATP's 2.6 million dollars total income during fiscal year 2003/04.

Reducing the Deficit: Spending and Revenue Options

DTIC Science & Technology

2011-03-01

the Conservation Reserve Program 25AgricultureOption 6 Reduce the Premium Subsidy in the Crop Insurance Program 26Option 7 Reduce by 20 Percentage...Graduate Students 31Option 11 Change the Interest Rate Structure for Student Loans 32HealthOption 12 Add a “Public Plan” to the Health Insurance Exchanges...Health Episodes Covered by Medicare 48Option 21 Reduce Medicare Costs by Changing the Cost-Sharing Structures for Medicare and Medigap Insurance 49Option

The business of academic plastic surgery.

PubMed

Levin, L Scott

2010-07-01

Given the changes in health care economics and the changes in increasing rates of uninsured and undercovered patients in the United States, the revenue stream for all physicians, and particularly those in academic medical centers, is subject to fluctuations that make it difficult to fund the missions of education and research. Often, academic plastic surgeons are required to use clinical revenue to supplement efforts in research and education. A large margin on clinical revenue that was present perhaps 10 or 20 years ago has been eroded by many socioeconomic factors, making it difficult to provide optimal training in academic environments for our residents. In an attempt to ascertain "best in show," a survey was sent to 89 plastic surgery programs that requested information regarding faculty salaries, relative value units, National Institutes of Health support, ancillary revenue support for taking call, and the number of faculty within individual programs. Fifty-three programs responded with completed data. The following practices directly contribute to stable financial environments: external support for call coverage, recruitment support, and gain sharing associated with health system profitability. Coverage agreements with outside facilities can be lucrative if properly negotiated. Paid medical directorships for administrative/clinical oversight are helpful. Payor mixes with high percentages of commercial, managed care, and self-pay (aesthetic) and low percentages of Medicaid are beneficial. Practices with a healthy mix of aesthetic surgery add strength.

The Expanding Role of Community-Based Organizations: Implications for Vocational Education. Occasional Paper No. 90.

ERIC Educational Resources Information Center

Poulard, Othello W.

Community-based organizations (CBOs) are neighborhood-based groups committed to providing human services to poor and minority individuals. The charge that government ineptness generates a need for CBOs is supported by examination of the federal government's operation of the general revenue sharing program. A project set up by CBOs collected data…

Is Medicaid sustainable? Spending projections for the program's second forty years.

PubMed

Kronick, Richard; Rousseau, David

2007-01-01

We constructed long-term projections of Medicaid spending and compared projected growth in spending with that of state and federal revenues. Notwithstanding the anticipated decline in employer-sponsored insurance and the long-term care needs of the baby boomers, we project that Medicaid spending as a share of national health spending will average 16.6 percent from 2006 to 2025--roughly unchanged from 16.5 percent in 2005--and then increase slowly to 19.0 percent by 2045. Growth in government revenues is projected to be large enough to sustain both Medicaid spending increases and substantial real growth in spending for other services.

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

ERIC Educational Resources Information Center

Pleyte, Parrie S.; Kohl, Bruce R.

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

Shared Services: A Powerful Strategy to Support Sustainability of ECE Businesses

ERIC Educational Resources Information Center

Stoney, Louise

2009-01-01

As Co-Founder of the Alliance for Early Childhood Finance, it is the author's job to think about how they pay for early care and education (ECE) services in the United States. Generating the operating revenue needed to establish and sustain a high-quality ECE program has never been easy--and in a recession economy it is becoming even more…

75 FR 47651 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Order Approving a Proposed Rule...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-08-06

... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-62605; File No. SR-NASDAQ-2010-068] Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Order Approving a Proposed Rule Change to Establish a Revenue Sharing Program With Correlix, Inc. July 30, 2010. On June 8, 2010, The NASDAQ Stock Market LLC (``NASDAQ'' or the ``Exchange'') filed wit...

30 CFR 585.541 - What is a qualified project for revenue sharing purposes?

Code of Federal Regulations, 2012 CFR

2012-07-01

... 30 Mineral Resources 2 2012-07-01 2012-07-01 false What is a qualified project for revenue sharing purposes? 585.541 Section 585.541 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF...

30 CFR 285.541 - What is a qualified project for revenue sharing purposes?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 30 Mineral Resources 2 2011-07-01 2011-07-01 false What is a qualified project for revenue sharing purposes? 285.541 Section 285.541 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, REGULATION, AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE...

30 CFR 585.541 - What is a qualified project for revenue sharing purposes?

Code of Federal Regulations, 2014 CFR

2014-07-01

... 30 Mineral Resources 2 2014-07-01 2014-07-01 false What is a qualified project for revenue sharing purposes? 585.541 Section 585.541 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF...

30 CFR 585.541 - What is a qualified project for revenue sharing purposes?

Code of Federal Regulations, 2013 CFR

2013-07-01

... 30 Mineral Resources 2 2013-07-01 2013-07-01 false What is a qualified project for revenue sharing purposes? 585.541 Section 585.541 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY AND ALTERNATE USES OF EXISTING FACILITIES ON THE OUTER CONTINENTAL SHELF...

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

PubMed

Hyatt, T K

2001-01-01

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

Perspective of public law in rearrangement of profit sharing system agricultural land in Indonesia

NASA Astrophysics Data System (ADS)

Tamsil; Susilowati, IF; Wardhana, M.

2018-01-01

Review of the Shared Revenue Act for better regulatory system is an important issue as a more realistic and highly feasible agrarian reform policy. The rearrangement of agricultural land tenure systems is difficult to implement because it must be done simultaneously and thoroughly plus the support of large economic and political cost allocations; Instead, allowing the use of land in market mechanisms violating the principles of fairness on profit sharing. So it needs agrarian policies that are gradual and more realistic, such as revision of Act on profit sharing. In the previous research, the characteristics of the land sharing system in Indonesia are: (1) The Revenue Sharing Agreement is seen as a personal relationship subject to the private of law, not public rules; (2) found character of unequal Patron-client relationship between landowner and farmer; (3) Different revenue sharing systems and tend to position smallholders as weak and defeated. This study aims to discuss the State’s ‘interference’ in changing the profit sharing system by limiting individual freedom on the basis of a ‘new’ perspective of profit sharing as a relative legal relation. In the future, the profit-sharing system should be able to provide legal protection for farmers, as well as landowners.

Opitmal Platform Strategies in the Smartphone Market

NASA Astrophysics Data System (ADS)

Unno, Masaru; Xu, Hua

In a smartphone market, smartphone makers encourage smartphone application providers (AP) to create more popular smartphone applications through making a revenue-sharing contract with AP and providing application-purchasing support to end users. In this paper, we study revenue-sharing and application-purchasing support problem between a risk-averse smartphone maker and a smartphone application provider. The problem is formulated as the smartphone makers's risk-sensitive stochastic control problem. The sufficient conditions for the existence of the optimal revenue-sharing strategy, the optimal application-purchasing support strategy and the incentive compatible effort recommended to AP are obtained. The effects of the smartphone makers's risk-sensitivity on the optimal strategies are also discussed. A numerical example is solved to show the computation aspects of the problem.

Firm size distribution and mobility of the top 500 firms in China, the United States and the world

NASA Astrophysics Data System (ADS)

Guo, Jinzhong; Xu, Qi; Chen, Qinghua; Wang, Yougui

2013-07-01

This paper considers the macroscopic and microscopic statistical features of the top 500 firms in China, the United States and the world, denoted as China 500 (CH500), Fortune 500 (US500) and Fortune Global 500 (FG500). From a macroscopic perspective, the firm size distribution of each category, when measured by revenue, is steadily distributed over the observed period, even during periods of financial crises. As is evidenced by the Gini coefficient, divergences between firm scales are most significant for the CH500. From a microscopic perspective, the underlying micro-dynamics are volatile and often turbulent due to the exit and entry of firms as well as shifts in their revenues and ranks. Such fluctuations, or mobility, are visualized in rank/revenue/share clocks. We also propose a revenue/rank/share mobility index that is a quantitative measurement of mobility. Among these, we find that the share mobility acts as an effective indicator of economic status; where there is a share mobility spike, there is an ailing economy. The share mobility indexes indicate that the 2008 Financial Crisis had little impact on the Chinese economy, while it triggered violent changes in the top 500 firms in the United States and the world.

Provision of Personal Healthcare Services by Local Health Departments: 2008-2013.

PubMed

Luo, Huabin; Sotnikov, Sergey; Winterbauer, Nancy

2015-09-01

The scope of local health department (LHD) involvement in providing personal healthcare services versus population-based services has been debated for decades. A 2012 IOM report suggests that LHDs should gradually withdraw from providing personal healthcare services. The purpose of this study is to assess the level of LHD involvement in provision of personal healthcare services during 2008-2013 and examine the association between provision of personal healthcare services and per capita public health expenditures. Data are from the 2013 survey of LHDs and Area Health Resource Files. The number, ratio, and share of revenue from personal healthcare services were estimated. Both linear and panel fixed effects models were used to examine the association between provision of personal healthcare services and per capita public health expenditures. Data were analyzed in 2014. The mean number of personal healthcare services provided by LHDs did not change significantly in 2008-2013. Overall, personal services constituted 28% of total service items. The share of revenue from personal services increased from 16.8% in 2008 to 20.3% in 2013. Results from the fixed effect panel models show a positive association between personal healthcare services' share of revenue and per capita expenditures (b=0.57, p<0.001). A lower share of revenue from personal healthcare services is associated with lower per capita expenditures. LHDs, especially those serving <25,000 people, are highly dependent on personal healthcare revenue to sustain per capita expenditures. LHDs may need to consider strategies to replace lost revenue from discontinuing provision of personal healthcare services. Copyright © 2015 American Journal of Preventive Medicine. All rights reserved.

30 CFR 219.414 - How will MMS determine each Gulf producing State's share of the qualified OCS revenues?

Code of Federal Regulations, 2011 CFR

2011-07-01

... determine each Gulf producing State's share of the qualified OCS revenues? (a) The MMS will determine the... be disbursed to each Gulf producing State using the following procedure: (1) For each Gulf producing... intersected. (2) For each Gulf producing State, we will divide the sum of each State's inverse distances, from...

Health care costs and financing in world perspective.

PubMed Central

Roemer, M. I.

1991-01-01

Expenditures for health services, as a percentage of national wealth (gross national product, or GNP), have been rising throughout the world. Data to quantify this trend are available for many industrialized countries. The share of health spending derived from governmental sources has also been increasing. Mandatory or social insurance has developed to support health services in 70 nations. While widely used for paying doctors on a fee basis or by capitation, in Latin America doctors are organized in polyclinics and paid by salaries. General revenues are used to support Ministry of Health programs. Among health expenditures, the largest share goes to hospitalization. Cost sharing by patients is widely used to control rising costs. World trends have promoted equity in health care delivery. PMID:1814057

Sharing Local Revenue: One District's Perspective

ERIC Educational Resources Information Center

Cline, David S.

2011-01-01

The vast majority of U.S. school districts are considered independent and have taxing authority; the remaining districts rely on revenue and budgetary approval from their local government. In the latter case, localities often use some form of negotiated process to determine the amount of revenue their school districts will receive. Typically, a…

26 CFR 1.403(b)-8 - Funding.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a) Investments...

26 CFR 1.403(b)-8 - Funding.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a) Investments...

26 CFR 1.409A-5 - Funding. [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Funding. [Reserved] 1.409A-5 Section 1.409A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409A-5 Funding. [Reserved] ...

26 CFR 1.403(b)-8 - Funding.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a) Investments...

26 CFR 1.403(b)-8 - Funding.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Funding. 1.403(b)-8 Section 1.403(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.403(b)-8 Funding. (a) Investments...

26 CFR 1.414(r)-7 - Determination of the employees of an employer's qualified separate lines of business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... qualified separate lines of business. 1.414(r)-7 Section 1.414(r)-7 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-7 Determination of the employees of an employer's... residual shared employee as defined in § 1.414(r)-11(b)(2) and (4)) is assigned to a single qualified...

26 CFR 1.414(r)-7 - Determination of the employees of an employer's qualified separate lines of business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... qualified separate lines of business. 1.414(r)-7 Section 1.414(r)-7 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-7 Determination of the employees of an employer's... residual shared employee as defined in § 1.414(r)-11(b)(2) and (4)) is assigned to a single qualified...

26 CFR 1.414(r)-7 - Determination of the employees of an employer's qualified separate lines of business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... qualified separate lines of business. 1.414(r)-7 Section 1.414(r)-7 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-7 Determination of the employees of an employer's... residual shared employee as defined in § 1.414(r)-11(b)(2) and (4)) is assigned to a single qualified...

26 CFR 1.414(r)-7 - Determination of the employees of an employer's qualified separate lines of business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... qualified separate lines of business. 1.414(r)-7 Section 1.414(r)-7 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-7 Determination of the employees of an employer's... residual shared employee as defined in § 1.414(r)-11(b)(2) and (4)) is assigned to a single qualified...

26 CFR 1.414(r)-7 - Determination of the employees of an employer's qualified separate lines of business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... qualified separate lines of business. 1.414(r)-7 Section 1.414(r)-7 Internal Revenue INTERNAL REVENUE...-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-7 Determination of the employees of an employer's qualified... residual shared employee as defined in § 1.414(r)-11(b)(2) and (4)) is assigned to a single qualified...

Alternative Fuels Data Center: New York Coalition Helps Local Alternative

Science.gov Websites

Fuel Station Boost Revenue New York Coalition Helps Local Alternative Fuel Station Boost Revenue to someone by E-mail Share Alternative Fuels Data Center: New York Coalition Helps Local Alternative Fuel Station Boost Revenue on Facebook Tweet about Alternative Fuels Data Center: New York

State-Local Revenue Systems and Educational Finance.

ERIC Educational Resources Information Center

Myers, Will S.; And Others

This study analyzes the self-help capabilities of the States to equip themselves with a highly productive State-local revenue system that could underwrite a major share of school costs. The present state-local revenue system is said to be impaired in its productivity and equity by: (1) the regressive impact of property, general sales, and…

26 CFR 1.414(v)-1 - Catch-up contributions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Catch-up contributions. 1.414(v)-1 Section 1.414(v)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(v)-1 Catch-up...

26 CFR 1.414(v)-1 - Catch-up contributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Catch-up contributions. 1.414(v)-1 Section 1.414(v)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(v)-1 Catch-up contributions...

30 CFR 285.542 - What makes a State eligible for payment of revenues?

Code of Federal Regulations, 2011 CFR

2011-07-01

... revenues? 285.542 Section 285.542 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, REGULATION, AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE RENEWABLE ENERGY ALTERNATE USES OF EXISTING FACILITIES ON THE... the project area of a qualified project. A State is not eligible for revenue sharing if all parts of...

26 CFR 1.414(g)-1 - Definition of plan administrator.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definition of plan administrator. 1.414(g)-1 Section 1.414(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(g)-1...

26 CFR 1.401(k)-3 - Safe harbor requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe harbor...

26 CFR 1.401(k)-3 - Safe harbor requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe...

26 CFR 1.401(k)-3 - Safe harbor requirements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe...

26 CFR 1.401(k)-3 - Safe harbor requirements.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe...

26 CFR 1.401(k)-3 - Safe harbor requirements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Safe harbor requirements. 1.401(k)-3 Section 1.401(k)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-3 Safe...

26 CFR 1.401(m)-3 - Safe harbor requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Safe harbor requirements. 1.401(m)-3 Section 1.401(m)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(m)-3 Safe harbor...

26 CFR 1.401(m)-3 - Safe harbor requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Safe harbor requirements. 1.401(m)-3 Section 1.401(m)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(m)-3 Safe...

26 CFR 1.414(r)-3 - Separate line of business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Separate line of business. 1.414(r)-3 Section 1.414(r)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-3 Separate...

26 CFR 1.414(r)-3 - Separate line of business.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Separate line of business. 1.414(r)-3 Section 1.414(r)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-3 Separate...

26 CFR 1.414(r)-11 - Definitions and special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definitions and special rules. 1.414(r)-11 Section 1.414(r)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-11...

26 CFR 1.414(r)-3 - Separate line of business.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Separate line of business. 1.414(r)-3 Section 1.414(r)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-3 Separate...

26 CFR 1.414(r)-3 - Separate line of business.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Separate line of business. 1.414(r)-3 Section 1.414(r)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-3 Separate...

26 CFR 1.415(j)-1 - Limitation year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Limitation year. 1.415(j)-1 Section 1.415(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(j)-1 Limitation year. (a) In...

26 CFR 1.414(v)-1 - Catch-up contributions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Catch-up contributions. 1.414(v)-1 Section 1.414(v)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(v)-1 Catch-up...

26 CFR 1.414(v)-1 - Catch-up contributions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Catch-up contributions. 1.414(v)-1 Section 1.414(v)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(v)-1 Catch-up...

26 CFR 1.414(v)-1 - Catch-up contributions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Catch-up contributions. 1.414(v)-1 Section 1.414(v)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(v)-1 Catch-up...

26 CFR 1.405-3 - Taxation of retirement bonds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of retirement...

26 CFR 1.409A-5 - Funding. [Reserved

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Funding. [Reserved] 1.409A-5 Section 1.409A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409A-5 Funding. [Reserved] ...

26 CFR 1.409A-5 - Funding. [Reserved

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Funding. [Reserved] 1.409A-5 Section 1.409A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409A-5 Funding. [Reserved] ...

26 CFR 1.409A-5 - Funding. [Reserved

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Funding. [Reserved] 1.409A-5 Section 1.409A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409A-5 Funding. [Reserved] ...

26 CFR 1.409A-5 - Funding. [Reserved

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Funding. [Reserved] 1.409A-5 Section 1.409A-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.409A-5 Funding. [Reserved] ...

26 CFR 1.414(q)-1 - Highly compensated employee.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Highly compensated employee. 1.414(q)-1 Section 1.414(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(q)-1 Highly...

26 CFR 1.414(q)-1 - Highly compensated employee.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Highly compensated employee. 1.414(q)-1 Section 1.414(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(q)-1...

26 CFR 1.414(q)-1 - Highly compensated employee.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Highly compensated employee. 1.414(q)-1 Section 1.414(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(q)-1...

26 CFR 1.414(q)-1 - Highly compensated employee.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Highly compensated employee. 1.414(q)-1 Section 1.414(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(q)-1...

26 CFR 1.414(q)-1 - Highly compensated employee.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Highly compensated employee. 1.414(q)-1 Section 1.414(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(q)-1 Highly...

26 CFR 1.405-3 - Taxation of retirement bonds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Taxation of retirement bonds. 1.405-3 Section 1.405-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.405-3 Taxation of...

Acknowledging the importance of BAI accounts.

PubMed

Levin, Steve

2011-09-01

For hospitals, balance after insurance (BAI) refers to revenue from uninsured patients and from patients with patient responsibility after insurance. BAI is a rapidly growing share of hospital revenue as a result of substitution from high-deductible commercial insurance plans-revenue that tends to convert to cash relatively easily and quickly-meaning that an increasing share of hospital cash flow is now due from the patient. Hospitals should make sure that their self-pay patients receive excellent customer service: It not only improves the likelihood of a greater yield, but also-perhaps more important-helps ensure customer loyalty and willingness to recommend the facility to others.

26 CFR 1.401(k)-4 - SIMPLE 401(k) plan requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false SIMPLE 401(k) plan requirements. 1.401(k)-4 Section 1.401(k)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-4 SIMPLE...

26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Special rules for mergers, acquisitions and similar events. [Reserved] 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events...

26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Special rules for mergers, acquisitions and similar events. [Reserved] 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events...

26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Special rules for mergers, acquisitions and similar events. [Reserved] 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events...

26 CFR 1.401(k)-5 - Special rules for mergers, acquisitions and similar events. [Reserved

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Special rules for mergers, acquisitions and similar events. [Reserved] 1.401(k)-5 Section 1.401(k)-5 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-5 Special rules for mergers, acquisitions and similar events...

26 CFR 1.401(m)-4 - Special rules for mergers, acquisitions and similar events. [Reserved

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Special rules for mergers, acquisitions and similar events. [Reserved] 1.401(m)-4 Section 1.401(m)-4 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.401(m)-4 Special rules for mergers, acquisitions and similar events...

26 CFR 1.414(r)-8 - Separate application of section 410(b).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Separate application of section 410(b). 1.414(r)-8 Section 1.414(r)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-8...

26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in...

26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in...

26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in...

26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Inclusion of medical benefits for retired employees in qualified pension or annuity plans. 1.401-14 Section 1.401-14 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in...

26 CFR 1.414(c)-1 - Commonly controlled trades or businesses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Commonly controlled trades or businesses. 1.414(c)-1 Section 1.414(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(c)-1 Commonly controlled trades or businesses. For...

78 FR 78256 - Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-26

... Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage; Correction AGENCY: Internal... 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum... language ``for shared responsibility payment for an'' is corrected to read ``for the shared responsibility...

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

NASA Astrophysics Data System (ADS)

Balogh, Stephen B.

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

26 CFR 1.420-1 - Significant reduction in retiree health coverage during the cost maintenance period.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Significant reduction in retiree health coverage during the cost maintenance period. 1.420-1 Section 1.420-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.420-1 Significant...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan terminations. ...

26 CFR 1.401(a)(4)-5 - Plan amendments and plan terminations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Plan amendments and plan terminations. 1.401(a)(4)-5 Section 1.401(a)(4)-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-5 Plan amendments and plan...

26 CFR 1.401(e)-4 - Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Contributions for premiums on annuity, etc., contracts and transitional rule for certain excess contributions. 1.401(e)-4 Section 1.401(e)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus...

75 FR 41397 - Asparagus Revenue Market Loss Assistance Payment Program

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-16

... Revenue Market Loss Assistance Payment Program AGENCY: Commodity Credit Corporation and Farm Service... to implement the new Asparagus Revenue Market Loss Assistance Payment (ALAP) Program authorized by the Food, Conservation, and Energy Act of 2008 (the 2008 Farm Bill). The purpose of the program is to...

Financial analysis of cardiovascular wellness program provided to self-insured company from pharmaceutical care provider's perspective.

PubMed

Wilson, Justin B; Osterhaus, Matt C; Farris, Karen B; Doucette, William R; Currie, Jay D; Bullock, Tammy; Kumbera, Patty

2005-01-01

To perform a retrospective financial analysis on the implementation of a self-insured company's wellness program from the pharmaceutical care provider's perspective and conduct sensitivity analyses to estimate costs versus revenues for pharmacies without resident pharmacists, program implementation for a second employer, the second year of the program, and a range of pharmacist wages. Cost-benefit and sensitivity analyses. Self-insured employer with headquarters in Canton, N.C. 36 employees at facility in Clinton, Iowa. Pharmacist-provided cardiovascular wellness program. Costs and revenues collected from pharmacy records, including pharmacy purchasing records, billing records, and pharmacists' time estimates. All costs and revenues were calculated for the development and first year of the intervention program. Costs included initial and follow-up screening supplies, office supplies, screening/group presentation time, service provision time, documentation/preparation time, travel expenses, claims submission time, and administrative fees. Revenues included initial screening revenues, follow-up screening revenues, group session revenues, and Heart Smart program revenues. For the development and first year of Heart Smart, net benefit to the pharmacy (revenues minus costs) amounted to dollars 2,413. All sensitivity analyses showed a net benefit. For pharmacies without a resident pharmacist, the net benefit was dollars 106; for Heart Smart in a second employer, the net benefit was dollars 6,024; for the second year, the projected net benefit was dollars 6,844; factoring in a lower pharmacist salary, the net benefit was dollars 2,905; and for a higher pharmacist salary, the net benefit was dollars 1,265. For the development and first year of Heart Smart, the revenues of the wellness program in a self-insured company outweighed the costs.

26 CFR 601.803 - Program operations and requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.401(a)-50 - Puerto Rican trusts; election to be treated as a domestic trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Puerto Rican trusts; election to be treated as a domestic trust. 1.401(a)-50 Section 1.401(a)-50 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)-50 Puerto Rican trusts...

26 CFR 1.414(c)-2 - Two or more trades or businesses under common control.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Two or more trades or businesses under common control. 1.414(c)-2 Section 1.414(c)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(c)-2 Two or more trades or businesses...

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

PubMed

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

2005-03-01

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

26 CFR 20.2040-1 - Joint interests.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES... owner or owners by gift, devise, bequest, or inheritance, the decedent's fractional share of the... decedent and the other joint owner or owners by gift, bequest, devise, or inheritance. (b) Meaning of...

78 FR 16445 - Shared Responsibility for Employers Regarding Health Coverage; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-15

... respect to the shared responsibility for employers regarding employee health coverage. FOR FURTHER...-BL33 Shared Responsibility for Employers Regarding Health Coverage; Correction AGENCY: Internal Revenue... the paragraph heading ``4. Employees Rehired After Termination of Employment or Resuming Service After...

76 FR 66012 - Partner's Distributive Share

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-25

[email protected] . SUPPLEMENTARY INFORMATION: Background Subchapter K is intended to permit taxpayers to... Revenue Code provides that a partner's distributive share of income, gain, loss, deduction, or credit... that a partner's distributive share of income, gain, loss, deduction, or credit (or item thereof) shall...

Where The Money Goes: The Evolving Expenses Of The US Health Care System.

PubMed

Glied, Sherry; Ma, Stephanie; Solis-Roman, Claudia

2016-07-01

National health care expenditures constitute revenue to the health care system. However, little is known about how this revenue is distributed across sectors. This article calculates revenues and detailed expenditures for physicians' offices, hospitals, and outpatient care centers in 1997, 2002, 2007, and 2012, using a range of Census Bureau and Bureau of Labor Statistics sources. Between 1997 and 2012, spending on these three sectors rose by $580 billion, and employment rose by 1.7 million people. Just under half of all 2012 revenues were spent on labor compensation. The labor compensation share of spending declined slightly; within these sectors, the share of compensation paid to physicians and nurses increased. Although employment of nonprofessional labor grew during the study period, this group did not account for much of the sector's increased spending. The plurality of the 1997-2012 spending increase went to producers of purchased materials and services, which now account for more than one-third of payments. Project HOPE—The People-to-People Health Foundation, Inc.

76 FR 6313 - Asparagus Revenue Market Loss Assistance Payment Program

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-04

... Revenue Market Loss Assistance Payment Program AGENCY: Commodity Credit Corporation and Farm Service Agency, USDA. ACTION: Final rule. SUMMARY: This rule implements the Asparagus Revenue Market Loss Assistance Payment (ALAP) Program authorized by the Food, Conservation and Energy Act of 2008 (the 2008 Farm...

The geographic distribution of HMOF and TTF revenues and allocations in Virginia from FY 88 through FY 92.

DOT National Transportation Integrated Search

1993-01-01

This paper describes the current structure of transportation finance in the Commonwealth. The financial structure is made up of estimated revenues and recommended allocations. We present comparisons of the shares of state and federal transportation r...

47 CFR 54.413 - Reimbursement for revenue forgone in offering a Link Up program.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 3 2010-10-01 2010-10-01 false Reimbursement for revenue forgone in offering a... § 54.413 Reimbursement for revenue forgone in offering a Link Up program. (a) Eligible telecommunications carriers may receive universal service support reimbursement for the revenue they forgo in...

HEALTH CARE SPENDING GROWTH AND THE FUTURE OF U.S. TAX RATES

PubMed Central

Baicker, Katherine; Skinner, Jonathan S.

2011-01-01

The fraction of GDP devoted to health care in the United States is the highest in the world and rising rapidly. Recent economic studies have highlighted the growing value of health improvements, but less attention has been paid to the efficiency costs of tax-financed spending to pay for such improvements. This paper uses a life cycle model of labor supply, saving, and longevity improvement to measure the balanced-budget impact of continued growth in the Medicare and Medicaid programs. The model predicts that top marginal tax rates could rise to 70 percent by 2060, depending on the progressivity of future tax changes. The deadweight loss of the tax system is greater when the financing is more progressive. If the share of taxes paid by high-income taxpayers remains the same, the efficiency cost of raising the revenue needed to finance the additional health spending is $1.48 per dollar of revenue collected, and GDP declines (relative to trend) by 11 percent. A proportional payroll tax has a lower efficiency cost (41 cents per dollar of revenue averaged over all tax hikes, a 5 percent drop in GDP) but more than doubles the share of the tax burden borne by lower income taxpayers. Empirical support for the model comes from analysis of OECD country data showing that countries facing higher tax burdens in 1979 experienced slower health care spending growth in subsequent decades. The rising burden imposed by the public financing of health care expenditures may therefore serve as a brake on health care spending growth. PMID:21608156

United Arab Emirates Country Analysis Brief

EIA Publications

2017-01-01

The United Arab Emirates (UAE) is among the world's 10 largest oil producers and is a member of the Organization of the Petroleum Exporting Countries (OPEC) and the Gas Exporting Countries Forum (GECF). The UAE is currently the seventh-largest petroleum producer in the world, and hydrocarbon export revenues are projected to account for $65 billion in 2017, roughly 20% of all export revenue. The share of hydrocarbon export revenues, which amounted to $129 billion (35% of total export revenue), has fallen since 2013 according to the International Monetary Fund (IMF) as a result of the decline in oil prices

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...

26 CFR 1.410(b)-9 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.410(b)-9 Definitions. In applying this... within the meaning of section 4975(e)(7) or a tax credit employee stock ownership plan within the meaning...

26 CFR 1.410(b)-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... requirement. (e) Determination of plans in testing group for average benefit percentage test. (1) In general... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.410(b)-0 Table of contents. This...

26 CFR 1.401(a)(4)-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

...)(4)-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(4)-0 Table... rate group. (4) Examples. § 1.401(a)(4)-3Nondiscrimination in amount of employer-provided benefits...

26 CFR 1.410(b)-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... requirement. (e) Determination of plans in testing group for average benefit percentage test. (1) In general... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.410(b)-0 Table of contents...

26 CFR 1.415(f)-1 - Aggregating plans.

Code of Federal Regulations, 2011 CFR

2011-04-01

... beginning at age 65. J's average compensation for the period of his high-3 years of service from each... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(f)-1 Aggregating plans...

26 CFR 16A.126-1 - Certain cost-sharing payments-in general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Certain cost-sharing payments-in general. 16A... CERTAIN CONSERVATION COST-SHARING PAYMENTS § 16A.126-1 Certain cost-sharing payments—in general. (a... average annual income derived from the affected property prior to receipt of the improvement or an amount...

26 CFR 16A.126-1 - Certain cost-sharing payments-in general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Certain cost-sharing payments-in general. 16A... CERTAIN CONSERVATION COST-SHARING PAYMENTS § 16A.126-1 Certain cost-sharing payments—in general. (a... average annual income derived from the affected property prior to receipt of the improvement or an amount...

26 CFR 16A.126-1 - Certain cost-sharing payments-in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Certain cost-sharing payments-in general. 16A... CERTAIN CONSERVATION COST-SHARING PAYMENTS § 16A.126-1 Certain cost-sharing payments—in general. (a... average annual income derived from the affected property prior to receipt of the improvement or an amount...

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

PubMed

Cody, M

1996-01-01

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

77 FR 76380 - Partner's Distributive Share

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-28

...'s Distributive Share AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations... partnership's allocations are substantial. However, this commenter also explained that many partnerships are... partnership. This commenter further explained that, provided the partnership's assumptions are reasonable...

77 FR 19056 - Information Reporting Program Advisory Committee (IRPAC); Nominations

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-29

... DEPARTMENT OF TREASURY Internal Revenue Service Information Reporting Program Advisory Committee (IRPAC); Nominations AGENCY: Internal Revenue Service, Department of Treasury. ACTION: Request for Nominations. SUMMARY: The Internal Revenue Service (IRS) requests nominations of individuals for selection to...

78 FR 19582 - Information Reporting Program Advisory Committee (IRPAC); Nominations

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-01

... DEPARTMENT OF TREASURY Internal Revenue Service Information Reporting Program Advisory Committee (IRPAC); Nominations AGENCY: Internal Revenue Service, Department of Treasury. ACTION: Request for Nominations. SUMMARY: The Internal Revenue Service (IRS) requests nominations of individuals for selection to...

Good Neighbors: Shared Challenges and Solutions Toward Increasing Value at Academic Medical Centers and Universities.

PubMed

Clancy, Gerard P

2015-12-01

Academic medical centers (AMCs) and universities are experiencing increasing pressure to enhance the value they offer at the same time that they are facing challenges related to outcomes, controlling costs, new competition, and government mandates. Yet, rarely do the leaders of these academic neighbors work cooperatively to enhance value. In this Perspective the author, a former university regional campus president with duties in an AMC as an academic physician, shares his insights into the shared challenges these academic neighbors face in improving the value of their services in complex environments. He describes the successes some AMCs have had in generating revenues from new clinical programs that reduce the overall cost of care for larger populations. He also describes how several universities have taken a comprehensive approach to reduce overhead and administrative costs. The author identifies six themes related to successful value improvement efforts and provides examples of successful strategies used by AMCs and their university neighbors to improve the overall value of their programs. He concludes by encouraging leaders of AMCs and universities to share information about their successes in value improvements with each other, to seek additional joint value enhancement efforts, and to market their value improvements to the public.

Do smoke-free laws affect revenues in pubs and restaurants?

PubMed

Melberg, Hans Olav; Lund, Karl E

2012-02-01

In the debate about laws regulating smoking in restaurants and pubs, there has been some controversy as to whether smoke-free laws would reduce revenues in the hospitality industry. Norway presents an interesting case for three reasons. First, it was among the first countries to implement smoke-free laws, so it is possible to assess the long-term effects. Second, it has a cold climate so if there is a negative effect on revenue one would expect to find it in Norway. Third, the data from Norway are detailed enough to distinguish between revenue from pubs and restaurants. Autoregressive integrated moving average (ARIMA) intervention analysis of bi-monthly observations of revenues in restaurants and pubs show that the law did not have a statistically significant long-term effect on revenue in restaurants or on restaurant revenue as a share of personal consumption. Similar analysis for pubs shows that there was no significant long-run effect on pub revenue.

The impact of demographic change on tax revenue.

PubMed

Goudswaard, K; Van De Kar, H

1994-09-01

"This paper [simulates] the impact of demographic change on direct tax revenue for the Netherlands using extensive survey data and population projections. Projected demographic development in the Netherlands fits in well with the OECD mainstream. The analysis thus has a more general relevance. The simulations indicate a 27 percent rise in tax revenue until 2010 because of population growth and a relatively older labor force. After 2030, revenue falls as a consequence of a declining population and a rapidly rising share of the elderly. The authors also simulated a variant in which labor-force participation rates are set on the substantially higher OECD average. In this case, the increase in tax revenue almost doubles as compared to the base variant." excerpt

Using business analytics to improve outcomes.

PubMed

Rivera, Jose; Delaney, Stephen

2015-02-01

Orlando Health has brought its hospital and physician practice revenue cycle systems into better balance using four sets of customized analytics: Physician performance analytics gauge the total net revenue for every employed physician. Patient-pay analytics provide financial risk scores for all patients on both the hospital and physician practice sides. Revenue management analytics bridge the gap between the back-end central business office and front-end physician practice managers and administrators. Enterprise management analytics allow the hospitals and physician practices to share important information about common patients.

26 CFR 1.544-4 - Options.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Options. 1.544-4 Section 1.544-4 Internal Revenue... (CONTINUED) Personal Holding Companies § 1.544-4 Options. The shares of stock which may be acquired by reason of an option shall be considered to be constructively owned by the individual having the option to...

26 CFR 1.404(g)-1 - Deduction of employer liability payments.

Code of Federal Regulations, 2010 CFR

2010-04-01

...(g)-1 Section 1.404(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(g)-1... employer. (c) Limitations, etc.—(1) Permissible expenses. A payment shall be deductible under section 404(g...

26 CFR 1.663(c)-3 - Applicability of separate share rule to certain trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... under applicable law do not constitute separate trusts) for each of the testator's children and the... trusts. 1.663(c)-3 Section 1.663(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May Accumulate Income Or...

The business concept of leader pricing as applied to heart failure disease management.

PubMed

Hauptman, Paul J; Bednarek, Heather L

2004-01-01

The implementation of a disease management approach for patients with heart failure has been promoted as a way to improve outcomes, including a decrease in hospitalizations. However, in the absence of rigorous cost analyses and with revenues limited by professional fees, heart failure disease management programs may appear to operate at a loss. The literature outlining the importance of disease management for patients with heart failure is summarized. We review the limitations of current cost analyses and outline the economic concepts of leader pricing, vertical integration and transaction costs to argue that heart failure disease management programs may provide significant "downstream" revenue for an integrated system of health care delivery in a fee-for-service payment structure, while reducing overall costs of care. Pilot data from a university-based program are used in support of this argument. In addition, the favorable impact on patient satisfaction and loyalty can enhance market share, a vital consideration for all health systems. Options for improving the reputation of heart failure disease management within a health system are suggested. Viewed as a loss leader, disease management provides not only quality care for patients with heart failure but also appears to provide financial benefits to the health system that funds the infrastructure and administration of the program. The actual magnitude of this benefit and the degree to which it mitigates overall administration costs requires further study.

75 FR 19185 - Direct and Counter-Cyclical Program and Average Crop Revenue Election Program, Disaster...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-14

... Program, Disaster Assistance Programs, Marketing Assistance Loans and Loan Deficiency Payments Program... Disaster Program (LFP), the Supplemental Revenue Assistance Payments Program (SURE) and the Marketing... losses, unless the loss has already been reported for the Noninsured Crop Disaster Assistance Program...

26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

Code of Federal Regulations, 2010 CFR

2010-04-01

... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

Afghan Customs: U.S. Programs Have Had Some Successes, but Challenges Will Limit Customs Revenue as a Sustainable Source of Income for Afghanistan

DTIC Science & Technology

2014-04-01

TAFA II programs from November 2009 through August 2013. These programs were followed by the Afghanistan Trade and Revenue ( ATAR ) program as a...successor program—the Afghanistan Trade and Revenue ( ATAR ) program, which started in November 2013. CBP has administered the Border Management Task... ATAR contract documents as important anti-corruption measures, SIGAR found that the ATAR contract does not require the implementing partner to meet

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...

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 601.806 - Solicitation of applications.

Code of Federal Regulations, 2010 CFR

2010-04-01

... REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Tax Counseling for the Elderly § 601.806 Solicitation of... Internal Revenue Service Tax Counseling for the Elderly program should request an application from the: Program Manager, Tax Counseling for the Elderly, Taxpayer Service Division TX:T:I, Internal Revenue...

26 CFR 601.806 - Solicitation of applications.

Code of Federal Regulations, 2012 CFR

2012-04-01

... REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Tax Counseling for the Elderly § 601.806 Solicitation of... Internal Revenue Service Tax Counseling for the Elderly program should request an application from the: Program Manager, Tax Counseling for the Elderly, Taxpayer Service Division TX:T:I, Internal Revenue...

26 CFR 601.806 - Solicitation of applications.

Code of Federal Regulations, 2014 CFR

2014-04-01

... REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Tax Counseling for the Elderly § 601.806 Solicitation of... Internal Revenue Service Tax Counseling for the Elderly program should request an application from the: Program Manager, Tax Counseling for the Elderly, Taxpayer Service Division TX:T:I, Internal Revenue...

26 CFR 601.806 - Solicitation of applications.

Code of Federal Regulations, 2011 CFR

2011-04-01

... REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Tax Counseling for the Elderly § 601.806 Solicitation of... Internal Revenue Service Tax Counseling for the Elderly program should request an application from the: Program Manager, Tax Counseling for the Elderly, Taxpayer Service Division TX:T:I, Internal Revenue...

26 CFR 601.806 - Solicitation of applications.

Code of Federal Regulations, 2013 CFR

2013-04-01

... REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Tax Counseling for the Elderly § 601.806 Solicitation of... Internal Revenue Service Tax Counseling for the Elderly program should request an application from the: Program Manager, Tax Counseling for the Elderly, Taxpayer Service Division TX:T:I, Internal Revenue...

Structuring economic incentives to reduce emissions from deforestation within Indonesia.

PubMed

Busch, Jonah; Lubowski, Ruben N; Godoy, Fabiano; Steininger, Marc; Yusuf, Arief A; Austin, Kemen; Hewson, Jenny; Juhn, Daniel; Farid, Muhammad; Boltz, Frederick

2012-01-24

We estimate and map the impacts that alternative national and subnational economic incentive structures for reducing emissions from deforestation (REDD+) in Indonesia would have had on greenhouse gas emissions and national and local revenue if they had been in place from 2000 to 2005. The impact of carbon payments on deforestation is calibrated econometrically from the pattern of observed deforestation and spatial variation in the benefits and costs of converting land to agriculture over that time period. We estimate that at an international carbon price of $10/tCO(2)e, a "mandatory incentive structure," such as a cap-and-trade or symmetric tax-and-subsidy program, would have reduced emissions by 163-247 MtCO(2)e/y (20-31% below the without-REDD+ reference scenario), while generating a programmatic budget surplus. In contrast, a "basic voluntary incentive structure" modeled after a standard payment-for-environmental-services program would have reduced emissions nationally by only 45-76 MtCO(2)e/y (6-9%), while generating a programmatic budget shortfall. By making four policy improvements--paying for net emission reductions at the scale of an entire district rather than site-by-site; paying for reductions relative to reference levels that match business-as-usual levels; sharing a portion of district-level revenues with the national government; and sharing a portion of the national government's responsibility for costs with districts--an "improved voluntary incentive structure" would have been nearly as effective as a mandatory incentive structure, reducing emissions by 136-207 MtCO(2)e/y (17-26%) and generating a programmatic budget surplus.

75 FR 27862 - Proposed Collection; Comment Request for Revenue Procedure 2001-9

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-18

... Revenue Procedure 2001-9 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Revenue Procedure 2001-9, Form 940 e-file Program. DATES: Written comments should be received on or before... Procedure 2007-40 (formerly Revenue Procedure 2001-9). Abstract: Revenue Procedure 2007-40 provides guidance...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-22

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

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

PubMed

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

2009-04-01

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

26 CFR 1.402(g)-1 - Limitation on exclusion for elective deferrals.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... 1.402(g)-1 Section 1.402(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.402(g)-1... section 402(a)(8) (before applying the limits of section 402(g) or this section). (2) Any employer...

26 CFR 1.402(g)-2 - Increased limit for catch-up contributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

....402(g)-2 Section 1.402(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.402(g)-2 Increased limit for catch-up contributions. (a) General rule. Under section 402(g)(1)(C), in determining the...

26 CFR 1.1254-4 - Special rules for S corporations and their shareholders.

Code of Federal Regulations, 2010 CFR

2010-04-01

... shareholder's share of the fair market value and basis, and the shareholder's section 1254 costs, for each of... shareholders. 1.1254-4 Section 1.1254-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY....1254-4 Special rules for S corporations and their shareholders. (a) In general. This section provides...

Stochastic Modeling of Airlines' Scheduled Services Revenue

NASA Technical Reports Server (NTRS)

Hamed, M. M.

1999-01-01

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

Stochastic Modeling of Airlines' Scheduled Services Revenue

NASA Technical Reports Server (NTRS)

Hamed, M. M.

1999-01-01

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

Potential revenue sources for Virginia's transportation safety programs : review of Virginia's revenue sources and a survey of other states : final report.

DOT National Transportation Integrated Search

1992-01-01

Fearful that inflation and the gradual erosion of federal support for highway safety programs were undermining Virginia's historic position of national leadership in highway safety; management directed a study of potential sources of new revenue for ...

Take command of your growth.

PubMed

Treacy, Michael; Sims, Jim

2004-04-01

Ask senior managers to pare costs by 10%, and they know just what to do. Ask them to boost growth by 10%, and they're stymied, assuming that growth is not really something they can influence. But managers can control their company's growth if they have better information about where their revenues are coming from. Rather than sort sales by geographic market, business unit, or product line, they should break them out in a way that reveals which part of their strategy is responsible for what part of their revenue. This article presents a tool--the sources of revenue statement (SRS)--that does just that. Through straightforward calculations using data taken from a company's balance sheet, along with estimations of customer-churn and industry growth rates, the SRS enables managers to classify their revenue according to five sources of growth: continuing sales to established customers (base retention); sales won from the competition (share gain); sales that fell into their laps because the market was expanding (market position); sales from moves into adjacent markets; and sales from entirely new lines of business. Once sorted in this way, revenue can be viewed as the outgrowth of manageable circumstances. At one company, seemingly healthy 10% total revenue growth masked substantial customer defections counter-balanced only by sales in a fast-expanding market--a market that actually grew faster than the company did. Rather than doing well, the company was ceding customers and market share to competitors. Comparing the sources of revenue across divisions can uncover similarly profound insights, which can suggest smart ways to change strategy or set stretch goals. Hundreds of companies are perched atop enormous potential that they can't see and so don't exploit. The SRS can endow them with sight and, more important, with understanding.

Supply chain coordination with two production modes and random demand depending on advertising expenditure and selling price

NASA Astrophysics Data System (ADS)

Wang, Sheng-Dong; Zhou, Yong-Wu; Wang, Jun-Ping

2010-10-01

This article discusses production and order as well as advertising coordination issues in a single-manufacturer single-buyer supply chain, where the manufacturer sells a newsvendor-type product through the buyer who faces a random demand depending on advertising expenditure and selling price. The buyer has two ordering opportunities: the one happens before the beginning of the season, and the other takes place at the end of the season. The ordered items are produced by the manufacturer in two production modes for different requirements. The first production mode is relatively cheap but requires a long lead-time, whereas the second is expensive but offers quick response. Under such a setting, the centralised and decentralised decision models are developed, respectively, and the closed form solution to each model is provided as well. Moreover, we point out that the traditional revenue-sharing contract fails to coordinate the supply chain. We thus propose an improved revenue-sharing contract that requests the manufacturer not only shares the buyer's revenue but also bears a portion of the buyer's operating costs. Such a contract can achieve perfect coordination of the supply chain and arbitrarily allocate its profit between two parties.

HIE sustainability secrets. NeHC report shares HIE success stories of alternate revenue streams and payer buy-in.

PubMed

Prestigiacomo, Jennifer

2011-11-01

Getting effective stakeholder engagement, including that of payers, and creating innovative value-added services that provide alternate revenue streams beyond basic subscription services, are just a couple of the common traits of the flourishing health information exchanges profiled in the sustainability report released in August by the National eHealth Collaborative.

26 CFR 1.414(r)-9 - Separate application of section 401(a)(26).

Code of Federal Regulations, 2010 CFR

2010-04-01

....414(r)-9 Section 1.414(r)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-9... qualified separate lines of business for purposes of section 401(a)(26) in accordance with § 1.414(r)-1(b...

26 CFR 1.414(r)-4 - Qualified separate line of business-fifty-employee and notice requirements.

Code of Federal Regulations, 2013 CFR

2013-04-01

...-employee and notice requirements. 1.414(r)-4 Section 1.414(r)-4 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-4 Qualified separate line of business—fifty-employee and... line of business (as determined under § 1.414(r)-3) satisfies the 50-employee and notice requirements...

26 CFR 1.414(r)-5 - Qualified separate line of business-administrative scrutiny requirement-safe harbors.

Code of Federal Regulations, 2014 CFR

2014-04-01

...-administrative scrutiny requirement-safe harbors. 1.414(r)-5 Section 1.414(r)-5 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-5 Qualified separate line of business—administrative...(r)-3 satisfies the administrative scrutiny requirement of § 1.414(r)-1(b)(2)(iv)(D) for a testing...

26 CFR 1.414(r)-5 - Qualified separate line of business-administrative scrutiny requirement-safe harbors.

Code of Federal Regulations, 2013 CFR

2013-04-01

...-administrative scrutiny requirement-safe harbors. 1.414(r)-5 Section 1.414(r)-5 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-5 Qualified separate line of business—administrative...(r)-3 satisfies the administrative scrutiny requirement of § 1.414(r)-1(b)(2)(iv)(D) for a testing...

26 CFR 1.414(r)-4 - Qualified separate line of business-fifty-employee and notice requirements.

Code of Federal Regulations, 2014 CFR

2014-04-01

...-employee and notice requirements. 1.414(r)-4 Section 1.414(r)-4 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-4 Qualified separate line of business—fifty-employee and... line of business (as determined under § 1.414(r)-3) satisfies the 50-employee and notice requirements...

26 CFR 1.414(r)-5 - Qualified separate line of business-administrative scrutiny requirement-safe harbors.

Code of Federal Regulations, 2012 CFR

2012-04-01

...-administrative scrutiny requirement-safe harbors. 1.414(r)-5 Section 1.414(r)-5 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-5 Qualified separate line of business—administrative...(r)-3 satisfies the administrative scrutiny requirement of § 1.414(r)-1(b)(2)(iv)(D) for a testing...

26 CFR 1.414(r)-4 - Qualified separate line of business-fifty-employee and notice requirements.

Code of Federal Regulations, 2012 CFR

2012-04-01

...-employee and notice requirements. 1.414(r)-4 Section 1.414(r)-4 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-4 Qualified separate line of business—fifty-employee and... line of business (as determined under § 1.414(r)-3) satisfies the 50-employee and notice requirements...

26 CFR 1.414(r)-5 - Qualified separate line of business-administrative scrutiny requirement-safe harbors.

Code of Federal Regulations, 2011 CFR

2011-04-01

...-administrative scrutiny requirement-safe harbors. 1.414(r)-5 Section 1.414(r)-5 Internal Revenue INTERNAL REVENUE..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-5 Qualified separate line of business—administrative...(r)-3 satisfies the administrative scrutiny requirement of § 1.414(r)-1(b)(2)(iv)(D) for a testing...

26 CFR 1.414(r)-4 - Qualified separate line of business-fifty-employee and notice requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

...-employee and notice requirements. 1.414(r)-4 Section 1.414(r)-4 Internal Revenue INTERNAL REVENUE SERVICE...-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-4 Qualified separate line of business—fifty-employee and... line of business (as determined under § 1.414(r)-3) satisfies the 50-employee and notice requirements...

26 CFR 20.2031-8 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

Code of Federal Regulations, 2012 CFR

2012-04-01

..., the value may be approximated by adding to the interpolated terminal reserve at the date of the... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... certain life insurance and annuity contracts. (1) The value of a contract for the payment of an annuity...

26 CFR 20.2031-8 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

Code of Federal Regulations, 2013 CFR

2013-04-01

..., the value may be approximated by adding to the interpolated terminal reserve at the date of the... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX... certain life insurance and annuity contracts. (1) The value of a contract for the payment of an annuity...

26 CFR 301.6104(a)-2 - Public inspection of material relating to pension and other plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... pension and other plans. 301.6104(a)-2 Section 301.6104(a)-2 Internal Revenue INTERNAL REVENUE SERVICE... and Returns Returns and Records § 301.6104(a)-2 Public inspection of material relating to pension and...— (i) A pension, profit-sharing, or stock bonus plan under section 401(a), (ii) An annuity plan under...

The effects of HMO ownership on hospital costs and revenues: is there a difference between for-profit and nonprofit plans?

PubMed

Shen, Yu-Chu; Melnick, Glenn

2004-01-01

We conducted multivariate analyses to examine whether high health maintenance organization (HMO) penetration and large share of for-profit health plans in a market reduced hospital cost and revenue growth rates between 1989 and 1998. We found that hospitals in high HMO areas experienced revenue and cost growth rates that were 21 and 18 percentage points, respectively, below hospitals in low HMO areas. We also found that, conditional on overall HMO penetration level, hospitals in areas with high for-profit HMO penetration experienced revenue and cost growth rates that were 10 percentage points below hospitals in areas with low for-profit penetration areas; the difference was especially evident within high HMO penetration areas.

Iraq: Oil and Gas Sector, Revenue Sharing, and U.S. Policy

DTIC Science & Technology

2010-03-03

Statoil (Norway) 1,800,000* Majnoon Shell, Petronas (Malaysia) 1,800,000* Halfaya CNPC, Total (France), Petronas 535,000 Gharraf Japex (Japan... Petronas 230,000 Badra Gazprom (Russia), Petronas , TPAO (Turkey) 170,000 Qayara/Najmah Sonangol (Angola) 230,000* Select KRG Production Sharing

Resource Sharing in Times of Retrenchment.

ERIC Educational Resources Information Center

Sloan, Bernard G.

1992-01-01

Discusses the impact of decreases in revenues on the resource-sharing activities of ILLINET Online and the Illinois Library Computer Systems Organization (ILCSO). Strategies for successfully coping with fiscal crises are suggested, including reducing levels of service and initiating user fees for interlibrary loans and faxing photocopied journal…

Secure Rural Schools and Community Self-Determination Act of 1999. Report [To Accompany S. 1608]. Calendar No. 520.

ERIC Educational Resources Information Center

Murkowski, Frank H.

When the National Forest System was established in 1907, Congress required that 25 percent of revenues derived from National Forests be shared with the counties where they are situated. These proceeds partially refund the tax revenues lost by local governments and help fund rural schools, roads, and other services. In recent years, reduced timber…

Iran Sanctions

DTIC Science & Technology

2010-09-09

the Iran-Syria-North Korea Non- Proliferation Act) authorizes sanctions on foreign persons (individuals or corporations , not countries or governments ...view—increasingly shared by major allies—is that sanctions should target Iran’s energy sector that provides about 80% of government revenues. U.S...its government revenue. Iran’s oil sector is as old as the petroleum industry itself, and Iran’s onshore oil fields and oil industry infrastructure are

Helping your patients want to pay you.

PubMed

Boden, Timothy W

2010-01-01

Back in the day when deductibles and copayments represented a relatively small share of your accounts receivable, you might have been able to get away with relegating patient-balance collections to your secondary list of practice management priorities. But in today's world of flat or declining medical revenue--coupled with burgeoning consumer-driven health plans--collecting those patient dollars has become a significant part of revenue cycle management.

26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

Code of Federal Regulations, 2013 CFR

2013-04-01

... payments are to be made, the value may be approximated by adding to the interpolated terminal reserve at... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX... and annuity contracts. The value of a life insurance contract or of a contract for the payment of an...

26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

Code of Federal Regulations, 2012 CFR

2012-04-01

... payments are to be made, the value may be approximated by adding to the interpolated terminal reserve at... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX... and annuity contracts. The value of a life insurance contract or of a contract for the payment of an...

26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

Code of Federal Regulations, 2014 CFR

2014-04-01

... payments are to be made, the value may be approximated by adding to the interpolated terminal reserve at... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX... and annuity contracts. The value of a life insurance contract or of a contract for the payment of an...

26 CFR 25.2512-6 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end...

Code of Federal Regulations, 2010 CFR

2010-04-01

... annuity. The value of the gift is the cost of the contract. Example (2). An annuitant purchased from a... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Transfers § 25.2512-6 Valuation of certain life insurance and annuity...

26 CFR 301.6104(a)-3 - Public inspection of Internal Revenue Service letters and documents relating to pension and other...

Code of Federal Regulations, 2010 CFR

2010-04-01

... letters and documents relating to pension and other plans. 301.6104(a)-3 Section 301.6104(a)-3 Internal... of Internal Revenue Service letters and documents relating to pension and other plans. (a) In general... qualification of a pension, profit-sharing or stock bonus plan under section 401(a), an annuity plan under...

Structuring economic incentives to reduce emissions from deforestation within Indonesia

PubMed Central

Busch, Jonah; Lubowski, Ruben N.; Godoy, Fabiano; Steininger, Marc; Yusuf, Arief A.; Austin, Kemen; Hewson, Jenny; Juhn, Daniel; Farid, Muhammad; Boltz, Frederick

2012-01-01

We estimate and map the impacts that alternative national and subnational economic incentive structures for reducing emissions from deforestation (REDD+) in Indonesia would have had on greenhouse gas emissions and national and local revenue if they had been in place from 2000 to 2005. The impact of carbon payments on deforestation is calibrated econometrically from the pattern of observed deforestation and spatial variation in the benefits and costs of converting land to agriculture over that time period. We estimate that at an international carbon price of $10/tCO2e, a “mandatory incentive structure,” such as a cap-and-trade or symmetric tax-and-subsidy program, would have reduced emissions by 163–247 MtCO2e/y (20–31% below the without-REDD+ reference scenario), while generating a programmatic budget surplus. In contrast, a “basic voluntary incentive structure” modeled after a standard payment-for-environmental-services program would have reduced emissions nationally by only 45–76 MtCO2e/y (6–9%), while generating a programmatic budget shortfall. By making four policy improvements—paying for net emission reductions at the scale of an entire district rather than site-by-site; paying for reductions relative to reference levels that match business-as-usual levels; sharing a portion of district-level revenues with the national government; and sharing a portion of the national government's responsibility for costs with districts—an “improved voluntary incentive structure” would have been nearly as effective as a mandatory incentive structure, reducing emissions by 136–207 MtCO2e/y (17–26%) and generating a programmatic budget surplus. PMID:22232665

Focused training boosts revenue cycle skills, accountability.

PubMed

Richmond, Craig

2011-09-01

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

76 FR 35301 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-17

... Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of... Kids Act of 2010 (Pub. L. 111-296) regarding equity in school lunch pricing and revenue from nonprogram... promulgates the provisions from sections 205 and 206 of Public Law 111-296, the Healthy, Hunger-Free Kids Act...

Financial management challenges for general hospital psychiatry 2001.

PubMed

Goldberg, R J

2001-01-01

Psychiatry programs are facing significant business and financial challenges. This paper provides an overview of these management challenges in five areas: departmental, hospital, payment system, general finance, and policy. Psychiatric leaders will require skills in a variety of business management areas to ensure their program success. Many programs will need to develop new compensation models with more of an emphasis on revenue collection and overhead management. Programs which cannot master these areas are likely to go out of business. For academic programs, incentive systems must address not only clinical productivity, but academic and teaching output as well. General hospital programs will need to develop increased sophistication in differential cost accounting in order to be able to advocate for their patients and program in the current management climate. Clinical leaders will need the skills (ranging from actuarial to negotiations) to be at the table with contract development, since those decisions are inseparable from clinical care issues. Strategic planning needs to consider the value of improving integration with primary care, along with the ability to understand the advantages and disadvantages of risk-sharing models. Psychiatry leaders need to define and develop useful reports shared with clinical division leadership to track progress and identify problems and opportunities. Leaders should be responsible for a strategy for developing appropriate information system architecture and infrastructure. Finally, it is hoped that some leaders will emerge who can further our needs to address inequities in mental health fee schedules and parity issues which affect our program viability.

Cost Sharing in Zambia's Public Universities: Prospects and Challenges

ERIC Educational Resources Information Center

Masaiti, Gift; Shen, Hong

2013-01-01

This research paper explores the concept of "cost sharing" which became more prominent in Zambia education with the advent of democratic form of governance in 1991. As a way of responding to the ever diminishing tax revenues, government through the education policy of 1996, allowed higher education institutions including public…

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

PubMed

Rauscher, Simone; Wheeler, John R C

2010-01-01

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

Money for Nothing? The Impact of Changes in the Pell Grant Program on Institutional Revenues and the Placement of Needy Students

ERIC Educational Resources Information Center

Curs, Bradley R.; Singell, Larry D., Jr.; Waddell, Glen R.

2007-01-01

Using new institutional-level data, we assess the impact of changing federal aid levels on institutional-level Pell revenues. Using various policy instruments associated with Pell generosity, we quantify the sensitivity of institutional Pell revenues to the generosity of the Pell Grant program. In general, we find an elastic response of…

Iran Sanctions

DTIC Science & Technology

2010-08-03

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

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

PubMed

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

2012-12-01

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

Rural Development: Part 7, (1) Balanced National Growth Policy; (2) National Rural Development Program; (3) S. 1612, The Rural Community Development Revenue Sharing Act of 1971; (4) Reorganization of U.S. Department of Agriculture and Related Agencies. Hearing Before the Subcommittee on Rural Development of the Committee on Agriculture and Forestry, 92d Congress, 1st Session, December 14, 1971, Bowling Green, Ohio.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Agriculture, Nutrition, and Forestry.

Transcripts of the 1971 Senate hearings on rural development held in Bowling Green, Ohio are presented in this document. These hearings include statements of private citizens, State and Federal legislators (Ohio, Oregon, and Minnesota), and representatives from: (1) Southern Ohio and Kentucky United Farm Workers Organizing Committee; (2) La Raza…

Rural Development: Part 3, (1) Balanced National Growth Policy; (2) National Rural Development Program; (3) S. 1612, The Rural Community Development Revenue Sharing Act of 1971; (4) Reorganization of U.S. Department of Agriculture and Related Agencies. Hearings Before the Subcommittee on Rural Development of the Committee on Agriculture and Forestry, 92d Congress, 1st Session, May 3, 1971, Sioux City, Iowa; May 4, 1971 Vermillion, ....

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Agriculture, Nutrition, and Forestry.

Transcripts of the 1971 Senate hearings on rural development (held in Sioux City, Iowa; Montgomery, Alabama; Vermillion, South Dakota; and Tifton, Georgia) are presented in this document. Derived from many sources representing the varied interests of each host State, representative testimony includes that of: city and state officials; university…

Rural Development: Part 5, (1) Balanced National Growth Policy; (2) National Rural Development Program; (3) S. 1612, The Rural Community Development Revenue Sharing Act of 1971; (4) Reorganization of U.S. Department of Agriculture and Related Agencies. Hearings Before the Subcommittee on Rural Development of the Committee on Agriculture and Forestry, United States Senate, 92d Congress, 1st Session, September 9, 1971, Stillwater, Okla....

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Agriculture, Nutrition, and Forestry.

Transcripts of the 1971 Senate hearings on rural development held in Stillwater, Oklahoma and Lincoln, Nebraska are presented in this document. Derived from many sources representing the varied interests of each host state, representative testimony includes that of: university professors and administrators; State and Federal legislators; chamber…

Social inequalities and pharmaceutical cost sharing in Italian regions.

PubMed

Terraneo, Marco; Sarti, Simone; Tognetti Bordogna, Mara

2014-01-01

In recent years, Italian citizens have increasingly been asked to share pharmaceutical costs, but at the same time, households' medicines expenditure has decreased. Cost-sharing policies have to be assessed not just in terms of limitation of moral hazard and revenue to the state, but also for equal opportunities for citizen users accessing health services. The aim of this article is to analyze how Italian co-payment policies ("ticket") on medicines may affect pharmaceutical expenditure of households, considering territorial and social groups variation. We reviewed the per capita private spending on medicines of Italian regions, separating pharmaceutical outlay and "ticket." Across the period 2001-2010 we found that the overall per capita private spending on medicines remained substantially stable, although medicine expenditure decreases while the "ticket" increases. When cost sharing rises, out-of-pocket spending on medicines by poorer families seems to remain unchanged; however, poorer families seem to reduce their pharmaceutical expenditure. Our analysis suggests that applying co-payment in Italy is partly successful, in terms of greater revenue to the health system, but in the last few years, cost-sharing increases would seem to have rebounded negatively on more vulnerable families, due to the economic crisis.

Federal, state, and local transportation financial statistics : fiscal years 1982-1994

DOT National Transportation Integrated Search

1997-09-01

This report identifies financial trends of federal, state, and local government transportation-related program revenues and expenditures. Revenues and budget expenditures are displayed for all government transportation-related programs, including pro...

26 CFR 1.127-1 - Amounts received under a qualified educational assistance program.

Code of Federal Regulations, 2010 CFR

2010-04-01

... employee under a qualified educational assistance program described in § 1.127-2, or (2) The value of... assistance program. 1.127-1 Section 1.127-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Income § 1.127-1 Amounts received under a qualified educational assistance program. (a) Exclusion from...

78 FR 19155 - Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-29

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-148500-12] RIN 1545-BL36 Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage Correction In proposed rule document 2013-2141 appearing on pages 7314-7331 in the issue of Monday, February 1, 2013, make the...

Paying for the Medicare program.

PubMed

Munnell, A H

1985-01-01

Although the hospital insurance (HI) trust fund acted as a source of strength for the old-age, survivors, and disability insurance program during its recent financial crises, projections by HCFA and CBO reveal that the Medicare program will experience financing problems of its own within the next decade. No one would argue that Medicare's financing problems should be solved simply by raising more money. However, the prospect of insolvency in the HI trust fund and the increasing strain on general revenues from the Supplementary Medical Insurance trust fund require policymakers to survey the options for increasing Medicare revenues while cost-control devices are being developed. Indeed, even if cost-control efforts are completely successful, additional revenues may be needed in the future to finance new initiatives in the Medicare program. Therefore, this paper will look briefly at current efforts to regain control of soaring hospital and physician costs and then examine some of the more feasible options for increasing Medicare revenues.

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

ERIC Educational Resources Information Center

Hughes, Mary F.

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

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

PubMed

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

2018-02-27

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

Taxation of unmined minerals; Current developments in the Commonwealth of Kentucky

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

Bremberg, B.P.

1989-01-01

This paper reports on the Kentucky Revenue Cabinet which began implementing its controversial unmined minerals tax program. The Revenue Cabinet should complete its first annual assessment under this program in December, 1989. The Revenue Cabinet's initial efforts to collect basic data concerning the Commonwealth's coal bearing lands has yielded data coverage for 5 million of Kentucky's 10 million acres of coal lands. Approximately 1000 detailed information returns have been filed. The returns will be used to help create an undeveloped mineral reserves inventory, determine mineral ownership, and value mineral reserves. This new program is run by the Revenue Cabinet's Mineralmore » Valuation Section, under the Division of Technical Support, Department of Property Taxation. It has been in business since September of 1988.« less

Financial impact of hand surgery programs on academic medical centers.

PubMed

Hasan, Jafar S; Chung, Kevin C; Storey, Amy F; Bolg, Mary L; Taheri, Paul A

2007-02-01

This study analyzes the financial performance of hand surgery in the Department of Surgery at the University of Michigan. This analysis can serve as a reference for other medical centers in the financial evaluation of a hand surgery program. Fiscal year 2004 billing records for all patients (n = 671) who underwent hand surgery procedures were examined. The financial data were separated into professional revenues and costs (relating to the hand surgery program in the Section of Plastic Surgery) and into facility revenues and costs (relating to the overall University of Michigan Health System). Professional net revenue was calculated by applying historical collection rates to procedural and clinic charges. Facility revenue was calculated by applying historical collection rates to the following charge categories: inpatient/operating room, clinic facility, neurology/electromyography, radiology facilities, and occupational therapy. Total professional costs were calculated by adding direct costs and allocated overhead costs. Facility costs were obtained from the hospital's cost accounting system. Professional and facility incomes were calculated by subtracting costs from revenues. The net professional revenue and total costs were 1,069,836 and 1,027,421 dollars, respectively. Professional operating income was 42,415 dollars, or 3.96 percent of net professional revenue. Net facility revenue and total costs were 5,500,606 and 4,592,534 dollars, respectively. Facility operating income was 908,071 dollars, or 16.51 percent of net facility revenues. While contributing to the academic mission of the institution, hand surgery is financially rewarding for the Department of Surgery. In addition, hand surgery activity contributes substantially to the financial well-being of the academic medical center.

Financial performance among adult day centers: results of a national demonstration program.

PubMed

Reifler, B V; Henry, R S; Rushing, J; Yates, M K; Cox, N J; Bradham, D D; McFarlane, M

1997-02-01

This paper describes the financial performance (defined as percent of total expenses covered by net operating revenue) of 16 adult day centers participating in a national demonstration program on day services for people with dementia, including examination of possible predictors of financial performance. Participating sites submitted quarterly financial and utilization reports to the National Program Office. Descriptive statistics summarize the factors believed to influence financial performance. Sites averaged meeting 35% of expenses from self-pay and 29% from government (mainly Medicaid) revenue, totaling 64% of all (cash plus in-kind) expenses met by operating revenue. Examination of center characteristics suggests that factors related to meeting consumer needs, such as being open a full day (i.e., 7:30 am to 6:00 pm) rather than shorter hours, and providing transportation, may be related to improved utilization and, thus, improved financial performance. Higher fees were not related to lower enrollment, census, or revenue. Adult day centers are able to achieve financial viability through a combination of operating (i.e., fee-for-service) and non-operating revenue. Operating revenue is enhanced by placing emphasis on consumer responsiveness, such as being open a full day. Because higher fees were not related to lower utilization, centers should set fees to reflect actual costs. The figure of 64% of expenses met by operating revenue is conservative inasmuch as sites included in-kind revenue as expenses in their budgeting calculations, and percent of cash expenses met by operating revenue would be higher (approximately 75% for this group of centers).

Maryland Department of Natural Resources Camp Initiatives Program

Treesearch

Kelly R. Schaeffer

1992-01-01

The Camp Initiatives Program was developed to increase revenue and visitation through a series of policy changes. During the summer of 1990, the program was evaluated at six Maryland State Parks and found to increase revenue and visitation by 3% and 16%, respectively. More intensive marketing efforts, implementation of a computerized reservation system, increased...

Financial impact of community-based dental education.

PubMed

Bailit, Howard L

2010-10-01

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

7 CFR 1412.78 - Violations.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS DIRECT AND COUNTER-CYCLICAL PROGRAM AND AVERAGE CROP REVENUE ELECTION PROGRAM FOR THE 2008 AND SUBSEQUENT CROP YEARS Average Crop Revenue Election (ACRE... contract and refund all payments previously received together with interest; (ii) Pay liquidated damages to...

77 FR 3605 - Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-25

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9568] RIN 1545-BI47 Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction... 22, 2011 (76 FR 80082), Relating to section 482 and methods to determine taxable income in connection...

78 FR 18234 - Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-26

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement CFR Correction 0 In Title 26 of the...) * * * (1) * * * See Sec. 1.482-8 for examples of the application of the best method rule...

77 FR 8144 - Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9568] RIN 1545-BI47 Section 482; Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction... Federal Register on Wednesday, January 25, 2012 (77 FR 3606) relating to section 482 and methods to...

30 CFR 210.156 - What reports must I submit for net profit share leases?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false What reports must I submit for net profit share leases? 210.156 Section 210.156 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT FORMS AND REPORTS Special-Purpose Forms and Reports-Oil, Gas, and Geothermal...

30 CFR 203.1 - What is MMS's authority to grant royalty relief?

Code of Federal Regulations, 2011 CFR

2011-07-01

..., DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT RELIEF OR REDUCTION IN ROYALTY RATES General... situations. (a) Under 43 U.S.C. 1337(a)(3)(A), we may reduce or eliminate any royalty or a net profit share..., modify, or eliminate any royalty or net profit share to promote development, increase production, or...

Implementation of a diabetes self-management education program in primary care for adults using shared medical appointments.

PubMed

Sanchez, Iris

2011-01-01

The purpose of this study was to implement diabetes self-management education in primary care using the Chronic Care Model and shared medical appointments (SMA) to provide evidence-based interventions to improve process and measure outcomes. A quality improvement project using the Plan-Do-Check-Act cycle was implemented in a primary care setting in South Texas to provide diabetes self-management education for adults. Biological measures were evaluated in 70 patients at initiation of the project and thereafter based on current practice guidelines. The results of the project were consistent with the literature regarding the benefits, sustainability, and viability of SMA. As compared with that in studies presented in the literature, the patient population who participated in SMA had similar outcomes regarding improvement in A1C, self-management skills, and satisfaction. SMA are an innovative system redesign concept with the potential to provide comprehensive and coordinated care for patients with multiple and chronic health conditions while still being an efficient, effective, financially viable, and sustainable program. As the incidence and prevalence of diabetes increase, innovative models of care can meet the growing demand for access and utilization of diabetes self-management education programs. Programs focusing on chronic conditions to improve outcomes can be replicated by health care providers in primary care settings. SMA can increase revenue and productivity, improve disease management, and increase provider and patient satisfaction.

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

PubMed

McDermott, Dennis R

2009-01-01

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

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

ERIC Educational Resources Information Center

Eaton, Sarah Elaine

2009-01-01

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

Administering Minnesota's tax-forfeited land: some trends in revenues and expenses.

Treesearch

David C. Lothner; Edwin Kallio; David T. Davis

1978-01-01

Revenues received from managing Minnesota county land increased at a slower rate than the expenses incurred in their management over the 1960-74 period. However, due to a substantial land sale program, the revenues received exceeded the expenses incurred throughout the period.

Maximizing profitability in a hospital outpatient pharmacy.

PubMed

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

1989-07-01

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

26 CFR 1.1091-1 - Losses from wash sales of stock or securities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... particular shares of stock or securities the loss from the sale or other disposition of which is not...-day period, A purchased 75 shares of substantially identical stock, the loss on the sale of 75 of the... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Losses from wash sales of stock or securities. 1...

26 CFR 1.663(c)-1 - Separate shares treated as separate trusts or as separate estates; in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of applicable law in situations in which a single trust (or estate) instrument creates not one but... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Separate shares treated as separate trusts or as..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates and Trusts Which May...

26 CFR 13.10 - Distribution of money in lieu of fractional shares.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Distribution of money in lieu of fractional... Distribution of money in lieu of fractional shares. (a) In general. (1) Under the general rule of section 305... distribution is one) has the result of (i) the receipt of money or other property by some shareholders, and (ii...

26 CFR 13.10 - Distribution of money in lieu of fractional shares.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Distribution of money in lieu of fractional... Distribution of money in lieu of fractional shares. (a) In general. (1) Under the general rule of section 305... distribution is one) has the result of (i) the receipt of money or other property by some shareholders, and (ii...

26 CFR 301.6501(o)-1 - Work incentive program credit carrybacks, taxable years beginning after December 31, 1971.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Work incentive program credit carrybacks, taxable years beginning after December 31, 1971. 301.6501(o)-1 Section 301.6501(o)-1 Internal Revenue... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6501(o)-1 Work incentive program credit...

Creating and Implementing Diverse Development Strategies to Support Extension Centers and Programs

ERIC Educational Resources Information Center

Page, Christopher S.; Kern, Michael A.

2018-01-01

Declining government funding for higher education requires colleges and universities to seek alternative revenue streams, including through philanthropic fund-raising. Extension-based subject matter centers and other programs can benefit from the thoughtful supplementation of traditional revenue sources with individual, corporate, and private…

Philanthropy and Private Foundations: Expanding Revenue Sources

ERIC Educational Resources Information Center

Drummer, Carlee; Marshburn, Roxann

2014-01-01

As community colleges seek new revenue streams, philanthropic organizations, including college foundations and private funders, have already begun to influence both revenues and college programming. This chapter discusses the current role of philanthropy, especially private foundations such as the Lumina Foundation for Education and the Bill and…

Program Based Funding.

ERIC Educational Resources Information Center

Bessire, Jack

1991-01-01

Developed to assist two-year college administrators in understanding the application of the funding formula for California's community colleges that became effective July 1, 1991, this paper reviews revenue base limits; practical implications of the revenue base; the role of institutional growth in increasing base revenues in the absence of cost…

Shared service alternatives offer flexibility and tax benefits.

PubMed

Danehy, L J; Scutt, R C; Stonehill, E

1985-05-01

Because the performance of shared service and tax-exempt status under Section 501(c)(3) of the Internal Revenue Code can be incompatible, hospitals planning to provide services to each other or to other organizations on a fee-for-service basis may wish to do so through a separate corporate entity. Using either a Section 501(e) shared service organization, a Sub-chapter T cooperative, or a taxable business corporation, a compromise can be reached between operational flexibility and tax benefits.

77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-02

... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010; Approval of Information Collection Request AGENCY: Food and Nutrition Service, USDA. ACTION: Interim final rule; approval of information collection request. SUMMARY: The Food...

Clinical integration of billing for a pediatric nephrology and transplant program.

PubMed

Tietjen, Andrea L; Orsini, Jenoveva; Mulgaonkar, Shamkant; Morgan, Debbie

2003-09-01

To develop and implement a billing process that fully integrates all activities of a pediatric nephrology and transplant program, by facilitating and coordinating data from patients, physicians, hospitals, and third-party billing services to maximize revenues. Financial operations were analyzed via a randomized audit of patient charts that focused on office procedures and revenue collection. Results based on monthly reports documenting revenue received and outstanding, procedures billed, and patient registration accuracy. The combination of improvements in patient registration, chart documentation, new billing sheets with procedure and diagnosis codes, physician in-service education, upgraded charges, and the recredentialing of all practice physicians realized an increase in revenue collections from 18% in 2000 to 89% in 2001. The need to integrate and coordinate information is vital for both billing accuracy and revenue collections. Integration of clinical services and billing procedures has maximized performance, profitability, and accuracy while decreasing administrative time and costs.

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

PubMed

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

2014-06-01

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

20 CFR 366.1 - Notification to Internal Revenue Service.

Code of Federal Regulations, 2010 CFR

2010-04-01

... PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.1 Notification to Internal Revenue Service... with regard to its participation in the tax refund offset program, the Board may notify the Internal Revenue Service, pursuant to the terms of such agreement, of past-due legally enforceable debts owed to...

26 CFR 1.50B-4 - Partnerships.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Partnerships. 1.50B-4 Section 1.50B-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.50B-4 Partnerships. (a) General rule—(1) In general...

Revenue Diversification: A New Source of Funds for Community Colleges.

ERIC Educational Resources Information Center

Brightman, Richard W.

In this period of financial austerity in education, community colleges can diversify their sources of revenue as an alternative to reducing or eliminating programs or accepting a decline in the quality of education. One such approach involves the colleges in commercial activities undertaken to support educational programs and services. Although…

75 FR 18251 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Internal Revenue Service (IRS...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-09

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA-2009-0066] Privacy Act of 1974, as Amended; Computer Matching Program (SSA/ Internal Revenue Service (IRS))--Match 1305 AGENCY: Social Security... INFORMATION: A. General The Computer Matching and Privacy Protection Act of 1988 (Public Law (Pub. L.) 100-503...

75 FR 62623 - Privacy Act of 1974, as Amended; Computer Matching Program (SSA/Internal Revenue Service (IRS...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-12

... SOCIAL SECURITY ADMINISTRATION [Docket No. SSA 2010-0015] Privacy Act of 1974, as Amended; Computer Matching Program (SSA/ Internal Revenue Service (IRS))--Match Number 1016 AGENCY: Social Security... regarding protections for such persons. The Privacy Act, as amended, regulates the use of computer matching...

Hospital profit planning under Medicare reimbursement.

PubMed

Morey, R C; Dittman, D A

1984-01-01

The federal Medicare regulations reimburse hospitals on a pro rata share of the hospital's cost. Hence, to meet its financial requirements, a hospital is forced to shift more of the financial burdens onto its private patients. This procedure has contributed to double digit inflation in hospital prices and to proposed federal regulation to control the rate of increase in hospital revenues. In this regulatory environment, we develop nonlinear programming pricing and cost allocation models to aid hospital administrators in meeting their profit maximizing and profit satisfying goals. The model enables administrators to explore tactical issues such as: (i) studying the relationship between a voluntary or legislated cap on a hospital's total revenues and the hospital's profitability, (ii) identifying those departments within the hospital that are the most attractive candidates for cost reduction or cost containment efforts, and (iii) isolating those services that should be singled out by the hospital manager for renegotiation of the prospective or "customary and reasonable" cap. Finally the modeling approach is helpful in explaining the departmental cross subsidies observed in practice, and can be of aid to federal administrators in assessing the impacts of proposed changes in the Medicare reimbursement formula.

Lithium-Ion Polymer Rechargeable Battery Developed for Aerospace and Military Applications

NASA Technical Reports Server (NTRS)

Hagedorn, orman H.

1999-01-01

A recently completed 3 -year project funded by the Defense Advanced Research Projects Agency (DARPA) under the Technology Reinvestment Program has resulted in the development and scaleup of new lithium-ion polymer battery technology for military and aerospace applications. The contractors for this cost-shared project were Lockheed Martin Missiles & Space and Ultralife Batteries, Inc. The NASA Lewis Research Center provided contract management and technical oversight. The final products of the project were a portable 15-volt (V), 10-ampere-hour (A-hr) military radio battery and a 30-V, 50-A-hr marine/aerospace battery. Lewis will test the 50-A-hr battery. The new lithium-ion polymer battery technology offers a threefold or fourfold reduction in mass and volume, relative to today s commonly used nickel-cadmium, nickel-hydrogen, and nickel-metal hydride batteries. This is of special importance for orbiting satellites. It has been determined for a particular commercial communications satellite that the replacement of 1 kg of battery mass with 1 kg of transponder mass could increase the annual revenue flow by $100 000! Since this lithium-ion polymer technology offers battery mass reductions on the order of hundreds of kilograms for some satellites, the potential revenue increases are impressive.

Development of a sustainable community-based dental education program.

PubMed

Piskorowski, Wilhelm A; Fitzgerald, Mark; Mastey, Jerry; Krell, Rachel E

2011-08-01

Increasing the use of community-based programs is an important trend in improving dental education to meet the needs of students and the public. To support this trend, understanding the history of programs that have established successful models for community-based education is valuable for the creation and development of new programs. The community-based education model of the University of Michigan School of Dentistry (UMSOD) offers a useful guide for understanding the essential steps and challenges involved in developing a successful program. Initial steps in program development were as follows: raising funds, selecting an outreach clinical model, and recruiting clinics to become partners. As the program developed, the challenges of creating a sustainable financial model with the highest educational value required the inclusion of new clinical settings and the creation of a unique revenue-sharing model. Since the beginning of the community-based program at UMSOD in 2000, the number of community partners has increased to twenty-seven clinics, and students have treated thousands of patients in need. Fourth-year students now spend a minimum of ten weeks in community-based clinical education. The community-based program at UMSOD demonstrates the value of service-based education and offers a sustainable model for the development of future programs.

Synfuel program analysis. Volume 2: VENVAL users manual

NASA Astrophysics Data System (ADS)

Muddiman, J. B.; Whelan, J. W.

1980-07-01

This volume is intended for program analysts and is a users manual for the VENVAL model. It contains specific explanations as to input data requirements and programming procedures for the use of this model. VENVAL is a generalized computer program to aid in evaluation of prospective private sector production ventures. The program can project interrelated values of installed capacity, production, sales revenue, operating costs, depreciation, investment, dent, earnings, taxes, return on investment, depletion, and cash flow measures. It can also compute related public sector and other external costs and revenues if unit costs are furnished.

2004-08 NCAA[R] Revenues and Expenses of Division I Intercollegiate Athletics Programs Report

ERIC Educational Resources Information Center

Fulks, Daniel L., Comp.

2009-01-01

This report provides summary information concerning revenues and expenses of National Collegiate Athletic Association (NCAA) Division I athletics programs for the fiscal years 2004 through 2008. It is the result of surveys conducted during the fall of each of those years. Although similar studies have been conducted for the NCAA since 1969,…

26 CFR 1.50A-3 - Recomputation of credit allowed by section 40.

Code of Federal Regulations, 2010 CFR

2010-04-01

....50A-3 Section 1.50A-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.50A-3 Recomputation...) In general. If the employment of any employee, with respect to whom work incentive program (WIN...

26 CFR 301.6503(j)-1 - Suspension of running of period of limitations; extension in case of designated and related...

Code of Federal Regulations, 2010 CFR

2010-04-01

... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND... coordinated industry case program or any other successor to the coordinated examination program if— (i) The... reviewed the summons before it is issued; (ii) The Internal Revenue Service (IRS) issues the summons at...

Fee-for-Service Revenue for School Mental Health through a Partnership with an Outpatient Mental Health Center

ERIC Educational Resources Information Center

Lever, Nancy A.; Stephan, Sharon Hoover; Axelrod, Jennifer; Weist, Mark D.

2004-01-01

School mental health programs are increasingly prominent in the United States and in other countries, but funding remains tentative. This article describes a partnership between a school mental health program and an outpatient mental health center, and considers the larger goal of promoting sustainability and increasing revenue. Issues related to…

75 FR 66188 - Advisory Council to the Internal Revenue Service; Meeting

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-27

... Regarding Continuing Education Program and Sponsor Requirements Under Proposed Changes to Circular 230..., IRSAC members and Internal Revenue Service officials inclusive. Due to limited seating, please call Anna...

Identifying hospitals that may be at most financial risk from Medicaid disproportionate-share hospital payment cuts.

PubMed

Cole, Evan S; Walker, Daniel; Mora, Arthur; Diana, Mark L

2014-11-01

Medicaid disproportionate-share hospital (DSH) payments are expected to decline by $35.1 billion between fiscal years 2017 and 2024, a reduction brought about by the Affordable Care Act (ACA) and recent congressional action. DSH payments have long been a feature of the Medicaid program, intended to partially offset uncompensated care costs incurred by hospitals that treat uninsured and Medicaid populations. The DSH payment cuts were predicated on the expectation that the ACA's expansion of health insurance to millions of Americans would bring about a decline in many hospitals' uncompensated care costs. However, the decision of twenty-five states not to expand their Medicaid programs, combined with residual coverage gaps, may leave as many as thirty million people uninsured, and hospitals will bear the burden of their uncompensated care costs. We sought to identify the hospitals that may be the most financially vulnerable to reductions in Medicaid DSH payments. We found that of the 529 acute care hospitals that will be particularly affected by the cuts, 225 (42.5 percent) are in weak financial condition. Policy makers should recognize that decreases in revenue may affect these hospitals' ability to give vulnerable populations access to care. Project HOPE—The People-to-People Health Foundation, Inc.

78 FR 61413 - Self-Regulatory Organizations; Chicago Stock Exchange, Inc.; Notice of Filing and Immediate...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-03

... Change To Adopt a Market Data Revenue Rebates Program September 27, 2013. Pursuant to Section 19(b)(1) of... Fees and Assessments (the ``Fee Schedule'') by adopting Section P to implement the Market Data Revenue... Exchange proposes to amend its Fee Schedule to adopt Section P to implement the Market Data Revenue (``MDR...

Impact of stand diameter and product markets on revenue gains from multiproduct harvesting

Treesearch

John E. Baumgras; Chris B. LeDoux

1988-01-01

Data from 113 sample thinning plots and a microcomputer program called APTHIN were used to demonstrate the impact of mean stand diameter and product markets on revenue gains from multiproduct versus single-product pulpwood harvests in poletimber and small sawtimber stands of Appalachian hardwoods. The analysis of revenue gains included product mix as a function of the...

Review Of Implementation In Bunut Shoes Assistance Program In Order Of Micro, Small And Medium Enterprises Economic In Asahan Regency

NASA Astrophysics Data System (ADS)

Saleh Malawat, M.; Putra, M. Umar Maya

2018-03-01

This paper studies the implementation of business opportunities that can improve the revenue of Bunut Shoes Micro, Small and Medium Enterprises. Probit model with E Views 6 program was used to see how far the opportunity of variable efforts to improve the revenue such as education, training, capital assistance, technological procurement of them. The data used was the primary data by conducting a survey using questionnaires to members of them with the observation period from 2013 to 2015. The results showed that all variables of implementation did not have a business opportunity correlation to the increase in revenue and Asahan District Governments are asked to create a creative breakthrough in order to achieve optimal business revenue and cooperate with other private institutions related to increase the business income.

Understanding Marketing Strategies That Work in Adult Studies Programs in Faith-Based Higher Education Institutions

ERIC Educational Resources Information Center

Shores, Jonathan Eagle, Jr.

2017-01-01

Colleges and universities across the United States are turning to non-traditional programs to help keep revenue afloat as traditional-aged students drop in numbers. As colleges turn to this source of revenue, many are doing so without proper guidance or evaluation of recent, relevant research on best practices for how to evaluate marketing…

Market competition, ownership, payment systems and the performance of health care providers - a panel study among Finnish occupational health services providers.

PubMed

Kankaanpää, Eila; Linnosmaa, Ismo; Valtonen, Hannu

2013-10-01

Many health care reforms rely on competition although health care differs in many respects from the assumptions of perfect competition. Finnish occupational health services provide an opportunity to study empirically competition, ownership and payment systems and the performance of providers. In these markets employers (purchasers) choose the provider and prices are market determined. The price regulation of public providers was abolished in 1995. We had data on providers from 1992, 1995, 1997, 2000 and 2004. The unbalanced panel consisted of 1145 providers and 4059 observations. Our results show that in more competitive markets providers in general offered a higher share of medical care compared to preventive services. The association between unit prices and revenues and market environment varied according to the provider type. For-profit providers had lower prices and revenues in markets with numerous providers. The public providers in more competitive regions were more sensitive to react to the abolishment of their price regulation by raising their prices. Employer governed providers had weaker association between unit prices or revenues and competition. The market share of for-profit providers was negatively associated with productivity, which was the only sign of market spillovers we found in our study.

Comparison of the Revenue Situation in Interventional Radiology Based on the Example of Peripheral Artery Disease in the Case of a DRG Payment System and Various Internal Treatment Charges.

PubMed

Vogt, Florian M; Hunold, Peter; Haegele, Julian; Stahlberg, Erik; Barkhausen, Jörg; Goltz, Jan Peter

2018-04-01

 Calculation of process-orientated costs for inpatient endovascular treatment of peripheral artery disease (PAD) from an interventional radiology (IR) perspective. Comparison of revenue situations in consideration of different ways to calculate internal treatment charges (ITCs) and diagnosis-related groups (DRG) for an independent IR department.  Costs (personnel, operating, material, and indirect costs) for endovascular treatment of PAD patients in an inpatient setting were calculated on a full cost basis. These costs were compared to the revenue situation for IR for five different scenarios: 1) IR receives the total DRG amount. IR receives the following DRG shares using ITCs based on InEK shares for 2) "Radiology" cost center type, 3) "OP" cost center type, 4) "Radiology" and "OP" cost center type, and 5) based on DKG-NT (scale of charges of the German Hospital Society).  78 patients (mean age: 68.6 ± 11.4y) with the following DRGs were evaluated: F59A (n = 6), F59B (n = 14), F59C (n = 20) and F59 D (n = 38). The length of stay for these DRG groups was 15.8 ± 12.1, 9.4 ± 7.8, 2.8 ± 3.7 and 3.4 ± 6.5 days Material costs represented the bulk of all costs, especially if new and complex endovascular procedures were performed. Revenues for neither InEK shares nor ITCs based on DKG-NT were high enough to cover material costs. Contribution margins for the five scenarios were 1 = € 1,539.29, 2 = € -1,775.31, 3 = € -2,579.41, 4 = € -963.43, 5 = € -2,687.22 in F59A, 1 = € -792.67, 2 = € -2,685.00, 3 = € -2,600.81, 4 = € -1,618.94, 5 = € -3,060.03 in F59B, 1 = € -879.87, 2 = € -2,633.14, 3 = € -3,001.07, 4 = € -1,952.33, 5 = € -3,136.24 in F59C and 1 = € 703.65, 2 = € -106.35, 3 = € -773.86, 4 = € 205.14, 5 = € -647.22 in F59 D. InEK shares return on average € 150 - 500 more than ITCs based on the DKG-NT catalog.  In this study positive contribution margins were seen only if IR receives the complete DRG amount. InEK shares do not cover incurred costs, with material costs representing the main part of treatment costs. Internal treatment charges based on the DKG-NT catalog provide the worst cost coverage.   · Internal treatment charges based on the DKG-NT catalog provide the worst cost coverage for interventional radiology at our university hospital.. · Shares from the InEK matrix such as the cost center "radiology" or "OP" as revenue for IR are not sufficient to cover incurred costs. A positive contribution margin is achieved only in the case of a compensation method in which IR receives the total DRG amount.. · Vogt FM, Hunold P, Haegele J et al. Comparison of the Revenue Situation in Interventional Radiology Based on the Example of Peripheral Artery Disease in the Case of a DRG Payment System and Various Internal Treatment Charges. Fortschr Röntgenstr 2017; 190: 348 - 357. © Georg Thieme Verlag KG Stuttgart · New York.

Towards advanced risk-sharing in health care financing: with a focus on the potential of social health insurance in developing countries.

PubMed

Carrin, G

2004-01-01

In this paper, we analyse the major health financing methods and the contribution they can make to improving access to health care among all of a country's population groups. Risk-sharing in health financing is proposed as a powerful method to achieve this improvement. The larger the degree of risk-sharing in a health financing system, the less people will have to bear the financial consequences of their own health risks, and the more they are likely to have access to needed care. Ideally countries should attempt to introduce 'advanced' risk-sharing aiming at equal access among individuals to an adequate package of health services. There are two major ways to implement advanced risk-sharing: general tax revenue may be main source of financing health services, or else social health insurance may be established. An important finding is that about 60% of the world's countries still need to pursue efforts towards the introduction of advanced risk-sharing. We further focus on the potential of social health insurance as an advanced risk-sharing method. In fact, there is recent interest in developing countries such as Côte d'Ivoire, Indonesia, Iran and Kenya in this particular health financing mechanism. Compared to health financing via general tax revenue, social health insurance spreads the immediate burden of financing among various groups, including the workers, the self-employed, enterprises and Government. Time and tedious discussions between these groups may be needed, however, before a consensus is reached, not only on the relative burden of financing but also on ways to achieve overall population coverage. It is suggested that action-research be used to test the adequacy of initial social health insurance policies.

Agricultural and recreational impacts of the conservation reserve program in rural North Dakota, USA.

PubMed

Bangsund, Dean A; Hodur, Nancy M; Leistritz, F Larry

2004-07-01

The Conservation Reserve Program (CRP), created in 1985, provides conservation benefits and agricultural supply control through voluntary, long-term retirement of crop land. While the effects of the CRP on the agricultural sector are well understood, the implications of its conservation benefits for rural economies remain largely undocumented. To quantify the effects on rural economies, this study addressed the net economic effects of decreased agricultural activity and increased recreational activity associated with the CRP in six rural areas of North Dakota from 1996 to 2000. Based on the level of economic activity that would have occurred in the absence of the program, net revenues from CRP land if returned to agricultural production in the six study areas were estimated at $50.2 million annually or $37 per acre of land currently enrolled in the CRP. Recreational (hunting) revenues as a result of the CRP in the study areas were estimated at $12.8 million annually or $9.45 per CRP-acre. The net economic effect of the CRP (lost agricultural revenues and gains in recreational expenditures) indicated that several areas of the state are not as economically burdened by the CRP as previous research has suggested. In addition, the net economic effects of the program would appear more favourable if revenues from all CRP-based recreation were included. The degree that recreational revenues offset agricultural losses might be further enhanced by enterprises that capitalize on the economic opportunities associated with expanded recreational activities on CRP lands.

Grain Handling and Transportation Policy in Canada: Implications for the United States

DOE PAGES

Nolan, James; Peterson, Steven K

2015-08-01

The grain handling and transportation system in Canada (GHTS) is currently going through a major transition, both with respect to handling and transportation. Historically, the system has pitted farmers against the railways with respect to securing individual fair shares of grain revenues. But with the removal of the single desk marketing and logistics function of the Canadian Wheat Board (CWB) in late 2012, a very interesting and potentially game-changing outcome is emerging with respect to the new functionality of the grain companies in the Canadian system. While historical awareness of rail s natural monopoly position in the grain handling systemmore » has kept that sector regulated (in several ways) for close to a century, we are now starting to see the effects of a less than competitive Canadian grain handling sector on revenue sharing, along with renewed movement in the industry with respect to buyouts and potential mergers. This overview will highlight some of the changes now occurring and how they are potentially going to interact or evolve as the system moves forward. For example, the on-going regulatory instrument used to regulate grain transportation rates in Canada (called the maximum revenue entitlement (MRE) or revenue cap) is under current debate because of the introduction a few months ago of a modification to an old regulatory instrument known as extended (or reciprocal) interswitching. As opposed to the revenue cap which is a direct intervention on monopoly behavior, extended interswitching is designed to encourage the major Canadian grain carriers to compete with one another and potentially seek out new traffic (Nolan and Skotheim, 2008). But the most intriguing aspect of extended interswitching is how it might allow a major rail carrier from the U.S. to solicit grain traffic in some areas of the Canadian grain transportation system.« less

Grain Handling and Transportation Policy in Canada: Implications for the United States

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

Nolan, James; Peterson, Steven K

The grain handling and transportation system in Canada (GHTS) is currently going through a major transition, both with respect to handling and transportation. Historically, the system has pitted farmers against the railways with respect to securing individual fair shares of grain revenues. But with the removal of the single desk marketing and logistics function of the Canadian Wheat Board (CWB) in late 2012, a very interesting and potentially game-changing outcome is emerging with respect to the new functionality of the grain companies in the Canadian system. While historical awareness of rail s natural monopoly position in the grain handling systemmore » has kept that sector regulated (in several ways) for close to a century, we are now starting to see the effects of a less than competitive Canadian grain handling sector on revenue sharing, along with renewed movement in the industry with respect to buyouts and potential mergers. This overview will highlight some of the changes now occurring and how they are potentially going to interact or evolve as the system moves forward. For example, the on-going regulatory instrument used to regulate grain transportation rates in Canada (called the maximum revenue entitlement (MRE) or revenue cap) is under current debate because of the introduction a few months ago of a modification to an old regulatory instrument known as extended (or reciprocal) interswitching. As opposed to the revenue cap which is a direct intervention on monopoly behavior, extended interswitching is designed to encourage the major Canadian grain carriers to compete with one another and potentially seek out new traffic (Nolan and Skotheim, 2008). But the most intriguing aspect of extended interswitching is how it might allow a major rail carrier from the U.S. to solicit grain traffic in some areas of the Canadian grain transportation system.« less

Theory of Intergovernmental Grants and Local Government

ERIC Educational Resources Information Center

Rittenoure, R. Lynn; Pluta, Joseph E.

1977-01-01

The article prepares the ground for an investigation designed to trace the economic effects of intergovernmental transfers by examining the motivations for the expenditure behavior of local governments and anticipates local responses to revenue sharing, both general and special. (Author/NQ)

30 CFR 219.414 - How will MMS determine each Gulf producing State's share of the qualified OCS revenues?

Code of Federal Regulations, 2010 CFR

2010-07-01

... applicable leased tract and, using the great circle distance method, will determine the closest distance from... total, over all applicable leased tracts, the mathematical inverses of the distances between the points...

Review of US medical school finances, 1996-1997.

PubMed

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

1998-09-02

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

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

ERIC Educational Resources Information Center

Willis, Thearon Gifford, Jr.

2014-01-01

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

Leveraging strategic planning for improved financial performance.

PubMed

Zuckerman, A

2000-12-01

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

PROFIT-PC: a program for estimating maximum net revenue from multiproduct harvests in Appalachian hardwoods

Treesearch

Chris B. LeDoux; John E. Baumgras; R. Bryan Selbe

1989-01-01

PROFIT-PC is a menu driven, interactive PC (personal computer) program that estimates optimum product mix and maximum net harvesting revenue based on projected product yields and stump-to-mill timber harvesting costs. Required inputs include the number of trees/acre by species and 2 inches diameter at breast-height class, delivered product prices by species and product...

The use of a break-even analysis: financial analysis of a fast-track program.

PubMed

Saywell, R M; Cordell, W H; Nyhuis, A W; Giles, B K; Culler, S D; Woods, J R; Chu, D K; McKinzie, J P; Rodman, G H

1995-08-01

To calculate the financial break-even point and illustrate how changes in third-party reimbursement and eligibility could affect a program's fiscal standing. Demographic, clinical, and financial data were collected retrospectively for 446 patients treated in a fast-track program during June 1993. The fast-track program is located within the confines of the emergency medicine and trauma center at a 1,050-bed tertiary care Midwestern teaching hospital and provides urgent treatment to minimally ill patients. A financial break-even analysis was performed to determine the point where the program generated enough revenue to cover its total variable and fixed costs, both direct and indirect. Given the relatively low average collection rate (62%) and high percentage of uninsured patients (31%), the analysis showed that the program's revenues covered its direct costs but not all of the indirect costs. Examining collection rates or payer class mix without examining both costs and revenues may lead to an erroneous conclusion about a program's fiscal viability. Sensitivity analysis also shows that relatively small changes in third-party coverage or eligibility (income) requirements can have a large impact on the program's financial solvency and break-even volumes.

Monetary matched incentives to encourage the purchase of fresh fruits and vegetables at farmers markets in underserved communities.

PubMed

Lindsay, Suzanne; Lambert, Jennifer; Penn, Tanya; Hedges, Susan; Ortwine, Kristine; Mei, Anchi; Delaney, Tracy; Wooten, Wilma J

2013-11-14

Farmers market programs may increase access to more healthful foods and reduce the high prevalence of obesity in low-income communities. The objective of this study was to examine outcomes of the Fresh Fund farmers market program serving low-income neighborhoods in San Diego, California. Through its Farmers Market Fresh Fund Incentive Program, the County of San Diego Health and Human Services Agency offered monetary incentives to government nutrition assistance recipients to purchase fresh produce at 5 farmers markets. Participants enrolled at participating markets from June 1, 2010, through December 31, 2011; they completed baseline and follow-up surveys of daily consumption and weekly spending on fruits and vegetables. We examined enrollment, participation, participant health perceptions, and vendor revenue. During the study period, 7,298 eligible participants enrolled in Fresh Fund; most (82%) had previously never been to a farmers market. Among 252 participants with matched surveys at baseline and 12-month follow-up, the proportion who reported their diet to be "healthy" or "very healthy" increased from 4% to 63% (P < .001); nearly all (93%) stated that Fresh Fund was "important" or "very important" in their decision to shop at the farmers market. Vendors reported that 48% of all market revenue they received was received through the Fresh Fund program. At 2 markets, revenue from June 1, 2011, through January 31, 2012, increased by 74% and 68% compared with revenue from June 1, 2010, through January 31, 2011. Participants in the Fresh Fund program self-reported increases in daily consumption and weekly spending on fruits and vegetables, and vendors at participating farmers markets also increased their revenue.

Poor program's progress: the unanticipated politics of Medicaid policy.

PubMed

Brown, Lawrence D; Sparer, Michael S

2003-01-01

Advocates of U.S. national health insurance tend to share an image that highlights universal standards of coverage, social insurance financing, and national administration--in short, the basic features of Medicare. Such an approach is said to be good (equitable and efficient) policy and equally good politics. Medicaid, by contrast, is often taken to exemplify poor policy and poorer politics: means-tested eligibility, general revenue financing, and federal/state administration, which encourage inequities and disparities of care. This stark juxtaposition fails, however, to address important counterintuitive elements in the political evolution of these programs. Medicare's benefits and beneficiaries have stayed disturbingly stable, but Medicaid's relatively broad benefits have held firm, and its categories of beneficiaries have expanded. Repeated alarms about "bankruptcy" have undermined confidence in Medicare's trust funding, while Medicaid's claims on the taxpayer's dollar have worn well. Medicare's national administration has avoided disparities, but at the price of sacrificing state and local flexibility that can ease such "reforms" as the introduction of managed care. That Medicaid has fared better than a "poor people's program" supposedly could has provocative implications for health reform debates.

49 CFR 520.4 - Applicability.

Code of Federal Regulations, 2011 CFR

2011-10-01

..., DEPARTMENT OF TRANSPORTATION PROCEDURES FOR CONSIDERING ENVIRONMENTAL IMPACTS General § 520.4 Applicability... to have a significant effect on the environment. (c) Continuing actions. This part applies to any... of general revenue sharing funds, distributed under the State and Local Fiscal Assistance Act of 1972...

30 CFR 228.4 - Authority.

Code of Federal Regulations, 2010 CFR

2010-07-01

... share oil or gas royalty management information, and to carry out auditing and related investigation or... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Authority. 228.4 Section 228.4 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT COOPERATIVE...

Best practices in philanthropy in medical schools.

PubMed

Schiele, Michele

2014-08-01

This paper is for academic leaders and administrators who are interested in growing their philanthropic revenue stream. Growing the philanthropic revenue stream will be especially meaningful to leaders and administrators who have seen their other revenue streams decline or stagnate in the last few years. This paper focuses on four best practices for a high-performing development program and gives examples about how to execute on these best practices.

Review of US medical school finances, 1997-1998.

PubMed

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

1999-09-01

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

Financial Analysis of an Intensive Pediatric Continuous Positive Airway Pressure Program.

PubMed

Riley, E Brooks; Fieldston, Evan S; Xanthopoulos, Melissa S; Beck, Suzanne E; Menello, Mary Kate; Matthews, Edward; Marcus, Carole L

2017-02-01

Continuous positive airway pressure (CPAP) is effective in treating obstructive sleep apnea in children, but adherence to therapy is low. Our center created an intensive program that aimed to improve adherence. Our objective was to estimate the program's efficacy, cost, revenue and break-even point in a generalizable manner relative to a standard approach. The intensive program included device consignment, behavioral psychology counseling, and follow-up telephone calls. Economic modeling considered the costs, revenue and break-even point. Costs were derived from national salary reports and the Pediatric Health Information System. The 2015 Medicare reimbursement schedule provided revenue estimates. Prior to the intensive CPAP program, only 67.6% of 244 patients initially prescribed CPAP appeared for follow-up visits and only 38.1% had titration polysomnograms. In contrast, 81.4% of 275 patients in the intensive program appeared for follow-up visits (p < .001) and 83.6% had titration polysomnograms (p < .001). Medicare reimbursement levels would be insufficient to cover the estimated costs of the intensive program; break-even points would need to be 1.29-2.08 times higher to cover the costs. An intensive CPAP program leads to substantially higher follow-up and CPAP titration rates, but costs are higher. While affordable at our institution due to the local payer mix and revenue, Medicare reimbursement levels would not cover estimated costs. This study highlights the need for enhanced funding for pediatric CPAP programs, due to the special needs of this population and the long-term health risks of suboptimally treated obstructive sleep apnea. © Sleep Research Society 2016. Published by Oxford University Press on behalf of the Sleep Research Society. All rights reserved. For permissions, please e-mail journals.permissions@oup.com.

Budget Treatment Issues for FAA Funding Options

DOT National Transportation Integrated Search

1997-01-01

Revenues from aviation excise taxes currently fund the majority of the programs : of the Federal Aviation Administration (FAA). The FAA also receives a portion : of its budget from the general tax revenue of the federal government. One goal : of the ...

Global budgets in Maryland: early evidence on revenues, expenses, and margins in regulated and unregulated services.

PubMed

Malmmose, Margit; Mortensen, Karoline; Holm, Claus

2018-04-02

Maryland implemented one of the most aggressive payment innovations the nation has seen in several decades when it introduced global budgets in all its acute care hospitals in 2014. Prior to this, a pilot program, total patient revenue (TPR), was established for 8 rural hospitals in 2010. Using financial hospital report data from the Health Services Cost Review Commission from 2007 to 2013, we examined the hospitals' financial results including revenue, costs, and profit/loss margins to explore the impact of the adoption of the TPR pilot global budget program relative to the remaining hospitals in the state. We analyze financial results for both regulated (included in the global budget and subject to rate-setting) and unregulated services in order to capture a holistic image of the hospitals' actual revenue, cost and margin structures. Common size and difference-in-differences analyses of the data suggest that regulated profit ratios for treatment hospitals increased (from 5% in 2007 to 8% in 2013) and regulated expense-to-gross patient revenue ratios decreased (75% in 2007 and 68% in 2013) relative to the controls. Simultaneously, the profit margins for treatment hospitals' unregulated services decreased (- 12% in 2007 and - 17% in 2013), which reduced the overall margin significantly. This analysis therefore indicates cost shifting and less profit gain from the program than identified by solely focusing on the regulated margins.

Interspecific resource competition effects on fisheries revenue.

PubMed

van de Wolfshaar, Karen E; Schellekens, Tim; Poos, Jan-Jaap; van Kooten, Tobias

2012-01-01

In many fisheries multiple species are simultaneously caught while stock assessments and fishing quota are defined at species level. Yet species caught together often share habitat and resources, resulting in interspecific resource competition. The consequences of resource competition on population dynamics and revenue of simultaneously harvested species has received little attention due to the historical single stock approach in fisheries management. Here we present the results of a modelling study on the interaction between resource competition of sole (Solea solea) and slaice (Pleuronectus platessa) and simultaneous harvesting of these species, using a stage-structured population model. Three resources were included of which one is shared with a varied competition intensity. We find that plaice is the better competitor of the two species and adult plaice are more abundant than adult sole. When competition is high sole population biomass increases with increasing fishing effort prior to plaice extinction. As a result of this increase in the sole population, the revenue of the stocks combined as function of effort becomes bimodal with increasing resource competition. When considering a single stock quota for sole, its recovery with increasing effort may result in even more fishing effort that would drive the plaice population to extinction. When sole and plaice compete for resources the highest revenue is obtained at effort levels at which plaice is extinct. Ignoring resource competition promotes overfishing due to increasing stock of one species prior to extinction of the other species. Consequently, efforts to mitigate the decline in one species will not be effective if increased stock in the other species leads to increased quota. If a species is to be protected against extinction, management should not only be directed at this one species, but all species that compete with it for resource as well.

Building Learning into the Teaching Job.

ERIC Educational Resources Information Center

Renyi, Judith

1998-01-01

A two-year study of professional development recommended that schools build professional development into school life via flexible scheduling and extended time blocks; help teachers assume responsibility for their own professional development; find common ground with the community via resource sharing; and find revenues to support professional…

28 CFR 42.613 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Pay Act and by title VI, title IX, or the revenue sharing act. (g) Recipient means any State... Judicial Administration DEPARTMENT OF JUSTICE NONDISCRIMINATION; EQUAL EMPLOYMENT OPPORTUNITY; POLICIES AND...) Chairman of the EEOC refers to the Chairman of the Equal Employment Opportunity Commission, or his or her...

Private Funds for Public Schools.

ERIC Educational Resources Information Center

Addonizio, Michael F.

2000-01-01

Discusses sources of nontraditional revenue for public school systems: the result of donor activities (the solicitation of goods, services, and money via direct and indirect donations); enterprise activities (the selling or leasing of services or facilities); and shared or cooperative activities (pooling functions with other agencies or…

The Chicago-Iowa City passenger rail service : project summary.

DOT National Transportation Integrated Search

2011-01-12

An Iowa investment of $20.6 million will match a federal investment of $86.8 million for the capital costs of the Iowa segment of the Chicago to Iowa City service. Iowas share of the expected gap between revenues and operating and maintenance expe...

30 CFR 220.001 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES § 220.001 Purpose and scope. (a) This part 220 establishes accounting procedures for determining the net...

30 CFR 220.013 - Unallowable costs.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Unallowable costs. 220.013 Section 220.013 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES...

30 CFR 220.034 - Redetermination and appeals.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Redetermination and appeals. 220.034 Section 220.034 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND...

30 CFR 220.012 - Overhead allowance.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Overhead allowance. 220.012 Section 220.012 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES...

46 CFR 403.200 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false General. 403.200 Section 403.200 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM Inter-Association Settlements § 403.200 General. Each Association that shares revenues and expenses with...

Part 1 : heavy axle load revenue service mega site testing 2005-2012.

DOT National Transportation Integrated Search

2014-06-01

Since 2005, the Federal Railroad Administration : and the Association of American Railroads have : jointly funded a heavy axle load (HAL) revenue : service testing program with several objectives. : One objective is to determine the effects of HAL : ...

Unstop the Logjams in Your Cash Flow.

ERIC Educational Resources Information Center

Everett, R. E.

1989-01-01

A cash flow analysis is charting expenditures and revenues against a factor of time. Explains how school systems can, by charting the congruency of revenues and expenditures carefully, develop an investment program to take maximum advantage of a positive cash position. (MLF)

Part 2 : heavy axle load revenue service mega site testing 2005-2012.

DOT National Transportation Integrated Search

2014-06-01

Since 2005, the Federal Railroad Administration : and the Association of American Railroads have : jointly funded a heavy axle load (HAL) revenue : service testing program, with several objectives. : One objective is to determine the effects of HAL :...

47 CFR 32.5040 - Private line revenue.

Code of Federal Regulations, 2010 CFR

2010-10-01

... Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS... communications between specific locations (e.g., point-to-point communications. It includes revenue from subvoice grade, voice grade, audio and video program grade, digital transmission and local private network...

Local cost sharing in Bamako Initiative systems in Benin and Guinea: assuring the financial viability of primary health care.

PubMed

Soucat, A; Levy-Bruhl, D; Gbedonou, P; Drame, K; Lamarque, J P; Diallo, S; Osseni, R; Adovohekpe, P; Ortiz, C; Debeugny, C; Knippenberg, R

1997-06-01

The fourth in a series of five, this article presents and analyses data on cost recovery and community cost-sharing, two key aspects of the Bamako Initiative which have been implemented in Benin and Guinea since 1986. The data come from approximately 400 health centres and result from the six-monthly monitoring sessions conducted from 1989 to 1993. Community involvement in the financing of local operating costs in the two national scale programmes is also described. In Benin and Guinea, a user fee system generates the community financed revenue with the aim of covering local operating costs including drugs. Health worker salaries remain the responsibility of the government and donor funding covers vaccine and investment costs. Village health committees manage and control resources and revenue. The community is also involved in decision making, strategy definition and quality control. In Benin in 1993, community financing revenue amounted to about US$0.6 per capita per year and generally covered all local recurrent non salary costs except vaccines and left a surplus. Although total costs and revenues were slightly lower in Guinea for the same period, over-all user fee revenue (around US$0.3 per capita per year) covered local recurrent costs (not including salaries or vaccines). A comparison of costs and revenue between regions and individual health centres revealed important differences in cost recovery ratios. In Benin, some centres recovered more than twice the local costs targeted for community financing. Twenty-five per cent of centres in Guinea did not manage to cover their designated local recurrent costs. The longitudinal analysis showed that the level of cost recovery remained stable over time even as preventive care (and especially EPI) coverage rose significantly. To better understand the most important characteristics affecting cost recovery levels, best performing health centres in terms of cost-recovery levels in 1993 were compared to worst performing centres. This analysis showed that the size of the target population of the health centre is a key determinant of cost-recovery in both countries. In addition, in Guinea the utilization of curative care linked to geographical access and in Benin the average revenue per case linked to the number of deliveries proved to be additional factors of importance. In best performing centres, financial viability improved over time in both countries between 1990 and 1993. Finally, the implications of these conclusions for the planning of health centre revitalization in West Africa are discussed.

The Impact of Expressiveness on the Effectiveness of Privacy Mechanisms for Location Sharing

DTIC Science & Technology

2008-12-01

of the ex- pected billions of dollars in marketing revenue from location - based services [13]. Despite the number of location-sharing applications that...privacy concerns [2, 25]. Many research groups have have developed location - based services : PARC’s Active Badges [37], ActiveCampus [3], MyCampus [29...location within social groups. In CHI ’08, pages 497–506, April 2008. [3] L. Barkhuus and A. Dey. Location - based services for mobile telephony: a study

Basic patterns in national health expenditure.

PubMed

Musgrove, Philip; Zeramdini, Riadh; Carrin, Guy

2002-01-01

Analysed in this paper are national health accounts estimates for 191 WHO Member States for 1997, using simple comparisons and linear regressions to describe spending on health and how it is financed. The data cover all sources - out-of-pocket spending, social insurance contributions, financing from government general revenues and voluntary and employment-related private insurance - classified according to their completeness and reliability. Total health spending rises from around 2-3% of gross domestic product (GDP) at low incomes (< 1000 US dollars per capita) to typically 8-9% at high incomes (> 7000 US dollars). Surprisingly, there is as much relative variation in the share for poor countries as for rich ones, and even more relative variation in amounts in US dollars. Poor countries and poor people that most need protection from financial catastrophe are the least protected by any form of prepayment or risk-sharing. At low incomes, out-of-pocket spending is high on average and varies from 20-80% of the total; at high incomes that share drops sharply and the variation narrows. Absolute out-of-pocket expenditure nonetheless increases with income. Public financing increases faster, and as a share of GDP, and converges at high incomes. Health takes an increasing share of total public expenditure as income rises, from 5-6% to around 10%. This is arguably the opposite of the relation between total health needs and need for public spending, for any given combination of services. Within public spending, there is no convergence in the type of finance - general revenue versus social insurance. Private insurance is usually insignificant except in some rich countries.

Basic patterns in national health expenditure.

PubMed Central

Musgrove, Philip; Zeramdini, Riadh; Carrin, Guy

2002-01-01

Analysed in this paper are national health accounts estimates for 191 WHO Member States for 1997, using simple comparisons and linear regressions to describe spending on health and how it is financed. The data cover all sources - out-of-pocket spending, social insurance contributions, financing from government general revenues and voluntary and employment-related private insurance - classified according to their completeness and reliability. Total health spending rises from around 2-3% of gross domestic product (GDP) at low incomes (< 1000 US dollars per capita) to typically 8-9% at high incomes (> 7000 US dollars). Surprisingly, there is as much relative variation in the share for poor countries as for rich ones, and even more relative variation in amounts in US dollars. Poor countries and poor people that most need protection from financial catastrophe are the least protected by any form of prepayment or risk-sharing. At low incomes, out-of-pocket spending is high on average and varies from 20-80% of the total; at high incomes that share drops sharply and the variation narrows. Absolute out-of-pocket expenditure nonetheless increases with income. Public financing increases faster, and as a share of GDP, and converges at high incomes. Health takes an increasing share of total public expenditure as income rises, from 5-6% to around 10%. This is arguably the opposite of the relation between total health needs and need for public spending, for any given combination of services. Within public spending, there is no convergence in the type of finance - general revenue versus social insurance. Private insurance is usually insignificant except in some rich countries. PMID:11953792

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

DOT National Transportation Integrated Search

1997-11-07

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

77 FR 61659 - Proposed Information Collection; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-10

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

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

PubMed Central

van Walbeek, Corné

2014-01-01

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

Automated System Marketplace 1988: Focused on Fulfilling Commitments.

ERIC Educational Resources Information Center

Walton, Robert A.; Bridge, Frank R.

1989-01-01

Analyzes trends in the library automation marketplace. Market shares for online vendors are examined in terms of total installations, academic libraries, public libraries, revenues, differently sized systems, and foreign installations. Hardware availability, operating systems, and interfaces with MARC are also discussed for each vendor. A source…

TIME SHARING WITH AN EXPLICIT PRIORITY QUEUING DISCIPLINE.

DTIC Science & Technology

exponentially distributed service times and an ordered priority queue. Each new arrival buys a position in this queue by offering a non-negative bribe to the...parameters is investigated through numerical examples. Finally, to maximize the expected revenue per unit time accruing from bribes , an optimization

The Annuity Option.

ERIC Educational Resources Information Center

Demsey, Brian R.

1991-01-01

For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans.…

30 CFR 220.010 - NPSL capital account.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false NPSL capital account. 220.010 Section 220.010 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES...

30 CFR 220.031 - Reporting and payment requirements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Reporting and payment requirements. 220.031 Section 220.031 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND...

30 CFR 220.003 - Information collection.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND GAS LEASES... accordance with the Federal Oil and Gas Royalty Management Act of 1982, 30 U.S.C. 1701 et seq. (b) Public...

Capitalism, Academic Style, and Shared Governance

ERIC Educational Resources Information Center

Rhoades, Gary

2005-01-01

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

The Economic and Budget Outlook: An Update

DTIC Science & Technology

1993-09-01

transfer payments. income also includes the employer’s share of Social Security and federal unemployment insurance payroll taxes, and the corporate income tax . For...because two of the factors that in- creased 1993 revenues-- corporate income tax - Deposit insurance spending displays the es rebounding from the recession

Scale and structure of capitated physician organizations in California.

PubMed

Rosenthal, M B; Frank, R G; Buchanan, J L; Epstein, A M

2001-01-01

Physician organizations in California broke new ground in the 1980s by accepting capitated contracts and taking on utilization management functions. In this paper we present new data that document the scale, structure, and vertical affiliations of physician organizations that accept capitation in California. We provide information on capitated enrollment, the share of revenue derived by physician organizations from capitation contracts, and the scope of risk sharing with health maintenance organizations (HMOs). Capitation contracts and risk sharing dominate payment arrangements with HMOs. Physician organizations appear to have responded to capitation by affiliating with hospitals and management companies, adopting hybrid organizational structures, and consolidating into larger entities.

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

PubMed Central

Lipscomb, J; Scheffler, R M

1975-01-01

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

The effect of a contingent monetary reward on probation referrals to a drug abuse program.

PubMed

Hunsaker, A C

1985-01-01

Faced with reductions in public funds and calls for greater accountability, substance abuse programs can possibly increase revenues through patient fees by increasing referrals from the criminal justice system. Accountability can be improved through the use of organizational behavior management techniques. This study demonstrates the utility of behavioral techniques to increase referrals and revenue in an outpatient drug abuse program. The rate of criminal justice referrals increased substantially when counselors were offered "commissions" based on patient fees. These results are discussed with respect to the practicality of behavioral techniques in the management of drug abuse programs and with regard to policy implications.

77 FR 69544 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-19

... information collection request maybe found at www.reginfo.gov . Internal Revenue Service (IRS) OMB Number... approved collection. Title: Restaurant Tips --Attributed Tip Income Program (ATIP). Abstract: This revenue... agreements without requiring one-on-one meetings with the Service to determine tip rates or eligibility...

Prospects for College and University Fund Raising.

ERIC Educational Resources Information Center

Hoeflich, M. H.

1987-01-01

Changes in fund raising because of the implementation of the 1986 Tax Reform Act are discussed. The impact on individual and corporate donors is described. Universities and colleges must increase their efforts on the state level to assure themselves a fair share of any windfall revenues and bond-issuance authority. (MLW)

30 CFR 1212.51 - Records and files maintenance.

Code of Federal Regulations, 2011 CFR

2011-07-01

... INTERIOR Natural Resources Revenue RECORDS AND FILES MAINTENANCE Oil, Gas, and OCS Sulphur-General § 1212..., royalties, net profit shares, and other payments related to offshore and onshore Federal and Indian oil and gas leases are in compliance with lease terms, regulations, and orders. Records covered by this...

Improving Provisions for Organization, Housing, Financial Support and Accountability.

ERIC Educational Resources Information Center

Polley, John W.; Lamitie, Robert E.

This chapter provides insights into the solution of financial and governance problems that face big city education. The report identifies recent developments affecting big city education such as metropolitanism, regionalism, full State financing, revenue sharing, and reform of property taxation. The authors discuss (1) recent court cases affecting…

30 CFR 1220.014 - Allocation of joint costs and credits.

Code of Federal Regulations, 2011 CFR

2011-07-01

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

Universities' Access to Research Funds: Do Institutional Features and Strategies Matter?

ERIC Educational Resources Information Center

Rossi, Federica

2009-01-01

Competitively allocated research funds, from both public and private sources, constitute an increasing share of university revenues. The article investigates empirically, using data on the Italian university system, whether structural and strategic features of universities--such as size, age and especially the importance that they assign to their…

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

ERIC Educational Resources Information Center

Feller, Irwin

2008-01-01

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

30 CFR 203.5 - What is MMS's authority to collect information?

Code of Federal Regulations, 2011 CFR

2011-07-01

..., DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT RELIEF OR REDUCTION IN ROYALTY RATES General... 203, Relief or Reduction in Royalty Rates.” (b) The MMS collects this information to make decisions on the economic viability of leases requesting a suspension or elimination of royalty or net profit share...

From hub to MOB: a strategy to extend your hospital's reach.

PubMed

Arnold, David C

2007-11-01

When used effectively for strategic purposes, a successful MOB will: Align physicians with the hospital. Increase ancillary utilization, improving the hospital's bottom line Support physician recruitment. Allow the hospital to reallocate capital for operational needs. Improve the hospital's image. Expand the hospital's geographical market share. Enhance physicians' revenue.

76 FR 37194 - Proposed Collection; Comment Request for Form 1099-R.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-24

... 1099-R. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments... Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs..., Insurance Contracts, etc. OMB Number: 1545-0119. Form Number: 1099-R. Abstract: Form 1099-R is used to...

Tax Preferences for Collegiate Sports

ERIC Educational Resources Information Center

Piccinini, Kristy; Zimmerman, Dennis

2009-01-01

This Congressional Budget Office (CBO) paper, which was prepared at the request of the Ranking Member of the Senate Finance Committee, compares athletic departments' share of revenue from commercial sources with that of the rest of the schools' activities to assess the degree of their commercialization. It also discusses the benefits of…

30 CFR 220.020 - Calculation of the allowance for capital recovery.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Calculation of the allowance for capital recovery. 220.020 Section 220.020 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER...

30 CFR 220.014 - Allocation of joint costs and credits.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Allocation of joint costs and credits. 220.014 Section 220.014 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER CONTINENTAL SHELF OIL AND...

30 CFR 220.015 - Pricing of materiel purchases, transfers, and dispositions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Pricing of materiel purchases, transfers, and dispositions. 220.015 Section 220.015 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT ACCOUNTING PROCEDURES FOR DETERMINING NET PROFIT SHARE PAYMENT FOR OUTER...

29 CFR 1691.5 - Agency processing of complaints of employment discrimination.

Code of Federal Regulations, 2010 CFR

2010-07-01

...'s implementing regulations. The agency, therefore, may use information obtained by EEOC under the... discrimination. 1691.5 Section 1691.5 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT... title VI, title IX, or the revenue sharing act; and (2) Determine whether EEOC may have jurisdiction...

29 CFR 1691.5 - Agency processing of complaints of employment discrimination.

Code of Federal Regulations, 2011 CFR

2011-07-01

...'s implementing regulations. The agency, therefore, may use information obtained by EEOC under the... discrimination. 1691.5 Section 1691.5 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT... title VI, title IX, or the revenue sharing act; and (2) Determine whether EEOC may have jurisdiction...

29 CFR 1691.5 - Agency processing of complaints of employment discrimination.

Code of Federal Regulations, 2014 CFR

2014-07-01

...'s implementing regulations. The agency, therefore, may use information obtained by EEOC under the... discrimination. 1691.5 Section 1691.5 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT... title VI, title IX, or the revenue sharing act; and (2) Determine whether EEOC may have jurisdiction...

29 CFR 1691.5 - Agency processing of complaints of employment discrimination.

Code of Federal Regulations, 2012 CFR

2012-07-01

...'s implementing regulations. The agency, therefore, may use information obtained by EEOC under the... discrimination. 1691.5 Section 1691.5 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT... title VI, title IX, or the revenue sharing act; and (2) Determine whether EEOC may have jurisdiction...

29 CFR 1691.5 - Agency processing of complaints of employment discrimination.

Code of Federal Regulations, 2013 CFR

2013-07-01

...'s implementing regulations. The agency, therefore, may use information obtained by EEOC under the... discrimination. 1691.5 Section 1691.5 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT... title VI, title IX, or the revenue sharing act; and (2) Determine whether EEOC may have jurisdiction...

50 CFR 34.2 - Authority.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Authority. 34.2 Section 34.2 Wildlife and Fisheries UNITED STATES FISH AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) THE NATIONAL WILDLIFE REFUGE SYSTEM REFUGE REVENUE SHARING WITH COUNTIES § 34.2 Authority. (a) The Act of October 17...

Policy implications of assessing the impact of community-based education on dental school finances.

PubMed

Brown, L Jackson; Bailit, Howard L

2011-10-01

Dental schools are hard pressed to find the resources to adequately fund their mission of education, research, and service. Over the years, schools have tried to make up for the loss in public funds by increasing student tuition, increasing enrollment, and reducing the growth in faculty and staff salaries and program costs. Unfortunately, these strategies have not solved the financial problems. Declining resources are threatening the future of dental education. Data presented in this report attempt to answer the following question: will community-based dental education restore the fiscal health of dental schools and provide students an equal or better education? By reducing the number of chairs per student and developing revenue-sharing relationships with community clinics, community-based dental education offers a realistic option for putting dental schools on a solid financial footing.

Financing Training in Developing Countries: The Role of Payroll Taxes.

ERIC Educational Resources Information Center

Whalley, John; Ziderman, Adrian

1990-01-01

Although in most developing countries, major vocational training programs are financed from general government revenues, earmarked payroll taxes are becoming increasingly popular. This paper summarizes international experience with these payroll taxes, distinguishing between the more traditional revenue-raising schemes of the Latin American model…

No Vacancy: Inn Provides Revenue Source for Financially Troubled Institute.

ERIC Educational Resources Information Center

Bridges, Jerry G.; Brant, Joseph F.

1994-01-01

The Peabody Institute of Baltimore (Maryland), the Johns Hopkins University's music school, addressed its financial problems by converting four campus buildings into an inn used to house Elderhostel participants. Annual program revenues cover all costs and yield a financial reserve for the school. (MSE)

Report: Enhanced EPA Oversight Needed to Address Risks From Declining Clean Air Act Title V Revenues

EPA Pesticide Factsheets

Report #15-P-0006, October 20, 2014. Weaknesses in the EPA's oversight of Title V revenues and expenditures jeopardize program implementation and, in turn, compliance with air regulations for many of the nation's largest sources of air pollution.

Analysis of government investment in primary healthcare institutions to promote equity during the three-year health reform program in China.

PubMed

Zhang, Xiaopeng; Xiong, Yuqi; Ye, Jing; Deng, Zhaohua; Zhang, Xinping

2013-03-25

The World Health Report 2000 stated that increased public financing for healthcare was an integral part of the efforts to achieve equity of access. In 2009, the Chinese government launched a three-year health reform program to achieve equity of access. Through this reform program, the government intended to increase its investment in primary healthcare institutions (PHIs). However, reports about the outcome and the improvement of the equity of access have yet to be presented. Stratified sampling was employed in this research. The samples used for the study comprised 34 community health service centers (CHSCs) and 92 township hospitals (THs) from six provinces of China. Collected data, which were publicly available, consisted of the total revenue, financial revenue, and the number of people for the periods covering January 2010 to September 2010 and January 2011 to September 2011. Revenue information for 2009 and 2010 was obtained from China's Health Statistics Yearbook.By using indicators such as government investment, government finance proportion and per capita revenue, t-tests for paired and independent samples were used to analyze the changes in government investment. Government invest large amount of money to the primary healthcare institutions. Government finance proportion in 2008 was 18.2%. This percentage increased to 38.84% in 2011, indicating statistical significance (p = 0.000) between 2010 and 2011. The per capita financial input was 20.92 yuan in 2010 and 31.10 yuan in 2011. Compared with the figures from 2008 to 2010, the gap in different health sectors narrowed in 2011, and differences emerged. The government finance proportion in CHSCs revenue was 6.9% higher than that of THs, while the per capita revenue of CHSCs was higher. In 2011, the highest and lowest government finance proportions were 48.80% (Shaanxi) and 19.36% (Shandong), respectively. In that same year, the per capita revenue of Shaanxi (40.69 Yuan) was higher than that of Liaoning (28.79 Yuan). Comparing the 2011 figures with those from 2008 to 2010, the gap in 2011 clearly narrowed. In the three-year health reform program, the Chinese government increased its investment to PHIs gradually and significantly. Thus promote equity to access and universal coverage. However, the increase in government investment stemmed from political desire and from the lack of institutionalization of practice and experience. Hence, a mode of financial allocation must be formulated to promote consistency in government input after the three-year health reform program.

Analysis of government investment in primary healthcare institutions to promote equity during the three-year health reform program in China

PubMed Central

2013-01-01

Background The World Health Report 2000 stated that increased public financing for healthcare was an integral part of the efforts to achieve equity of access. In 2009, the Chinese government launched a three-year health reform program to achieve equity of access. Through this reform program, the government intended to increase its investment in primary healthcare institutions (PHIs). However, reports about the outcome and the improvement of the equity of access have yet to be presented. Methods Stratified sampling was employed in this research. The samples used for the study comprised 34 community health service centers (CHSCs) and 92 township hospitals (THs) from six provinces of China. Collected data, which were publicly available, consisted of the total revenue, financial revenue, and the number of people for the periods covering January 2010 to September 2010 and January 2011 to September 2011. Revenue information for 2009 and 2010 was obtained from China’s Health Statistics Yearbook. By using indicators such as government investment, government finance proportion and per capita revenue, t-tests for paired and independent samples were used to analyze the changes in government investment. Results Government invest large amount of money to the primary healthcare institutions. Government finance proportion in 2008 was 18.2%. This percentage increased to 38.84% in 2011, indicating statistical significance (p = 0.000) between 2010 and 2011. The per capita financial input was 20.92 yuan in 2010 and 31.10 yuan in 2011. Compared with the figures from 2008 to 2010, the gap in different health sectors narrowed in 2011, and differences emerged. The government finance proportion in CHSCs revenue was 6.9% higher than that of THs, while the per capita revenue of CHSCs was higher. In 2011, the highest and lowest government finance proportions were 48.80% (Shaanxi) and 19.36% (Shandong), respectively. In that same year, the per capita revenue of Shaanxi (40.69 Yuan) was higher than that of Liaoning (28.79 Yuan). Comparing the 2011 figures with those from 2008 to 2010, the gap in 2011 clearly narrowed. Conclusion In the three-year health reform program, the Chinese government increased its investment to PHIs gradually and significantly. Thus promote equity to access and universal coverage. However, the increase in government investment stemmed from political desire and from the lack of institutionalization of practice and experience. Hence, a mode of financial allocation must be formulated to promote consistency in government input after the three-year health reform program. PMID:23530658

Research Funding at Alberta Universities. 2001/2002 Report.

ERIC Educational Resources Information Center

Alberta Innovation and Science, Edmonton. University Research and Strategic Investments Branch.

This report summarizes sponsored research revenues at Alberta Universities. Sponsored research revenues are those that are received outside of regular university operating grant and include both research grants and research contracts. Research at Alberta universities is supported in part by the provincial government through a number of programs.…

States May See Fiscal Squeeze on Education

ERIC Educational Resources Information Center

Jacobson, Linda

2008-01-01

The 2008 state legislative season launches this month under a fiscal cloud in a number of states, where ambitious education initiatives--including expanded pre-K programs, college- or career-preparation efforts, and improved teacher pay--may end up being balanced against gloomy revenue projections. A revenue slowdown--foreshadowed last month in…

Staying Alive: When the Budget Cutter Cometh, Be Ready to Slash Costs and Revive Revenues.

ERIC Educational Resources Information Center

Hay, Tina M.

1990-01-01

Periodicals editors at higher education institutions constantly confront financial pressure. Some strategies used to pair expenses or raise revenue include consolidating two or more periodicals, pruning mailing lists, trimming printing and postage costs, selling advertising, and pursuing voluntary subscription programs. (MLW)

75 FR 67164 - Proposed Collection; Comment Request for Revenue Procedure 2001-42

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-01

... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2001-42, Modified Endowment Contract Correction Program Extension... Internet, at [email protected] . SUPPLEMENTARY INFORMATION: Title: Modified Endowment Contract...

76 FR 25370 - Agency Information Collection Activities: Proposed Collection, Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-04

... will submit to the Office of Management and Budget (OMB) for review and approval. This information... established ONRR (the former Minerals Revenue Management, a program under the Minerals Management Service) by... the mineral revenue management functions for the Secretary and assists the Secretary in carrying out...

75 FR 21147 - Proposed Collection; Comment Request for Revenue Procedure 2001-20

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-22

... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2001-20, Voluntary Compliance on Alien Withholding Program (``VCAP... internet at [email protected] . SUPPLEMENTARY INFORMATION: Title: Voluntary Compliance on Alien...

The private sector: revenue source of the 80's.

PubMed

York, D R

1985-01-01

An important and largely untapped source of revenue for community mental health centers is private business and industry. A model describes how one center is meeting the challenge of decreased government funding and budget cutbacks by offering profitable and needed services to local industry. Through the center's human resource consulting firm, Hamilton Associates, five programs are being delivered to businesses: Needs Assessment Programs, Management Training and Development Programs, Employee Assistance Programs, Health and Wellness Promotion Programs, and Selection and Appraisal Programs. The consulting firm publishes a bimonthly newsletter on human resource topics, conducts training workshops for the community, delivers regular speaking presentations to various business associations, and holds "wellness" luncheons to promote individual health. Suggestions and recommendations are given about service offerings, marketing, and development of such services.

The business of pediatric hospital medicine.

PubMed

Percelay, Jack M; Zipes, David G

2014-07-01

Pediatric hospital medicine (PHM) programs are mission driven, not margin driven. Very rarely do professional fee revenues exceed physician billing collections. In general, inpatient hospital care codes reimburse less than procedures, payer mix is poor, and pediatric inpatient care is inherently time-consuming. Using traditional accounting principles, almost all PHM programs will have a negative bottom line in the narrow sense of program costs and revenues generated. However, well-run PHM programs contribute positively to the bottom line of the system as a whole through the value-added services hospitalists provide and hospitalists' ability to improve overall system efficiency and productivity. This article provides an overview of the business of hospital medicine with emphasis on the basics of designing and maintaining a program that attends carefully to physician staffing (the major cost component of a program) and physician charges (the major revenue component of the program). Outside of these traditional calculations, resource stewardship is discussed as a way to reduce hospital costs in a capitated or diagnosis-related group reimbursement model and further improve profit-or at least limit losses. Shortening length of stay creates bed capacity for a program already running at capacity. The article concludes with a discussion of how hospitalists add value to the system by making other providers and other parts of the hospital more efficient and productive. Copyright 2014, SLACK Incorporated.

An Update on Physician Practice Cost Shares

PubMed Central

Dayhoff, Debra A.; Cromwell, Jerry; Rosenbach, Margo L.

1993-01-01

The 1988 physicians' practice costs and income survey (PPCIS) collected detailed costs, revenues, and incomes data for a sample of 3,086 physicians. These data are utilized to update the Health Care Financing Administration (HCFA) cost shares used in calculating the medicare economic index (MEI) and the geographic practice cost index (GPCI). Cost shares were calculated for the national sample, for 16 specialty groupings, for urban and rural areas, and for 9 census divisions. Although statistical tests reveal that cost shares differ across specialties and geographic areas, sensitivity analysis shows that these differences are small enough to have trivial effects in computing the MEI and GPCI. These results may inform policymakers on one aspect of the larger issue of whether physician payments should vary by geographic location or specialty. PMID:10130573

Temptation of academic medicine: second alma mater and "shared employment' concepts as possible way out?

PubMed

Simunović, Vladimir J; Sonntag, Hans-Günther; Horsch, Axel; Dorup, Jens; Nikolić, Jasminka; Verhaaren, Henri; Mimica, Mladen; Vojniković, Benjamin; Bokonjić, Dejan; Begić, Lejla; Marz, Richard

2004-08-01

Apparently, in developing and in well-developed societies we are confronted with a crisis of academic medicine in all aspects: health care, teaching, and research. Health care providers in teaching hospitals are under pressure to generate revenues, academic research is pressed to keep pace with institutions devoted solely to research, and teaching is often understood not as privilege and honor but as burden and nuisance. The key problem and the principal cause of the crisis are low interest of the best young graduates to follow an academic career in a world where the benefits and values of the private sector are prevailing. Confronted with these circumstances and the continuous perils of permanent brain-drain, we developed an innovative concept of "shared employment' where two academic institutions (one in a developed and one in a developing country) will collaborate in development and support of fresh talents, building elite academic staff. Most academic exchange programs developed so far have proved to be ineffective and of poor vitality, in spite of loud exclamations, high expectations, and a huge amount of good will involved. In contrast, the suggested cooperation will be based exclusively on mutual interest and clearly defined benefits for all involved parties.

State Special Education Finance Systems, 1999-2000. Part II: Special Education Revenues and Expenditures

ERIC Educational Resources Information Center

Parrish, Thomas; Harr, Jenifer; Wolman, Jean; Anthony, Jennifer; Merickel, Amy; Esra, Phil

2004-01-01

The Center for Special Education Finance (CSEF) provides policymakers and administrators at all governmental levels with data, analyses, expertise, and opportunities to share information about special education finance issues. One of CSEF's major activities is the periodic collection and dissemination of information on state funding systems for…

For-Profit Colleges: Growth, Outcomes, Regulation. Research Brief. October 2013

ERIC Educational Resources Information Center

Center for Analysis of Postsecondary Education and Employment, 2013

2013-01-01

For-profit, or proprietary, colleges are the fastest growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools--many of them big national chains--derive most of their revenue from taxpayer-funded student financial aid, they…

76 FR 80249 - Use of Differential Income Stream as a Consideration in Assessing the Best Method

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-23

... Differential Income Stream as a Consideration in Assessing the Best Method AGENCY: Internal Revenue Service... method in connection with a cost sharing arrangement. The text of these temporary regulations also serves... unreasonable positions in applying the income method by using relatively low licensing discount rates, and...

26 CFR 1.594-1 - Mutual savings banks conducting life insurance business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Mutual savings banks conducting life insurance... savings banks conducting life insurance business. (a) Scope of application. Section 594 applies to the case of a mutual savings bank not having capital stock represented by shares which conducts a life...

77 FR 47433 - Presquile National Wildlife Refuge, Chesterfield County, VA; Comprehensive Conservation Plan and...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-08

... 120 school-aged students each year and a 3-day deer hunt each fall. Background The CCP Process The... respond to potential impacts of climate change on existing refuge habitats? How will the refuge improve..., monitor for climate change impacts, distribute refuge revenue sharing payments, support research on the...

Property Taxation. National Education Association Search.

ERIC Educational Resources Information Center

National Education Association, Washington, DC. Research Div.

The first of a series on school finance and the role of the state/local community, this document examines recent trends and developments in property taxation. The setting for property taxation and the state and local share of tax revenues for financing education are discussed. Two charts illustrate: (1) school district property tax collections…

26 CFR 1.1446-2 - Determining a partnership's effectively connected taxable income allocable to foreign partners...

Code of Federal Regulations, 2010 CFR

2010-04-01

... pro-rata share of the partnership's assets and liabilities for these purposes. For these purposes, the... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Determining a partnership's effectively....1446-2 Determining a partnership's effectively connected taxable income allocable to foreign partners...

30 CFR 285.543 - Example of how the inverse distance formula works.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Example of how the inverse distance formula works. 285.543 Section 285.543 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR... Financial Assurance Requirements Revenue Sharing with States § 285.543 Example of how the inverse distance...

30 CFR 203.5 - What is MMS's authority to collect information?

Code of Federal Regulations, 2010 CFR

2010-07-01

... REVENUE MANAGEMENT RELIEF OR REDUCTION IN ROYALTY RATES General Provisions § 203.5 What is MMS's authority.... The title of this information collection is “30 CFR part 203, Relief or Reduction in Royalty Rates... requesting a suspension or elimination of royalty or net profit share. Responses are required to obtain a...

For-Profit Higher Education Sees Booming Enrollments and Revenues.

ERIC Educational Resources Information Center

Strosnider, Kim

1998-01-01

In about five years, postsecondary proprietary education has grown from a sleepy sector, best known for trade schools, to a $3.5-billion-a-year business increasingly dominated by companies building regional and national franchises. Shares of a dozen higher-education companies are traded on major stock exchanges. However, some are considered…

26 CFR 1.401(k)-6 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the...

26 CFR 1.401(k)-6 - Definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the...

26 CFR 1.401(k)-6 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the regulations...

26 CFR 1.401(k)-6 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the...

26 CFR 1.401(k)-6 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Definitions. 1.401(k)-6 Section 1.401(k)-6...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-6 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(k) and the...

26 CFR 1.401(m)-5 - Definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Definitions. 1.401(m)-5 Section 1.401(m)-5...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(m)-5 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(m) and the...

26 CFR 1.401(m)-5 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definitions. 1.401(m)-5 Section 1.401(m)-5...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(m)-5 Definitions. Unless otherwise provided, the definitions of this section govern for purposes of section 401(m) and the regulations...

26 CFR 1.594-1 - Mutual savings banks conducting life insurance business.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Mutual savings banks conducting life insurance... savings banks conducting life insurance business. (a) Scope of application. Section 594 applies to the case of a mutual savings bank not having capital stock represented by shares which conducts a life...

26 CFR 1.415(f)-1 - Aggregating plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Aggregating plans. 1.415(f)-1 Section 1.415(f)-1...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.415(f)-1 Aggregating plans. (a) In general. Except as provided in paragraph (g) of this section (regarding multiemployer plans), and taking...

50 CFR 34.7 - Fair market value appraisals.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Fair market value appraisals. 34.7 Section... (CONTINUED) THE NATIONAL WILDLIFE REFUGE SYSTEM REFUGE REVENUE SHARING WITH COUNTIES § 34.7 Fair market value... procedures in order to estimate the fair market value of each area as a whole. The evaluation will be...

Considering long-term care insurance for middle-income countries: comparing South Korea with Japan and Germany.

PubMed

Rhee, Jong Chul; Done, Nicolae; Anderson, Gerard F

2015-10-01

Financing and provision of long-term care is an increasingly important concern for many middle-income countries experiencing rapid population aging. We examine three countries (South Korea, Japan, and Germany) that use social insurance to finance medical care and have developed long-term care insurance (LTCI) systems. These countries have adopted different approaches to LTCI design within the social insurance framework. We contrast their financing systems and draw lessons regarding revenue generation, benefits design, and eligibility. Based on this review, it seems important for middle-income countries to start developing LTCI schemes early, before aging becomes a significant problem and substantial revenues are needed. Early financing also ensures that the service delivery system has time to adapt because most middle-income countries lack the infrastructure for providing long-term care services. One approach is to start with a limited benefit package and strict eligibility rules and expanded the program as the country develops sufficient experience and more providers became available. All three countries use some form of cost-sharing to discourage service overuse, combined with subsidies for poor populations to maintain appropriate access. A major policy choice is between cash benefits or direct provision of services and the approach will have a large impact on the workforce participation of women. Copyright © 2015 The Authors. Published by Elsevier Ireland Ltd.. All rights reserved.

Comparing farmers' market revenue trends before and after the implementation of a monetary incentive for recipients of food assistance.

PubMed

Freedman, Darcy A; Mattison-Faye, Amy; Alia, Kassandra; Guest, M Aaron; Hébert, James R

2014-05-22

We examined the influence of an intervention to increase fruit and vegetable purchases at farmers' markets for recipients of food assistance, Shop N Save (SNS), on revenue trends at a farmers' market located at a federally qualified health center (FQHC) in rural South Carolina. We compared revenue trends for 20 weeks before the intervention (2011) and 20 weeks after (2012). SNS provided one $5 monetary incentive per week to customers spending $5 or more in food assistance at the farmers' market. SNS was available to any farmers' market customer using Supplemental Nutrition Assistance Program (SNAP), Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), and/or Senior or WIC Farmers' Market Nutrition Program (FMNP) vouchers. Sales receipts were recorded for each transaction at the farmers' market to document payment type and the cost of the purchase. All SNS participants completed a one-time enrollment survey. A total of 336 customers self-enrolled in SNS from June through October 2012. Most SNS participants were female, African American, and patients at the FQHC. In total, the use of all forms of food assistance (SNAP, WIC, and FMNP) at the farmers' market increased significantly after the intervention (from 10% before, to 25% after, P = .003). Senior FMNP vouchers and SNAP usage increased the most. Interventions that provide incentives to recipients of food assistance programs at farmers' markets are a viable strategy for increasing food assistance usage and revenue.

Comparing Farmers’ Market Revenue Trends Before and After the Implementation of a Monetary Incentive for Recipients of Food Assistance

PubMed Central

Mattison-Faye, Amy; Alia, Kassandra; Guest, M. Aaron; Hébert, James R.

2014-01-01

Introduction We examined the influence of an intervention to increase fruit and vegetable purchases at farmers’ markets for recipients of food assistance, Shop N Save (SNS), on revenue trends at a farmers’ market located at a federally qualified health center (FQHC) in rural South Carolina. We compared revenue trends for 20 weeks before the intervention (2011) and 20 weeks after (2012). Methods SNS provided one $5 monetary incentive per week to customers spending $5 or more in food assistance at the farmers’ market. SNS was available to any farmers’ market customer using Supplemental Nutrition Assistance Program (SNAP), Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), and/or Senior or WIC Farmers’ Market Nutrition Program (FMNP) vouchers. Sales receipts were recorded for each transaction at the farmers’ market to document payment type and the cost of the purchase. All SNS participants completed a one-time enrollment survey. Results A total of 336 customers self-enrolled in SNS from June through October 2012. Most SNS participants were female, African American, and patients at the FQHC. In total, the use of all forms of food assistance (SNAP, WIC, and FMNP) at the farmers’ market increased significantly after the intervention (from 10% before, to 25% after, P = .003). Senior FMNP vouchers and SNAP usage increased the most. Conclusion Interventions that provide incentives to recipients of food assistance programs at farmers’ markets are a viable strategy for increasing food assistance usage and revenue. PMID:24854238

77 FR 24409 - Medicare and Medicaid Programs: Hospital Outpatient Prospective Payment; Ambulatory Surgical...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-24

..., specifically revenue codes 790 (Extra-Corp Shock Wave Therapy), 800 (Inpatient Dialysis), 801 (Inpatient... particular, those applied to the CY 2012 conversion factor. Using the corrected revenue code-to-cost center... conversion factor. To view the revised ASC payment rates that result from the revised ASC relative payment...

Monitoring Student Engagement for Intercollegiate Athletics Program Review

ERIC Educational Resources Information Center

Symonds, Matthew L.

2009-01-01

Purpose: The purpose of this study is to examine the impact that athletics participation in both revenue and non-revenue intercollegiate sport had on the engagement of students as measured by the "National Survey of Student Engagement." In addition, the study reported results to the institution's athletics department for application as a…

Alaska Department of Revenue - Alaska Film Office

Science.gov Websites

State Employees Alaska Film Office Alaska Film Office State of Alaska HOME CREDIT PROGRAM PUBLIC REPORTING CPA ECONOMIC DEVELOPMENT CONTACT US State of Alaska > Department of Revenue > Alaska Film Office > Text Size: A+ | A- | A Text Only Effective July 1, 2015, the film production incentive

12 CFR 1808.606 - Program Administrator; Servicer; Master Servicer/Trustee.

Code of Federal Regulations, 2014 CFR

2014-01-01

.../Trustee and shall include, but not be limited to: (i) Negotiating the restructuring of Bond Loans that are... experience in the following areas: (i) Restructuring, recovery, and foreclosure of loans that are similar to...) The Revenue Fund, and therein a Revenue Account for each Bond: All payments of debt service or...

The Student Equity Effects of the Public School Finance System in Louisiana.

ERIC Educational Resources Information Center

Geske, Terry G.; LaCost, Barbara Y.

1990-01-01

Investigates the student equity effects of Louisiana's public school finance program in terms of fiscal neutrality and revenue inequality over a nine-year period, using regression techniques. Overall, Louisiana's system became less equal over the time period examined, while revenue distribution became more equal. Includes 35 references. (MLH)

Outsourcing Facility Work

ERIC Educational Resources Information Center

Burke, Patrick J.; Klein, Jennifer R.

2009-01-01

In the late 1990s, Fulton County Schools in Atlanta were looking at average enrollment growth of more than 2,500 students a year and a new source of significant revenue to drive its capital improvement program. With funding from Georgia's new special purpose local option sales tax, or SPLOST, for school capital needs, total revenue from the…

76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-06

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-114206-11] RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service... how the new markets tax credit program may be amended to encourage non-real estate investments. FOR...

76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-06

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-101826-11] RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service (IRS... Tuesday, June 7, 2011 (76 FR 32882) modifying the new markets tax credit program to facilitate and...

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

PubMed

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

2012-01-01

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

77 FR 56912 - Proposed Collection; Comment Request for Form 2438

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-14

... Program for SIMPLE IRAs; Revenue Procedure 2006-30, Restaurant Tips--Attributed Tip Income Program (ATIP... Reporting Burden Hours: 25,870. (3) Title: Restaurant Tips--Attributed Tip Income Program (ATIP). OMB Number...

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

Haspel, A.E.

The program for leasing federal lands for oil and gas drilling brought the federal government over $1 billion in revenues in 1983 from lands that are estimated to contain one-sixth of the country's undiscovered oil and gas resources. In a policy debate over the leasing program, all parties agree that leasing should occur, but differ in how it should be done. The author reviews the two systems followed for onshore leases: a lottery system for parcels with proven oil and gas reserves and a first-come first-served basis for other parcels. Policy debate over the years has focused on the lossmore » of revenue from not using the lottery ticket sales for all leases and the need to increase competitive bidding. The author proposes a flexible multi-tier system that combines competitive and noncompetitive leasing in a way that will increase production and revenues.« less

Local Climate and Energy Program Model Design Guide: Enhancing Value and Creating Lasting Programs

EPA Pesticide Factsheets

Created for local climate and clean energy program implementers, learn how programs create and deliver value to target audiences and partners, how to raise revenue, and how they can operate cost effectively.

Wake Vortex Wingtip-Turbine Powered Circulation Control High-Lift System

NASA Technical Reports Server (NTRS)

Moore, Mark D.

2005-01-01

NASA s Vehicle Systems Program is investing in aeronautics technology development across six vehicle sectors, in order to improve future air travel. These vehicle sectors include subsonic commercial transports, supersonic vehicles, Uninhabited Aerial Vehicles (UAVs), Extreme Short Takeoff and Landing (ESTOL) vehicles, Rotorcraft, and Personal Air Vehicles (PAVs). While the subsonic transport is firmly established in U.S. markets, the other vehicle sectors have not developed a sufficient technology or regulatory state to permit widespread, practical use. The PAV sector has legacy products in the General Aviation (GA) market, but currently only accounts for negligible revenue miles, sales, or market share of personal travel. In order for PAV s to ever capture a significant market, these small aircraft require technologies that permit them to be less costly, environmentally acceptable, safer, easier to operate, more efficient, and less dependent on large support infrastructures.

Costs, commitment and locality: a comparison of for-profit and not-for-profit health plans.

PubMed

2004-01-01

Following on the heels of the first national study demonstrating differences in the community benefits provided by not-for-profit and for-profit health maintenance organizations (HMOs) (Schlesinger, Mitchell, and Gray 2003), this study of the New York state market shows significant differences in premiums, administrative overhead and commitment to safety net coverage between nonprofit and for-profit health plans. This study shows that for-profit health plans do act differently than not-for-profit plans in terms of performance, efficiency, and contribution to safety net programs. Moreover, it suggests that not-for-profit health insurers operating in a predominantly for-profit market act in many ways like for-profits. The New York state insurance market provides an ideal study environment because one can compare a large number of policyholders and plans in both business models (for-profit and not-for-profit) that share an identical legislative and regulatory environment. New York has large populations being provided coverage under both models and no allowances had to be made for state-to-state political and/or legal differences. Specifically, this study shows that: The downstate insurance market is predominantly for-profit, while the upstate market is almost entirely not-for-profit. The recent conversion of Empire Blue Cross Blue Shield to a for-profit model moves the downstate market further into the for-profit column, while the upstate region remains not-for-profit. Insurers in the upstate not-for-profit market are more administratively efficient than insurers in the downstate region. Compared to the downstate region, insurers in upstate New York spent 1.5% less of their operating revenues on administrative expenses. The additional 1.5% of spending on administrative expenses downstate totals dollars 137,000,000. Upstate insurers spend significantly more of the revenues received on payments for medical care. Downstate insurers spent 80.4% of operating revenues on medical care. Upstate insurers spent 87.7% of operating revenue on medical care. If health care spending patterns downstate were similar to upstate, the additional 7.3% allocated to medical care would total dollars 678,000,000. A lower level of investment in medical care in the downstate region translated into higher underwriting gains, which totaled 8.1% of operating revenue. Plans in the upstate region reported underwriting gains of only 2.3%. Not-for-profit insurers offer more cost effective (i.e., lower) premium options for consumers. In 2002, the upstate market had the lowest operating revenues (premiums) statewide, averaging dollars 184 per member per month (pmpm); the not-for-profit plans downstate averaged dollars 203 pmpm. Premiums in the for-profit segment of the downstate market averaged dollars 221 pmpm in 2002. The not-for-profit upstate market has proved its viability, while maintaining commitments to New York safety net and Medicare programs. The not-for-profit upstate market experienced a dollars 12 million loss in New York safety net programs in 2002, but generated dollars 131 million in underwriting gains for all product lines combined. Furthermore, upstate revenue gains in 2002 exceeded 2001 results by dollars 45 million. Not-for-profit HMOs, both upstate and downstate, participate in state-sponsored safety net programs to a far greater degree than the downstate for-profit managed care organizations. Within the plan group selected for this study, the not-for-profit plans supported 88% of the enrollment in New York state-sponsored programs, compared with for-profit plans' support of only 12% of safety net membership. Not-for-profit plans have also demonstrated a higher level of dedication to the Medicare Plus Choice product line than for-profit insurers downstate. In 2002, not-for-profit plans enrolled 73% of this population of 385,000 elderly statewide. Despite the favorable financial returns in the product line, for-profit insurers downstate enrolled only 105,000 Medicare risk members in 2002, or 27% of the statewide total. The emergence in New York of health care insurance markets that are predominantly for-profit raises significant public policy issues, especially with reference to community benefits and services. Should the upstate health insurance environment change with the entrance of for-profit plans or conversion of existing plans to for-profit status, the upstate market is likely to look very similar to the downstate in that there will be diminished access to care for the at-risk population; premium costs will be higher and administrative costs will be higher. The health care insurance market upstate would become less attentive to the provision of public goods as insurers strive to maximize their economic advantages.

Funding Formulas for California Schools: Simulations and Supporting Data. Occasional Paper

ERIC Educational Resources Information Center

Rose, Heather; Sengupta, Ria; Sonstelie, Jon; Reinhard, Ray

2008-01-01

State revenue currently flows to California school districts through so many channels that it is difficult to determine why some districts receive more funding than others. Each revenue program also has its own restrictions on the use of funds, reducing the latitude of school districts to use state funds most effectively. An alternative,…

76 FR 21420 - Policy and Procedures Concerning the Use of Airport Revenue; Policy Regarding Airport Rates and...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-15

... Clark County Department of Aviation To Use a Weight-Based Air Service Incentive Program AGENCY: Federal... airport revenue and on airport rates and charges. The petitioner Clark County Department of Aviation is..., 2011, the Federal Aviation Administration (FAA) received a letter from counsel for the Clark County...

1979-80 Internal Revenue Service Comparison Study. Final Report.

ERIC Educational Resources Information Center

Applied Management Sciences, Inc., Silver Spring, MD.

Application forms for the Basic Educational Opportunity Grant (BEOG) program for 1979-1980 were compared to 1978 tax forms filed with the Internal Revenue Service (IRS). Comparisons were also made to data from similar 1974-1975 and 1976-1977 studies. Based on a sample of 407,596 applicants, findings include the following: between 1976-1977 and…

Examining the Relationship between College Football Season Ticket Holders' Service Personal Values and Their Behavioral Intentions: The Moderating Effect of Team Identification

ERIC Educational Resources Information Center

Tan, Gary Peng-Liang

2011-01-01

Recently, some college football programs have experienced unsustainable attendance growth, increases in revenue discrepancies, stagnant "revenue growth", and increased operating costs (Brown, 2009; Fulks, 2009; Fullerton & Morgan, 2009; Jackson, 2005; NCAA, 2009, 2010). These problems can be examined from customer service, social…

School Meal Programs: Revenue and Expense Information from Selected States. Report to Congressional Requesters.

ERIC Educational Resources Information Center

Bellis, David D.

In school year 1996-97, the Department of Agriculture instituted more stringent requirements for the nutritional content of school meals. The General Accounting Office was asked to study school food-service revenues and expenses and how they had changed since the requirements went into effect. This report contains information of the sources of…

30 CFR 519.414 - How will BOEM determine each Gulf producing State's share of the qualified OCS revenues?

Code of Federal Regulations, 2013 CFR

2013-07-01

... distance from the geographic centers of each applicable leased tract to each Gulf producing State's... each Gulf producing State using the following procedure: (1) For each Gulf producing State, we will...) For each Gulf producing State, we will divide the sum of each State's inverse distances, from all...

30 CFR 519.414 - How will BOEM determine each Gulf producing State's share of the qualified OCS revenues?

Code of Federal Regulations, 2012 CFR

2012-07-01

... distance from the geographic centers of each applicable leased tract to each Gulf producing State's... each Gulf producing State using the following procedure: (1) For each Gulf producing State, we will...) For each Gulf producing State, we will divide the sum of each State's inverse distances, from all...

30 CFR 519.414 - How will BOEM determine each Gulf producing State's share of the qualified OCS revenues?

Code of Federal Regulations, 2014 CFR

2014-07-01

... distance from the geographic centers of each applicable leased tract to each Gulf producing State's... each Gulf producing State using the following procedure: (1) For each Gulf producing State, we will...) For each Gulf producing State, we will divide the sum of each State's inverse distances, from all...

26 CFR 1.412(c)(1)-2 - Shortfall method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Shortfall method. 1.412(c)(1)-2 Section 1.412(c... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.412(c)(1)-2 Shortfall method. (a) In general—(1) Shortfall method. The shortfall method is a funding method that adapts a plan's...

78 FR 52854 - Use of Differential Income Stream as an Application of the Income Method and as a Consideration...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-27

... Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of... differential income stream as a consideration in assessing the best method in connection with a cost sharing...

78 FR 62426 - Use of Differential Income Stream as an Application of the Income Method and as a Consideration...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

... Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... method in connection with a cost sharing arrangement and as a specified application of the income method...

26 CFR 2.1-27 - Controlled corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...

26 CFR 2.1-27 - Controlled corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...

26 CFR 2.1-27 - Controlled corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...

26 CFR 2.1-27 - Controlled corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...

26 CFR 2.1-27 - Controlled corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...

Sudan and South Sudan Country Analysis Brief

EIA Publications

2014-01-01

South Sudan gained independence from Sudan in July 2011. Most of the oil production capacity is now in South Sudan, but the country is landlocked and remains dependent on Sudan because it must use Sudan's export pipelines and port. Disagreements over oil revenue sharing and armed conflict have curtailed oil production from both countries over the past few years.

Researching Hispanic Fans: Professional Sports' Use of Spanish Language on the Internet

ERIC Educational Resources Information Center

Bodey, Kimberly J.; Judge, Lawrence W.; Steward, Marshall; Gobel, Tamara

2009-01-01

With buying power exceeding $850 billion and tendencies toward brand loyalty, Hispanic consumers are a desirable market. Yet, at a time when North American professional sport leagues and teams have expanded to international territories to increase revenue, market share, and fan base, it is worthwhile to study the extent leagues and teams reach…

26 CFR 1.401(k)-2 - ADP test.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true ADP test. 1.401(k)-2 Section 1.401(k)-2 Internal... TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-2 ADP test. (a) Actual...(k)(3)(F), the ADP test is performed under the plan (determined without regard to disaggregation...

26 CFR 1.401(k)-2 - ADP test.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2 Internal... TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-2 ADP test. (a) Actual...(k)(3)(F), the ADP test is performed under the plan (determined without regard to disaggregation...

26 CFR 1.401-14 - Inclusion of medical benefits for retired employees in qualified pension or annuity plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Inclusion of medical benefits for retired...-Sharing, Stock Bonus Plans, Etc. § 1.401-14 Inclusion of medical benefits for retired employees in... employer providing such medical benefits by reason of permanent disability. For purposes of the preceding...

Challenges to Education in the 1980s.

ERIC Educational Resources Information Center

Jordan, K. Forbis

During the 1980s, the issues that emerge concerning the public and federal interest in education will include the extent of education to be provided at public expense; the relative share of that fiscal burden to be borne by local, state, and federal revenue sources; public funds for nonpublic schools; equal access to education for all students;…

26 CFR 1.410(a)-7 - Elapsed time.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Elapsed time. 1.410(a)-7 Section 1.410(a)-7...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.410(a)-7 Elapsed time. (a) In general—(1) Introduction to elapsed time method of crediting service. (i) 29 CFR 2530.200b-2 sets...

26 CFR 1.410(a)-7 - Elapsed time.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Elapsed time. 1.410(a)-7 Section 1.410(a)-7...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.410(a)-7 Elapsed time. (a) In general—(1) Introduction to elapsed time method of crediting service. (i) 29 CFR 2530.200b-2 sets...

Non-Credit Education's Response to the Challenges of the 80's.

ERIC Educational Resources Information Center

Bazik, Martha S.

Five of the major issues confronting postsecondary education today are the decline in the quality of education, the increase in competition from other education service providers for a share of the postsecondary market, the increase in the demand on education as a result of rapid changes in technology, the decline in educational revenues, and the…

30 CFR 204.202 - What is the cumulative royalty reports and payments relief option?

Code of Federal Regulations, 2010 CFR

2010-07-01

... OF THE INTERIOR MINERALS REVENUE MANAGEMENT ALTERNATIVES FOR MARGINAL PROPERTIES Accounting and... produced from the marginal property (not just your share of the production) is 1,000 BOE or less during the... allowances on Form MMS-2014 on the same annual basis as the royalties for your marginal property production...

26 CFR 1.401-7 - Forfeitures under a qualified pension plan.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Forfeitures under a qualified pension plan. 1...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401-7 Forfeitures under a qualified pension plan. (a) General rules. In the case of a trust forming a part of a...

26 CFR 1.404(a)-6 - Pension and annuity plans; limitations under section 404(a)(1)(C).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-6 Pension and annuity plans; limitations under section 404(a)(1)(C). (a...

26 CFR 1.401(k)-2 - ADP test.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2 Internal... TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-2 ADP test. (a) Actual deferral percentage (ADP) test—(1) In general—(i) ADP test formula. A cash or deferred arrangement...

26 CFR 1.401(k)-2 - ADP test.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2 Internal... TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-2 ADP test. (a) Actual deferral percentage (ADP) test—(1) In general—(i) ADP test formula. A cash or deferred arrangement satisfies the ADP...

26 CFR 1.401(k)-2 - ADP test.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false ADP test. 1.401(k)-2 Section 1.401(k)-2 Internal... TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(k)-2 ADP test. (a) Actual deferral percentage (ADP) test—(1) In general—(i) ADP test formula. A cash or deferred arrangement...

Alternative Methods of Federal Funding for Higher Education.

ERIC Educational Resources Information Center

Wolk, Ronald A.

The level and nature of federal support exert substantial influence on the development of higher education and are thus issues which excite a great deal of controversy. Of the 5 major methods of funding--categorical aid, student aid, tax relief, institutional grants, and revenue sharing--the great bulk of direct aid has been channeled through the…

26 CFR 1.412(b)-2 - Amortization of experience gains in connection with certain group deferred annuity contracts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Amortization of experience gains in connection..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts. (a) Experience gain treatment. Dividends, rate credits, and...

26 CFR 1.412(i)-1 - Certain insurance contract plans.

Code of Federal Regulations, 2010 CFR

2010-04-01

... contract plan satisfying the requirements of paragraph (b) and approved for sale in the State where the... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Certain insurance contract plans. 1.412(i)-1...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.412(i)-1 Certain...

Economic analysis of revenue losses and control costs associated with the spotted wing drosophila, Drosophila suzukii (Matsumura), in the California raspberry industry.

PubMed

Farnsworth, Derek; Hamby, Kelly A; Bolda, Mark; Goodhue, Rachael E; Williams, Jeffrey C; Zalom, Frank G

2017-06-01

The spotted wing drosophila (SWD), Drosophila suzukii (Matsumura), is an invasive vinegar fly with a preference for infesting commercially viable berries and stone fruits. SWD infestations can reduce yields significantly, necessitating additional management activities. This analysis estimates economic losses in the California raspberry industry that have resulted from the SWD invasion. California raspberry producers experienced considerable revenue losses and management costs in the first years following SWD's invasion of North America. Conventional producers have since developed effective chemical management programs, virtually eliminating revenue losses due to SWD and reducing the cost of management to that of purchasing and applying insecticides more often. Organic raspberry producers, who do not have access to the same chemical controls, continue to confront substantial SWD-related revenue losses. These losses can be mitigated only by applying expensive insecticides registered for organic use and by performing labor-intensive field sanitation. SWD's invasion into North America has caused extensive crop losses to berry and cherry crops in California and elsewhere. Agricultural producers and researchers have responded quickly to this pest by developing management programs that significantly reduce revenue losses. Economic losses are expected to continue to fall as producers learn to manage SWD more efficiently and as new control tactics become available. © 2016 Society of Chemical Industry. © 2016 Society of Chemical Industry.

Does competitive food and beverage legislation hurt meal participation or revenues in high schools?

PubMed

Peart, Tasha; Kao, Janice; Crawford, Patricia B; Samuels, Sarah E; Craypo, Lisa; Woodward-Lopez, Gail

2012-08-01

There is limited evidence to evaluate the influence of competitive food and beverage legislation on school meal program participation and revenues. A representative sample of 56 California high schools was recruited to collect school-level data before (2006–2007) and the year after (2007–2008) policies regarding limiting competitive foods and beverages were required to be implemented. Data were obtained from school records, observations, and questionnaires. Paired t-tests assessed significance of change between the two time points. Average participation in lunch increased from 21.7% to 25.3% (p < 0.001), representing a 17.0% increase, while average participation in breakfast increased from 8.9% to 10.3% (p = 0.02), representing a 16.0% increase. There was a significant (23.0%) increase in average meal revenue, from $0.70 to $0.86 (per student per day) (p < 0.001). There was a nonsignificant decrease (18.0%) in average sales from à la carte foods, from $0.45 to $0.37 (per student per day). Compliance with food and beverage standards also increased significantly. At end point, compliance with beverage standards was higher (71.0%) than compliance with food standards (65.7%). Competitive food and beverage legislation can increase food service revenues when accompanied by increased rates of participation in the meal program. Future studies collecting expense data will be needed to determine impact on net revenues.

Financing Residency Training Redesign.

PubMed

Carney, Patricia A; Waller, Elaine; Green, Larry A; Crane, Steven; Garvin, Roger D; Pugno, Perry A; Kozakowski, Stanley M; Douglass, Alan B; Jones, Samuel; Eiff, M Patrice

2014-12-01

Redesign in the health care delivery system creates a need to reorganize resident education. How residency programs fund these redesign efforts is not known. Family medicine residency program directors participating in the Preparing Personal Physicians for Practice (P(4)) project were surveyed between 2006 and 2011 on revenues and expenses associated with training redesign. A total of 6 university-based programs in the study collectively received $5,240,516 over the entire study period, compared with $4,718,943 received by 8 community-based programs. Most of the funding for both settings came from grants, which accounted for 57.8% and 86.9% of funding for each setting, respectively. Department revenue represented 3.4% of university-based support and 13.1% of community-based support. The total average revenue (all years combined) per program for university-based programs was just under $875,000, and the average was nearly $590,000 for community programs. The vast majority of funds were dedicated to salary support (64.8% in university settings versus 79.3% in community-based settings). Based on the estimated ratio of new funding relative to the annual costs of training using national data for a 3-year program with 7 residents per year, training redesign added 3% to budgets for university-based programs and about 2% to budgets for community-based programs. Residencies undergoing training redesign used a variety of approaches to fund these changes. The costs of innovations marginally increased the estimated costs of training. Federal and local funding sources were most common, and costs were primarily salary related. More research is needed on the costs of transforming residency training.

Impacts of Hospital Budget Limits in Rochester, New York

PubMed Central

Friedman, Bernard; Wong, Herbert S.

1995-01-01

During 1980-87, eight hospitals in the Rochester, New York area participated in an experimental program to limit total revenue. This article analyzes: increase of costs for Rochester hospitals; trends for inputs and compensation; and cash flow margins. Real expense per case grew annually by about 3 percent less in Rochester. However, after 1984, Medicare prospective payment had an effect of similar size outside Rochester. Some capital inputs to hospital care were restrained, as were wages and particularly benefits. The program did not generally raise or stabilize hospital revenue margins, while the ratio of cash flow to debt trended down. Financial stringency of this program relative to alternatives may have contributed to its end. PMID:10151889

Impacts of hospital budget limits in Rochester, New York.

PubMed

Friedman, B; Wong, H S

1995-01-01

During 1980-87, eight hospitals in the Rochester, New York area participated in an experimental program to limit total revenue. This article analyzes: increase of costs for Rochester hospitals; trends for inputs and compensation; and cash flow margins. Real expense per case grew annually by about 3 percent less in Rochester. However, after 1984, Medicare prospective payment had an effect of similar size outside Rochester. Some capital inputs to hospital care were restrained, as were wages and particularly benefits. The program did not generally raise or stabilize hospital revenue margins, while the ratio of cash flow to debt trended down. Financial stringency of this program relative to alternatives may have contributed to its end.

Shared responsibility payment for not maintaining minimum essential coverage. Final regulations.

PubMed

2013-08-30

This document contains final regulations on the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the TRICARE Affirmation Act and Public Law 111-173. These final regulations provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential coverage and largely finalize the rules in the notice of proposed rulemaking published in the Federal Register on February 1, 2013.

Who pays the most cigarette tax in Turkey.

PubMed

Önder, Zeynep; Yürekli, Ayda A

2016-01-01

Although higher taxation of tobacco products is considered the most cost-effective tobacco control policy, its negative impact on low-income groups is one of the arguments used against it. To investigate the impact of current excise taxes and the increases of excise taxes on tobacco and household expenditures by expenditure tertiles, and examine who pays excise taxes in general. Impacts of excise taxes on cigarettes are examined with a budgetary approach. We first estimate the price elasticity of cigarettes by expenditure tertiles using data from the 2003 Turkish Household Expenditure Survey, the most recent data set covering detailed tobacco product information relevant to our analysis. We then conduct a number of simulation analyses by increasing the excise taxes per pack of cigarettes and examine the impacts of these increases on household expenditures. Finally, as excise tax increases, we predict the total excise tax paid by households in different expenditure tertiles and compare the concentration curve of excise tax spending with the Lorenz curve showing the cumulative share of total household expenditures by expenditure tertiles. We estimate the progressivity coefficient that measures the area between the Lorenz and concentration curves. The low-income group is found to be the most sensitive to tax and price increases. It spends a relatively higher share of the household expenditure on cigarettes compared with higher income groups. However, the results suggest a different outcome as excise tax increases; the share of household expenditures spent on cigarettes declines for all household tertiles but a significant reduction occurs on the lowest expenditure tertile, suggesting that increases in excise taxes are progressive. Furthermore, the highest expenditure tertile pays the highest excise tax among expenditure tertiles, and their share in total excise revenue increases as the excise tax per pack of cigarettes increases. The poor smoking households benefit the most from increases in excise taxes; from a budgetary perspective, as they reduce their smoking consumption significantly, the share of their excise payment in total household expenditures declines. From a health perspective, they are likely to have more health benefits as their consumption reduces. Government revenues are also predicted to increase with increased excise taxes, and the government can allocate a part of these revenue increases on implementing and enforcing other tobacco control measures including cessation support and smoke-free environments. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

Patient Protection and Affordable Care Act; exchange and insurance market standards for 2015 and beyond. Final rule.

PubMed

2014-05-27

This final rule addresses various requirements applicable to health insurance issuers, Affordable Insurance Exchanges (``Exchanges''), Navigators, non-Navigator assistance personnel, and other entities under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (collectively referred to as the Affordable Care Act). Specifically, the rule establishes standards related to product discontinuation and renewal, quality reporting, non-discrimination standards, minimum certification standards and responsibilities of qualified health plan (QHP) issuers, the Small Business Health Options Program, and enforcement remedies in Federally-facilitated Exchanges. It also finalizes: A modification of HHS's allocation of reinsurance collections if those collections do not meet our projections; certain changes to allowable administrative expenses in the risk corridors calculation; modifications to the way we calculate the annual limit on cost sharing so that we round this parameter down to the nearest $50 increment; an approach to index the required contribution used to determine eligibility for an exemption from the shared responsibility payment under section 5000A of the Internal Revenue Code; grounds for imposing civil money penalties on persons who provide false or fraudulent information to the Exchange and on persons who improperly use or disclose information; updated standards for the consumer assistance programs; standards related to the opt-out provisions for self-funded, non-Federal governmental plans and related to the individual market provisions under the Health Insurance Portability and Accountability Act of 1996 including excepted benefits; standards regarding how enrollees may request access to non-formulary drugs under exigent circumstances; amendments to Exchange appeals standards and coverage enrollment and termination standards; and time-limited adjustments to the standards relating to the medical loss ratio (MLR) program. The majority of the provisions in this rule are being finalized as proposed.

Quality assurance program guidelines for application to and use by manufacturers of rail/guideway vehicles, buses, automatic train control systems, and their major subsystems

NASA Technical Reports Server (NTRS)

Witkin, S. A.

1976-01-01

Guidelines are presented for a quality assurance system to be implemented by the manufacturer in support of designing, developing, fabricating, assembling, inspecting, testing, handling, and delivery of equipment being procured for use in public urban mass transit systems. The guidelines apply to this equipment when being procured for: (1) use in revenue service; (2) demonstration of systems that will be revenue producing or used by the public; (3) use as a prototype for follow-on operational/revenue producing equipment procurements; and (4) qualification tests.

26 CFR 1.50A-2 - Carryback and carryover of unused credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.50A-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.50A-2 Carryback and... limitation based on amount of tax for such taxable year (as determined under paragraph (b) of § 1.50A-1...

Transforming revenue management.

PubMed

Silveria, Richard; Alliegro, Debra; Nudd, Steven

2008-11-01

Healthcare organizations that want to undertake a patient administrative/revenue management transformation should: Define the vision with underlying business objectives and key performance measures. Strategically partner with key vendors for business process development and technology design. Create a program organization and governance infrastructure. Develop a corporate design model that defines the standards for operationalizing the vision. Execute the vision through technology deployment and corporate design model implementation.

Alternative Student-Based Revenue Streams for Higher Education Institutions: A Difference-in-Difference Analysis Using Guaranteed Tuition Policies

ERIC Educational Resources Information Center

Delaney, Jennifer A.; Kearney, Tyler D.

2016-01-01

This study considered the impact of state-level guaranteed tuition programs on alternative student-based revenue streams. It used a quasi-experimental, difference-in-difference methodology with a panel dataset of public four-year institutions from 2000-2012. Illinois' 2004 "Truth-in-Tuition" law was used as the policy of interest and the…

34 CFR Appendix C to Subpart B of... - 90/10 Revenue Calculation

Code of Federal Regulations, 2012 CFR

2012-07-01

... 34 Education 3 2012-07-01 2012-07-01 false 90/10 Revenue Calculation C Appendix C to Subpart B of Part 668 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF... Participation in Title IV, HEA Programs Pt. 668, Subpt. B, App. C Appendix C to Subpart B of Part 668—90/10...

User guide for HCR Estimator 2.0: software to calculate cost and revenue thresholds for harvesting small-diameter ponderosa pine.

Treesearch

Dennis R. Becker; Debra Larson; Eini C. Lowell; Robert B. Rummer

2008-01-01

The HCR (Harvest Cost-Revenue) Estimator is engineering and financial analysis software used to evaluate stand-level financial thresholds for harvesting small-diameter ponderosa pine (Pinus ponderosa Dougl. ex Laws.) in the Southwest United States. The Windows-based program helps contractors and planners to identify costs associated with tree...

48 CFR 1819.7212 - Reporting requirements.

Code of Federal Regulations, 2013 CFR

2013-10-01

...://www.osbp.nasa.gov. ... ADMINISTRATION SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS NASA Mentor-Protégé Program 1819.7212 Reporting... prior six months by the protégé in employment, revenues, and participation in NASA contracts during each...

48 CFR 1819.7212 - Reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

...://www.osbp.nasa.gov. ... ADMINISTRATION SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS NASA Mentor-Protégé Program 1819.7212 Reporting... prior six months by the protégé in employment, revenues, and participation in NASA contracts during each...

48 CFR 1819.7212 - Reporting requirements.

Code of Federal Regulations, 2014 CFR

2014-10-01

...://www.osbp.nasa.gov. ... ADMINISTRATION SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS NASA Mentor-Protégé Program 1819.7212 Reporting... prior six months by the protégé in employment, revenues, and participation in NASA contracts during each...

48 CFR 1819.7212 - Reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

...://www.osbp.nasa.gov. ... ADMINISTRATION SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS NASA Mentor-Protégé Program 1819.7212 Reporting... prior six months by the protégé in employment, revenues, and participation in NASA contracts during each...

48 CFR 1819.7212 - Reporting requirements.

Code of Federal Regulations, 2012 CFR

2012-10-01

...://www.osbp.nasa.gov. ... ADMINISTRATION SOCIOECONOMIC PROGRAMS SMALL BUSINESS PROGRAMS NASA Mentor-Protégé Program 1819.7212 Reporting... prior six months by the protégé in employment, revenues, and participation in NASA contracts during each...

On Revenue-Optimal Dynamic Auctions for Bidders with Interdependent Values

NASA Astrophysics Data System (ADS)

Constantin, Florin; Parkes, David C.

In a dynamic market, being able to update one's value based on information available to other bidders currently in the market can be critical to having profitable transactions. This is nicely captured by the model of interdependent values (IDV): a bidder's value can explicitly depend on the private information of other bidders. In this paper we present preliminary results about the revenue properties of dynamic auctions for IDV bidders. We adopt a computational approach to design single-item revenue-optimal dynamic auctions with known arrivals and departures but (private) signals that arrive online. In leveraging a characterization of truthful auctions, we present a mixed-integer programming formulation of the design problem. Although a discretization is imposed on bidder signals the solution is a mechanism applicable to continuous signals. The formulation size grows exponentially in the dependence of bidders' values on other bidders' signals. We highlight general properties of revenue-optimal dynamic auctions in a simple parametrized example and study the sensitivity of prices and revenue to model parameters.

Paying for Default: Change over Time in the Share of Federal Financial Aid Sent to Institutions with High Student Loan Default Rates

ERIC Educational Resources Information Center

Jaquette, Ozan; Hillman, Nicholas W.

2015-01-01

Both federal spending on financial aid and student loan default rates have increased over the past decade. These trends have intensified policymakers' concerns that some postsecondary institutions-- particularly in the for-profit sector--maximize revenue derived from federal financial aid without helping students to graduate or find employment.…

26 CFR 1.401(a)(26)-7 - Testing methods.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Testing methods. 1.401(a)(26)-7 Section 1.401(a... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(26)-7 Testing methods... the rules in § 1.401(a)(26)-5. (b) Simplified testing method. A plan is treated as satisfying the...

77 FR 45704 - Self-Regulatory Organizations; NASDAQ OMX PHLX LLC; Notice of Filing and Immediate Effectiveness...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-01

... Exchange. The Exchange now proposes to terminate the revenue sharing relationship with Correlix due to the lack of customer interest in the measurement tools offered. It also proposes to delete from the rulebook the listing of fees for the service, so as to eliminate any confusion on the part of customers.\\4...

77 FR 45705 - Self-Regulatory Organizations; NASDAQ OMX BX, Inc.; Notice of Filing and Immediate Effectiveness...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-01

... relationship with Correlix due to the lack of customer interest in the measurement tools offered. It also... on the part of customers.\\4\\ \\3\\ See Exchange Act Release No. 63220 (November 1, 2010) 75 FR 68389... eliminating its revenue sharing relationship with Correlix and deleting from its rulebook the listing of fees...

26 CFR 1.412(c)(1)-3T - Applying the minimum funding requirements to restored plans (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Applying the minimum funding requirements to...-Sharing, Stock Bonus Plans, Etc. § 1.412(c)(1)-3T Applying the minimum funding requirements to restored plans (temporary). (a) In general—(1) Restoration method. The restoration method is a funding method...

26 CFR 1.401(m)-2 - ACP test.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false ACP test. 1.401(m)-2 Section 1.401(m)-2 Internal... TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(m)-2 ACP test. (a) Actual contribution percentage (ACP) test—(1) In general—(i) ACP test formula. A plan satisfies the ACP test for a plan year only...

78 FR 23981 - Proposed Collection; Comment Request for Form 1041 and Related Schedules D, J, and K-1

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-23

... 1041 and Related Schedules D, J, and K-1 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION..., the IRS is soliciting comments concerning Form 1041 and related Schedules D, J, and K-1, U.S. Income... Share of Income, Deductions, Credits, etc. (Schedule K-1). OMB Number: 1545-0092. Form Number: 1041 and...

26 CFR 1.401(m)-2 - ACP test.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false ACP test. 1.401(m)-2 Section 1.401(m)-2 Internal... TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(m)-2 ACP test. (a) Actual... under paragraph (a)(1) of this section either— (A) Pursuant to section 401(m)(5)(C), the ACP test is...

26 CFR 1.414(r)-0 - Table of contents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Table of contents. 1.414(r)-0 Section 1.414(r)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-0 Table of contents. (a) In general. Sections 1.414(r)-1 through 1.414(r)-11 provide rules for determining whether an...

26 CFR 1.414(r)-0 - Table of contents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Table of contents. 1.414(r)-0 Section 1.414(r)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-0 Table of contents. (a) In general. Sections 1.414(r)-1 through 1.414(r)-11 provide rules for determining whether an...

26 CFR 1.414(r)-0 - Table of contents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Table of contents. 1.414(r)-0 Section 1.414(r)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-0 Table of contents. (a) In general. Sections 1.414(r)-1 through 1.414(r)-11 provide rules for determining whether an...

26 CFR 1.414(r)-0 - Table of contents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Table of contents. 1.414(r)-0 Section 1.414(r)-0...) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.414(r)-0 Table of contents. (a) In general. Sections 1.414(r)-1 through 1.414(r)-11 provide rules for determining whether an...

State Budgeting for Higher Education: Trends in State Revenue Appropriations from 1968 to 1977.

ERIC Educational Resources Information Center

Ruyle, Janet H.; Glenny, Lyman A.

Results of a ten-year review of state appropriations for higher education in the states are presented. Findings reveal a wide range of differences among the regions of the nation and among the individual states. The share of education appropriations received by higher education institutions has grown considerably, with the greatest rate of growth…

26 CFR 1.408A-9 - Effective date.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Effective date. 1.408A-9 Section 1.408A-9...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.408A-9 Effective date. This section contains the following question and answer providing the effective date of §§ 1.408A-1 through 1.408A-8: Q...

16 CFR 802.64 - Acquisitions of voting securities by certain institutional investors.

Code of Federal Regulations, 2013 CFR

2013-01-01

....C. 80a-1 et seq.); (7) Finance company; (8) Broker-dealer within the meaning of 15 U.S.C. 78c(a)(4..., pension, or profit-sharing trust qualified under section 401 of the Internal Revenue Code; (11) Bank... that H is a holding company which controls a life insurance company, a casualty insurer and a finance...

16 CFR 802.64 - Acquisitions of voting securities by certain institutional investors.

Code of Federal Regulations, 2012 CFR

2012-01-01

....C. 80a-1 et seq.); (7) Finance company; (8) Broker-dealer within the meaning of 15 U.S.C. 78c(a)(4..., pension, or profit-sharing trust qualified under section 401 of the Internal Revenue Code; (11) Bank... that H is a holding company which controls a life insurance company, a casualty insurer and a finance...

16 CFR 802.64 - Acquisitions of voting securities by certain institutional investors.

Code of Federal Regulations, 2014 CFR

2014-01-01

....C. 80a-1 et seq.); (7) Finance company; (8) Broker-dealer within the meaning of 15 U.S.C. 78c(a)(4..., pension, or profit-sharing trust qualified under section 401 of the Internal Revenue Code; (11) Bank... that H is a holding company which controls a life insurance company, a casualty insurer and a finance...

26 CFR 1.410(a)-7 - Elapsed time.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Elapsed time. 1.410(a)-7 Section 1.410(a)-7...) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.410(a)-7 Elapsed time. (a) In general—(1) Introduction to elapsed time method of crediting service. (i) 29 CFR 2530.200b-2 sets forth the...

Planning for the Digital Classroom and Distributed Learning: Policies and Planning for Online Instructional Resources

ERIC Educational Resources Information Center

McGee, Patricia; Diaz, Veronica

2005-01-01

In an era of state budget cuts and a tight economy, distributed learning is often seen as a way to address the needs of colleges and universities looking for additional revenue sources. Likewise, budding virtual universities, consortia, and corporate partnerships are now providing new ways for institutions to share resources across campuses. The…

26 CFR 1.401(a)(9)-6 - Required minimum distributions for defined benefit plans and annuity contracts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Required minimum distributions for defined...-Sharing, Stock Bonus Plans, Etc. § 1.401(a)(9)-6 Required minimum distributions for defined benefit plans and annuity contracts. Q-1. How must distributions under a defined benefit plan be paid in order to...

26 CFR 1.404(a)-4 - Pension and annuity plans; limitations under section 404(a)(1)(A).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Pension and annuity plans; limitations under... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-4 Pension and annuity plans; limitations under section 404(a)(1)(A). (a) Subject...

Strengthening revenue cycle capabilities in an era of reform.

PubMed

Glaser, John

2011-05-01

Strategies that healthcare finance professionals should incorporate to help their organizations respond effectively to payment reforms include: Assessing the organization's ability to capture and share relevant data. Educating themselves, the board of trustees, and the medical staff on pertinent rules as payment reforms are rolled out. Examining inefficiencies related to care processes. Establishing policies and procedures to address "commingled" data.

26 CFR 1.127-2 - Qualified educational assistance program.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Qualified educational assistance program. 1.127... Qualified educational assistance program. (a) In general. A qualified educational assistance program is a plan established and maintained by an employer under which the employer provides educational assistance...

A proposal to establish master's in biomedical sciences degree programs in medical school environments.

PubMed

Ingoglia, Nicholas A

2009-04-01

Most graduate schools associated with medical schools offer programs leading to the PhD degree but pay little attention to master's programs. This is unfortunate because many university graduates who are interested specifically in biomedical rather than pure science fields need further education before making decisions on whether to enter clinical, research, education, or business careers. Training for these students is done best in a medical school, rather than a graduate university, environment and by faculty who are engaged in research in the biomedical sciences. Students benefit from these programs by exploring career options they might not have previously considered while learning about disease-related subjects at the graduate level. Graduate faculty can also benefit by being compensated for their teaching with a portion of the tuition revenue, funds that can help run their laboratories and support other academic expenses. Faculty also may attract talented students to their labs and to their PhD programs by exposing them to a passion for research. The graduate school also benefits by collecting masters tuition revenue that can be used toward supporting PhD stipends. Six-year outcome data from the program at Newark show that, on completion of the program, most students enter educational, clinical, or research careers and that the graduate school has established a new and significant stream of revenue. Thus, the establishment of a master's program in biomedical sciences that helps students match their academic abilities with their career goals significantly benefits students as well as the graduate school and its faculty.

Financial and risk considerations for successful disease management programs.

PubMed

Baldwin, A L

1999-11-01

Results for disease management [DM] programs have not been as positive as hoped because of clinical issues, lack of access to capital, and administrative issues. The financial experience of DM programs can be quite volatile. Financial projections that are protocol-based, rather than experience-based, may understate the revenue required and the range of possible costs for a DM program by understating the impact of complicating conditions and comorbidities. Actuarial tools (risk analysis and risk projection models) support better understanding of DM contracts. In particular, these models can provide the ability to quantify the impact of the factors that drive costs of a contract and the volatility of those costs. This analysis can assist DM companies in setting appropriate revenue and capital targets. Similar analysis by health plans can identify diseases that are good candidates for DM programs and can provide the basis for performance targets.

Healthier Choices and Increased Participation in a Middle School Lunch Program: Effects of Nutrition Policy Changes in San Francisco

PubMed Central

Wojcicki, Janet M.; Heyman, Melvin B.

2006-01-01

In order to address overall nutritional health, including increases in numbers of overweight children and adolescents, the San Francisco Unified School District implemented a progressive nutrition policy beginning in August 2003. We review this policy and focus on its impact on school and district revenues and students’ participation in the federally subsidized school lunch program. We examined changes in menu items and the consequent effects of these changes on student eating patterns and school revenues at Aptos Middle School in San Francisco. This case study and additional district data show that provision of healthy menu options led to increased student participation in the federal school lunch program. PMID:16873747

Impact of targeted beverage taxes on higher- and lower-income households.

PubMed

Finkelstein, Eric A; Zhen, Chen; Nonnemaker, James; Todd, Jessica E

2010-12-13

Sugar-sweetened beverage (SSB) taxes are increasingly being considered as a strategy for addressing the obesity epidemic. We sought to investigate the differential impact of targeted beverage taxes on higher- and lower-income households. This analysis relied on data from the 2006 Nielsen Homescan panel, which included a national sample of households that scan and transmit their store-bought food and beverage purchases weekly for a 12-month period. We assessed associations among beverage prices, energy intake, and weight using multivariate regression models. A 20% and 40% tax on carbonated SSBs only would reduce beverage purchases by a mean (SE) of 4.2 (1.6) and 7.8 (2.8) kcal/d per person, respectively. Extending the tax to all SSBs generates mean (SE) reductions of 7.0 (1.9) and 12.4 (3.4) kcal/d per person, respectively. Estimated mean (SE) weight losses resulting from a 20% and 40% tax on all SSBs are 0.32 (0.09) and 0.59 (0.16) kg/y per person, respectively. The 40% tax on SSBs, which costs a mean (SE) of $28.48 ($0.87) per household per year, would generate $2.5 billion ($77.5 million) in tax revenue, with the largest share coming from high-income households. Large taxes on SSBs have the potential to positively influence weight outcomes, especially for middle-income households. These taxes would also generate substantial revenue that could be used to fund obesity prevention programs or for other causes.

Working with community partners to implement and evaluate the Chicago Park District's 100% Healthier Snack Vending Initiative.

PubMed

Mason, Maryann; Zaganjor, Hatidza; Bozlak, Christine T; Lammel-Harmon, Colleen; Gomez-Feliciano, Lucy; Becker, Adam B

2014-08-07

The objective of this case study was to evaluate the acceptability, sales impact, and implementation barriers for the Chicago Park District's 100% Healthier Snack Vending Initiative to strengthen and support future healthful vending efforts. The Chicago Park District is the largest municipal park system in the United States, serving almost 200,000 children annually through after-school and summer programs. Chicago is one of the first US cities to improve park food environments through more healthful snack vending. A community-based participatory evaluation engaged community and academic partners, who shared in all aspects of the research. From spring 2011 to fall 2012, we collected data through observation, surveys, and interviews on staff and patron acceptance of snack vending items, purchasing behaviors, and machine operations at a sample of 10 Chicago parks. A new snack vending contract included nutrition standards for serving sizes, calories, sugar, fat, and sodium for all items. Fifteen months of snack vending sales data were collected from all 98 snack vending machines in park field houses. Staff (100%) and patrons (88%) reacted positively to the initiative. Average monthly per-machine sales increased during 15 months ($84 to $371). Vendor compliance issues included stocking noncompliant items and delayed restocking. The initiative resulted in improved park food environments. Diverse partner engagement, participatory evaluation, and early attention to compliance can be important supports for healthful vending initiatives. Consumer acceptance and increasing revenues can help to counter fears of revenue loss that can pose barriers to adoption.

26 CFR 1.221-2 - Deduction for interest due and paid on qualified education loans before January 1, 2002.

Code of Federal Regulations, 2011 CFR

2011-04-01

... education loans before January 1, 2002. 1.221-2 Section 1.221-2 Internal Revenue INTERNAL REVENUE SERVICE... VII and VIII of the Public Health Service Act (42 U.S.C. 292., and 42 U.S.C. 296)) under applicable... performance of services in certain occupations or federal programs, and the borrower satisfies one of those...

The Impact of Advanced Placement Incentive Programs. Education Policy Brief. Volume 8, Number 1, Winter 2010

ERIC Educational Resources Information Center

Holstead, Michael S.; Spradlin, Terry E.; McGillivray, Margaret E.; Burroughs, Nathan

2010-01-01

In December of 2009, Indiana Governor Mitch Daniels announced that the latest state revenue forecasts predict that the state of Indiana will spend $1.8 billion more than it receives in tax revenue collections through July 2011. Therefore, Governor Daniels announced that he will cut at least $300 million from K-12 education spending in the next…