Prescribed medicines in ambulatory care settings : a comparison of use, expenditures, and sources of payment, 1977 and 1987 /

"August 1995"--P. [4] of cover.

Report of Public Examiner on the revenues, expenditures, and debt of state and local governments in Minnesota.

After 1943, detailed data for individual cities and villages released in a separate report; only in summary form in this report.

Naval Expenditures

1921/22-1931/32 have title: Annual Report of the Paymaster General of the Navy

Quadrennial Report of Indebtedness and Expenditures of Counties, Towns, Cities, and Boroughs

Mode of access: Internet.

Returns of County Commissioners in Relation to Jails and the Receipts and Expenditures of the Several Counties and Reports in Relation to Licenses

Issued with the Following Variations In Title: Abstract of Returns Concerning Jails, and of the Accounts of County Treasurers; Returns of County Commissioners In Relation To Jails

To authorize expenditures for Office of Government Reports : hearings before the Committee on Expenditures in the Executive Departments, House of Representatives, Seventy-seventh Congress, first session. February 26, 1941.

James A. O'Leary, chairman.

Annual report of the Board of Education of the City of Newark : made under the provisions of the act, entitled "an act to revise and amend the charter of the city of Newark," approved March 11, 1857, including the manual of the Board of Education, the regulations relating to the public schools, the manual of instruction, and tabular statements of statistics and expenditures for the year ... /

Includes: Course of instruction, statistics, rules of the Board of Education, and regulations.

1977 selected characteristics of retail trade : measures of value produced, capital expenditures, depreciable assets, and operating expenses.

Mode of access: Internet.

Representative expenditures : addressing the neglected dimension of fiscal capacity : an information report /

"December 1990."

National Defense Program: Contracts and Expenditures

Title varies: June-July 1940, National Defense Program: Contracts and Awards; July 12,1941, National Defense Program: Contract Award Listing

Social welfare expenditures, 1950-75 /

Cover title.

Annual Report. Audit of the Finances of the State of West Virginia, Showing in Detail the Sources of Revenue and the Purposes of Expenditures

Mode of access: Internet.

The market valuation of environmental capital expenditures by pulp and paper companies

The objective of this study is to examine the market valuation of environmental capital expenditure investment related to pollution abatement in the pulp and paper industry. The total environmental capital expenditure of $8.7 billion by our sample firms during 1989-2000 supports the focus on this industry. In order to be capitalized, an asset should be associated with future economic benefits. The existing environmental literature suggests that investors condition their evaluation of the future economic benefits arising from environmental capital expenditure on an assessment of the firms' environmental performance. This literature predicts the emergence of two environmental stereotypes: low-polluting firms that overcomply with existing environmental regulations, and high-polluting firms that just meet minimal environmental requirements. Our valuation evidence indicates that there are incremental economic benefits associated with environmental capital expenditure investment by low-polluting firms but not high-polluting firms. We also find that investors use environmental performance information to assess unbooked environmental liabilities, which we interpret to represent the future abatement spending obligations of high-polluting firms in the pulp and paper industry. We estimate average unbooked liabilities of $560 million for high-polluting firms, or 16.6 percent of market capitalization.

The forgotten CGT events: Are asset revaluation reserve distributions by trustees of discretionary trusts capital gains?

It is the present practice that asset revaluation reserve distributions by trustees of discretionary trusts are not taxed in Australia. Are such distributions not meant to be taxed, or have relevant sections in the Income Tax Assessment Acts been overlooked? This article will review how trustees of discretionary trusts perform asset revaluation reserve distributions. It then challenges the current accepted view that they can be distributed tax-free to discretionary beneficiaries by analysing relevant CGT events, which the authors regard as forgotten events. It will be submitted that a discretionary beneficiary in receipt of an asset revaluation reserve distribution may have a capital gain which is required to be included in its assessable income. This liability for tax is regardless of the government's recent introduction of s 109XA to address the practice of asset revaluation reserve distributions bypassing the operation of Div 7A of the ITAA 1936 with such distributions.