Analyzing ACRE: Results for 2009 and Decisions for 2010

In 2009, agricultural producers participating in federal farm programs had to decide between staying in the existing Direct and Counter-Cyclical Program (DCP), and the new Average Crop Revenue Election Program (ACRE). If producers chose to keep the DCP, their farm income safety net is strictly tied to crop prices, with a combination of marketing loans, counter-cyclical payments and direct payments. If producers chose the new ACRE program, they changed their farm income safety net to a combination of price and revenue. The new ACRE component is based on revenue and replaces the counter-cyclical payment. The other parts of the safety net for ACRE participants remain tied to price, albeit at lower levels (direct payments reduced 20 percent, marketing loan rates reduced 30 percent).

EC71-854 Income Statement (Revised)

This extension circular is an income statement form that covers the following areas: Cash Farm Income (grain/hay sales, livestock sales, livestock product sales, government payments, custom work); Cash Farm Expenses (cash operating, breeding livestock purchases, gross cash farm expenses); Adjustment (inventory, machinery/equipment depreciation, fixed farm improvements depreciation, capital gain or loss on machinery/equipment, gross sales of machinery/equipment, real estate sold); and Non-Farm Income (operators's wage, wife's wage, interest/dividend income, gifts/inheritances, gain or loss on security, non-farm inventory change, net income on other farms owned and non-farm real estate).

EC94-852 Cash Flow Planning Form

This extension circular covers the following areas of a cash flow planning form: Beginning Cash Balance, Operating Sales (crop and hay, market livestock, livestock product, custom work); Capital Sales (breeding livestock, machinery and equipment); Personal Income (wages, interest); Operating Expenses (car/truck, chemicals, conservation, custom hire, feed purchased, fertilizers and lime, freight and trucking, gasoline, fuel and oil, insurance, labor hired, rents and leases, repairs and maintenance, seeds and plants, storage, warehousing, supplies, taxes, utilities, veterinary, breeding fees and medicine, feeder livestock); Capital Purchases (breeding livestock, machinery and equipment, family living withdrawals, personal investments, income and social security, term loan payments); Net Cash Available (operating loan borrowings, operating loan payments); and Ending Operating Loan Balance. Along with the Cash Flow Planning Form is a Projected Income Statement Form which covers Projected Business Income (operating sales, breeding livestock, estimated cash income adjustments, estimated gross revenues, estimated value of production); Project Business Expenses (cash operating, esimated operating, prepaid and supplies, cash investment in growing crops, accounts payable); Projected Net Income Summary (estimated net income from operations, estimated net business income, estimated net income after taxes, estimated earned net worth change); and a Physical Inventory Flows Worksheet.

WOLF CONTROL IN BRITISH COLUMBIA, CANADA

Up to 1949, the Fish and Game Branch employed personnel, some of whom were temporary, to attempt control of the extremely high wolf pop¬ulations of the central and northern portions of British Columbia. Coyotes were also very numerous in the central and southern regions and had to be considered because of their depredations. The field men were keen and conscientious but their efforts were not co-ordinated. Control areas were severely restricted in size as techniques were not adaptable enough and because of a lack of manpower. Eventually, sheepmen went out of business entirely over wide areas, cattlemen were subjected to huge annual losses, and sportsmen were very concerned. However, stock losses constituted the major complaint and resulted in ranchers demanding action* Two major changes came out of this. First, the bounty on wolves was raised and second, the present Predator Control Division was formed. The administration was convinced that a force of experienced, fully-trained field staff under a single supervision would be far more effective than bounty payments. Unfortunately, bounties were in vogue during that time and forced the necessity of proving the worth of organized controls before any consideration could be given to the elimination of the bounty system.

The impact of the Bolsa Escola/Familia conditional cash transfer program on enrollment, dropout rates and grade promotion in Brazil

We examine the impact of Brazil's Bolsa Escola/Familia program on Brazilian children's education outcomes. Bolsa provides cash payments to poor households if their children (ages 6 to 15) are enrolled in school. Using school census data to compare changes in enrollment, dropping out and grade promotion across schools that adopted Bolsa at different times, we estimate that the program has: increased enrollment by about 5.5% (6.5%) in grades 1-4 (grades 5-8); lowered dropout rates by 0.5 (0.4) percentage points in grades 1-4 (grades 5-8); and raised grade promotion rates by 0.9 (0.3) percentage points in grades 1-4 (grades 5-8). About one third of Brazil's children participate in Bolsa, so assuming no spillover effects onto non-participants implies that Bolsa's impacts are three times higher than these estimates. However, simple calculations using enrollment impacts suggest that Bolsa's benefits in terms of increased wages may not exceed its costs. (C) 2011 Elsevier B.V. All rights reserved.

Demography and evolution of regional inequality

This paper addresses the importance of life cycle aspects in explaining the evolution of regional income inequality. The analysis of household microdata organized in age cohorts shows that Brazilian regional income inequality has different dynamics across generations, with income convergence being observed only for the older generations. The larger income share of younger generations produces a low speed of convergence in the country. When retirement payments, pensions, and other government transfers are excluded from income, convergence is not observed even for the older generations.

Hurdles at work: perceptions of hospital food handlers

Abstract Background Food handlers have a very important role in preventing food contamination during its preparation and distribution. This responsibility is even greater in hospitals, since a large number of patients have low immunity and consequently food contamination by pathogenic bacteria could be particularly harmful. Therefore, a good working environment and periodic training should be provided to food handlers by upper management. Methods This study is qualitative research by means of focus group and thematic content analysis methodologies to examine, in detail, the statements by food handlers working in the milk and specific-diet kitchens in a hospital to understand the problems they face in the workplace. Results We found that food handlers are aware of the role they play in restoring patients' health; they consider it important to offer a good-quality diet. However, according to their perceptions, a number of difficulties prevent them from reaching this aim. These include: upper management not prioritizing human and material resources to the dietetic services when making resource allocation decisions; a perception that upper management considers their work to be of lesser importance; delayed overtime payments; lack of periodic training; managers lacking administrative skills; insufficient dietitian staff assistants, leading to overwork, at the same time as there is an excess of dietitians; unhealthy environmental working conditions – high temperature, high humidity, loud and constant noise level, poor ventilation; lack of food, and kitchen utensils and equipment; and relationship conflicts with chief dieticians and co-workers. Conclusion From these findings, improvement in staff motivation could be achieved by considering non-financial incentives, such as improvement in working conditions and showing appreciation and respect through supervision, training and performance appraisal. Management action, such as investments in intermediary management so that managers have the capacity to provide supportive supervision, as well as better use of performance appraisal and access to training, may help overcome the identified problems.

Analyzing convergence of Agricultural and Rural Areas in the Enlarged EU: The case of Hungary

The fall of the Berlin Wall opened the way for a reform path – the transition process – which accompanied ten former Socialist countries in Central and South Eastern Europe to knock at the EU doors. By the way, at the time of the EU membership several economic and structural weaknesses remained. A tendency towards convergence between the new Member States (NMS) and the EU average income level emerged, together with a spread of inequality at the sub-regional level, mainly driven by the backwardness of the agricultural and rural areas. Several progresses were made in evaluating the policies for rural areas, but a shared definition of rurality is still missing. Numerous indicators were calculated for assessing the effectiveness of the Common Agricultural Policy and Rural Development Policy. Previous analysis on the Central and Eastern European countries found that the characteristics of the most backward areas were insufficiently addressed by the policies enacted; the low data availability and accountability at a sub-regional level, and the deficiencies in institutional planning and implementation represented an obstacle for targeting policies and payments. The next pages aim at providing a basis for understanding the connections between the peculiarities of the transition process, the current development performance of NMS and the EU role, with particular attention to the agricultural and rural areas. Applying a mixed methodological approach (multivariate statistics, non-parametric methods, spatial econometrics), this study contributes to the identification of rural areas and to the analysis of the changes occurred during the EU membership in Hungary, assessing the effect of CAP introduction and its contribution to the convergence of the Hungarian agricultural and rural. The author believes that more targeted – and therefore efficient – policies for agricultural and rural areas require a deeper knowledge of their structural and dynamic characteristics.

I diritti particolari dei soci nelle S.r.l.

Il tema oggetto della presente tesi di dottorato trae spunto dall'analisi dell'art. 2468 c.c. nel quale può dirsi contenuto il nucleo fondamentale della disciplina della partecipazione sociale. In primo luogo vi è un'analisi comparata dell'istituto in esame con quelli previsti negli altri paesi europei. Dopo una breve analisi di diritto comparato ci si è concentrati sulla legislazione italiana ed, in particolare, l'elaborato cerca di dare una risposta ai seguenti interrogativi: a) quali sono i “particolari diritti” ex art. 2468 c.c.? b) si può parlare di “categorie speciali di partecipazioni”? Con riferimento al primo interrogativo va considerato che il modello legale prevede che i diritti particolari attribuibili ai soci riguardano l’amministrazione della società o la distribuzione degli utili. Tale disciplina sussiste quando l’atto costitutivo attribuisce i particolari diritti senza disporre nulla sulla loro trasferibilità, modificabilità ed inerenza alla partecipazione sociale piuttosto che alla persona del socio. Ci si è chiesti quali siano i confini delle due categorie espressamente previste dall’art. 2468, 3 c.c. e se tale previsione sia tassativa piuttosto che esemplificativa, aprendosi quindi la strada alla libera determinabilità dei diritti sociali, alla stregua di quanto sancisce l’art. 2348, 2 c.c., in merito alle azioni “speciali”. Si giunge così alla conclusione che la previsione sia esemplificativa e che anche nelle s.r.l. le parti sono libere di attribuire ai soci diritti sociali diversi da quelli derivanti dal modello legale, nei limiti derivanti da specifiche norme imperative. Nel secondo capitolo sono stati approfonditi i principi dettati dall’art. 2468 c.c., la natura di tali "particolari diritti" ed i loro profili di qualificazione nonché le loro esplicazioni contenutistiche Nel terzo capitolo si è analizzato cosa accade ai "particolari diritti" in caso di vicende modificative. Nel quarto capitolo poi è stato affrontata la controversa questione relativa alla possibilità di creare delle “categorie di quote”.

Novita' sul mercato dei sistemi di pagamento: Gli istituti di pagamento e gli istituti di moneta elettronica

La presente trattazione analizza le novità normative apportate dalle recenti direttive europee sui servizi di pagamento e sulla moneta elettronica (rispettivamente la direttiva 2007/64/CE, c.c. Payment Services Directive o PSD, e la direttiva 2009/110/CE, detta Electronic Money Directive 2 o EMD2). Al fine di incrementare la competitività dei servizi di pagamento, sono stati introdotti nuovi prestatori di servizi di pagamento, non bancari, gli Istituti di Pagamento (IP) e gli Istituti di Moneta Elettronica (IMEL), a cui è stata attribuita la possibilità di far ricorso al contratto di conto di pagamento per la gestione dei servizi di pagamento con possibilità di finanziamento agli utenti. La prima parte della presente trattazione è dedicata alla configurazione giuridica dei nuovi prestatori di servizi di pagamento, influenzante la diffusione dei pagamenti digitali e della moneta elettronica. La seconda parte è rivolta alla ricostruzione giuridica del conto di pagamento, contratto – tipo per la gestione in conto dei servizi di pagamento, ed all’analisi delle modalità di erogazione dei finanziamenti agli utenti. Le direttive predette hanno inoltre attribuito ad IP ed IMEL la facoltà di emettere le carte di pagamento a spendibilità generalizzata, ossia carte di debito e carte di credito. In quanto abilitati all’emissione di moneta elettronica, gli IMEL possono inoltre emettere i c.d. borsellini di moneta elettronica, cioè i dispositivi di memorizzazione e di movimentazione della moneta elettronica. Nella terza parte della trattazione vengono, pertanto, presi in analisi la natura di tali strumenti di pagamento e le differenze intercorrenti rispetto agli affini strumenti bancari. In particolare, ampio spazio è dedicato alla ricostruzione giuridica dei borsellini di moneta elettronica, la cui diffusione tra gli utenti potrebbe avere l’effetto di favorire la progressiva digitalizzazione dei pagamenti e la realizzazione della cashless society.

Kolloide und ihre Überstrukturen als Bausteine zur Herstellung funktioneller Materialien

In dieser Arbeit wird die Synthese von Polymerkolloiden mit unterschiedlichen Formen und Funktionalitäten sowie deren Verwendung zur Herstellung kolloidaler Überstrukturen beschrieben. Über emulgatorfreie Emulsionspolymerisation (SFEP) erzeugte monodisperse sphärische Kolloide dienen als Bausteine von Polymeropalen, die durch die Selbstorganisation dieser Kolloide über vertikale Kristallisation (mit Hilfe einer Ziehmaschine) oder horizontale Kristallisation (durch Aufschleudern oder Aufpipettieren) entstehen. Durch die Kontrolle der Kugelgröße über die Parameter der Emulsionspolymerisation sowie die Einstellung der Schichtdicke der Kolloidkristalle über die Anpassung der Kristallisationsparameter ist die Erzeugung von qualitativ hochwertigen Opalen mit definierter Reflektionswellenlänge möglich. Darüber hinaus kann die chemische und thermische Beständigkeit der Opale durch den Einbau von Vernetzern oder vernetzbaren Gruppen in die Polymere erhöht werden. Die Opalfilme können als wellenlängenselektive Reflektoren in auf Fluoreszenzkonzentratoren basierenden Solarzellensystemen eingesetzt werden, um Lichtverluste in diesen Systemen zu reduzieren. Sie können auch als Template für die Herstellung invertierter Opale aus verschiedenen anorganischen Oxiden (TiO2, Al2O3, ZnO) dienen. Über einen CVD-Prozess erzeugte ZnO-Replika besitzen dabei den Vorteil, dass sie nicht nur eine hohe optische Qualität sondern auch eine elektrische Leitfähigkeit aufweisen. Dies ermöglicht sowohl deren Einsatz als Zwischenreflektor in Tandemsolarzellen als auch die Herstellung hierarchischer Strukturen über die Elektroabscheidung von Nanokristallen. In einem weiteren Teil der Arbeit wird die Herstellung funktioneller formanisotroper Partikel behandelt. Durch die Entmischung von mit Monomer gequollenen vernetzten Partikeln in einer Saatpolymerisation sind mehrere Mikrometer große Kolloide zugänglich, die aus zwei interpenetrierenden Halbkugeln aus gleichen oder verschiedenen Polymeren bestehen. Dadurch sind unter anderem Glycidyl-, Alkin- und Carbonsäuregruppen in die eine oder die andere Halbkugel integrierbar. Diese funktionellen Gruppen erlauben die Markierung bestimmter Partikelhälften mit Farbstoffen, die Beschichtung von Partikelbereichen mit anorganischen Oxiden wie SiO2 sowie die Erzeugung amphiphiler formanisotroper Partikel, die sich an Grenzflächen ausrichten lassen. Das Synthesekonzept kann - ausgehend von mittels SFEP erzeugten stark vernetzten PMMA-Partikeln - auch auf kleine Kolloide mit Größen von mehreren hundert Nanometern übertragen werden.

Longitudinal patterns in survival, comorbidity, healthcare utilization and quality of care among older women following breast cancer diagnosis

OBJECTIVES To compare longitudinal patterns of health care utilization and quality of care for other health conditions between breast cancer-surviving older women and a matched cohort without breast cancer. DESIGN Prospective five-year longitudinal comparison of cases and matched controls. SUBJECTS Newly identified breast cancer patients recruited during 1997–1999 from four geographic regions (Los Angeles, CA; Minnesota; North Carolina; and Rhode Island; N = 422) were matched by age, race, baseline comorbidity and zip code location with up to four non-breast-cancer controls (N = 1,656). OUTCOMES Survival; numbers of hospitalized days and physician visits; total inpatient and outpatient Medicare payments; guideline monitoring for patients with cardiovascular disease and diabetes, and bone density testing and colorectal cancer screening. RESULTS Five-year survival was similar for cases and controls (80% and 82%, respectively; p = 0.18). In the first follow-up year, comorbidity burden and health care utilization were higher for cases (p < 0.01), with most differences diminishing over time. However, the number of physician visits was higher for cases (p < 0.01) in every year, driven partly by more cancer and surgical specialist visits. Cases and controls adhered similarly to recommended bone density testing, and monitoring of cardiovascular disease and diabetes; adherence to recommended colorectal cancer screening was better among cases. CONCLUSION Breast cancer survivors’ health care utilization and disease burden return to pre-diagnosis levels after one year, yet their greater use of outpatient care persists at least five years. Quality of care for other chronic health problems is similar for cases and controls.

A "Beyond WTO" Scenario for Swiss Agriculture: Consequences for Income Generation and the Provision of Public Goods

The conclusion of the Doha Round negotiations is likely to influence Swiss agricultural policy substantially. The same goes for a free trade agreement in agriculture and food with the European Communities. Even though neither of them will bring about duty-free and quota-free market access, or restrict domestic support measures to green box compatible support, both would represent a big step in that direction. There is no empirical evidence on the effect of such a counterfactual scenario for Swiss agriculture. We therefore use a normative mathematical programming model to illustrate possible effects for agricultural production and the corresponding agricultural income. Moreover, we discuss the results with respect to the provision of public goods under the assumption of continuing green box-compatible direct payments. The aim of our article is to bring more transparency into the discussion on the effects of freer and less distorted trade on the income generation by a multifunctional agriculture. The article will be organized as follows. In the first Section we specify the background of our study. In the second section, we focus on the problem statement and our research questions. In Section 3, we describe in detail a counterfactual scenario of “duty-free, quota-free and price support-free” agriculture from an economic as well as a legal perspective. Our methodology and the results are presented in Section 4 and 5 respectively. In Section 6, we discuss our results with respect to economic and legal aspects of multifunctional agriculture.

Health Care Cost Analysis

This afternoon you will be working on descriptive statistics, such as what is the total number of discharges in the state of Montana for a given Diagnosis Related Group (DRG), what is the average payment of a given DRG, and what is the range of payments of a given DRG. We will also formulate and solve a statistical question such as is there a relationship between the size of a hospital and the average payment of a given DRG.

Do Taxes Matter in the CAPM?

The traditional literature on the CAPM assumes that investor's tax payments simply vanish from the model. This assumption is not at all consistent with the actual behavior of the Treasury. The theory of general equilibrium states that an interest rate rf = 0 will not affect prices if taxes are introduced. We show that this result can be extended to the CAPM if the tax payments are redistributed among investors.