This paper describes the architecture for a collaborative Car Pooling System based on a credits mechanism to motivate the cooperation among users. Users can spend the accumulated credits on parking facilities. For this, we propose a business model to support the collaboration between a car pooling system and parking facilities. The Portuguese Lisbon’s Metropolitan area is used as application sc...

The Patient Protection and Affordable Care Act (PPACA) provides tax credits and subsidies for the purchase of qualifying health insurance plans on state-run insurance exchanges. Contrary to expectations, many states are refusing or otherwise failing to create such exchanges. An Internal Revenue Service (IRS) rule purports to extend these tax credits and subsidies to the purchase of health insur...

Documentary letters of credit have historically been an important and popular method of payment in international trading transactions. In fact, they have been described as the “lifeblood of international commerce.” A number of uniform international practices have developed for their use, many of which are codified in international rules such as Uniform Customs and Practice for Documentary Credi...

We assessed the water requirements of ethanol from corn grain and crop residue. Estimates are explicit in terms of sources-green (GW) and blue (BW) water, consumptive and nonconsumptive requirements across the lifecycle, including evapotranspiration, application and conveyance losses, biorefinery uses, and water use of energy inputs, and displaced requirements or credits due to coproducts. Etha...

The concept of carbon credit arose out of increasing awareness of the need to reduce emissions of greenhouse gases to combat global warming which was formalized in the Kyoto protocol. In addition to contribution to sustainable development with energy recovery in the form of methane, carbon credits can be claimed by application of advanced anaerobic processes in wastewater treatment for reducing...

The 1997 creation of the Hope and Lifetime Learning Tax Credits marked a dramatic shift in the way in which federal support for college expenses is distributed to students and their families. Unlike other aid programs, the tax credits have exceptionally broad eligibility requirements, and there is a significant delay between when a recipient enrolls in college and when they receive the benefit....

ATM has been adopted as the main high speed technology in both wide and local area networks. When ATM is combined with credits −the flow control mechanism that is particularly suitable for local data communication− it becomes appropriate for multiprocessor interconnection networks as well. Actually, credit-flowcontrolled ATM has similarities with wormhole routing, one of the most popular archit...

This article overviews currently available options for rewarding peer reviewers. Rewards and incentives may help maintain the quality and integrity of scholarly publications. Publishers around the world implemented a variety of financial and nonfinancial mechanisms for incentivizing their best reviewers. None of these is proved effective on its own. A strategy of combined rewards and credits fo...

A dividend imputation tax system provides shareholders with a tax credit that can be used to offset personal tax on dividend income. The size of this credit depends on tax paid at the corporate level so that the “double taxation” of dividends is effectively eliminated. This paper shows how to infer the value of imputation tax credits (which is an important input into the weighted-average cost o...

It has been over twenty years since the advent of frequent flyer programs at major airlines.' Yet, the Internal Revenue Service ("IRS" or "Service") has left unsettled the controversy surrounding the taxability of credits earned by employees through these programs. This inaction is surprising given the following factors: (1) well-established taxation principles found in code and case law that s...