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Small Business Draft - Committee on Ways and Means

Strengthening the Economy and Increasing Wages by Making the Tax Code Simpler and Fairer for America’s Small Businesses Whether operated as sole proprietorships, partnerships, or S corporations, small businesses continue to be the driving force for economic growth and job creation in the American economy and have generated 65 percent of net new jobs over the past 17 years according to the Small Business Administration. Despite their significant contributions, however, small businesses and entrepreneurs face a daunting array of Federal tax rules and regulations that consume valuable time and resources. Consider the following small business facts: Tax compliance costs are 65 percent higher for small businesses than for big• businesses, costing small business owners $18 billion to $19 billion per year. Nearly nine out of every ten small businesses rely on outside tax preparers, and• according to data provided by the Internal Revenue Service, a business taxpayer spends an average of 23 hours on tax compliance. The current patchwork of complex and often inconsistent rules often leads to disparate• results depending on the organizational structure of the business. The combined impact of these tax costs and complexity means fewer resources to expand a business, hire new employees, and increase wages and benefits. Tax reform done right should make the code simpler and fairer, while strengthening our economy. The discussion draft is the result of multiple public hearings and witness testimony. As part of a broader, comprehensive tax reform package that significantly lowers rates for individuals, small businesses, and corporations, the draft reforms and simplifies a number of tax rules affecting small businesses and their workers. The discussion draft also offers two approaches to modernize the way the United States taxes pass-through businesses, such as partnerships and S corporations. In the interest of transparency, the Committee is soliciting feedback from a broad range of stakeholders, practitioners, economists, and members of the general public on how to improve this proposed set of reforms. To help strengthen the economy by helping small businesses expand operations, hire new workers and increase wages and benefits, the discussion draft contains several commonsense reforms that simplify tax compliance for small businesses and provide certainty with respect to the ability of small businesses to recover certain costs immediately. Spur Investment by Providing Permanent Expensing of Investments in Equipment and Property. The draft makes permanent section 179 expensing at pre-stimulus levels, allowing small businesses to deduct immediately investments in new equipment and property up to $250,000, with the deduction phased out for investments exceeding $800,000 (both amounts indexed for inflation). Without legislation, these levels will revert to $25,000 and $200,000, respectively, in 2014, which would be a tax increase for these employers. The draft also makes permanent the current-law provisions allowing computer software and certain investments in real property to qualify for section 179 expensing. This proposal is based on a provision of H.R. 886, introduced by Reps. Jim Gerlach (R-PA) and Ron Kind (D-WI). The proposal applies to tax years after December 31, 2013. Simplify and Expand Use of Cash Accounting for Small Businesses. The draft replaces the current array of complicated tax-accounting rules that apply to small businesses and farms with a uniform rule under which all businesses with gross receipts of $10 million or less may use the cash method of accounting...

Dubai Tours Packages
by joytravelss 0 Comments favorite 70 Viewed Download 0 Times

An emirate of the United Arab Emirates, Dubai lies right innards the Arabian Desert. Successfully combining technology with the best that nature has to proposal, desert safaris, super malls, beaches, Dubai is commutation right on top with its disproportionate buildings, and skiing to boot. Skiing in a infertile state!?! You can do it, in Dubai.

15-Panduan penulisan Penerbitan Buku Teks

PANDUAN PENULISAN & PENERBITAN BUKU TEKS Panduan ini merupakan petunjuk penulisan buku pelajaran (ilmiah populer) yang digunakan untuk menentukan kelayakan naskah bagi penerbit. Panduan ini membahas pengertian buku pelajaran & diktat, tujuan penulisan buku pelajaran, isi buku pelajaran, sampul buku, bagian pembuka, bagian utama dan bagian penutup serta ketentuan jumlah halaman. Buku Pelajaran (Text book) & Diktat Buku pelajaran adalah bahan/materi pelajaran yang dituangkan secara tertulis dalam bentuk buku dan digunakan sebagai bahan pelajaran (sumber informasi) sebuah mata kuliah bagi mahasiswa dan pengajar susuai dengan kebutuhan lapangan/industry dan tuntutan perkembangan teknologi dan atau kurikulum. Diktat adalah catatan tertulis suatu bidang studi yang disiapkan oleh guru/dosen untuk mempermudah pengayaan materi pelajaran atau bidang studi yang dibahas dalam proses pembelajaran (Ilvandri, 2011). Diktat yang baik merupakan draft buku ajar yang belum diterbitkan. Tujuan penulisan buku pelajaran a. Menyediakan buku susuai dengan kebutuhan mahasiswa, institusi dan lapangan/ industry serta serta tuntutan perkembangan teknologi atau kurikulum. b. Mendorong penulis/dosen untuk berkreasi dan kreatif membagikan ilmunya kepada masyarakat. c. Mendorong penulis untuk meng-update ilmunya sesuai dengan kriteria tuntutan buku layak terbit mencakup subdstansi, bahasa dan potensi pasar. d. Mendukung penulis untuk menerbitkan buku bila belum terbit. Isi Buku Pelajaran Isi buku pelajaran berupa teori, konsep, formula atau aturan terkini dilengkapi dengan contoh-contoh masalah atau studi kasus serta solusinya. Isi buku harus orsinil dengan merujuk dari berbagai sumber. Informasi tepat, dapat dipercaya dan dipertanggungjawabkan kepada pembaca dan semua pihak terkait. Isi tersusun dengan baik atau dengan alur informasi yang mudah dipahami. Buku pelajaran dan diktat yang baik memenuhi tiga aspek pendidikan yaitu ilmu pengetahuan (knowledge), keterampilan (skills) dan sikap atau perilaku (attitude). Aspek tersebut seperti yang dinyatakan oleh UNESCO (1994) yaitu: Learn to know, Learn to do, Learn to be dan Learn to live together. Ketiga aspek tersebut dipertimbangkan sesuai dengan jenjang pendidikan dan kebutuhan. Sampul Buku Sampul buku bagian depan memuat: a. Judul buku : Judul harus spesifik dan relevan sesuai dengan isi buku dan menggunakan kata-kata kunci dan powerful. b. Nama penulis : Nama penulis ditulis lengkap, tidak menggunakan nama samaran sesuai dengan ketentuan penulis buku ilmiah. c. Logo atau nama penerbit bila sudah diterbitkan...

PRE-AWARD AUDIT UNTUK PENGADAAN BARANG JASA ...

PRE-AWARD AUDIT UNTUK PENGADAAN BARANG JASA SEBAGAI ALTERNATIF PENINGKATAN PERAN APIP Pengadaan barang/jasa masih menjadi primadona bagi pelaku korupsi di Indonesia. Kondisi ini diperburuk dengan APIP yang masih mengandalkan post audit yaitu melakukan audit setelah proses pengadaan barang jasa selesai. Dengan post audit peran APIP sebagai quality assurance proses pengadanaan barang/jasa kurang optimal dimana penghematan dan best value of money tidak tercapai optimal. Alternatif terbaik bagi APIP adalah lebih banyak melakukan current audit untuk menghasilkan penghematan. Korupsi di Indonesia paling banyak dilakukan lewat modus pengadaan barang/jasa pemerintah. Proyek Fasilitas Olah Raga di Hambalang, Bogor dengan nilai Rp 2,5 Trilyun menurut BPK terdapat indikasi kerugian negara Rp 243,66 milliar (Kompas.com, 31 Oktober 2012), Proyek simulator SIM senilai Rp 196 milliar diduga dikorupsi sehingga menimbulkan kerugian Negara sebesar Rp 144 milliar (Tempo.com, 24 April 2012), dan Proyek pengadaan Al-quran dan Laboratorium yang membagi-bagi fee Rp. 103,2 milliar (Kompas.com, 6 Mei 2013). Data di atas menunjukkan bahwa seandainya uang tersebut dapat dicegah sebelum terjadi transaksi pengadaan barang/jasa dapat dibayangkan penghematan yang dapat dilakukan. Pengalaman Negara Amerika Serikat dalam menerapkan pre-award audit berhasil menghemat anggaran Negara dengan cukup signifikan. Laporan US Government Accountability Office atas manajemen pengadaan barang/jasa di lingkungan Veterans Affairs Federal Supply Schedule dari tahun 1999 sampai dengan 2004 menunjukkan penghematan besar dari penerapan pre-award audit dibandingkan dengan post-award audit. Tabel 1 menunjukkan hasil penghematan yang bisa dilakukan melalui audit pre award dan audit post award dalam proses pengadaan barang/jasa bidang kesehatan dimana pre award menghasilkan penghematan yang lebih besar dibandingkan dengan post award. Dalam kurun waktu 5 (lima) tahun terakhir penghematan melalui pre award mencapai 62,68 % dari total penghematan yang mencapai $ 240,6 millon. Pengalaman Amerika Serikat menghemat anggaran Negara dari pengadaan barang/jasa melalui penerapan pre award bisa memberikan inspirasi bagi APIP melakukan audit pengadaan barang/jasa dengan pre award. Ketika para auditor hanya terlibat pada akhir proses pengadaan barang/jasa (post award) maka penghematan biaya/anggaran publik sering tidak tercapai. 2. Pembahasan 2.1 Apakah pre-award audit Sesuai dengan pembahasan dalam Forum Komunikasi JFA dan Kepegawaian tahun 2010, preaward audit didefinisikan sebagai audit yang dilaksanakan untuk memberikan keyakinan yang memadai bahwa calon penyedia barang/jasa yang diusulkan oleh panitia pengadaan memiliki kelayakan/kemampuan kerja dan keuangan untuk melaksanakan kontrak serta harga yang ditawarkan adalah wajar dan secara ekonomis menguntungkan negara. Federal Acquisition Regulation (FAR) mendefinisikan pre-award audit sebagai “an evaluation of a prospective contractor’s capability to perform a proposed contract” (FAR, 2005). USAID dalam Contract Information Bulletin 92-16 menyatakan bahwa “A pre-award audit is a tool that the contracting officer can use to acquire information in order to determine the reasonableness of the offeror's proposed cost or price. The pre-award audit is a detailed analysis of the proposal, and contains information on the basis and method used by the offeror in proposal preparation, and any discrepancies in the way in which the cost or pricing data were used in preparing the proposal. (USAID, 1992). Dari penjelasan di atas maka pre-award audit merupakan audit atas kemampuan calon kontraktor /penawar (offeror) menyelesaikan pekerjaan dan memastikan biaya atau harga yang diajukan dalam penawaran merupakan biaya dan harga yang rasional. Tujuan utama dari pre-award audit antara lain sebagai upaya pencegahan korupsi, kolusi, dan nepotisme dalam proses pengadaan barang/jasa. Disamping tujuan tersebut, pre-award audit juga bertujuan memberikan pendapat (quality assurance) bahwa proses pengadaan barang/jasa telah taat pada peraturan, kemampuan penyedia barang/jasa menyelesaikan pekerjaan , dan kewajaran harga penawaran...

Membuat Website Lebih Powerfull dengan WordPress - h 3333 ro web

Membuat Website Lebih Powerfull dengan WordPress Awalnya memang WordPress dibuat untuk sebuah blog. Meskipun sekarang masih diperuntukkan buat blog, bukan berarti kita tidak bisa memanfaatkannya untuk hal lain. Kita bisa saja membuat toko online dengan WordPress, membuat web profile, atau yang lainnya. Sangat disayangkan jika WordPress hanya dibuat untuk blog. Pengelolaannya sangat sederhana sehingga mau dibuat website jenis apapun, selama kita mampu berkreasi, saya yakin bisa saja. Dalam artikel ini saya sengaja membuat website menggunakan WordPress. Saya akan menjelaskan mulai dari proses instalasi WordPress di komputer lokal, menginstal template/theme, menginstal plugin, teknik membuat artikel, memublikasikannya melalui layanan hosting, sampai promosi. Anda bisa mengembangkan sendiri website sesuai kebutuhan dengan mengikuti langkah demi langkah yang diberikan di sini. Jika mengalami kesulitan saat instalasi, di masing-masing ekstensi juga disediakan cara menginstal atau memodifikasinya. Atau, bisa juga berkonsultasi dengan saya. Jika ingin konsultasi dengan saya, usahakan kirim ekstensi (theme maupun plugin) supaya bisa saya coba dahulu sebelum dijelaskan masalahnya. Sampai saat ini, banyak buku maupun e-book yang membahas tentang WordPress dengan berbagai metoda dan cara. Jika kita membeli lebih dari satu, kadang suka ada masalah. Terutama saat menginstal mini server. Di setiap buku atau e-book, menggunakan mini server yang berbeda, sehingga bila kita memiliki lebih dari satu buku dengan mini server yang berbeda, bisa bentrok. Untuk itu, pastikan di komputer Anda hanya ada satu mini server. Meskipun ada anjuran untuk menginstal mini server di buku yang Anda beli, gunakan saja mini server yang sudah ada. Tidak perlu lagi menginstal mini server yang dibahas dalam buku tersebut. Lalu, apa saja mini server yang dimaksud? Berikut ini jenis mini server yang mungkin sudah Anda miliki. Dari keenam mini server tersebut, saya menggunakan XAMPP. Sebab, mini server ini bisa digunakan di berbagai platform, seperti: Windows, Linux, dan MacOS. Dengan demikian, buku ini bisa digunakan di berbagai system operasi yang Anda miliki. Meskipun yang dibahas di sini hanya pada Windows XP, yang membedakan adalah saat install mini server dan lokasi penyimpanan file WordPress saja. Untuk proses instalasi dan modifikasi WordPress, di semua system operasi sama saja. Selain paket yang disediakan, pastikan software pendukung di masing-masing system operasi sudah Anda install. Paket instalasi yang diberikan dalam bentruk zip, sehingga pada system operasi yang digunakan harus sudah terinstal software kompresi (winzip atau winrar). Sebab, pada beberapa kasus, sering error ketika menginstal plugin. Setelah diinstal software kompresi, baru bisa diinstal...

CmpSci 491IP, iOS Programming Spring 2013, TuTh 9:30 - 10:45 ...

CmpSci 491IP, iOS Programming Book: Beginning iPhone 6 Development, Dave Mark and Jeff LaMarche, Apress. Currently only available as an e-book, direct from publisher Optional Reference: Programming in Objective-C 2.0, 2nd Edition, Stephen Kochan, Addison Wesley In this seminar we will be exploring how to program Apple iDevices. While they are just plain cool and fun to work with, the “serious intellectual motivation” for our work is that mobile platforms are now a major part of the industry, and present special challenges such as limited power, memory, and screen space. They also offer some exciting hardware features such as touch-screen, accelerometer, location awareness, camera, sound, etc., and of course extreme portability, that make possible some innovative applications. Learning ObjectiveC and the Cocoa Touch API is, like learning any new language, a good exercise to develop mental flexibility and new perspectives on how languages and OO libraries can be designed. We are jumping to iOS 6, even though books and resources for learning it are still scarce because it presents new approaches and paradigms that are likely to last a while. However, many of the basics remain the same. So we’ll start with basics, and then later will transition to iOS 6 specific features as necessary and depending on people’s interests. Because this is a seminar, there is flexibility to explore different aspects of the APIs, and because the library is huge, we can’t hope to cover it all. The class will be run as a seminar in which students prepare and give presentations. Initially, I’ll do a few lectures to lay some groundwork and provide time for you to prepare. At least a week before your presentation, you should schedule a time with me to plan what you will do with your time. You have an hour or more, and I expect you to use it. Your presentations can begin with walking the class through examples from the book, but part of the grading of them will be in how much you take us beyond the book. If you have a laptop that can run XCode and the iPhone simulator, you should always bring it to class, because we’ll be actively going through examples, testing out ideas, sharing what we discover, and sometimes helping each other with solving problems. Later in the semester, we’ll switch into project mode. You’ll be developing a project proposal for an app, including a simple business plan, schedule, and so on. Projects can be done individually or in a team. During that phase, some class time will be devoted to project reviews and demos, working as a group to come up with solutions to problems, etc. Projects will be proposed and get under way while we are still in the first phase of the course. ..

Heart Attack Symptoms and Calling 9-1-1 Campaign for Spanish ...

Heart Attack Symptoms and Calling 9-1-1 Campaign for Spanish Speaking Women Proposals must be received no later than November 1, 2012, at 5:00 p.m. Mountain Time. Please submit proposals in Microsoft Word or PDF format to owhapplication@jsi.com or mail to JSI, ATTN: Jodie Albert, 1725 Blake Street, Suite 400, Denver, Colorado 80202. Please DO NOT submit proposals to the U.S. Department of Health and Human Services (HHS) Office on Women’s Health (OWH) or the Regional Offices on Women’s Health. Please read and follow all instructions prior to preparing and submitting your proposal. B. Funding Available Funding is available for activities and events in support of the Spanish language awareness campaign, “Make The Call. Don’t Miss a Beat”. Building upon the national public awareness begun under this campaign in 2011, the outreach focus of the campaign in 2013 is to encourage Spanish speaking Latinas from across the country over age 50 to recognize the signs and symptoms of a heart attack and to call 9-1-1 promptly. Community-based partnerships and collaborations with Hispanic/Latino organizations/entities are strongly encouraged and funding priority will be given to applicants demonstrating these partnerships. One $10,000 award will be made per DHHS region. This is a competitive process. All proposals will be reviewed by an objective technical review panel. Applicants will be notified by e-mail or mail by December 10, 2012 regarding funding decisions. C. Who Can Apply Funding is available to eligible entities located in the 50 states, the District of Columbia, the six U.S.Affiliated Pacific Island Jurisdictions, Puerto Rico, and the U.S. Virgin Islands. Eligible entities include public and private organizations, community- and faith-based organizations, health professionals’ organizations, colleges and universities, community health centers, hospitals, health departments, and tribal and urban Indian organizations. Organizations may submit only one proposal for this funding opportunity. If more than one proposal is submitted by any one organization, none of the proposals from that organization will be reviewed or considered for funding. An exception will be made for national organizations with affiliates where individually incorporated affiliates of the same national organization may each submit a proposal for consideration. An exception will also be made for universities with the caveat that different schools within the same university may not submit more than one proposal. Finally, organizations working together on the same project may only submit one proposal for that project. Background OWH was established in 1991 in the Office of the Assistant Secretary for Health, within the Office of the Secretary. Its mission is to improve the health of American women by advancing and coordinating a comprehensive women’s health agenda throughout the U.S. Department of Health and Human Services (HHS). The HHS Office on Women’s Health is the government’s champion and primary agent for women’s health issues, working to redress inequities in research, health care services, and education that have historically placed the health of women at risk. OWH is the Department’s focal point for ensuring that women’s health policy, practice, and research are mutually informed and effectively integrated within HHS. OWH accomplishes this by collaborating with other federal and non-federal partners on behalf of women and girls. OWH provides leadership to promote equity for women and girls through sex and gender specific approaches. OWH has staff located in Washington, D.C. and a network of Regional Women’s Health Coordinators (RWHCs) located in each of the ten federal regions. The RWHCs coordinate and implement national public health initiatives to promote a greater focus on women's health issues at the regional, state, and local levels. The RWHCs advance the mission of the OWH by administering programs that improve the health of women in communities across the country and by coordinating activities in health care service delivery, research, and public and health professional education. Sensitivity to local, state, and regional needs in women's health is reflected in their work to identify priority health areas, to establish networking relationships, and to implement initiatives addressing regional women's health concerns. For additional information about the RWHCs and the regional offices.As part of its strategic plan, OWH continues to fund evidence-based interventions to address gaps in women’s health that are not addressed at the national level by any other public or private entity. ..

EECE 418 – Pre-proposal: The Interface on the LG Chocolate ...

EECE 418 – Pre-proposal: The Interface on the LG Chocolate TG800 Cellular Phone Description I have chosen the interface of the LG Chocolate TG800, a popular last-generation GSM cellular phone. The LG Chocolate was originally marketed as a mid-level slide-up camera phone for the style-conscientious user. The TG800 is a slide phone; the phone is unlocked and ready to receive input when the top section of the cell phone is slid upwards, revealing a standard T9 keypad as indicated in the figure below. Figure 1: LG Chocolate TG800 Slide Phone The entire region surrounding and inside the silver box on the top of the phone acts as nine different buttons, all of which are touch-sensitive. On either side of the phone are two tactile buttons. The three interface problems I am addressing with the TG800 are: 1. User has no visual cues to suggest what the four short-cut arrows do. 2. The button which allows the user to access certain features during a call (such as to hold the call or mute) is immediately adjacent to the end-call button. 3. The buttons on one side of the phone allows for volume adjustments while the buttons on the other side of the phone allows the user to turn off the phone or hang up; it is easy to accidentally press the power button when we simply wish to adjust the volume. These problems will be explained in further detail in the next section. Analysis The LG Chocolate interface allows the user to access the various functions of the phone; the user can make a call, take photos with the built-in camera or listen to music stored on the internal memory, and perform many other tasks through the phone interface. As with most cellular phones, the user demographics of the LG Chocolate are extremely wide and varied. While the product may have been marketed towards young, style-savvy users, the LG Chocolate has been adopted by members of other demographics. The following is a very small sampling of possible functional and non-functional requirements of the LG Chocolate phone: Functional Requirements: 1. The interface must allow for the user to make calls from the default state by either inputting the number to be dialed on the keypad or the user may scroll through the contact list and select a contact to call. 2. The interface must allow for the user to access the phone’s additional features including the camera, media player, etc. 3. The interface must allow for the user to quickly answer incoming calls and disconnect when finished. 4. The interface must allow for the user to adjust the volume of the speaker during a call. 5. The interface must allow for the user to access advanced calling features mid-call. Non-Functional Requirements: 1. The interface must respond to user input in no more than 0.5 seconds at any given time. One major problem with the interface of the LG Chocolate is the use of the arrow shortcut keys. The arrow keys on the touch pad allow the user to navigate menus in a self-explanatory manner. However, when the phone is in the default state, immediately after sliding the cover up and unlocking the phone, the four arrows are mapped to different functions, allowing the user to bypass the traditional menu screen and access specific components of the phone’s features quickly. However, since there are no visual cues to represent what the arrows do, the user must rely solely on memory to determine which features map to these shortcut arrows. Unless the user remembers exactly what the arrows do, it is more efficient to simply navigate through the traditional menu system. Another problem with the LG Chocolate interface is that in order to access the phone’s...

Consumer Products Packaging Design - Wright Design

Consumer Products Packaging Design The Design Process and Some Basic Tips Package design for a new consumer product is as important as the product inside. This article will present a brief roadmap for designing the package for optimum effectiveness. Ideally the package designer will be a professional with strong consumer products experience. Except for the product itself, there is nothing more important to a product’s success than having a hardworking, truly sales generating package. If the package is not designed right, the trade will never buy the product and the consumer will never try it. The first section of this article reviews a typical Design Process. The second section offers some basic Packaging Design Tips. The Design Process Packaging Design - Preparation Here’s a typical Design Process. It is important to use a step by step organized approach to develop packaging design. Among other things, it helps to define which steps are client responsibilities and which are responsibilities of the design firm. 1. The first step in the process is for the client to describe the assignment to the design firm, assemble all relevant information and materials, list product benefits and key points in their priority of importance and clarify any mandatories. A “mandatory” is something that is required for the category or company. A “category” example would be the legal way a product should be described. A “company” example could be that the company president doesn’t like the color red. That means that the designer won’t use red! 2. The second step is for the design firm to prepare a proposal for the client. The proposal should include the designer’s understanding of the assignment and responsibilities, and how the designer plans to execute the assignment, spelling out deliverables, timetables and costs for each module or phase in the process. 3. The third is the most important step in the design process and it has nothing to do with graphics. The client and/or the design firm must develop a Communications Strategy that includes a strong USP - Unique Selling Proposition - (sometimes referred to as a Brand Positioning or the Brand Essence) as well as specific design direction for the specific project. The USP gives the trade and consumer a clear understanding of what makes your product different and better than your competition. There is nothing more important to the designer than to have a clear, powerful Brand Positioning to execute. The Design Process Packaging Design - Preparation A Brand Positioning Formula Unique or Preemptive* What is different about your product or service? In what ways is your offering different from your competition? Relevant Among those things that are different about your product or service, what differences are relevant? What is the most important unique attribute to your prospect target market? Believable Is your claim (your product/service difference) believable to your target prospect? Is it reasonable to think that your company can produce/offer this product or service? Performable Can you prove your claim? Does your product or service perform as claimed? * For lack of uniqueness, consider preemptive. Among the most important category benefits of your product or service, which one is not now being claimed by the competition and is, therefore, possible for you to preempt? The Design Process Packaging Design - Brand Identity For a new product, the next step in the Packaging Design Process is to create a graphic identity or logo...

Metro North Economic Impact - Bronx Borough President

Growing the Bronx for the 21st Century and Beyond An Analysis of the MTA Metro-¬North Expansion into the East Bronx Introduction In 1984, the American Public Transit Association, conducted an analysis of the employment and business revenue impacts of investment in public transit. This landmark study, for the first time demonstrated that investment in public transit supports significant job creation and increased business revenues at the local level, creating substantial economic benefits in addition to the mobility benefits associated for the local communities where these stations would be located.1 The whole of the report is based on the hypothesis that the dollars invested in the construction, operation and maintenance of transit services spur job creation and other effects since time and time again dollars are spent in the local economy.2 Since 1984 this study has been updated and refreshed numerous times with the most recent publication issued in 2009 titled “ Economic Impact of Public Transportation Investment”. As the most cited series and most complete reports of infrastructure investment and its corresponding impact on economic activity, Senator Klein and the Bronx Borough President have used this national study to continue to make the argument that the approval of the capitol plan to expand access of the Metro North to the Bronx is necessary and vital to Bronx residents and communities. Metro North Expansion in the Bronx The proposed Metro-North expansion into the East Bronx is part of a larger plan for the MTA called “Penn Station Access”. This proposal will allow Metro-North trains to come into Penn Station. Part of this increased access would be the construction of six new stations, two on the West Side of Manhattan and four in the East Bronx.3 The four stations in the East Bronx would be created along existing Amtrak tracks, therefore lessening the economic burden on New York State. The expansion in the Bronx would pave the way for economic development and job creation along with a quicker commute for Bronx residents. In the fall of 2012 Metro-North began a series of presentations in the neighborhoods where the four proposed stations would be constructed, Co-Op City, Morris Park, Hunts Point and Parkchester.4 These presentations highlighted the growing use of Metro-North Service and that Bronx as the largest rail reverse commuter market in the United States, bringing 5,000 residents to suburban jobs, out of 13,000 Bronx residents who use Metro North every week day5. Considering the diversity of the communities surrounding each of the four proposed stations, each would benefit each neighborhood differently. Co-Op City would see greater exposure to the Bay Plaza6, while Hunts Point would become a transit hub with connection to the 6 train.7 The Morris Park community would be introduced to suburban employment centers in Westchester and Connecticut,8 while the Parkchester station would broaden transportation opportunities for residents with the possibility for connections with NYC buses, such as the Bronx 42, 40 and 20.9 However we are one borough, one Bronx. In that vein, the economic impact assessments below show the potential ability for these four stations to create jobs, business revenue and property values in the Bronx as a whole. Estimating Investment Costs of the Metro North Expansion in the Bronx Using the above referenced American Public Transit Association reports, much of the economic impact analysis flows from a public transportation project’s capital investment in a local area and the operating/maintenance cost investment in the same project. In this economic analysis, the capital investments refer to the expansion in the Bronx, with expenditures for the additions of the four new East Bronx Stations. Additionally, operating investments go to the maintaining and function of the rail system. Major components of these costs are the salaries and wages to hire the employees who conduct these operations and generally are hired from the local labor force. Other operating expenses go to payments for insurance, utilities, fuel and fringe benefits...

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