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AbstractThis paper explores the value‐relevant information of one deferred tax component, that is, loss carryforwards. A tax‐adjusted market valuation model, based on the Feltham‐Ohlson (1995) market valuation model, shows that firm market value depends on the expected future tax payments. Under the assumption that loss carryforwards reduce a firm's future tax payments, the cross‐sectional regression results show that loss carryforwards enhance firm market value, suggesting that the market expects losses will be used to reduce a firm's tax payments in future years. In addition, loss carryforwards are classified into several categories based on the restrictions on the losses (i.e., source, jurisdiction, and timing restrictions). I show that it is the loss carryforwards category with fewer restrictions that significantly enhances firm market value.RésuméCette présentation étudie les renseignements pertinents à la valeur d'un élément d'impôts différés, c.‐à‐d. des reports de pertes à un exercice ultérieur. Un modèle d'évaluation du marché avec réajustement d'impôt, basé sur sur le modèle d'évaluation du marché de Feltham‐Ohlson (1995), démontre que la valeur marchande d'une firme dépend des paiements prévus d'impôts futurs. Selon l'hypothèse que les reports de pertes à un exercice ultérieur réduisent les paiements d'impôts futurs d'une firme, l'analyse de la régression transversale révèle que les reports de pertes à un exercice ultérieur augmentent la valeur marchande de la firme, ce qui suggère que le marché s'attend à ce que les pertes seront utilisées pour réduire les paiements d'impôts de la firme au cours des années à venir. De plus, les reports de pertes à un exercice ultérieur sont classés dans plusieurs catégories en fonction des restrictions sur les pertes (c.‐à‐d. restrictions couvrant les sources, la juridiction et le calendrier d'application). Je démontre qu'il s'agit de la catégorie de reports de pertes à un exercice ultérieur comportant le moins de restrictions, qui augmente considérablement la valeur marchande d'une firme.

PROSPECT THEORY OFFERS POWERFUL INSIGHTS AND PROPOSITIONS INTO POLITICAL DECISION-MAKING, ESPECIALLY IN INTERNATIONAL POLITICS. EVIDENCE INDICATES THAT STATESMENT ARE INDEED RISK-ACCEPTANT FOR LOSSES. THIS WOULD HELP EXPLAIN OBSERVED PATTERNS IN BARGAINING, DETERRENCE, THE ORGINS OF WARS, AS WELL AS SUGGESTING WHY STATES ARE LESS LIKELY TO BEHAVE AGGRESSIVELY WHEN DOING SO WOULD PRODUCE GAINS THAN WHEN SUCH BEHAVIOR MIGHT PREVENT LOSSES.

1. Rethinking citizenship with women in focus / Margaret Abraham -- 2. Less preferred workers and citizens in the making : the case of Greek domestic workers in Canada in the 1950s and 1960s / Evangelia Tastsoglou -- 3. Globalization, work, and citizenship : the call centre industry in India / Margaret Abraham -- 4. Female ethnic entrepreneurship in Spain : the creation of a model for the analysis of entrepreneurial strategies / Maria Villares Varela -- 5. "Becoming a citizen" : Albanian women's civic education and political engagement in Greece / Chryssanthi Zachou and Evangelia Kalerante -- 6. The globalizing era and citizenship rights for indigenous Australian women / Maggie Walter -- 7. Post-colonial women's citizenship : between identity and social-class / Joana Lopes Martins -- 8. Mobilization matters : moving immigrant and Latina women into the public sphere / Lisa M. Martinez -- 9. Citizenship, gender equality and the limits of law reform in South Africa / Amanda Gouws -- 10. Citizenship divided, education deprived : gender and migrant children's rights to schooling in urban China / Esther Ngan-ling Chow -- 11. "Liberation" and the margins : the Greek Cypriot experience / Maria Hadjipavlou -- 12. Agency and citizenship in cross-border marriages / Lucy Williams.

In an increasingly globalized world of collapsing economic borders and extending formal political and legal equality rights, active citizenship has the potential to expand as well as deepen. At the same time, with the rise of neo-liberalism, welfare state retrenchment, decline of state employment, re-privatization and the rising gap between rich and poor, the economic, social and political citizenship rights of certain categories of people are increasingly curtailed. This book examines the complexity of citizenship in historical and contemporary contexts. It draws on empirical research from a range of countries, contexts and approaches in addressing women and citizenship in a global/local world and covers a selection of diverse issues, both present and past, to include immigration, ethnicity, class, nationality, political and economic participation, institutions and the private and public spheres. This rich collection informs our understanding of the pitfalls and possibilities for women in the persistence and changes within the contours of citizenship. -- Back cover.

A rational choice perspective ground this analysis of why trade unions, confronted with firms equally intransigent in their commitments to work-force reductions, sometimes actively resist job loss & at other times passively acquiesce. Case studies of British Leyland & Fiat automobile plants reveal that unions at the former acquiesced, whereas those at the latter resisted mass work-force reductions in 1980. As the literatures on corporatism & on contemporary industrial relations both describe Italian & British labor relations as antagonistic, they fail to anticipate the different outcomes for these two cases. It is argued here that the outcomes may be understood as products of the rational calculations that union leaders make within the constraints of labor market institutions. Specifically, union responses to the threat of large-scale work-force reductions vary with the presence or absence of seniority-based mechanisms for allocating job loss. 1 Figure, 68 References. Adapted from the source document.

The central flaw in the policies both of privatising state‐owned assets and contracting out local authority services is that they protect existing producers. Sudha Shenoy, of the University of Newcastle, New South Wales, uses the 'Austrian' analysis of constant change in conditions of supply and demand to show why all producers must be exposed to the threat of loss from dissatisfied

Citizenship functions not only to connect the individual to the sovereign state, but acts to induce feelings of belonging to a certain society. In this scope, managing the irregularity of migrants positions citizenship as a form of gatekeeping, controlling access to society and restraining those who seek it from accessing social membership.In this article, I outline the process by which European stratified citizenship has resulted in the loss of access to rights. This outline will serve to demonstrate how irregularity management strategies, be they high intensity criminalisation strategies as reflected throughout the EU or low intensity with integration measures as seen in Portugal, cumulate in the denial (or concession) of certain categories of people from citizenship.https://doi.org/10.14195/1647-6336_15_6

The importance of capital loss offset provisions in a world of risk is well documented in the tax literature. However, the potential deadweight losses owing to imperfect offset has not been fully explored. This paper develops a framework whereby that investigation can be carried out and utilizes numerical simulations to investigate the size of potential losses. Results show that when the government and private sector are equally efficient in handling market risk, welfare losses owing to the absence of offset provisions could be substantial. Under plausible assumptions about attitudes towards risk and time preference, and with a capital income tax rate of forty percent, over sixty cents per dollar of tax revenue raised would be dissipated. In contrast, full loss offset would reduce that loss to approximately fourteen cents.

The aim of this study is to analyze the factors that increase loss concerns among entrepreneurs and the underlying mechanism for loss protection. An e-mail-based survey among 335 entrepreneurs from India is employed in this paper. Using a quantitative methodology and PLS-SEM approach, the study analyzed the relationship between loss concerns and loss protection behavior and the mediating role of startup accelerator programs. Thus, human capital increases loss concerns. Participating in the startup accelerator program is the underlying mechanism to carry out protection behavior when entrepreneurs deem their venture at risk of losing money. The theoretical model explicates 70% of variances in loss concerns and 42% of variances in protection behavior. Every one-unit increase in human capital and uncertainty increases the loss concern by 28% and 10%, respectively. Participating in the startup accelerator program increases the loss protection behavior of entrepreneurs by 36%. Perceived severity increases loss protection behavior by 17%. The present study extends the protection motivation theory in the entrepreneurship literature and provides evidence that startup accelerators influence entrepreneurs in increasing loss protection mechanisms in an emerging economy.
AcknowledgmentThe authors appreciate the assistance provided by Arun Thottath in reaching out to survey participants.

This essay integrates feminist scholarship on silent serials with discourses on memory and diaspora to situate historical inquiry, textual interpretation, and construction of subjectivity at the intersection of viewing and writing. It chronicles the author's experience watching Louis Feuillade's 1919 serial Tih-Minh, whose half Vietnamese titular character is brought to France and undergoes multiple cycles of kidnapping, amnesia, and memory restoration. This instability of inscription—through Tih-Minh's memory—is mirrored in the physical degradation of the serial, the unruly distribution of its intertitles and inserts, and subsequent acts of retroactive restoration by historians and conservators. Drawing on historiographic methods that incorporate indeterminacy and lacunae, the instability of inscription is serialized in a process that makes visible, sensible, and poetic the textures of loss and remembrance that connect the serial's text and preservation with memory in the Vietnamese diaspora, constructing a spectral ecology of suppressed and ephemeral archives.

The paper examines three emergent migration flows, each with specific features that can be described as extreme. The effort organizing the paper is to understand conditions at places of origin that lead people to risk their lives in dangerous trips to escape those places of origin. As is by now known, these migrants are not the poorest of the poor in their places of origins. The rapid surge in these flows combined with the conditions they leave behind raise a question that organizes much of the analysis: Are the categories we use to understand and describe migrations—that is, the notion of people in search of a better life, who leave behind a family and home that they want to support from afar and possibly return to–enough to capture the specificity of these emergent flows. My answer is: not quite. One big difference from the past is that part of the story is a massive loss of habitat due to a variety of extreme patterns, from massive land-grabs to poisoning of land and water due to mining. The paper examines how the development models implemented over the last 30 and more years have enabled some of these negative conditions. Further, another major factor reducing the habitat of these migrants is a proliferation of asymmetric wars. Both sets of factors reduce the habitat for more people. One outcome of this combination of elements is these new migrations.

This presentation gives a summary of the policy recommendations which were drafted in the framework of the ILEC project on loss of nationality (http://www.ilecproject.eu/). The recommendations pertain to the situation of 'quasi-loss', i.e. the situation in which a person who was assumed to possed a nationality, learns that he/she never has possessed that nationality. The recommendations were presented in a policy brief (available at www.ceps.eu/node/9871). They will be included in Guidelines.