Suchergebnisse

People who have lost a loved one often try to make some meaning of their loss. The authors explore the ways people try to make meaning of loss, the factors that predict difficulty in making meaning, and the emotional outcomes of finding meaning. They also contrast the process of finding meaning with finding some benefit in the loss, even if meaning cannot be found. Our discussion centers on a study of 205 bereaved people who were interviewed before their loss and 1, 6, 13, and 18 months after their loss. The authors draw conclusions from this work not only for bereavement theories but also for general theories of adjustment in social and personality psychology.

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.

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

Taking stock of a century of pervasive loss--of warfare, disease, and political strife--this eloquent book opens a new view on both the past and the future by considering "what is lost" in terms of "what remains." Such a perspective, these essays suggest, engages and reanimates history