Unemployment, poverty and health in interwar South Wales
In: Studies in Welsh history 25
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In: Studies in Welsh history 25
In: Labour history review, Band 77, Heft 2, S. 189-210
ISSN: 1745-8188
In: Llafur: journal of Welsh people's history, Band 9, Heft 3, S. 81-92
ISSN: 0306-0837
In: Journal of family history: studies in family, kinship and demography, Band 31, Heft 1, S. 3-27
ISSN: 1552-5473
Until recently, descriptions of the Roman family routinely attributed to the head of household the right of life and death over his wife, children of any age, and slaves, and assumed he exercised it. Challenges to this position by Roman law specialists have gradually affected the way this right and its exercise are described by historians of the family. This article surveys these challenges, tracks their uptake by historians of the family, and notes the emerging consensus answer to the question What did the Roman father get by with? Relevant ancient sources are quoted and placed in context, and previously unexamined evidence from Roman playwrights and satirists is offered to support the emerging consensus answer, which is that he did not get away with murder.
In: Llafur: journal of Welsh people's history, Band 8, Heft 3, S. 53-66
ISSN: 0306-0837
In: Wiley series in probability and statistics
"Sampling provides an up-to-date treatment of both classical and modern sampling design and estimation methods, along with sampling methods for rare, clustered, and hard-to-detect populations ... Organized into six sections, the book covers basic sampling, from simple random to unequal probability sampling; the use of auxiliary data with ratio and regression estimation; sufficient data, model, and design in practical sampling; useful designs such as stratified, cluster and systematic, multistage, double and network sampling; detectability methods for elusive populations; spatial sampling; and adaptive sampling designs."--Publisher
In: The Fletcher forum: a journal of graduate studies in internat. affairs, Band 11,N. 2 (S, S. 347
ISSN: 0147-0981
In: Millennium: journal of international studies, Band 11, Heft 3, S. 259-261
ISSN: 1477-9021
The classification of a financial instrument as "debt" or as "equity" is crucial in applying a wide range of income tax provisions. "Interest" expenses incurred on "debt," for example, are deductible in computing a firm's taxable income, whereas "dividends" paid on the firm's outstanding "equity" are not. "Interest" paid by a U.S. corporation to a foreign creditor is generally not subject to U.S. withholding taxes, whereas "dividends" paid on stock held by a foreign shareholder are typically subject to U.S. withholding taxes that range from 5% to 30% of the gross amount of the dividend paid. And the list goes on . . . . Not surprisingly, these disparities in tax treatment have inspired a plethora of schemes, many of them successful, designed to disguise equity investments as "debt." The urge to do so is perhaps nowhere more intense than in situations where the "debt" of a U.S. corporation is held by a foreign sister corporation located in a tax haven country. Interest paid or accrued on debt would be deductible in computing the U.S. corporation's U.S. taxable income, and would thereby permanently reduce the debtor's U.S. tax liability. The interest income earned by the foreign creditor would be exempt from both U.S. withholding taxes and income taxes in the foreign tax haven country. This interdisciplinary case was developed from the facts and circumstances before the U.S. Tax Court in litigation that resulted from the government's assertion that $975 million in "loans" made by a wholly owned Dutch subsidiary of Laidlaw Transit, Ltd. to several of Laidlaw's U.S. subsidiaries were in substance "equity." As in most debt-versus-equity cases, the stakes were high: Laidlaw's U.S. subsidiaries had deducted over $133 million of intercompany "payments" made to their Dutch sister corporation as "interest expense" and the IRS was suing to recover $52 million in back taxes (plus interest and penalties). This case integrates three disciplines – tax accounting, financial accounting, and finance -- in an easy-to-comprehend, yet rich setting appropriate for general management, finance, and accounting audiences. It invites students to thoroughly explore the substance-over-form doctrine as it applies to the debt-versus-equity issue, together with many of the tax, financial, accounting, and economic ramifications that flow from an instrument's classification. It also provides students with an opportunity to identify the ethical issues that attend the formulation and implementation of many tax minimization strategies and to identify factors that separate legal "tax avoidance" from criminal "tax evasion."
BASE
The ability to collect and disseminate individually identifiable microdata is becoming increasingly important in a number of arenas. This is especially true in health care and national security, where this data is considered vital for a number of public health and safety initiatives. In some cases legislation has been used to establish some standards for limiting the collection of and access to such data. However, all such legislative efforts contain many provisions that allow for access to individually identifiable microdata without the consent of the data subject. Furthermore, although legislation is useful in that penalties are levied for violating the law, these penalties occur after an individual's privacy has been compromised. Such deterrent measures can only serve as disincentives and offer no true protection. This paper considers security issues involved in releasing microdata, including individual identifiers. The threats to the confidentiality of the data subjects come from the users possessing statistical information that relates the revealed microdata to suppressed confidential information. The general strategy is to recode the initial data, in which some subjects are "safe" and some are at risk, into a data set in which no subjects are at risk. We develop a technique that enables the release of individually identifiable microdata in a manner that maximizes the utility of the released data while providing preventive protection of confidential data. Extensive computational results show that the proposed method is practical and viable and that useful data can be released even when the level of risk in the data is high.
BASE
In: Labour history review, Band 73, Heft 1, S. 167-180
ISSN: 1745-8188
In: International journal of emergency management: IJEM, Band 3, Heft 4, S. 250
ISSN: 1741-5071
In: Decision sciences, Band 36, Heft 3, S. 397-425
ISSN: 1540-5915
ABSTRACTThe scenario of established business sellers utilizing online auction markets to reach consumers and sell new products is becoming increasingly common. We propose a class of risk management tools, loosely based on the concept of financial options that can be employed by such sellers. While conceptually similar to options in financial markets, we empirically demonstrate that option instruments within auction markets cannot be developed employing similar methodologies, because the fundamental tenets of extant option pricing models do not hold within online auction markets. We provide a framework to analyze the value proposition of options to potential sellers, option‐holder behavior implications on auction processes, and seller strategies to write and price options that maximize potential revenues. We then develop an approach that enables a seller to assess the demand for options under different option price and volume scenarios. We compare option prices derived from our approach with those derived from the Black‐Scholes model (Black & Scholes, 1973) and discuss the implications of the price differences. Experiments based on actual auction data suggest that options can provide significant benefits under a variety of option‐holder behavioral patterns.
In: Cambridge review of international affairs, Band 3, Heft 2, S. 55-76
ISSN: 1474-449X
In: Reproductive sciences: RS : the official journal of the Society for Reproductive Investigation, Band 19, Heft 5, S. 547-554
ISSN: 1933-7205