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1 – 10 of over 1000

Abstract

Details

Contingent Valuation: A Critical Assessment
Type: Book
ISBN: 978-1-84950-860-5

Abstract

Details

Environmental Taxation and the Double Dividend
Type: Book
ISBN: 978-1-84950-848-3

Book part
Publication date: 4 September 2019

Kemi Ogunyemi

This is a review of the 2009 film Rocket Singh - Salesman of the Year, directed by Shimit Amin, its impact on society, and the contribution of Indian film more broadly.

Abstract

This is a review of the 2009 film Rocket Singh - Salesman of the Year, directed by Shimit Amin, its impact on society, and the contribution of Indian film more broadly.

Details

The Next Phase of Business Ethics: Celebrating 20 Years of REIO
Type: Book
ISBN: 978-1-83867-005-4

Keywords

Article
Publication date: 21 April 2011

Anastasios G. Malliaris and Ramaprasad Bhar

The equity premium of the S&P 500 index is explained in this paper by several variables that can be grouped into fundamental, behavioral, and macroeconomic factors. We hypothesize…

Abstract

The equity premium of the S&P 500 index is explained in this paper by several variables that can be grouped into fundamental, behavioral, and macroeconomic factors. We hypothesize that the statistical significance of these variables changes across economic regimes. The three regimes we consider are the low‐volatility, medium‐volatility, and high‐volatility regimes in contrast to previous studies that do not differentiate across economic regimes. By using the three‐state Markov switching regime econometric methodology, we confirm that the statistical significance of the independent variables representing fundamentals, macroeconomic conditions, and a behavioral variable changes across economic regimes. Our findings offer an improved understanding of what moves the equity premium across economic regimes than what we can learn from single‐equation estimation. Our results also confirm the significance of momentum as a behavioral variable across all economic regimes

Details

Review of Behavioural Finance, vol. 3 no. 1
Type: Research Article
ISSN: 1940-5979

Keywords

Article
Publication date: 1 April 2004

Jeyapalan Kasipillai

In recent years, there have been a significant number of mergers and acquisitions (M&As) among financial institutions in American, European as well as in Asian countries. The…

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Abstract

In recent years, there have been a significant number of mergers and acquisitions (M&As) among financial institutions in American, European as well as in Asian countries. The Malaysian government too has encouraged mergers among financial institutions since the 1997‐98 financial crisis so as to create stronger and more viable business entities. Through M&As Malaysian financial institutions are expected to emerge more resilient to withstand the pressures and challenges arising from the increasingly globalized business environment. Numerous tax considerations arise as a result of mergers and acquisitions (M&As) and this has financial implications for the new entities. This paper examines broad tax issues involving M&As. The types of taxes that would become payable include income tax, real property gains tax and stamp duty. Income tax effects include deductibility of payments for termination of employees, legal fees, bad debts and treatment of business losses as well as capital allowances. Aspects involving stamp duty payment are also analyzed. Mergers and acquisitions inevitably involve a transfer of shares or property and as such the property gains tax issues are also addressed.

Details

Managerial Finance, vol. 30 no. 4
Type: Research Article
ISSN: 0307-4358

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Abstract

Details

Quantitative and Empirical Analysis of Nonlinear Dynamic Macromodels
Type: Book
ISBN: 978-0-44452-122-4

Abstract

Details

Modelling the Riskiness in Country Risk Ratings
Type: Book
ISBN: 978-0-44451-837-8

Article
Publication date: 1 March 1998

Ana‐Maria Wahl

Investigates urban bias in state policy making in Mexico. Refers to literature claiming that rural poverty in developing nations is a major problem because capitalism reflects an…

Abstract

Investigates urban bias in state policy making in Mexico. Refers to literature claiming that rural poverty in developing nations is a major problem because capitalism reflects an urban bias. Examines social security coverage for the rural poor in Mexico and notes that there are great variations depending on area, suggesting that social security coverage is politically negotiable. Outlines briefly the historical development of Mexico’s welfare state and uses a power resource model to demonstrate how groups with competing interests go about securing benefits from the state. Cites literature on dependency theory, indicating that rural groups have failed to mobilize politically and have therefore not secured the same state resources (such as social security benefits and housing) as urban groups, yet argues that this does not always apply in Mexico, partially due to party politics and bureaucratic paternalism. Explains how data was collected to examine regional variations in social security coverage among the rural poor and how the data was analysed. Reveal that workers in important international export markets (such as cotton and sugar) have greater political leverage in obtaining better social security benefits. Notes also that areas supporting the political party in power obtain better benefits. Concludes, therefore, that rural workers are not powerless in the face of urban capitalism and that urban bias and dependency theories do not reflect the situation in Mexico – rather social security benefits are politically negotiable.

Details

International Journal of Sociology and Social Policy, vol. 18 no. 2/3/4
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 6 March 2017

Jurgita Rimkeviciene, John O’Gorman and Diego De Leo

Recent reports raise suicidality among asylum seekers as a pertinent issue in current Australian offshore detention centres. However, knowledge on the nature of the suicidality in…

Abstract

Purpose

Recent reports raise suicidality among asylum seekers as a pertinent issue in current Australian offshore detention centres. However, knowledge on the nature of the suicidality in these centres is very limited. The purpose of this paper is to explore in depth how suicidality arises and develops in offshore detention centres.

Design/methodology/approach

A single case study approach was used.

Findings

This case study presents the findings on the suicidal process of an asylum seeker who attempted suicide three times while in Nauru Regional Processing Centre, the last of which being a near-lethal one. The prolonged mandatory detention, together with lack of clarity about the timeframes of detention and constant postponing of the legal processes were identified as the main factors driving the suicidal intent. The suicidal behaviour escalated from an interrupted attempt to a near lethal one within two years, which signals lack of adequate suicide prevention within detention.

Practical implications

The resources for mental health being limited in Nauru, it is likely overall changes in refugee status processing may be a more effective suicide prevention strategy rather than implementation of other additional measures.

Originality/value

Studies in offshore processing facilities have been scarce due to barriers for researchers to access the detention centres. This study offers a unique insight into suicidality in this hard to reach population.

Details

International Journal of Migration, Health and Social Care, vol. 13 no. 1
Type: Research Article
ISSN: 1747-9894

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Abstract

Details

Population Change, Labor Markets and Sustainable Growth: Towards a New Economic Paradigm
Type: Book
ISBN: 978-0-44453-051-6

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